Under the Tax Cuts and Jobs Act a new business tax credit was created for qualifying employers who provide paid family and medical leave to employees in 2018 and 2019. See our previous blog post for more information. Employers have until December 31, 2018 to establish a new plan or modify an existing plan to meet the qualifications to claim a 2018 credit. The IRS recently issued Notice 2018-71 with additional guidance and FAQ’s. Please see links below for additional details.