In its most basic definition, protected family and medical leave in the United States has encompassed three types of personal life changes: parental leave for new parents, caregiver leave for those caring for an ill family member, and medical leave for an individual’s serious health conditions. The federal Family and Medical Leave Act of 1993 (FMLA) offers job protection for eligible workers who take family and medical leave. However, this leave is unpaid. The 2017 tax reform legislation includes tax incentives to employers to voluntarily offer paid family and medical leave to employees. While many private employers do voluntarily offer some type of paid leave, federal proposals for various forms of mandated paid family leave protections have failed to pass in the U.S. Congress over the last few years, leaving the states to lead the way in passing and implementing required paid family leave laws to address this gap.
Premium Content For:
- Solo, Small Firm and General Practice Division