Notice 2026-28: Guidance on the employer credit for paid family and medical leave under section 45S

IRS GuideWire

August 5, 2026

Issue Number: Notice 2026-28

Inside This Issue

Notice 2026-28 provides guidance on new requirements for the employer credit for paid family and medical leave under section 45S of the Internal Revenue Code following amendments made by Pub. L. 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act. The credit may be claimed by eligible employers and is equal to a percentage of wages paid or premiums paid or incurred with respect to qualifying employees for paid family and medical leave.

Notice 2026-28 will be in IRB: 2026-34, Dated: 08/17/2026.

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