LEAVE.
(a) Increase in Credit Percentages.--
Introduced:
Feb 18, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
0
Cosponsors
0
Summaries
1
Subjects
1
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Latest Action
Feb 18, 2025
Referred to the House Committee on Ways and Means.
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Feb 18, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Feb 18, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Feb 18, 2025
Subjects (1)
Taxation
(Policy Area)
Full Bill Text
Length: 1,515 characters
Version: Introduced in House
Version Date: Feb 18, 2025
Last Updated: Nov 15, 2025 6:24 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1424 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 1424
To amend the Internal Revenue Code of 1986 to increase the employer tax
credit for paid family and medical leave.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 18, 2025
Mr. Mackenzie introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to increase the employer tax
credit for paid family and medical leave.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 1424 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 1424
To amend the Internal Revenue Code of 1986 to increase the employer tax
credit for paid family and medical leave.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 18, 2025
Mr. Mackenzie introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to increase the employer tax
credit for paid family and medical leave.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
Section 45S
(a)
(2) of the
Internal Revenue Code of 1986 is amended--
(1) by striking ``12.
(a)
(2) of the
Internal Revenue Code of 1986 is amended--
(1) by striking ``12.5 percent'' and inserting ``25
percent'',
(2) by striking ``25 percent'' and inserting ``50
percent'', and
(3) by striking ``0.25 percentage points'' and inserting
``0.50 percentage points''.
(b) Credit Made Permanent.--
Section 45S of such Code is amended by
striking subsection
(f) .
striking subsection
(f) .
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
<all>
(f) .
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
<all>