Resource Policy Policy Analysis

Paid Family and Medical Leave, Means Tested Benefits, and Taxes

This brief examines the treatment of PFML for purposes of state and federal taxation, as well as determining income and eligibility in five means-tested programs.

Organization: Urban Institute

Authors: Chantel Boyens, Karen E. Smith, Katherine Hueston, Lauren Simpson

Published Year: 2024

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It focuses on : Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF), Child Care and Development Fund (CCDF), Low-Income Home Energy Assistance Program (LIHEAP), and Supplemental Security Income (SSI).
The purpose of this landscape analysis is to assess how PFML benefits affect taxes and means-tested programs serving workers and families with medical and caregiving needs. It also documents assumptions used in microsimulation modeling of PFML benefits using the Urban Institute’s Analysis of Transfers, Taxes and income Security (ATTIS) model in an accompanying report, Understanding Equity in Paid Leave through Microsimulation: National Report (Boyens et al. 2024).