SECTION 1. PURPOSE
Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice extends for an additional year the transition period provided in Revenue Ruling 2025-4 for States administering paid family and medical leave (PFML) programs and employers participating in such programs with respect to the portion of medical leave benefits a State pays to an
Bulletin No. 2026–2 313 January 5, 2026
individual that is attributable to employer contributions.
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