new paragraph: (37) in the case of an eligible employer (as defined in section 45S(c)), the paid family and medical leave credit determined under section 45S(a). . (c) Credit allowed against AMT Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (vii) through (x), respectively, and by inserting after clause (vi) the following new clause: (vii) the credit determined under section 45S, . (d) Conforming amendments (1) Denial of double benefit Section 280C(a) of the Internal Revenue Code of 1986 is amended by inserting 45S(a), after 45P(a), . (2) Election to have credit not apply Section 6501(m) of such Code is amended by inserting 45S(g), after 45H(g), . (3) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45S. Employer credit for paid family and medical leave. . (e) Effective date The amendments made by this section shall apply to wages paid in taxable years beginning after the date of the enactment of this Act. 3. GAO study of impact of tax credit to promote access to paid family and medical leave (a) Study Not later than 4 years after the date of enactment of this Act, the Comptroller General of the United States, in consultation with the Secretary of the Treasury and the Secretary of Labor, shall— (1) complete a study that— (A) examines the effectiveness of the tax credit for paid family and medical leave authorized under section 45S of the Internal Revenue Code of 1986 (as added by this Act) in terms of— (i) increasing access to paid family and medical leave among qualifying employees