Pub. L. 116-260, div. EE, tit. I, subtit. B, sec. 119 (as amended)
EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE.
SEC. 119. EMPLOYER CREDIT FOR PAID FAMILY AND MEDICAL LEAVE.
(a) In General.—Section 45S(i) is amended by striking “December 31, 2020” and inserting “December 31, 2025”.
(b) [26 U.S.C. 45S note] Effective Date.—The amendment made by this section shall apply to wages paid in taxable years beginning after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 45S note