1. Short title This Act may be cited as the Strong Families Act . 2. Employer credit for paid family and medical leave (a) In general (1) Allowance of credit Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45S. Employer credit for paid family and medical leave (a) In general For purposes of section 38, in the case of an eligible employer, the paid family and medical leave credit is an amount equal to 25 percent of the amount of wages paid to qualifying employees during any period in which such employees are on family and medical leave. (b) Limitations (1) In general The credit allowed under subsection (a) with respect to any employee for any taxable year shall not exceed the lesser of— (A) $3,000, or (B) the product of the wages normally paid to such employee for each hour (or fraction thereof) of services performed for the employer and the number of hours (or fraction thereof) for which family and medical leave is taken. For purposes of subparagraph (B), in the case of any employee who is not paid on an hourly basis, the wages of such employee shall be prorated to an hourly basis under regulations established by the Secretary, in consultation with the Secretary of Labor. (2) Maximum amount of leave subject to credit The amount of family and medical leave that may be taken into account with respect to any employee under subsection (a) for any taxable year shall not exceed 12 weeks. (c) Eligible employer For purposes of this section— (1) In general The term eligible employer means any employer who has in place a policy that meets the following requirements: (A) The policy provides— (i) all qualifying full-time employees with not less than 2 weeks of annual paid family and medical leave, and (ii) all qualifying employees who are not full-time employees with an amount of annual paid family and medical leave that bears the same ratio to 2 weeks as— (I) the number of hours the employee is expected to work during any