The Family and Medical Leave Act of 1993 and that Act, referred to in subsecs. (c)(2)(B) and (e)(1), (3), is Pub. L. 103–3, Feb. 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.

2025—Subsec. (a)(1). Pub. L. 119–21, § 70304(a)(1)(A), added par. (1) and struck out former par. (1). Prior to amendment, text read as follows: “For purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to the applicable percentage of the amount of wages paid to qualifying employees during any period in which such employees are on family and medical leave.”

Subsec. (a)(3). Pub. L. 119–21, § 70304(a)(1)(B), added par. (3).

Subsec. (b)(1). Pub. L. 119–21, § 70304(a)(2), substituted “wages taken into account” for “credit allowed”.

Subsec. (c)(3), (4). Pub. L. 119–21, § 70304(a)(3), added pars. (3) and (4) and struck out former pars. (3) and (4) which read as follows:

“(3) Aggregation rule.—All persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single taxpayer.

“(4) Treatment of benefits mandated or paid for by state or local governments.—For purposes of this section, any leave which is paid by a State or local government or required by State or local law shall not be taken into account in determining the amount of paid family and medical leave provided by the employer.”

Subsec. (d)(1). Pub. L. 119–21, § 70304(a)(4)(A), inserted “(or, at the election of the employer, for not less than 6 months)” after “1 year or more”.

Subsec. (d)(2). Pub. L. 119–21, § 70304(a)(4)(B)(i), inserted “, as determined on an annualized basis (pro-rata for part-time employees),” after “compensation”.

Subsec. (d)(3). Pub. L. 119–21, § 70304(a)(4)(B)(ii), (C), added par. (3).

Subsec. (i). Pub. L. 119–21, § 70304(a)(5), struck out subsec. (i). Text read as follows: “This section shall not apply to wages paid in taxable years beginning after December 31, 2025.”

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

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

Pub. L. 119–21, title VII, § 70304(c), July 4, 2025, 139 Stat. 197, provided that: “The amendments made by this section [amending this section and section 280C of this title] shall apply to taxable years beginning after December 31, 2025.”

Pub. L. 116–260, div. EE, title I, § 119(b), 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.”

Pub. L. 116–94, div. Q, title I, § 142(b), 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.”

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