I
119THCONGRESS
1
STSESSION H. R. 1424
To amend the Internal Revenue Code of 1986 to increase the employer
tax credit for paid family and medical leave.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY18, 2025
Mr. M
ACKENZIEintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the employer tax credit for paid family and medical leave.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. INCREASE IN EMPLOYER CREDIT FOR PAID 3
FAMILY AND MEDICAL LEAVE. 4
(a) I
NCREASE INCREDITPERCENTAGES.—Section 5
45S(a)(2) of the Internal Revenue Code of 1986 is amend-6
ed— 7
(1) by striking ‘‘12.5 percent’’ and inserting 8
‘‘25 percent’’, 9
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(2) by striking ‘‘25 percent’’ and inserting ‘‘50 1
percent’’, and 2
(3) by striking ‘‘0.25 percentage points’’ and 3
inserting ‘‘0.50 percentage points’’. 4
(b) C
REDITMADEPERMANENT.—Section 45S of 5
such Code is amended by striking subsection (f). 6
(c) E
FFECTIVEDATE.—The amendments made by 7
this section shall apply to taxable years beginning after 8
December 31, 2025. 9
Æ
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