; (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