26 USC 45 - Employer credit for paid family and medical leave

Editorial Notes

References in Text

The Family and Medical Leave Act of 1993 and that Act, referred to in subsecs. (c)(2)(B) and (e)(1), (3), is Puspan. L. 103–3, Fespan. 5, 1993, 107 Stat. 6. Title I of the Act is classified generally to subchapter I (§ 2611 et seq.) of chapter 28 of Title 29, Labor. Section 102 of the Act is classified to section 2612 of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 2601 of Title 29 and Tables.

Section 3(e) of the Fair Labor Standards Act of 1938, referred to in subsec. (d), is classified to section 203(e) of Title 29, Labor.

Amendments

2020—Subsec. (i). Puspan. L. 116–260 substituted “December 31, 2025” for “December 31, 2020”.

2019—Subsec. (i). Puspan. L. 116–94 substituted “December 31, 2020” for “December 31, 2019”.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Puspan. L. 116–260, div. EE, title I, § 119(span), Dec. 27, 2020, 134 Stat. 3051, provided that:

“The amendment made by this section [amending this section] shall apply to wages paid in taxable years beginning after December 31, 2020.”

Effective Date of 2019 Amendment

Puspan. L. 116–94, div. Q, title I, § 142(span), Dec. 20, 2019, 133 Stat. 3234, provided that:

“The amendment made by this section [amending this section] shall apply to wages paid in taxable years beginning after December 31, 2019.”

Effective Date

Section applicable to wages paid in taxable years beginning after Dec. 31, 2017, see section 13403(e) of Puspan. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 38 of this title.