"Section 13403 of the Tax Cuts and Jobs Act ... adds a new section to the Internal Revenue Code (section 45S), which generally allows eligible employers to claim a general business tax credit equal to at least 12.5% of the amount of wages paid to qualifying employees during any period which such employees are on FMLA leave. However, the rate of payment must be at least 50% of the wages normally paid to the employee and must be provided pursuant to written policy."  MORE >>