Flexible Family Leave Tax Credit Act of 1993

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Jan 21, 1993

Flexible Family Leave Tax Credit Act of 1993 - Title I: Family Leave Credit - Amends the Internal Revenue Code to allow an employer an income tax credit for 20 percent of qualified employee compensation with respect to an employee who is on family leave. Limits such credit to employers with 500 or fewer employees, the amount of qualified compensation, and the maximum period for the use of such leave. Provides that employees qualify for such program if they have no unused sick, disability, or similar leave. Title II: Deficit Neutral Revenue Offset - Increases corporate estimated tax payments for corporations that do not use the previous year's liability safe harbor. Modifies the rules for income annualization for such tax payments.

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People & committees

Who introduced it

Sen. Craig, Larry E. [R-ID] · R–ID

Committees

Finance Committee

15 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Jan 21, 1993
Read twice and referred to the Committee on Finance.
Jan 21, 1993
Sponsor introductory remarks on measure. (CR S340-341)
Jan 21, 1993
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Jan 21, 1993 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 26, 2025. Consult Congress.gov for the current record.

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Discuss S.10, 103rd Congress: Flexible Family Leave Tax Credit Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/senate-bill/10

Text version to examine: Introduced in Senate · 1993-01-21.

Official full text: https://www.congress.gov/103/bills/s10/BILLS-103s10is.htm

Imported record last updated by the source: 2025-08-26T13:49:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.10 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Examine S.10 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss S.10, 103rd Congress: Flexible Family Leave Tax Credit Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/senate-bill/10

Text version to examine: Introduced in Senate · 1993-01-21.

Official full text: https://www.congress.gov/103/bills/s10/BILLS-103s10is.htm

Imported record last updated by the source: 2025-08-26T13:49:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.10 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Examine S.10 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss S.10, 103rd Congress: Flexible Family Leave Tax Credit Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/senate-bill/10

Text version to examine: Introduced in Senate · 1993-01-21.

Official full text: https://www.congress.gov/103/bills/s10/BILLS-103s10is.htm

Imported record last updated by the source: 2025-08-26T13:49:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.10 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss S.10, 103rd Congress: Flexible Family Leave Tax Credit Act of 1993

Official record: https://www.congress.gov/bill/103rd-congress/senate-bill/10

Text version to examine: Introduced in Senate · 1993-01-21.

Official full text: https://www.congress.gov/103/bills/s10/BILLS-103s10is.htm

Imported record last updated by the source: 2025-08-26T13:49:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.10 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.