IRS Issues Notice on Guidance on Employer Credit for Paid Family & Medical Leave Under Section 45S
August 18, 2026
August 18, 2026
WASHINGTON, Aug. 18 -- The Internal Revenue Service issued the following notice (No. 2026-28) on Aug. 17, 2026, entitled "Guidance on the employer credit for paid family and medical leave under section 45S".
* * *
I. PURPOSE
This notice provides guidance on the employer credit for paid family and medical leave under section 45S of the Internal Revenue Code (Code), as amended by section 70304 of Pub. L. 119-21, 139 Stat. 72 (July 4, 2025), commonly . . .
* * *
I. PURPOSE
This notice provides guidance on the employer credit for paid family and medical leave under section 45S of the Internal Revenue Code (Code), as amended by section 70304 of Pub. L. 119-21, 139 Stat. 72 (July 4, 2025), commonly . . .