The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45S: Employer credit for paid family and medical leave

Created in 2017 by Public Law 115-97. Changed by 2 later laws. 1 new law this Congress changed it.

How it got hereLaws that created or changed it, newest first

2020Consolidated Appropriations Act, 2021

2019Further Consolidated Appropriations Act, 2020

2017Pub. L. 115-97created it

26 U.S.C. 45SEmployer credit for paid family and medical leave

The section as a wholeremoved

(a)Establishment of creditadded to

(b)Limitationchanged

(c)Eligible employerchanged

(d)Qualifying employeesadded to

(e)Family and medical leave

(f)Determinations made by Secretary of Treasury

(g)Wages

(h)Election to have credit not apply

(i)Termination

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (b), (c), (d)

How it got here

2020

Pub. L. 116–260 substituted "December 31, 2025" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (i)

2019

Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2019". (Further Consolidated Appropriations Act, 2020) Law text · (i)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.