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H.R. 1424

U.S. House•In House Committee

Summary

H.R. 1424, to amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave, was introduced in the House on Feb 18, 2025 by Rep. Ryan Mackenzie (R). It was referred to Ways And Means, and last saw action on Feb 18, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1424 has no co-sponsors and has not gone to a roll call.

hb1424/introduced-in-house.txt
119 HR 1424 IH: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.
 U.S. House of Representatives
 2025-02-18
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1424  IN THE HOUSE OF REPRESENTATIVES   February 18, 2025   Mr. Mackenzie  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 increase the employer tax credit for paid family and medical leave.
1.
Increase in employer credit for paid family and medical leave
(a)
Increase in credit percentages
 Section 45S(a)(2)  of the Internal Revenue Code of 1986 is amended—
(1)
by striking  12.5 percent  and inserting  25 percent ,
(2)
by striking  25 percent  and inserting  50 percent , and
(3)
by striking  0.25 percentage points  and inserting  0.50 percentage points .
(b)
Credit made permanent
Section 45S of such Code is amended by striking subsection (f).
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-18
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 18, 2025

hb1424/introduced-in-house.md

Shown Here:
Introduced in House (02/18/2025)

This bill increases the business tax credit for paid family and medical leave to up to 50% (from 25%) of the wages paid by an eligible employer to a qualifying employee while the employee is on family and medical leave.

Under current law, an eligible employer may claim a tax credit (through 2025) for between 12.5% and 25% of the wages paid to a qualified employee while the employee is on family and medical leave. The percentage of wages allowed as a tax credit increases proportionally, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave.

The bill increases the tax credit to between 25% and 50% of the wages paid to an employee while the employee is on family and medical leave, depending on what percentage of an employee’s normal wages is paid to the employee while the employee is on family and medical leave.

Under current law and the bill, an employer must pay at least 50% of the employee's normal wages while the employee is on leave to qualify for the tax credit.

Sponsors

Rep. Ryan Mackenzie (R) sponsors H.R. 1424 alone.

Committees

H.R. 1424 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 18, 2025 · 1,160 Bills

Actions

H.R. 1424 has taken 2 actions since Feb 18, 2025.

ChamberAction
Feb 18, 2025
House
Introduced in House
Feb 18, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1424 has not gone to a roll call.

Titles

H.R. 1424 goes by 2 titles.

  • To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave. — Official Title as Introduced
  • To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave. — Display Title

Classification

The Congressional Research Service files H.R. 1424 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1424’s is Taxation.

hr1424/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1424, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 32 (Tuesday, February 18, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MACKENZIE:H.R. 1424.Congress has the power to enact this legislation pursuantto the following:Article 1 Section 8[Page H723]

Source: congress.gov · legiscan.com