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Text of IRS Notice 2018-71: Employer Credit for Paid Family and Medical Leave (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 24, 2018
27 pages. "This notice provides guidance on the employer credit for paid family and medical leave under section 45S of the Internal Revenue Code. This notice also announces that the Department of the Treasury and the [IRS] intend to publish proposed regulations under section 45S.... This notice includes sections on the following topics: A. Eligible Employer; B. Family and Medical Leave; C. Minimum Paid Leave Requirements; D. Calculating and Claiming the Credit; E. Effective Date."
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