Text of IRS Notice 2026-6: Extension of Transition Period to Calendar Year 2026 for Certain Requirements in Revenue Ruling 2025-4 (PDF)

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Text of IRS Notice 2026-6: Extension of Transition Period to Calendar Year 2026 for Certain Requirements in Revenue Ruling 2025-4 (PDF)
Internal Revenue Service [IRS]

[Official Guidance]
Dec. 19, 2025

"This notice extends for an additional year the transition period provided in Revenue Ruling 2025-4 for States administering paid family and medical leave (PFML) programs and employers participating in such programs with respect to the portion of medical leave benefits a State pays to an individual that is attributable to employer contributions." MORE >>

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