S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
A Senate bill (S.) in the 119th U.S. Congress.
Overview
| Congress | 119th U.S. Congress (2025–2026) |
|---|---|
| Type | Senate bill (S.) |
| Originating chamber | Senate |
| Introduced | 2025-02-04 |
| Sponsor | Sen. Fischer, Deb [R-NE] |
| Policy area | Taxation |
| Cosponsors | 3 |
| Latest action | 2025-02-04 — Read twice and referred to the Committee on Finance. |
| Last updated | 2026-05-05 |
Summary
Official summary (Introduced in Senate, 2025-02-04):
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.
Cosponsors (3)
| Name | Party / state |
|---|---|
| Angus S. King, Jr. | I ME (original cosponsor) 2025-02-04 |
| Roger Marshall | R KS 2025-03-06 |
| Thom Tillis | R NC 2025-03-13 |
Full text & official record
The official bill text, section-by-section summary, amendments, committee reports, and the complete legislative timeline for S. 400 are published by Congress on congress.gov.
Frequently asked questions
What is S. 400?
S. 400 is a Senate bill (S.) introduced in the 119th U.S. Congress, originating in the Senate. Official title: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act.
Where can I read the full bill text?
The full text, cosponsors, amendments, and legislative status for S. 400 are available on congress.gov.
Bill data: congress.gov API (official congressional records).