II 

116TH CONGRESS 

1ST SESSION S. 2437 

To amend the Internal Revenue Code of 1986 to establish a refundable 

tax credit for parents who take leave from employment following the 

birth or adoption of a child. 

IN THE SENATE OF THE UNITED STATES 

AUGUST 1, 2019 

Mr. YOUNG introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a refundable tax credit for parents who take leave from 

employment following the birth or adoption of a child. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Support Working 

5 Families Act’’. 

6 SEC. 2. PARENTAL LEAVE TAX CREDIT. 

7 (a) IN GENERAL.—Subpart C of part IV of sub8 chapter A of chapter 1 of subtitle A of the Internal RevVerDate Sep 11 2014 23:29 Aug 15, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2437.IS S2437

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1 enue Code of 1986 is amended by inserting after section 

2 36B the following new section: 

3 ‘‘SEC. 36C. PARENTAL LEAVE CREDIT. 

4 ‘‘(a) ALLOWANCE OF CREDIT.— 

5 ‘‘(1) IN GENERAL.—There shall be allowed as a 

6 credit against the tax imposed by this subtitle for 

7 the taxable year an amount equal to the sum of— 

8 ‘‘(A) the current year parental leave credit, 

9 plus 

10 ‘‘(B) the parental leave credit carryback 

11 carried to such taxable year. 

12 ‘‘(2) CURRENT YEAR PARENTAL LEAVE CRED13 IT.— 

14 ‘‘(A) IN GENERAL.—Subject to subpara15 graphs (B) and (C), the amount of the current 

16 year parental leave credit for the taxable year 

17 shall be equal to the product of— 

18 ‘‘(i) the total number of weeks of pa19 rental leave taken during the benefit period 

20 by an individual described in subsection 

21 (c)(1)(A) which are completed within such 

22 taxable year, multiplied by 

23 ‘‘(ii) an amount equal to the replace24 ment percentage (as determined for each 

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1 section (b)(1)) of the average weekly wage 

2 rate for such individual. 

3 ‘‘(B) LIMITATION.—The current year pa4 rental leave credit for any taxable year shall not 

5 exceed the lesser of— 

6 ‘‘(i) an amount equal to— 

7 ‘‘(I) the amount determined 

8 under subparagraph (A) (determined 

9 as if the replacement percentage were 

10 100 percent), minus 

11 ‘‘(II) an amount equal to the 

12 sum of any paid parental or medical 

13 leave benefits which are provided to 

14 the individual for any weeks included 

15 under clause (i) of such subpara16 graph— 

17 ‘‘(aa) pursuant to any law 

18 or plan of a State or a political 

19 subdivision thereof, or 

20 ‘‘(bb) by the employer of 

21 such individual, or 

22 ‘‘(ii) $6,000. 

23 ‘‘(C) REDUCTION IN BENEFIT AMOUNT ON

24 ACCOUNT OF RECEIPT OF CERTAIN BENE25 FITS.—The current year parental leave credit 


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1 for any taxable year (after application of sub2 paragraph (B)) shall be reduced by the amount, 

3 if any, in certain benefits as may be otherwise 

4 received by an individual for any weeks included 

5 under subparagraph (A)(i). For purposes of the 

6 preceding sentence, certain benefits include— 

7 ‘‘(i) periodic benefits on account of 

8 such individual’s total or partial disability 

9 under a workmen’s compensation law or 

10 plan of the United States or a State, 

11 ‘‘(ii) periodic benefits on account of 

12 an individual’s employment status under 

13 an unemployment law or plan of the 

14 United States or a State, and 

15 ‘‘(iii) such other benefits as deter16 mined under regulations issued by the Sec17 retary. 

18 ‘‘(3) PARENTAL LEAVE CREDIT CARRYBACK.— 

19 In the case of an individual who elects not to apply 

20 the current year parental leave credit to the taxable 

21 year which includes the weeks of parental leave de22 scribed in subparagraph (A)(i), the amount of such 

23 credit— 

24 ‘‘(A) shall be reduced to zero for such tax25 able year, and 


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1 ‘‘(B) shall be a parental leave credit 

2 carryback to the preceding taxable year. 

3 ‘‘(b) DETERMINATION OF CREDIT AMOUNT.— 

4 ‘‘(1) REPLACEMENT PERCENTAGE.—The re5 placement percentage shall be the amount, expressed 

6 as a percentage, which has been elected by the indi7 vidual (in such manner and at such time as is pre8 scribed by the Secretary) for each week of parental 

9 leave described in paragraph (2)(A)(i) of subsection 

10 (a) for purposes of determining the credit allowed 

11 under such subsection, provided that— 

12 ‘‘(A) such amount is not less than 40 per13 cent and not greater than 90 percent, and 

14 ‘‘(B) for each week of parental leave de15 scribed in paragraph (2)(A)(i) of subsection (a), 

16 such amount does not result in a credit allowed 

17 under such subsection that exceeds— 

18 ‘‘(i) the average weekly wage rate for 

19 such individual, minus 

20 ‘‘(ii) any amounts described in para21 graph (2)(B)(i)(II) of such subsection 

22 which are provided to the individual for 

23 such week. 


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1 ‘‘(2) AVERAGE WEEKLY WAGE RATE.—The av2 erage weekly wage rate shall be an amount equal to 

3 the greater of— 

4 ‘‘(A) the annual average amount of the in5 dividual’s wages and self-employment income 

6 for the period of the 3 calendar years preceding 

7 the calendar year in which the parental leave is 

8 taken by the individual, prorated on a weekly 

9 basis, or 

10 ‘‘(B) the amount of the individual’s wages 

11 and self-employment income for the calendar 

12 year preceding the calendar year in which the 

13 parental leave is taken by the individual, pro14 rated on a weekly basis. 

15 ‘‘(3) BENEFIT PERIOD.—The benefit period for 

16 an individual shall be the period of weeks— 

17 ‘‘(A) beginning with the latter of— 

18 ‘‘(i) the first week in which the indi19 vidual satisfies the requirements under 

20 subsection (c)(1)(A), or 

21 ‘‘(ii) the first week— 

22 ‘‘(I) in which the individual satis23 fies the requirements under such sub24 section, and 


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1 ‘‘(II) which is not less than 1 

2 year after the completion of any pre3 vious benefit period, and 

4 ‘‘(B) ending on the date that is 1 year 

5 after the date of the birth or adoption of the 

6 child. 

7 ‘‘(c) ELIGIBILITY REQUIREMENTS.— 

8 ‘‘(1) EMPLOYMENT.— 

9 ‘‘(A) IN GENERAL.—An individual is de10 scribed in this subparagraph if, on the date of 

11 the birth or adoption of the child, such indi12 vidual— 

13 ‘‘(i) is a parent of the child, 

14 ‘‘(ii) is employed and, during the 64- 

15 week period preceding such date, has been 

16 employed for not less than 52 weeks, and 

17 ‘‘(iii) has worked not less than a total 

18 of 1,000 hours during the 52-week period 

19 described in clause (ii). 

20 ‘‘(B) DETERMINATION OF EMPLOY21 MENT.—The Secretary, in consultation with the 

22 Secretary of Labor, shall prescribe such regula23 tions, rules, and guidance as may be necessary 

24 to determine the length of employment and 

25 hours of service of an individual, including rules 


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1 for the application of this paragraph to individ2 uals who are not compensated on an hourly 

3 basis. 

4 ‘‘(2) ADDITIONAL INFORMATION.— 

5 ‘‘(A) IN GENERAL.—No credit shall be al6 lowed under subsection (a) for any taxable year 

7 unless the individual includes the following in8 formation on the return of tax for such taxable 

9 year (or through the program established under 

10 section 2(b) of the Support Working Families 

11 Act): 

12 ‘‘(i) An attestation from the individual 

13 that such individual— 

14 ‘‘(I) if the individual has an em15 ployer, has provided such employer 

16 with written notice of the individual’s 

17 intention to take parental leave, 

18 ‘‘(II) has satisfied the require19 ments under clauses (ii) and (iii) of 

20 paragraph (1)(A), 

21 ‘‘(III) will be taking leave from 

22 employment for each week of parental 

23 leave taken during the benefit period, 

24 and 


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1 ‘‘(IV) intends to maintain the 

2 same principal place of abode as the 

child for more than 1 3 ⁄2 of the 12- 

4 month period following the date of the 

5 birth or adoption of the child. 

6 ‘‘(ii) Any information, as determined 

7 necessary by the Secretary, regarding any 

8 paid parental or medical leave benefits de9 scribed in subsection (a)(2)(B)(i)(II) which 

10 are provided to the individual. 

11 ‘‘(iii) The name of the child of the in12 dividual and the date of the birth or adop13 tion of the child. 

14 ‘‘(iv) Subject to subparagraph (B), 

15 the weeks of parental leave taken during 

16 the benefit period. 

17 ‘‘(v) The social security number of the 

18 individual. 

19 ‘‘(vi) Subject to subparagraph (C), the 

20 social security number of the child. 

21 ‘‘(vii) Subject to subparagraph (D), a 

22 copy of the birth certificate or other docu23 mentation demonstrating that the indi24 vidual is the parent or legal guardian of 

25 the child. 


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1 ‘‘(B) WEEKS OF PARENTAL LEAVE.—For 

2 purposes of the credit allowed under subsection 

3 (a)— 

4 ‘‘(i) any weeks of parental leave taken 

5 during the benefit period for which such 

6 credit is being claimed shall be a full work7 week, and 

8 ‘‘(ii) the total number of weeks of pa9 rental leave taken by an individual during 

10 the benefit period shall not be less than 4 

11 weeks or greater than 12 weeks. 

12 ‘‘(C) SOCIAL SECURITY NUMBER.— 

13 ‘‘(i) ADOPTION.— 

14 ‘‘(I) IN GENERAL.—In the case 

15 of an individual who legally adopts a 

16 child, if such child has not received a 

17 social security number at the time of 

18 the filing of the return of tax de19 scribed in subparagraph (A), the par20 ent of such child may be allowed the 

21 credit under subsection (a), provided 

22 that— 

23 ‘‘(aa) the Adoption Tax24 payer Identification Number for 

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1 turn of tax described in subpara2 graph (A), and 

3 ‘‘(bb) the social security 

4 number for such child is provided 

5 to the Secretary not later than 

6 15 months after the date of the 

7 adoption of such child. 

8 ‘‘(II) NOTICE.—In the case of a 

9 child described in subclause (I), the 

10 Secretary shall provide notice of the 

11 requirement under item (bb) of such 

12 subclause to the parent of such 

13 child— 

14 ‘‘(aa) at the time that the 

15 credit allowed under subsection 

16 (a) is refunded or otherwise pro17 vided to such parent, and 

18 ‘‘(bb) on the date that is 12 

19 months after the date of the 

20 adoption of such child. 

21 ‘‘(III) RESCISSION.— 

22 ‘‘(aa) IN GENERAL.—In the 

23 case of an individual who is the 

24 parent of a child described in 

25 subclause (I) and subsequently 


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1 fails to provide a social security 

2 number for such child to the Sec3 retary during the period de4 scribed in subclause (II)(bb), the 

5 tax imposed by this chapter for 

6 the applicable taxable year shall 

7 be increased by 100 percent of 

8 the amount of the credit allowed 

9 under subsection (a) to such indi10 vidual for any parental leave 

11 claimed with respect to such 

12 child. 

13 ‘‘(bb) APPLICABLE TAXABLE

14 YEAR.—The term ‘applicable tax15 able year’ means the taxable year 

16 which includes the date that is 

17 15 months after the date of the 

18 adoption of the child. 

19 ‘‘(ii) RELIGIOUS OBJECTIONS.—The 

20 Secretary, in coordination with the Com21 missioner of Social Security, shall prescribe 

22 such regulations, rules, and guidance as 

23 may be necessary to apply the require24 ments under this paragraph relating to so25 cial security numbers for individuals who 


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1 have religious objections to obtaining a so2 cial security number for themselves or 

3 their children. 

4 ‘‘(D) BIRTH CERTIFICATE OR OTHER DOC5 UMENTATION.— 

6 ‘‘(i) IN GENERAL.—In the case of a 

7 parent who has not received the certificate 

8 or documentation described in clause (vii) 

9 of subparagraph (A) for their child at the 

10 time of the filing of the return of tax de11 scribed in such subparagraph, the parent 

12 may be allowed the credit under subsection 

13 (a), provided that such certificate or docu14 mentation is provided to the Secretary not 

15 later than 15 months after the date of the 

16 birth or adoption of such child. 

17 ‘‘(ii) NOTICE AND RESCISSION.— 

18 Rules similar to the rules of subclauses 

19 (II) and (III) of subparagraph (C)(i) shall 

20 apply for purposes of this subparagraph. 

21 ‘‘(3) INELIGIBILITY; DISQUALIFICATION.— 

22 ‘‘(A) INELIGIBILITY FOR BENEFIT.—No 

23 credit shall be allowed under subsection (a) for 

24 any taxable year during which the individual is 

25 entitled to— 


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1 ‘‘(i) disability insurance benefits 

2 under section 223 of the Social Security 

3 Act (42 U.S.C. 423) or a similar perma4 nent disability program under any law or 

5 plan of a State or political subdivision or 

6 instrumentality of a State (as such terms 

7 are used in section 218 of the Social Secu8 rity Act (42 U.S.C. 418)), 

9 ‘‘(ii) monthly insurance benefits under 

10 section 202 of such Act (42 U.S.C. 402) 

11 based on such individual’s disability (as de12 fined in section 223(d) of such Act (42 

13 U.S.C. 423(d))), or 

14 ‘‘(iii) benefits under title XVI of such 

15 Act (42 U.S.C. 1381 et seq.) based on 

16 such individual’s status as a disabled indi17 vidual (as determined under section 1614 

18 of such Act (42 U.S.C. 1382c)). 

19 ‘‘(B) RESTRICTIONS ON INDIVIDUALS WHO

20 IMPROPERLY CLAIMED CREDIT IN PRIOR

21 YEAR.— 

22 ‘‘(i) PRIOR FRAUDULENT OR RECK23 LESS CLAIMS.— 

24 ‘‘(I) IN GENERAL.—No credit 

25 shall be allowed under subsection (a) 


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1 for any taxable year in the disallow2 ance period. 

3 ‘‘(II) DISALLOWANCE PERIOD.— 

4 For purposes of subclause (I), the dis5 allowance period is— 

6 ‘‘(aa) the period of 10 tax7 able years after the most recent 

8 taxable year for which there was 

9 a final determination that the in10 dividual’s claim of credit under 

11 this section was due to fraud, 

12 and 

13 ‘‘(bb) the period of 2 taxable 

14 years after the most recent tax15 able year for which there was a 

16 final determination that— 

17 ‘‘(AA) the individual’s 

18 claim of credit under this 

19 section was due to reckless 

20 or intentional disregard of 

21 rules and regulations (but 

22 not due to fraud), or 

23 ‘‘(BB) the individual 

24 claimed the credit under this 

25 section and subsequently 


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1 failed to provide the Sec2 retary with the social secu3 rity number or documenta4 tion described in clause (vi) 

5 or (vii) of paragraph (3)(A) 

6 during the 15-month period 

7 following the date of the 

8 brith or adoption of their 

9 child, as required under sub10 paragraphs (C) and (D) of 

11 paragraph (3). 

12 ‘‘(ii) IMPROPER PRIOR CLAIMS.—In 

13 the case of an individual who is denied the 

14 credit under this section for any taxable 

15 year as a result of the deficiency proce16 dures under subchapter B of chapter 63, 

17 no credit shall be allowed under this sec18 tion for any subsequent taxable year unless 

19 the individual provides such information as 

20 the Secretary may require to demonstrate 

21 eligibility for such credit. 

22 ‘‘(d) RELATIONSHIP WITH STATE LAW; EMPLOYER

23 BENEFITS; PROHIBITED ACTS.— 

24 ‘‘(1) IN GENERAL.—This section does not pre25 empt or supercede any provision of State or local 


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1 law that authorizes a State or local municipality to 

2 provide benefits or payments to any individual for 

3 parental leave taken by such individual. 

4 ‘‘(2) GREATER BENEFITS ALLOWED.—Nothing 

5 in this Act shall be construed to diminish the obliga6 tion of an employer to comply with any contract, col7 lective bargaining agreement, or any employment 

8 benefit program or plan that provides greater paid 

9 parental leave rights to employees than the credit al10 lowed under this section. 

11 ‘‘(3) PROHIBITED ACTS.—It shall be unlawful 

12 for any person to discharge or in any other manner 

13 discriminate against an individual because the indi14 vidual has claimed, indicated an intent to claim, or 

15 received the credit allowed under this section. 

16 ‘‘(e) INFLATION ADJUSTMENT.— 

17 ‘‘(1) IN GENERAL.—In the case of any taxable 

18 year beginning after 2020, the dollar amount in sub19 section (a)(2)(B)(ii) shall be increased by an amount 

20 equal to— 

21 ‘‘(A) such dollar amount, multiplied by 

22 ‘‘(B) the cost-of-living adjustment deter23 mined under section 1(f)(3) for such calendar 

24 year by substituting ‘calendar year 2019’ for 


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1 ‘calendar year 2016’ in subparagraph (A)(ii) 

2 thereof. 

3 ‘‘(2) ROUNDING.—If any increase determined 

4 under paragraph (1) is not a multiple of $50, such 

5 increase shall be rounded to the nearest multiple of 

6 $50. 

7 ‘‘(f) RECAPTURE OF CREDIT.— 

8 ‘‘(1) IN GENERAL.—If a credit under subsection 

9 (a) is allowed to a taxpayer, the tax imposed by this 

10 chapter shall be increased by 20 percent of the ap11 plicable amount for each taxable year in the recap12 ture period. 

13 ‘‘(2) APPLICABLE AMOUNT.— 

14 ‘‘(A) IN GENERAL.—For purposes of this 

15 subsection, the applicable amount shall be equal 

16 to— 

17 ‘‘(i) the amount of the credit allowed 

18 under subsection (a), minus 

19 ‘‘(ii) the amount of payments made by 

20 the taxpayer during the prepayment pe21 riod. 

22 ‘‘(B) PREPAYMENT PERIOD.— 

23 ‘‘(i) IN GENERAL.—For purposes of 

24 this paragraph, the term ‘prepayment pe25 riod’ means the period of 3 taxable years 


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1 subsequent to the taxable year in which 

2 the credit under subsection (a) is allowed. 

3 ‘‘(ii) DEVELOPMENT OF PREPAYMENT

4 MECHANISM.—For purposes of subpara5 graph (A)(ii), the Secretary shall establish 

6 appropriate procedures and mechanisms to 

7 allow taxpayers to reduce the amount of 

8 the tax imposed under paragraph (1) by 

9 making payments during the prepayment 

10 period. 

11 ‘‘(3) RECAPTURE PERIOD.—For purposes of 

12 this subsection, the term ‘recapture period’ means 

13 the period of 5 taxable years subsequent to the pre14 payment period. 

15 ‘‘(4) RETURN REQUIREMENT.—If the tax im16 posed by this chapter for the taxable year is in17 creased under this subsection, the taxpayer shall, 

18 notwithstanding section 6012, be required to file a 

19 return with respect to the taxes imposed under this 

20 subtitle. 

21 ‘‘(5) JOINT RETURNS.—In the case of a credit 

22 allowed under subsection (a) with respect to a joint 

23 return, half of such credit shall be treated as having 

24 been allowed to each individual filing such return for 

25 purposes of this subsection. 


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1 ‘‘(6) EXCEPTION.—This subsection shall not 

2 apply to any taxable year ending after the date of 

3 the death of the individual allowed the credit under 

4 subsection (a). 

5 ‘‘(g) DEFINITIONS.—In this section: 

6 ‘‘(1) CHILD.—The term ‘child’ means a biologi7 cal or legally adopted child who has not attained 18 

8 years of age. 

9 ‘‘(2) PARENT.—The term ‘parent’ means— 

10 ‘‘(A) the biological mother or father of a 

11 child, or 

12 ‘‘(B) an individual who legally adopts a 

13 child, 

14 who is the legal guardian of the child and who in15 tends to maintain the same principal place of abode 

as the child for more than 1 16 ⁄2 of the 12-month pe17 riod following the date of the birth or adoption of 

18 the child. 

19 ‘‘(3) PARENTAL LEAVE.—The term ‘parental 

20 leave’ means any period of leave from employment 

21 which is taken by a parent to provide care for a 

22 child.’’. 

23 (b) PRE-CALCULATION OF PARENTAL LEAVE CRED24 IT.—Not later than January 1, 2020, the Secretary of the 

25 Treasury or the Secretary’s delegate (referred to in this 


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1 subsection and subsection (c) as the ‘‘Secretary’’) shall es2 tablish a program, to be made available online and 

3 through such other methods as is determined appropriate 

4 by the Secretary, to allow individuals who intend to take 

5 parental leave to— 

6 (1) determine their average weekly wage rate 

7 (as defined in subsection (b)(2) of section 36C of the 

8 Internal Revenue Code of 1986); 

9 (2) determine whether they satisfy the require10 ments under clauses (ii) and (iii) of section 

11 36C(c)(1)(A) of such Code and, if such requirements 

12 are not satisfied, determine the number of hours or 

13 weeks needed to satisfy such requirements prior to 

14 the expected date of the birth or adoption of a child; 

15 (3) calculate— 

16 (A) the amount of the parental leave credit 

17 under section 36C of such Code based on dif18 ferent replacement percentages (as described in 

19 subsection (b)(1) of such section); and 

20 (B) the amount of any increase in taxes 

21 pursuant to subsection (f) of such section based 

22 on different amounts of payments made by the 

23 individual during the prepayment period (as de24 fined in paragraph (2)(B) of such subsection); 

25 and 


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1 (4) provide the Secretary with any information 

2 required under subsection (c)(2)(A) of section 36C 

3 of the Internal Revenue Code of 1986 which is avail4 able to such individual at that time. 

5 (c) EXPEDITED AMENDED RETURN PROCESS.—For 

6 any individual who has— 

7 (1) taken parental leave during a taxable year; 

8 (2) elected to receive a parental leave credit 

9 carryback (as described in subsection (a)(3) of sec10 tion 36C of the Internal Revenue Code of 1986) for 

11 such parental leave; and 

12 (3) has timely filed an amendment to the in13 come tax return for such individual for the preceding 

14 taxable year for the sole purpose of claiming the 

15 credit allowed under subsection (a) of such section, 

16 the Secretary shall establish a separate and expedited 

17 process for reviewing and processing such amended re18 turns. 

19 (d) CONFORMING AMENDMENTS.— 

20 (1) The table of sections for subpart C of part 

21 IV of subchapter A of chapter 1 of subtitle A of the 

22 Internal Revenue Code of 1986 is amended by in23 serting after the item relating to section 36B the fol24 lowing: 

‘‘Sec. 36C. Parental leave credit.’’. 


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1 (2) Section 6211(b)(4)(A) of such Code is 

2 amended by striking ‘‘and 36B, 168(k)(4)’’ and in3 serting ‘‘36B, and 36C’’. 

4 (3) Section 6213(g)(2) of such Code is amend5 ed— 

6 (A) in subparagraph (P), by striking 

7 ‘‘and’’ at the end; 

8 (B) in subparagraph (Q), by striking the 

9 period at the end and inserting ‘‘, and’’; and 

10 (C) by inserting after subparagraph (Q) 

11 the following: 

12 ‘‘(R) an omission of information required 

13 by subsection (c) of section 36C or an entry on 

14 the return claiming the credit under such sec15 tion for a taxable year for which such credit is 

16 disallowed pursuant to section 36C(c)(4).’’. 

17 (4) Paragraph (2) of section 1324(b) of title 

18 31, United States Code, is amended by inserting 

19 ‘‘36C,’’ after ‘‘36B,’’. 

20 (e) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to taxable years beginning after 

22 December 31, 2019. 

Æ 


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