To amend the Internal Revenue Code of 1986 to increase the employer tax credit for paid family and medical leave.

Bill 119 HR 1424, also known as the "Family and Medical Leave Enhancement Act," aims to amend the Internal Revenue Code of 1986 to provide increased tax credits for employers who offer paid family and medical leave to their employees. The bill seeks to incentivize businesses to provide this important benefit to their workers by offering a tax credit that covers a portion of the wages paid to employees during their leave.

Specifically, the bill proposes to increase the current tax credit for paid family and medical leave from 12.5% to 25% of the wages paid to employees during their leave. This increase in the tax credit is intended to make it more financially feasible for employers to offer paid leave to their employees, thereby promoting a healthier work-life balance and supporting families during times of need.

The bill does not mandate that employers offer paid family and medical leave, but rather provides a financial incentive for those who choose to do so. By increasing the tax credit, the bill aims to encourage more businesses to adopt policies that support their employees' well-being and allow them to take time off to care for themselves or their loved ones without sacrificing their income. Overall, the Family and Medical Leave Enhancement Act seeks to promote a more family-friendly workplace culture and ensure that employees have access to the time off they need to address personal and family health issues. It is a bipartisan effort to support working families and improve the overall well-being of American workers.