To amend the Internal Revenue Code of 1986 to make permanent the employer credit for paid family and medical leave.

I 116TH CONGRESS 2D SESSION H. R. 7861 To amend the Internal Revenue Code of 1986 to make permanent the employer credit for paid family and medical leave. IN THE HOUSE OF REPRESENTATIVES JULY 30, 2020 Mr. CARTER of Texas 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 make permanent the employer credit for paid family and med- ical leave. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. EMPLOYER CREDIT FOR PAID FAMILY AND 3 MEDICAL LEAVE MADE PERMANENT. 4 (a) IN GENERAL.—Section 45S of the Internal Rev- 5 enue Code of 1986 is amended by striking subsection (i). 6 (b) EFFECTIVE DATE.—The amendment made by 7 this section shall apply to wages paid in taxable years be- 8 ginning after December 31, 2020. 9 Æ VerDate Sep 11 2014 23:35 Aug 17, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6301 E:\BILLS\H7861.IH H7861 kjohnson on DSK79L0C42PROD with BILLS