The premium rate is set whether or not anyone took leave
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.”
The rate under the policy is worked out one way. It does not matter whether any worker took leave that year.
So an employer who buys cover still qualifies. The credit follows the policy, not the claims. That holds for the premium option only.
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