The comprehensive tax reform bill signed by President Trump last December includes a little-noticed provision that allows employers to take a tax credit if they provide employees with at least two weeks of qualifying paid family and medical leave.

The Internal Revenue Service (IRS), which administers and enforces the federal tax code, recently issued a series of Frequently Asked Questions (FAQs) regarding the provision.

While the FAQs address some issues raised by the provision that employers need to know in order to determine whether their programs are eligible, there are other important questions that remain unanswered. Although the IRS has indicated that it plans on issuing additional guidance at an unspecified time in the future, employers interested in taking advantage of this credit are well-advised to seek expert advice before proceeding.

The IRS FAQs are available on the agency’s website.

Members of the Center for Workplace Compliance (CWC) can read more here.