[20200116]IF11141_带薪家庭和病假的雇主税收抵免.pdf

https:/crsreports.congress.gov Updated January 16, 2020Employer Tax Credit for Paid Family and Medical LeaveThe employer credit for paid family and medical leave (Internal Revenue Code IRC 45S) was enacted as part of the 2017 tax revision (P.L. 115-97) (commonly referenced as the “Tax Cuts and Jobs Act,” or TCJA, the title of the House-passed version of the bill). When enacted, this credit was made available for two years, 2018 and 2019. The credits primary sponsor, Senator Deb Fischer, called this credit a “two-year pilot program,” after which there would be an opportunity to evaluate whether the credit was achieving its intended goals. The credit was extended through 2020 in the Further Consolidated Appropriations Act, 2020 (P.L. 116-94). This In Focus (1) provides an overview of the employer credit for paid family and medical leave; and (2) highlights some issues to consider when evaluating the credit. The Employer Credit for Paid Family and Medical Leave The employer credit for paid family and medical leave (FML) can be claimed by employers providing paid leave (wages) to employees under the Family and Medical Leave Act of 1993 (FMLA; P.L. 103-3). The credit can be claimed for