The premium rate is set whether or not anyone took leave
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70304, Sec. 70304.
Written by .
The premium rate is set whether or not anyone took leave
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 70304 in the PDF
What the document says
“For purposes of determining the applicable percentage with respect to paragraph (1)(B), the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year.”
The section provides that for the credit taken on premiums, the rate of payment under the insurance policy is worked out without regard to whether any qualifying employee was on family and medical leave in the year.
What the document actually says
“For purposes of determining the applicable percentage with respect to paragraph (1)(B), the rate of payment under the insurance policy shall be determined without regard to whether any qualifying employees were on family and medical leave during the taxable year.”
That sentence, in plain words
The rate under the policy is worked out one way. It does not matter whether any worker took leave that year.
What this is about
So an employer who buys cover still qualifies. The credit follows the policy, not the claims. That holds for the premium option only.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70304, 139 Stat. 195 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The premium rate is set whether or not anyone took leave,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70304, Sec. 70304. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70304-rate/ (retrieved October 10, 2026).
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