A Practice Note addressing the employer credit for paid family and medical leave added under the Tax Cuts and Jobs Act (TCJA), which was enacted in December 2017 (Section 45S of the Internal Revenue Code (Code)). The Code Section 45S credit was the topic of implementing FAQ guidance (April 2018 and December 2018) and Q&A guidance (Notice 2018-71 (Sept. 24, 2018)), issued by the Internal Revenue Service (IRS). As extended under federal spending legislation enacted in December 2020—the Consolidated Appropriations Act, 2021 (CAA-21)—the Section 45S is available for wages paid in tax years beginning before January 1, 2026.