1. Short title This Act may be cited as the Paid Family Leave Pilot Extension Act of 2018 . 2. Employer credit for paid family and medical leave (a) Program extension Section 45S(i) of the Internal Revenue Code of 1986 is amended by striking December 31, 2019 and inserting December 31, 2022 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 3. GAO study of impact of tax credit to promote access to paid family and medical leave (a) Study Not later than June 30, 2022, 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 in terms of— (i) increasing access to paid family and medical leave among qualifying employees; (ii) promoting the creation of new paid family and medical leave policies among eligible employers; (iii) increasing the generosity of existing paid family and medical leave policies among eligible employers; and (iv) incenting employee or employer behavior that might not otherwise have occurred in the absence of the credit; (B) provides recommendations for ways to modify or enhance the tax credit to further promote access to paid family and medical leave for qualifying employees; and (C) provides suggestions of alternative policies that Federal and State governments could implement to increase access to paid family and medical leave, particularly among qualifying employees