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131 STAT. 2136 PUBLIC LAW 115–97—DEC. 22, 2017 paid family and medical leave that is provided to a qualifying employee described in clause (i) as— ‘‘(I) the number of hours the employee is expected to work during any week, bears to ‘‘(II) the number of hours an equivalent quali- fying employee described in clause (i) is expected to work during the week. ‘‘(B) The policy requires that the rate of payment under the program is not less than 50 percent of the wages normally paid to such employee for services performed for the employer. ‘‘(2) SPECIAL RULE FOR CERTAIN EMPLOYERS.— ‘‘(A) IN GENERAL.—An added employer shall not be treated as an eligible employer unless such employer pro- vides paid family and medical leave in compliance with a written policy which ensures that the employer— ‘‘(i) will not interfere with, restrain, or deny the exercise of or the attempt to exercise, any right pro- vided under the policy, and ‘‘(ii) will not discharge or in any other manner discriminate against any individual for opposing any practice prohibited by the policy. ‘‘(B) ADDED EMPLOYER; ADDED EMPLOYEE.—For pur- poses of this paragraph— ‘‘(i) ADDED EMPLOYEE.—The term ‘added employee’ means a qualifying employee who is not covered by title I of the Family and Medical Leave Act of 1993, as amended. ‘‘(ii) ADDED EMPLOYER.—The term ‘added employer’ means an eligible employer (determined without regard to this paragraph), whether or not covered by that title I, who offers paid family and medical leave to added employees. ‘‘(3) AGGREGATION RULE.—All persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single taxpayer. ‘‘(4) TREATMENT OF BENEFITS MANDATED OR PAID FOR BY STATE OR LOCAL GOVERNMENTS.—For purposes of this section, any leave which is paid by a State or local government or required by State or local law shall not be taken into account in determining the amount of paid family and medical leave provided by the employer. ‘‘(5) NO INFERENCE.—Nothing in this subsection shall be construed as subjecting an employer to any penalty, liability, or other consequence (other than ineligibility for the credit allowed by reason of subsection (a) or recapturing the benefit of such credit) for failure to comply with the requirements of this subsection. ‘‘(d) QUALIFYING EMPLOYEES.—For purposes of this section, the term ‘qualifying employee’ means any employee (as defined in sec- tion 3(e) of the Fair Labor Standards Act of 1938, as amended) who— ‘‘(1) has been employed by the employer for 1 year or more, and ‘‘(2) for the preceding year, had compensation not in excess of an amount equal to 60 percent of the amount applicable for such year under clause (i) of section 414(q)(1)(B). VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00084 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS