Federal housing law
1019 Publ 5366 (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/p5366.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Employers May Claim Credit For Providing Paid Family & Medical Leave¶
Written Policy¶
To claim the credit, eligible employers must have a written policy with certain requirements, including at least 2 weeks of paid leave to full-time employees. The paid leave must be at least 50% of the employee’s normal wages.
Qualifying Employees¶
A qualifying employee is any employee under the Fair Labor Standards Act who:
has been employed by the
had compensation not more than a certain amount for the preceding year
Form for Employers¶
The credit is generally effective for wages the employer paid in taxable years beginning after Dec. 31, 2017, and before Jan. 1, 2020. Eligible employers use Form 8994, Credit for Paid Family and Medical Leave, to figure the credit.
Publication 5327, New tax credit for employers who provide paid family and medical leave, also available in Spanish, on IRS.gov provides more information.
Find us on the
IRS.gov following :
Publication 5366 (10-2019) Catalog Number 73352H Department of the Treasury Internal Revenue Service www.irs.gov