To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

This legislative proposal aims to enhance the existing employer tax credit for offering paid family and medical leave to employees. It achieves this by substantially increasing the credit percentages available to businesses and by making the credit a permanent fixture of the tax code. Specifically, the bill amends Section 45S(a)(2) of the Internal Revenue Code of 1986, changing the initial credit from 12.5 percent to 25 percent and the maximum credit from 25 percent to 50 percent . Additionally, it doubles the incremental increase in the credit from 0.25 percentage points to 0.50 percentage points . These amendments are slated to take effect for taxable years beginning after December 31, 2025.