We can provide tax benefits to businesses that offer employees paid leave, which will in turn free up resources businesses can use to pay the salaries of workers on leave. This is a tried-and-true method that works. I know, because I’ve done it before. In 2017, Senator King and I created the first nationwide paid family leave policy in U.S. history. We created a tax credit for employers who voluntarily offer up to 12 weeks of paid leave to employees, and President Trump signed it into law. But that tax credit expires at the end of 2025. To ensure that businesses can keep offering paid leave, we need to make this credit permanent—as well as make it easier for businesses to qualify for it and use it. That’s why we introduced the PFML Tax Credit Extension and Enhancement Act. Our bill makes the credit permanent and expands it. It supports additional options for financing paid leave, such as paid family leave insurance. It also allows employers to begin offering PFML to workers sooner after being hired. Our bill also includes a strategy for educating businesses and employees about the option to receive this credit. It requires the Small Business Administration and the IRS to conduct targeted outreach and technical assistance for those who need it, which will raise awareness of the credit and expand the number of Americans who have paid leave.
Make permanent and expand the nationwide paid family leave tax credit, including support for additional financing options for paid leave, improved qualification and use for businesses, earlier eligibility for workers, and expanded outreach and technical assistance.
Occurrences
Fischer and King reintroduced the bill in February 2025, which builds upon the 2017 law to better serve working families. In 2025, the Working Families Tax Cuts included Fischer and King’s bill, which made the tax credit permanent. Fischer’s provision in the Fiscal Year 2026 (FY26) Financial Services and General Government Appropriations bill directs the Small Business Administration to inform employers about the availability of her Paid Family and Medical Leave Tax Credit. This includes targeted communications, education, training, and technical assistance.
I want to thank Chairman Crapo for working with me to make sure my Paid Family and Medical Leave Policy is made permanent in the Senate Finance bill. ... Fischer and King reintroduced the bill in February, which builds upon the 2017 law to better serve working families. It also provides additional ways for employers to qualify for the paid leave tax credit, such as paying for PFML insurance products.
The credit expires at the end of this year, and I've introduced legislation to make a couple of tweaks to make the credit permanent. I was pleased to see that the House included my bill in their tax package, and I look forward to working with my Senate colleagues to see that it is included in the final product. ... One of the tweaks we made in the bill was to require SBA to do targeted education, outreach, and technical assistance on the credit and how employers can use this. ... It also provides additional ways for businesses to qualify for the paid leave tax credit, such as paying for PFML insurance products, and requires greater outreach efforts to raise awareness about the credit.
I’m determined to get this key legislation included in whatever tax package Congress considers this year.
we introduced legislation — the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act — to make this important tax credit for small businesses permanent and hope to see it included in any year-end tax package that Congress considers
Evidence
U.S. Senator Deb Fischer announced she secured $1 million through a government funding bill to help increase awareness of and inform employers about her Paid Family and Medical Leave (PFML) Tax Credit.
The Senate Finance Committee released legislative text as part of the reconciliation process which includes Senator Fischer's Paid Family and Medical Leave Tax Credit.
The House Ways & Means Committee unveiled a tax bill which includes Senator Fischer's Paid Family and Medical Leave Tax Credit Extension and Enhancement Act.
Senator Fischer questioned Small Business Administration Administrator Kelly Loeffler on implementing her Paid Family and Medical Leave Tax Credit and highlighted the requirement for the SBA to conduct targeted education, outreach, and technical assistance on the credit.
Senator Fischer called on her colleagues to include her Paid Family and Medical Leave Tax Credit Extension and Enhancement Act in the upcoming tax package, emphasizing its bipartisan support and role in supporting American families.
Senator Fischer called on her colleagues to support her nationwide paid family leave legislation with Senator Angus King, emphasizing the need to make the existing tax credit permanent and expand access to paid family leave.
Senators Fischer and King announced plans to introduce the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act to make the PFML Employer Tax Credit permanent and expand access to paid family leave.
Senator Fischer introduced S.3680, the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act, which was referred to the Senate Finance Committee.
SEC. 70304. EXTENSION AND ENHANCEMENT OF PAID FAMILY AND MEDICAL LEAVE CREDIT. ... The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Senator Deb Fischer ... joined her Senate Republican colleagues at a press conference to highlight the success of the Paid Family and Medical Leave tax credit she permanently secured in the Working Families Tax Cuts. ... Last July, when Republicans were crafting the Working Families Tax Cuts, Fischer led the charge to make the tax credit permanent.
Section 70304 of Public Law 119-21 amended Internal Revenue Code section 45S to extend and enhance the paid family and medical leave credit, with the amendments applying to taxable years beginning after December 31, 2025.
Fischer said the Working Families Tax Cuts permanently secured the Paid Family and Medical Leave tax credit and described it as a permanent program for employers.
Congress.gov shows Sen. Deb Fischer introduced S.3680 on 2024-01-30. The bill would make the employer paid family and medical leave credit permanent, allow credit for insured leave policies, reduce the minimum employment period, and require targeted SBA and IRS outreach.
Public Law 119-21, section 70304, amended IRC 45S to let an employer claim the paid family and medical leave credit based on wages or an insurance policy, changed the tenure rule to allow an employer election of not less than 6 months, and applied the changes to taxable years beginning after 2025-12-31.
Fischer said her bill required the SBA to provide targeted education, outreach, and technical assistance on the credit, and she said she was pushing implementation and House inclusion of the measure.
Fischer announced she secured $1 million in FY26 funding to increase awareness of and inform employers about her PFML tax credit. The release says the SBA was directed to provide targeted communications, education, training, and technical assistance.
Assessments
Fischer did more than advocate generally: she introduced S.3680 in January 2024 with the promise’s main components, including making the paid family and medical leave tax credit permanent, allowing insurance-policy financing, shortening the worker-tenure requirement, and requiring outreach/technical assistance. The core package was then enacted in Public Law 119-21 on July 4, 2025, which permanently extended and enhanced IRC 45S and added the financing and earlier-eligibility changes; later FY2026 funding also supported the outreach/technical-assistance piece. Because the enacted policy substantially matches the promise and Fischer materially advanced it while still in office, this is best scored as delivered in the same term.
Fischer’s promise was substantially delivered in office. She introduced and pushed the Paid Family and Medical Leave Tax Credit Extension and Enhancement Act, then the enacted 2025 tax law amended IRC section 45S to make the credit permanent and broaden it in ways that match the claim’s core specifics: it added an insurance-premium credit option, loosened worker tenure rules from 1 year to an employer-elected 6 months, adjusted qualification rules for part-time workers, and otherwise enhanced employer use of the credit. Subsequent implementation steps, including SBA outreach and later appropriated funding for awareness and technical assistance, further align with the outreach portion of the promise. Because the outcome passed while Fischer remained in office and the record ties the enacted provision directly to her bill and advocacy, this is best scored as same_term delivered.
Federal law enacted on July 4, 2025 (Public Law 119-21) made the Paid Family and Medical Leave credit permanent and enhanced it, matching the core promise to permanently expand the nationwide paid family leave tax credit. Fischer also introduced and pushed the extension/enhancement bill, and related outreach/technical-assistance support was later funded, so this was materially advanced and completed while she was still in office.
The promised outcome was substantially enacted in federal law during Fischer's current Senate term. Public Law 119-21, enacted July 4, 2025, included an extension and enhancement of the paid family and medical leave tax credit applying after December 31, 2025. The evidence also credits Fischer with introducing, advocating for, and securing inclusion of her Paid Family and Medical Leave Tax Credit Extension and Enhancement Act in the tax package, plus related outreach and technical-assistance funding. Because the core promise was to make the credit permanent and expand its use, financing flexibility, eligibility, and outreach, this counts as delivered in the same term. The effort badge is warranted because Fischer materially advanced the policy through legislation and tax-package negotiations.
The evidence demonstrates that Senator Deb Fischer made concerted legislative and advocacy efforts to make the Paid Family and Medical Leave Tax Credit permanent and expand it, including introducing relevant bills, securing funding for outreach, engaging with legislative committees, and seeking bipartisan support. However, the available evidence does not confirm that the legislation ultimately passed into law, nor that the tax credit was made permanent or fully expanded as promised. Significant progress and effort are clear, but the complete outcome is not achieved.
Senator Fischer actively introduced and advocated for legislation to make the Paid Family and Medical Leave Tax Credit permanent, to expand its provisions, and to improve outreach and technical assistance. The evidence shows she introduced a relevant bill (S.3680), secured funding for outreach, and repeatedly called for and supported further legislative action. However, no evidence demonstrates the full enactment of a permanent and expanded tax credit; her efforts were significant but only partially met the promise's goals.