"Employers of all sizes may qualify for the credit, even employers that are not subject to the federal FMLA. For 2018 tax years, employers may retroactively adopt written policies for paid family and medical leave. Amounts paid by a state or local government (or required by state or local law) do not qualify for the credit.... The tax credit applies to wages paid in taxable years beginning after Dec. 31, 2017. It does not apply to wages paid in taxable years beginning after Dec. 31, 2019."  MORE >>