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H.R. 996: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

119th Congress · introduced 2025-02-05 · Taxation · Latest: Referred to the House Committee on Ways and Means.

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Official title

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

Plain summary

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act This bill makes the paid family and medical leave tax credit permanent, expands eligibility for the credit, requires outreach to increase awareness of the tax credit, and makes other changes to the credit. Currently, an eligible employer may claim a tax credit (through 2025) for up to 25% of wages paid to a qualifying employee (who has worked for the employer for one year or more) while the employee is on family and medical leave. The bill makes the tax credit for paid family and medical leave permanent and allows an eligible employer to claim the tax credit for 25% of either (1) wages paid to a qualifying employee while the employee is on family and medical leave, or (2) premiums paid for paid family or medical leave insurance. The bill also allows an employer to provide family and medical leave to an employee who has worked for the employer for six months or more, provides that leave that is paid by a state or local government or required by state or local law must be taken into account in determining the amount of leave provided by the employer but may not be counted when determining the amount of the credit, and provides a limited exception to the requirements related to written family and medical leave policies. Finally, the bill requires targeted outreach to employers and other relevant parties regarding the availability and requirements of the tax credit.

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

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Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

Officials and money

Sponsor: Rep. Feenstra, Randy [R-IA-4] · 2 cosponsors

Money: No cost estimate published yet. No linked contracts or vendors yet.

Sources

• Congressional Research Service summary (Introduced in House)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr996.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr996 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills