White Paper

5 Pages
  • 5 Pages

Determining Eligibility for the Employer Credit for Paid Family and Medical Leave


How do you calculate the credit?

The Tax Cuts and Jobs Act of 2017 added Section 45S of the IRC which instituted a general business credit for employers that provide paid family and medical leave for those employees that qualify. While it is only available in 2018 and 2019, the credit helps to offset the costs associated with paid leave. This white paper reviews how to determine if your business is eligible to claim the credit.



Cynthia A. Moore

Dickinson Wright PLLC

Cynthia A. Moore is a member in the Bloomfield Hills Office of Dickinson Wright PLLC and belongs to its Corporate and Securities Law Group. She focuses her practice on matters concerning employee benefit plans, such as welfare benefit plan design and compliance, qualified retirement plans (including 401(k) plans), executive compensation and stock-based compensatory plans. Ms. Moore is also recognized as a national expert on fringe benefit plans. She received her Bachelor’s degree from Alma College, her Master’s degree from Western Michigan University and her J.D. degree from the University of Texas at Austin Law School. Ms. Moore is the co-author of the Bureau of National Affairs’ Tax Management Portfolio 394-3d “Employee Fringe Benefits.” She is a member of the State Bar of Michigan (Business Law and Taxation Sections) and the American Bar Association. Ms. Moore can be reached at [email protected].

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