The AICPA requests guidance on how employers should implement the changes to section 45S by the OBBBA, which took effect on January 1, 2026. Due to changes to section 45S, a broader group of employers will be eligible to claim the paid family and medical leave credit.
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AICPA Comments on Employer Credit for Paid Family and Medical Leave, Section 45S
Mar 13, 2026 · 305.9 KB Download
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Download the AICPA Comments on Employer Credit for Paid Family and Medical Leave, Section 45S
File name: AICPA Comment Letter Section 45S PFML.pdf
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