Contact Congress about S. 400: Paid Family and Medical Leave Tax Credit Extension and Enhancement Act

Employers would get more ways to claim a tax credit for paid family and medical leave. They could use wages paid during leave or the cost of a leave insurance policy. The bill also adds clearer worker rules and more outreach to small businesses.

Modern Action explains legislation in plain English, helps you choose whether to support, oppose, or ask for changes, and drafts a message tied to the bill, your stance, and the elected officials who can act on it.

Paid Family and Medical Leave Tax Credit Extension and Enhancement Act is a Senate bill in committee. The latest recorded action: Read twice and referred to the Committee on Finance.

Latest action on S. 400: Read twice and referred to the Committee on Finance.

Who this affects: This bill mainly affects employers that offer, or may start offering, paid family and medical leave. It also affects workers whose employers use the credit, especially part-time workers and newer workers. Small businesses may feel the change most because the bill adds outreach and help with written leave policies.

Why this matters: Paid leave can be expensive for employers, and this bill could change the math. By adding an insurance-based credit, the bill may make paid family and medical leave easier for some employers to offer. The effect on workers is uncertain because the bill does not require employers to provide paid leave. It changes the tax reward for employers that do.

Key provisions in S. 400

• Employers could choose how to figure the paid family and medical leave tax credit. They could use wages paid during leave or premiums paid for an insurance policy that covers the leave.
• The insurance option could apply even when no worker takes leave that year. The credit would use the payment rate written in the policy.
• Related businesses would usually count as one employer under tax rules that group connected companies together. A business could be treated separately for written leave policy rules only if it shows a real business reason, and reasons like different business lines or wage rates would not count.
• State or local paid leave would count toward the total leave an employer provides. But the part paid for or required by the state or local government would not raise the federal tax credit.
• Employers could choose to count workers after at least 6 months instead of 1 year. Workers also generally would need to work at least 20 hours per week.

How Modern Action helps you take action on S. 400

You do not have to start with a blank letter. Modern Action turns the bill, your position, and the relevant congressional context into a message you can edit and send. The goal is to make contacting Congress clear, specific, and useful without forcing you to parse bill text or figure out the right office on your own.

Questions people ask about S. 400

What is S. 400?

Employers would get more ways to claim a tax credit for paid family and medical leave. They could use wages paid during leave or the cost of a leave insurance policy. The bill also adds clearer worker rules and more outreach to small businesses.

How do I support or oppose S. 400?

Choose support, oppose, or ask for changes on Modern Action. The action flow drafts the message for you and keeps the wording tied to this bill.

Who should I contact about S. 400?

Modern Action uses your location to route the action to the congressional offices relevant to the bill and your representation.

Can Modern Action explain S. 400 before I act?

Yes. Modern Action gives you a plain-English summary, current status, and action context before you send anything.