Title: Paid Family Leave Pilot Extension Act of 2018
Policy area: Taxation

Summary:
Paid Family Leave Pilot Extension Act of 2018
This bill amends the Internal Revenue Code to extend through 2022 the tax credit for employers who provide employees with paid family and medical leave.
The bill also requires the Government Accountability Office to: (1) examine the effectiveness of the tax credit for paid family and medical leave, (2) recommend ways to modify or enhance the tax credit to further promote access to paid family and medical leave for qualifying employees, and (3) suggest alternative policies that federal and state governments could implement to increase access to paid family and medical leave.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 3412 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 3412

   To amend the Internal Revenue Code of 1986 to extend the employer 
   credit for paid family and medical leave, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 6, 2018

  Mrs. Fischer (for herself, Mr. King, and Mr. Heller) 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 extend the employer 
   credit for paid family and medical leave, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Paid Family Leave Pilot Extension 
Act of 2018''.

SEC. 2. EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE.

    (a) Program Extension.--Section 45S(i) of the Internal Revenue Code 
of 1986 is amended by striking ``December 31, 2019'' and inserting 
``December 31, 2022''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.

SEC. 3. GAO STUDY OF IMPACT OF TAX CREDIT TO PROMOTE ACCESS TO PAID 
              FAMILY AND MEDICAL LEAVE.

    (a) Study.--Not later than June 30, 2022, the Comptroller General 
of the United States, in consultation with the Secretary of the 
Treasury and the Secretary of Labor, shall--
            (1) complete a study that--
                    (A) examines the effectiveness of the tax credit 
                for paid family and medical leave authorized under 
                section 45S of the Internal Revenue Code of 1986 in 
                terms of--
                            (i) increasing access to paid family and 
                        medical leave among qualifying employees;
                            (ii) promoting the creation of new paid 
                        family and medical leave policies among 
                        eligible employers;
                            (iii) increasing the generosity of existing 
                        paid family and medical leave policies among 
                        eligible employers; and
                            (iv) incenting employee or employer 
                        behavior that might not otherwise have occurred 
                        in the absence of the credit;
                    (B) provides recommendations for ways to modify or 
                enhance the tax credit to further promote access to 
                paid family and medical leave for qualifying employees; 
                and
                    (C) provides suggestions of alternative policies 
                that Federal and State governments could implement to 
                increase access to paid family and medical leave, 
                particularly among qualifying employees; and
            (2) prepare and submit a report to the Committee on Finance 
        of the Senate and the Committee on Ways and Means of the House 
        of Representatives setting forth the conclusions of the study 
        conducted under paragraph (1) in such a manner that the 
        recommendations included in the report can inform future 
        legislative action.
Such report shall also be made publicly available via the website of 
the Government Accountability Office.
    (b) Prohibition.--In carrying out the requirements of this section, 
the Comptroller General of the United States may request qualitative 
and quantitative information from employers and employees claiming the 
credit under section 45S of the Internal Revenue Code of 1986, but 
nothing in this section shall be construed as mandating additional 
reporting requirements for such employers or employees beyond what is 
already required by law.
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