# 119-s-400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

119-s-400, Paid Family and Medical Leave Tax Credit Extension and Enhancement Act, is a 119th Congress bill sponsored by Sen. Fischer, Deb [R-NE] (R-NE); status introduced; PRIA reads it as touching household money (as of 2026-05-07).

- Canonical: https://policyrisk.com/legislation/119-s-400
- As of: 2026-05-07
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-400
- Congress: 119
- Title: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act
- Status: introduced
- Introduced: 2025-02-04
- Sponsor: Sen. Fischer, Deb [R-NE] (R-NE)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-07

## Summary

**Enhanced paid family and medical leave tax credit** that would let employers claim the credit either for wages paid to employees on leave or for premiums paid for a paid family and medical leave insurance policy, while expanding outreach and aligning premium deductions to avoid double benefits. - Families: Workers and their families could gain greater access to employer-provided paid leave because employers would have two clear ways to claim the credit, either for leave wages or for insurance premiums, which may encourage more employers to offer leave. - Employers and multi‑entity businesses: Employers could choose a payroll‑based credit or an insurance‑based credit whose rate is set without regard to whether employees actually took leave. Related entities are generally treated as a single employer for the credit, with a narrow exception for substantial and legitimate business reasons. - Small business support and administration: The Small Business Administration and Treasury would run targeted outreach to small business resource partners, payroll services, and tax professionals to promote takeup and help employers develop written PFML policies. The bill also prevents a double tax benefit by disallowing a deduction for the portion of premiums that is claimed as a credit.

## Cosponsors (3)

- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-02-04T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-03-06T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-03-13T00:00:00.000Z

## Provisions PRIA read

- SBA and IRS paid leave outreach: benefit, low. If enacted, SBA district offices and listed SBA partners would do targeted outreach, training, and technical help about the PFML credit. The Treasury or IRS would also include PFML credit information in regular communications to payroll services, tax professionals, and small businesses. These outre…
- New paid leave tax rules for employers: mixed, high. If enacted, employers could choose how to claim the paid family and medical leave (PFML) tax credit. They could claim a share of wages paid to employees on leave or a share of PFML insurance premiums paid or incurred that year. For the insurance option, the credit rate would apply even if no qualif…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2461: Promotion and Expansion of Private Employee Ownership Act of 2025
- 119-s-1639: American Innovation and Jobs Act
- 119-s-2858: SHINE for Autumn Act of 2025
- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025

## Sources
- [119-s-400 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/400)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2461: Promotion and Expansion of Private Employee Ownership Act of 2025](https://policyrisk.com/legislation/119-s-2461)
- [119-s-1639: American Innovation and Jobs Act](https://policyrisk.com/legislation/119-s-1639)
- [119-s-2858: SHINE for Autumn Act of 2025](https://policyrisk.com/legislation/119-s-2858)
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-400 (as of 2026-05-07).