Federal housing law
0926 Publ 5327 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5327.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Employer Credit for Paid Family and Medical Leave¶
Updated for Working Families Tax Cuts (WFTC)¶
IRC Section 45S provides a federal tax credit for eligible employers that provide paid family and medical leave to qualifying employees.
Limits¶
Generally, for tax years beginning in 2025, the employee’s compensation from the employer must be $87,000 or less for the paid leave to qualify for the credit (indexed for inflation).
For additional information, visit Employer Credit for Paid Family and Medical Leave Frequently Asked Questions at IRS.gov/45sfaqs .
Publication 5327 (Rev. 9-2026) Catalog Number 72001D Department of the Treasury Internal Revenue Service www.irs.gov