A bill to amend the Internal Revenue Code of 1986 to allow an additional 50 percent deduction for the costs to employers of providing family leave in certain cases involving a birth, an adoption, or a serious illness of a child, spouse, or dependent of the employee.
Family Leave Benefits Assistance Act of 1991 - Amends the Internal Revenue Code to allow an employer an income tax deduction for 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.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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