FMLA — Request for Assessment


Maximize available credits and incentives with the help of a trusted national advisor.

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Questions? Please contact:

Jim Donovan, CPA
Partner/National Tax Office

Jesse Wutkee, CPA
Partner

Ali Nadji
Manager

Internal Revenue Code Section 45S provides a tax credit for employers who provide paid family and medical leave to their employees. The One Big Beautiful Bill Act (OBBB) made the credit permanent starting in 2026. It also:

  • Expanded eligibility to more employees.
  • Allowed credits for insurance premiums (not just direct wages).
  • Clarified that only employer-paid amounts above state or local mandates qualify.

Employers must now include nondiscrimination language in their policies and follow updated compliance rules.

Our Business Credits & Incentives team can assess your organization’s eligibility and help you claim the Section 45S credit. Simply complete the assessment below, and once we review your information, we will follow up with recommendations and next steps.