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IRS Provides Roadmap for Paid Leave Tax Credit
ERISAfire Link to more items from this source
[Guidance Overview]
Sept. 25, 2018

"For 2018 only, employers can retroactively amend their leave policies to match the technical requirements of Code section 45S. Bad news: For 2019, the policy changes must be in place before the leave is taken. That means employers must amend their leave policies by December 31, 2018, in order to properly claim the tax credit for both 2018 and 2019."

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