Family Leave Benefits Assistance Act of 1989

Family Leave Benefits Assistance Act of 1989 - Amends the Internal Revenue Code to allow an employer an income tax deduction of 50 percent of salary or wages and other employee benefit costs incurred with respect to an employee temporarily absent from work on account of the birth or adoption of a child or because of a serious health condition of a child, spouse, or parent. Prescribes criteria to be met by the employer plan that permits the parental or medical leave in question.