1. Short title This Act may be cited as the Paid Family Leave Pilot Extension Act . 2. Extension of 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. Employer requirements for rate of payment (a) In general Subsection (c) of section 45S of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1)(B), by inserting after the first sentence the following: For purposes of determining the rate of payment under the program, any family and medical leave which is paid by a State or local government or required by State or local law, determined as a percentage of the wages normally paid to such employee for services performed for the employer, shall be taken into account. , and (2) in paragraph (4)— (A) by striking For purposes of this section, any and inserting Any , and (B) by striking amount of paid family and medical leave provided by the employer and inserting wages taken into account under subsection (a) . (b) Effective date The amendments made by this section shall take effect as if included in section 13403 of Public Law 115–97 . 4. Technical corrections (a) In general Section 45S of the Internal Revenue Code of 1986 is amended— (1) in subsection (b)(1), by striking credit allowed and inserting wages taken into account , (2) in subsection (c), by striking paragraph (3) and inserting the following: (3) Aggregation rule (A) In general Except as provided in subparagraph (B), all persons which are treated as a single employer under subsections (b) and (c) of section 414 shall be treated as a single employer. (B) Exception (i) In general Subparagraph (A) shall not apply to any person who establishes to the satisfaction of the Secretary that such person has a substantial and legitimate business reason for failing to provide a written policy