RR-2025-04: Deduction for Taxes

Revenue Ruling 2025-04 provides guidance regarding the income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program, as well as the related reporting requirements. Rev. Rul. 2025-4 provides guidance to the District of Columbia and states that have mandatory paid family and medical leave programs and for employees working in and employers operating in those states. This guidance responds to requests to clarify the federal tax treatment of state paid leave programs.

Revenue Ruling 2025-04 will be in IRB: 2025-6, dated 02/03/2025.

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