; or (ii) an individual who legally adopts a child, who is the legal guardian of the child and who has the same principal place of abode as the child for more than ½ of the taxable year. (e) Relationship with state law; employer benefits (1) In general This section does not preempt or supercede any provision of State or local law that authorizes a State or political subdivision to provide paid parental or medical leave benefits similar to the benefits provided under this section. (2) Greater benefits allowed Nothing in this Act shall be construed to diminish the obligation of an employer to comply with any contract, collective bargaining agreement, or employment benefit program or plan that provides greater benefits for leave or other leave rights to individuals than the benefits for leave or leave rights established under this Act. (f) Sunset No benefits shall be paid under this section after December 31, 2023. . (b) Delayed eligibility for old-Age insurance benefits (1) Retirement age; early retirement age Section 216(l) of the Social Security Act ( 42 U.S.C. 416(l) ) is amended by adding at the end the following: (4) (A) Notwithstanding the preceding paragraphs of this subsection, in the case of an individual who received a parental leave benefit under section 235— (i) the retirement age with respect to such individual shall be deemed to be— (I) the retirement age determined with respect to such individual under paragraph (1); plus (II) the parental leave benefit adjustment with respect to such individual, as determined under subparagraph (B); and (ii) the early retirement age with respect to such individual shall be deemed to be— (I) the early retirement age determined with respect to such individual under paragraph (2)