On Aug 5, 2026 Treasury and the IRS released Notice 2026-28, interim guidance on the OBBBA's permanent Section 45S paid family and medical leave credit for tax year 2026. Employers can base the credit on either wages paid during qualifying leave or PFML insurance premiums, and eligibility now extends to workers with 6+ months of service and part-timers working at least 20 hours a week. Comments are due Oct 16, 2026.
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IRS issues Notice 2026-28 on the permanently expanded paid-leave tax credit
Why this matters for founders
If you offer or are considering paid family/medical leave, model the credit both ways (wages vs. premiums) for 2026 and confirm part-time and 6-month employees now count toward eligibility.
Source: IRS Newsroom
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