The IRS recently issued guidance (Notice 2026-28 (PDF – 126.59KB)) in the form of seven Q&As on the employer credit for paid family and medical leave (FML) under Section 45S, as amended by the One Big Beautiful Bill Act (OBBBA). Section 45S was originally added by the Tax Cuts and Jobs Act of 2017 (TCJA) as a temporary employer credit, and the 2025 law amended various aspects of the credit and made it permanent.

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Fuente: Grant Thornton