Ogletree Deakins·EMPLOYMENT / LABOR

IRS Clarifies Employer Paid-Leave Tax Credit Rules Under WFTC

Employers offering paid family and medical leave may claim a business credit under Section 45S, and new IRS guidance explains how the credit works after the Working Families Tax Cuts Act made it permanent and more generous.

employer-tax-creditpaid-leavesection-45sworking-families-tax-cutsirs-guidancenotice-2026-28
Read the original firm alert → Friday, September 18, 2026

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