H.R. 1424: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

119th Congress · introduced 2025-02-18 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Official title

To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

Plain summary

This bill increases the business tax credit for paid family and medical leave to up to 50% (from 25%) of the wages paid by an eligible employer to a qualifying employee while the employee is on family and medical leave. Under current law, an eligible employer may claim a tax credit (through 2025) for between 12.5% and 25% of the wages paid to a qualified employee while the employee is on family and medical leave. The percentage of wages allowed as a tax credit increases proportionally, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave. The bill increases the tax credit to between 25% and 50% of the wages paid to an employee while the employee is on family and medical leave, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave. Under current law and the bill, an employer must pay at least 50% of the employee's normal wages while the employee is on leave to qualify for the tax credit.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

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A “Nay” vote

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What does this mean? (plain words)

Official text

To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

Source: Congressional Research Service summary (Introduced in House)

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Officials and money

Sponsor: Rep. Mackenzie, Ryan [R-PA-7] · 0 cosponsors

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Words on this page, explained (1)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr1424.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr1424 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills