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IRS Extends Transition Relief for State Paid Family and Medical Leave Programs Through 2026
Littler 
[Guidance Overview] Dec. 24, 2025 "The IRS explained that the extension is in response to requests from states administering PFML programs that need additional time to update systems, budgets, and reporting processes to align with the federal tax treatment clarified in Revenue Ruling 2025-4. Importantly, [Notice 2026-6] does not extend transition relief related to voluntary employer 'pick-up' contributions, which remain subject to federal employment tax and reporting requirements." MORE >> |
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