# 119-hr-1424: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

119-hr-1424, To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave., is a 119th Congress bill sponsored by Rep. Mackenzie, Ryan [R-PA-7] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-05-02).

- Canonical: https://policyrisk.com/legislation/119-hr-1424
- As of: 2026-05-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1424
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.
- Status: introduced
- Introduced: 2025-02-18
- Sponsor: Rep. Mackenzie, Ryan [R-PA-7] (R-PA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-02

## Summary

**This bill would raise the employer tax credit for paid family and medical leave to a maximum of **50%** and make that credit permanent.** It would apply to taxable years beginning after December 31, 2025, so the changes would start in 2026. - Employers: Would increase the maximum credit for qualified leave wages to 50% by changing the percentage steps in Section 45S and by removing the credit's sunset. This lowers the cost of offering paid leave for employers starting in 2026. - Workers and families: Would strengthen incentives for employers to offer paid family and medical leave, which could expand access to paid leave for employees and their families.

## Provisions PRIA read

- Bigger permanent paid leave credit for employers: benefit, high. Employers who offer qualifying paid family and medical leave could get a bigger tax credit. The base rate would rise from 12.5% to 25%, and the maximum rate from 25% to 50%. The step-up per extra percent of wage pay would also double, from 0.25 to 0.50 percentage points. The credit would no longer…

## Related bills

- 119-hr-9086: Foreign Service Modernization Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-9224: Child Care Modernization Act of 2026
- 119-hr-8615: FLEETS Now Act
- 119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025

## Sources
- [119-hr-1424 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1424)

## Related
- [119-hr-9086: Foreign Service Modernization Act](https://policyrisk.com/legislation/119-hr-9086)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-9224: Child Care Modernization Act of 2026](https://policyrisk.com/legislation/119-hr-9224)
- [119-hr-8615: FLEETS Now Act](https://policyrisk.com/legislation/119-hr-8615)
- [119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-1144)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1424 (as of 2026-05-02).