Working Parents Flexibility Act of 201 9 This bill allows tax-exempt parental leave savings accounts for the care of a child. An individual who has earned income from employment during the past 12 months may make tax deductible cash contributions of up to $6,750 in a taxable year to an account. The total contributions to an account for all taxable years may not exceed $24,000. Taxpayers whose adjusted gross income exceeds $250,000 in a taxable year are ineligible for such a tax deduction. The bill excludes from gross income (1) distributions from a parental leave savings account that are made not later than one year after the birth or adoption of a child of an account holder, and (2) contributions made by an employer to the parental leave savings account of an employee.