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Referenced Laws
Section 45S(a)(2)
Section 1
1. Increase in employer credit for paid family and medical leave Section 45S(a)(2) of the Internal Revenue Code of 1986 is amended— by striking 12.5 percent and inserting 25 percent, by striking 25 percent and inserting 50 percent, and by striking 0.25 percentage points and inserting 0.50 percentage points. Section 45S of such Code is amended by striking subsection (f). The amendments made by this section shall apply to taxable years beginning after December 31, 2025.