Daily Document Update: HR Compliance Library, ¶35,410, IRS FAQs address new employer credit for paid family and medical leave - AGENCY GUIDANCE, (Apr. 11, 2018)

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Daily Document Update: HR Compliance Library, ¶35,410, IRS FAQs address new employer credit for paid family and medical leave - AGENCY GUIDANCE, (Apr. 11, 2018)

机译：每日文件更新：HR合规性库，¶35,410，IRS常见问题解答针对带薪家庭假和病假的新雇主信贷-机构指导，（2018年4月11日）

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The IRS has issued a set of frequently asked questions (FAQs) that address the new employer credit underrnCode Sec. 45S for paid family and medical leave. The Tax Cuts and Jobs Act (P.L. 115-97) created the credit,rnwhich is generally effective for wages paid in taxable years of the employer beginning after December 31, 2017.rnIt is not available for wages paid in taxable years beginning after December 31, 2019.

机译：美国国税局（IRS）发布了一系列常见问题（FAQ），以解决新雇主信用法（Code Sec）下的问题。带薪家庭和病假的45S。税收削减和就业法案（PL 115-97）创建了抵免额，rn通常对从2017年12月31日开始的雇主在纳税年度中支付的工资有效.rn不适用于在12月31日之后的纳税年度中支付的工资。，2019。

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《Human resources management》 |2018年第4期|1-2|共2页
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Daily Document Update: HR Compliance Library, ¶35,410, IRS FAQs address new employer credit for paid family and medical leave - AGENCY GUIDANCE, (Apr. 11, 2018)

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