added employee

(2) Special rule for certain employers (A) In general An added employer shall not be treated as an eligible employer unless such employer provides paid family and medical leave in compliance with a written policy which ensures that the employer— (i) will not interfere with, restrain, or deny the exercise of or the attempt to exercise, any right provided under the policy, and (ii) will not discharge or in any other manner discriminate against any individual for opposing any practice prohibited by the policy. (B) Added employer; added employee For purposes of this paragraph— (i) Added employee The term “added employee” means a qualifying employee who is not covered by title I of the Family and Medical Leave Act of 1993, as amended. (ii) Added employer The term “added employer” means an eligible employer (determined without regard to this paragraph), whether or not covered by that title I, who offers paid family and medical leave to added employees.


26 USC § 45S(c)(2)

Scoping language

For purposes of this paragraph
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