119th Congress · introduced in the House · Feb 5, 2025
Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Official title from Congress.gov
Latest action (Feb 5, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 5, 2025)
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.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
54 citations; showing the 25 most recently posted.
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,036,000
Spent on own lobbying
…ain Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Health Issues
$1,400,000
Spent on own lobbying
…an to Understand Down Syndrome (INCLUDE) Project Act of 2026 (H.R. 3491/S. 1838) Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (S. 400/H.R. 996) Creating Opportunities Now for Necessary and Effective Care Technologies (CONNECT) for Health Act of 2025 (S. 1261/H.R. 4206) PACE Part D Choice Act (S. 1703/…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP) · lobbying firm or registrant: HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP)
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Labor Issues/Antitrust/Workplace
$370,000
Spent on own lobbying
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PRINCIPAL FINANCIAL GROUP · lobbying firm or registrant: PRINCIPAL FINANCIAL GROUP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 12, 2026 · issue area: Taxation/Internal Revenue Code
$468,000
Spent on own lobbying
…Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Spe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$790,000
Spent on own lobbying
…including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…ain Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP) · lobbying firm or registrant: HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP)
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$330,000
Spent on own lobbying
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Health Issues
$1,800,000
Spent on own lobbying
…t (S.830/H.R.2560) DeOndra Dixon INCLUDE Project Act of 2025 (H.R. 3491/S. 1838) Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (S. 400/H.R. 996) Creating Opportunities Now for Necessary and Effective Care Technologies (CONNECT) for Health Act (S. 1261/H.R. 4206) PACE Part D Choice Act (S. 1703/H.R. 354…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PRINCIPAL FINANCIAL GROUP · lobbying firm or registrant: PRINCIPAL FINANCIAL GROUP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 14, 2026 · issue area: Taxation/Internal Revenue Code
$401,000
Spent on own lobbying
…Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Spe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…ain Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$870,000
Spent on own lobbying
…including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Health Issues
$490,000
Spent on own lobbying
…an to Understand Down Syndrome (INCLUDE) Project Act of 2025 (H.R. 3491/S. 1838) Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (S. 400/H.R. 996) Creating Opportunities Now for Necessary and Effective Care Technologies (CONNECT) for Health Act of 2025 (S. 2016/H.R. 4189 118th Congress; S. 1261/H.R. 4206…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP) · lobbying firm or registrant: HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP)
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Labor Issues/Antitrust/Workplace
$380,000
Spent on own lobbying
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PRINCIPAL FINANCIAL GROUP · lobbying firm or registrant: PRINCIPAL FINANCIAL GROUP
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Taxation/Internal Revenue Code
$970,000
Spent on own lobbying
…Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Spe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ALZHEIMER'S ASSOCIATION · lobbying firm or registrant: ALZHEIMER'S ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Feb 2, 2026 · issue area: Health Issues
$560,000
Spent on own lobbying
…024 (H.R. 7406) Paid Family and Medical Leave Tax Credit Extension Act (S. 3680) Paid Family and Medical Leave Tax Credit Extension and Enhancement Act (S. 400/H.R. 996) CONNECT for Health Act of 2023 (S. 2016/H.R. 4189) PACE Part D Choice Act of 2023 (S. 1703/H.R. 3549) Improving Seniors' Access to Timely Care Act of 2024 (S.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUN LIFE FINANCIAL (U.S.) SERVICES COMPANY INC. · lobbying firm or registrant: SUN LIFE FINANCIAL (U.S.) SERVICES COMPANY INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Jan 30, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
H.R.2547 -- Secure Family Futures Act H.R.1 -- One Big Beautiful Bill Act P.L.119-21 -- One Big Beautiful Bill Act P.L.117-169 -- Inflation Reduction Act H.R.996/S.400 -- Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$830,000
Spent on own lobbying
…including corporate, individual, small business, estate tax, and proposed cap on 199A. FICA tax tip credit. Business meals deduction. Full expensing deduction. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Charitable contributions, including charitable deduction floor for corporations…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…ain Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP) · lobbying firm or registrant: HARTFORD INSURANCE GROUP (FKA HARTFORD FINANCIAL SERVICES GROUP)
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Labor Issues/Antitrust/Workplace
$310,000
Spent on own lobbying
H.R.996/S.400 -Family and Medical Insurance Leave (FAMILY) Act Paid Family and Medical Leave emergency and permanent leave proposals and legislation Employer access to…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PRINCIPAL FINANCIAL GROUP · lobbying firm or registrant: PRINCIPAL FINANCIAL GROUP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 14, 2026 · issue area: Taxation/Internal Revenue Code
$509,000
Spent on own lobbying
…Family Futures Act Summary is in progress. To amend the Internal Revenue Code of 1986 to exclude debt held by certain insurance companies from capital assets. HR996, S400 Paid Family and Medical Leave Tax Credit Extension and Enhancement Act: This bill modifies the employer tax credit for paid family and medical leave. Spe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PRINCIPLES PROJECT · lobbying firm or registrant: AMERICAN PRINCIPLES PROJECT
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 31, 2025 · issue area: Taxation/Internal Revenue Code
$15,000
Spent on own lobbying
HR 996, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act; Tax Cuts and Jobs Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN COUNCIL OF LIFE INSURERS · lobbying firm or registrant: PHRONESISDC, LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…elated to tax policy and life insurance; Issues related to the One Big Beautiful Bill Act (P.L. 119-21); H.R. 2547/S. 1335 (Secure Family Futures Act of 2025); H.R. 996/S. 400 (Paid Family and Medical Leave Tax Credit Extension and Enhancement Act).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RESTAURANT ASSOCIATION · lobbying firm or registrant: NATIONAL RESTAURANT ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$810,000
Spent on own lobbying
…he Work Opportunity Tax Credit Act. Service Industry Tip Compliance Agreement (SITCA) program. S. 129, No Tax on Tips Act. S. 559, AIMM Act. S. 187, ALIGN Act. H.R. 996/S. 400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. Deductibility of meals provided to employees. Business SALT deduction. Charitab…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN HOTEL & LODGING ASSOCIATION · lobbying firm or registrant: AMERICAN HOTEL & LODGING ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$840,000
Spent on own lobbying
…ain Street Certainty Act. H.R. 574/S. 187: the ALIGN Act. H.R. 482/S. 129: No Tax on Tips Act. H.R. 1827/S. 847: Child Care Availability and Affordability Act. H.R. 996/S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act. H.R. 3512/S. 1821: Tackling Predatory Litigation Funding Act. S. 1425: Red Tape…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SUN LIFE FINANCIAL (U.S.) SERVICES COMPANY INC. · lobbying firm or registrant: SUN LIFE FINANCIAL (U.S.) SERVICES COMPANY INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
H.R.2547 -- Secure Family Futures Act H.R.1 -- One Big Beautiful Bill Act P.L.119-21 -- One Big Beautiful Bill Act P.L.117-169 -- Inflation Reduction Act H.R.996/S.400 -- Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing