18 December 2025

Wednesday, January 28 | Employer-paid leave and childcare tax credits update under OBBBA - What companies need to do now (1 pm ET)

Insights from the EY Center for Tax Policy

The "One Big Beautiful Bill Act" (OBBBA), enacted on July 4, 2025, made the employer credit for paid family and medical leave under IRC Section 45S and the employer-provided childcare tax credit under IRC Section 45F permanent and enhanced the credits in tax years starting after December 31, 2025. These enhancements will expand eligibility and allow more employers to access potentially significant funds under the credits.

Join Ernst & Young LLP tax and credits and incentives professionals for a webcast covering the following topics:

  • Specific enhancements made to each of the credits
  • A review of complimentary state tax credits for childcare and paid leave
  • Anticipated positive impacts for employers
  • Actions employers can take to prepare for participation in these credits

Date: Wednesday, January 28, 2026

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

Gopika Parikh, Executive Director, Indirect Tax, Ernst & Young LLP

Matt Kelley, Executive Director, Indirect Tax, Ernst & Young LLP

Beth Cobb, Senior Manager, Indirect Tax, Ernst & Young LLP

Moderator

Ali Master, Partner, Indirect Tax, Ernst & Young LLP

CPE credit offered: up to 1.2 depending on duration. Recommended field of study: Taxes. Learning objective: Identify enhancements to the employer credit for paid leave and employer-provided childcare credit, recognize requirements for participation in the employer-paid family and medical leave credit and recognize requirements for participating in the childcare tax credit. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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Document ID: 2025-2552