Internal Revenue Manual
IRM 6.800.4 — Lactation Program
Part 6. Human Resources Management
Chapter 800. Employee Benefits Section 4. Lactation Program 6.800.4 Lactation Program Manual Transmittal August 22, 2025 Purpose (1) This transmits revised IRM 6.800.4, Employee Benefits, Lactation Program. Material Changes (1) IRM 6.800.4.1.2 (1)(c): Added the authority for the Pump Act at 29 USC 218d and deleted 29 USC 207(r) that was repealed by Public Law 117-328. (2) IRM 6.800.4.1.6 (4): Added "placement (for adoption or foster care) event" under parental leave definition. (3) IRM 6.800.4.3.1 (7): Added lactating employees are considered employees with special needs for the purposes of official travel and can claim travel expenses related to lactation if deemed necessary by the approving official. (4) IRM 6.800.4.7 (1): Added employees who require a designated lactation room in an IRS office other than their official duty station (ODS) (e.g., official travel) should submit, as soon as practical, an IRS Service Central (IRWorks) ticket or call the Employee Resource Center (ERC). (5) IRM 6.800.4.1.3 (6): Added Chief Financial Officer (CFO), Financial Management, Travel Management responsibility for city-to-city travel of employees with special needs (lactating employees) and travel expenses associated with lactation. (6) IRM 6.800.4.1.5 (3) (d): Removed financial reporting statement. (7) IRM 6.800.4.7 (6): Clarified the program office contacts the Facilities Management and Security Services (FMSS) Division to designate an alternative location for lactation participants to use. (8) Changed instances of OS GetServices to IRS Service Central (IRWorks) throughout. (9) Editorial changes made throughout to update division and branch names, references, hyperlinks and terminology. Effect on Other Documents This IRM supersedes IRM 6.800.4, IRS Lactation Program dated January 11, 2023. Audience All business units Effective Date (08-22-2025) Max R. Wyche Acting IRS Human Capital Officer
Program Scope and Objectives
6.800.4.1 (08-22-2025) Program Scope and Objectives Purpose: This IRM provides policy and guidance for the Lactation Program. This policy was developed in accordance with applicable federal laws, governmentwide regulations, Treasury Human Capital Issuance System Directives and other sources, as appropriate. Audience: Unless otherwise indicated, the policies, authorities and instructions in this IRM apply to all business units. Bargaining unit (BU) employees should review the negotiated memorandum of understanding (MOU) and agreement provisions relating to subjects in this IRM. Should any of these instructions conflict with a provision in the MOU or negotiated agreement, the MOU or agreement prevails. Policy Owner: The IRS Human Capital Officer. Program Owner: The Human Capital Office (HCO), Office of Human Resources Operations (OHRO), Human Resources Shared Services (HRSS). Primary Stakeholders: HCO, Office of Human Resources Strategy and Transformation (OHRST), Transformation, Policy and Engagement (TPE), Policy Office (PO) Facilities Management and Security Services (FMSS) Division Program Goals: This IRM provides Servicewide policy and guidance to all business units to achieve a supportive environment to enable employees to express milk during working hours.
Background
6.800.4.1.1 (08-22-2025) Background On December 20, 2010, the President delegated the authority to prescribe regulations for employees in the Executive Branch, to the U.S. Office of Personnel Management (OPM) to provide appropriate workplace accommodations for Executive Branch civilian employees who need to express milk during working hours. This delegation was in support of section 4207 of the Patient Protection and Affordable Care Act, which added a new subsection (r) to section 7 of the Fair Labor Standards Act of 1938 (FLSA) (29 USC 207(r)). On December 29, 2022, the PUMP Act's breastfeeding accommodation became law under 29 USC 218d, entitled "Breastfeeding Accommodations in the Workplace," creating protections for both FLSA exempt and non-exempt employees. This IRM provides policy and guidance on Lactation Program participation, lactation breaks, additional work schedule flexibilities, and the designated lactation room and scheduling.
Authority
6.800.4.1.2 (08-22-2025) Authority Laws: United States Code (USC) 5 USC 7301, Presidential regulations 29 USC 207(r), Reasonable break time for nursing mothers 29 USC 218d, Breastfeeding accommodations in the workplace Presidential Delegation of Authority: On December 20, 2010, President Obama delegated his authority to prescribe regulations for employees in the Executive Branch, to the U.S. Office of Personnel Management (OPM) to provide appropriate workplace accommodations for Executive Branch civilian employees who need to express milk during working hours. The Office of Personnel Management (OPM) Memorandum: CPM 2010-19, Nursing Mothers in Federal Employment, dated December 22, 2010 Treasury Human Capital Issuance System (HCIS): TN-18-003, Enhancing Workplace Flexibilities and Work-Life Programs, dated April 6, 2018, and revalidated on June 7, 2023
Roles and Responsibilities
6.800.4.1.3 (08-22-2025) Roles and Responsibilities The IRS Human Capital Officer is the executive responsible for this IRM and overall Servicewide policy for work-life and wellness programs. The HCO, OHRST, TPE, PO (policy office) is responsible for updating, maintaining and publishing content for this IRM. The HCO, OHRO, HRSS, Benefits Services Division, Benefits and Health Services Center (program office) is responsible for the operation and administration of Servicewide work-life and wellness programs, including the Lactation Program. The HCO, OHRO, Labor/Employee Relations and Negotiations (LERN) provides guidance and representation to managers in areas such as grievances, discipline, adverse and performance cases, and contractual obligations with the National Treasury Employees Union (NTEU). They assist managers with the complex challenges of balancing employees' needs for flexibility in their work lives with the IRS's need to accomplish its mission. The FMSS Division shall designate a room at locations where there is not a health clinic to be used as a lactation room, when requested. The CFO, Financial Management, Travel Management is responsible for ensuring IRS employees comply with IRS policy for city-to-city travel of employees with special needs (lactating employees) and travel expenses associated with lactation.
Program Management and Review
6.800.4.1.4 (08-22-2025) Program Management and Review The program office gauges the effectiveness of this program based on feedback from customers and stakeholders and considers any statutory or regulatory changes. During review and publishing, in partnership with HCO, OHRST, TPE, PO, IRM sections are revised, added or deleted based in part on this process. Program Reports: The participant spreadsheet is located on the program office SharePoint site. The purpose of the spreadsheet is for program manager(s) to document employee participants, enrollment dates and withdrawal dates. Program Effectiveness: Program goals are measured through an optional exit questionnaire that is sent once a participant withdraws from the Lactation Program. Annual Review: An annual review is conducted to determine program effectiveness and feasibility. The review requirements are subject to revision as the Lactation Program parameters are amended periodically and as the IRS procedures are changed. Refer to IRM 6.800.4.1.5, Program Controls below for more information.
Program Controls
6.800.4.1.5 (08-22-2025) Program Controls It is important to continuously assess and evaluate all work-life programs to ensure IRS programs deliver the desired effects and outcomes. Assessments of these programs help leadership: Understand how often programs are used, Track satisfaction rates and Make improvements where applicable. The policy office is responsible for reviewing policies to ensure conformance with applicable laws and regulations. The program office is responsible for implementing, monitoring and improving internal controls which are programs and procedures that ensure: Program goals are established, and performance is measured to assess efficient and effective objective accomplishment. Programs and resources are protected against waste, fraud, abuse, mismanagement and misappropriation. Program operations are reviewed in conformance with applicable laws and regulations. Reliable information is obtained and used in decision making and quality assurance. Annual program review requirements include the program office: Ensuring the internal controls are complete, accurate and reviewed at least annually to promote consistent program administration and Reviewing the usage of work-life programs to determine which programs are most widely used or least used to adjust program administration accordingly. The following activities ensure program success: Conducting annual policy reviews, and Publishing educational articles and other materials.
Terms
6.800.4.1.6 (08-22-2025) Terms Alternative lactation room – A temporary lactation room, which at a minimum, is a private room shielded from view and free from intrusion from coworkers and the public, is able to lock from the inside and is not a bathroom. It is not required to have a refrigerator. Lactation Program participant – An employee expressing breast milk and participating in the Lactation Program. Lactation room – A private room that is shielded from view and free from intrusion from coworkers and the public for an employee to express their breast milk. Refer to IRM 6.800.4.7, Designated Lactation Room for more information. Parental leave – A period of absence from work, granted to an employee before and after the birth of their child or placement (for adoption or foster care) event.
Acronyms
6.800.4.1.7 (08-22-2025) Acronyms The table lists commonly used acronyms and their definitions: Acronym Definition AWS Alternative Work Schedules BU Bargaining Unit CWS Compressed Work Schedules EAP Employee Assistance Program ERC Employee Resource Center FMLA Family and Medical Leave Act FMSS Facilities Management and Security Services Division FWS Flexible Work Schedules HCO Human Capital Office HRSS Human Resources Shared Services IRM Internal Revenue Manual LERN Labor/Employee Relations and Negotiations LWOP Leave Without Pay MOU Memorandum of Understanding NTEU National Treasury Employees Union NBU Non-bargaining Unit OHRO Office of Human Resources Operations OHRST Office of Human Resources Strategy and Transformation OPM Office of Personnel Management ODS Official Duty Station PO Policy Office POD Post of Duty PPL Paid Parental Leave TOD Tour of Duty TPE Transformation, Policy and Engagement
Related Resources
6.800.4.1.8 (08-22-2025) Related Resources The IRS Source, Health Services - Lactation Program webpage Memorandum of Understanding (MOU) between the National Treasury Employees Union and IRS OPM Memorandum CPM 2014-11, Enhancing Workplace Flexibilities and Work-Life Programs The Employee Assistance Program (EAP) is available to assist employees with pregnancy and diet, coping with postpartum depression, returning to work, and adjusting to parenthood. Refer to IRM 6.800.3, IRS Employee Assistance Program and Work-Life Referral Services and the IRS Source for more information on the EAP.
Lactation Program Eligibility
6.800.4.2 (01-11-2023) Lactation Program Eligibility All employees who identify themselves as having a need to express milk are eligible for the Lactation Program, regardless of tenure or part-time, seasonal, or full-time work status. Employees have the right to participate in the Lactation Program without fear of retaliation or adverse action. An employee is eligible to participate in the Lactation Program for 18 months following the birth of their child. However, an employee's request to continue in the Lactation Program longer than 18 months after the birth of their child should not be unreasonably denied.
Enrolling and Participating in the Lactation Program
6.800.4.3 (08-22-2025) Enrolling and Participating in the Lactation Program Employees should enroll in the Lactation Program as soon as practical or prior to going on parental leave. The earlier the employee self-identifies, the sooner the lactation room identification and negotiations may begin, if applicable. Refer to the related negotiated MOU. To participate, employees must: Submit an IRS Service Central (IRWorks) ticket or call the Employee Resource Center (ERC) by following the instructions located on the IRS Source - Lactation Program webpage, or Request a designee or their manager to submit an IRS Service Central (IRWorks) ticket on their behalf. Participants will receive an email upon enrollment (within three workdays) including: A link to an electronically recorded information session, The MOU, This IRM, Guidance on how to request hand sanitizer and disinfecting wipes, and Hyperlinks to other resources.
Employee/Participant Responsibilities
6.800.4.3.1 (08-22-2025) Employee/Participant Responsibilities Employees have the responsibility to make requests for Lactation Program information, time to review materials, computer access, etc., to their manager. Employees should raise questions or concerns requiring immediate attention to their manager for resolution. The manager will make reasonable efforts to address the issues within one workday of notification. In the event that a concern is not resolved within one workday, or for other concerns, participants should contact the program office by submitting an IRS Service Central (IRWorks) ticket. Refer to IRM 6.800.4.3.2 (2), for more information. To schedule a lactation/conference room(s) for lactation breaks participants can submit an IRS Service Central (IRWorks) ticket or call the Employee Resource Center (ERC) by following the instructions located on the IRS Source - Lactation Program webpage. Cleanliness must be maintained in the lactation/conference room(s). To request hand sanitizer and disinfecting wipes employees should use their current supply request process. All expressed milk must be stored in closed (and preferably labeled) containers, which must be taken home daily. Participants are responsible for locking the door of the lactation/conference room while expressing milk. Refer to IRM 6.800.4.7, Designated Lactation Room, and IRM 6.800.4.8, Scheduling of the Lactation/Conference Room(s), for more information regarding the lactation/conference room(s). Lactating employees are considered employees with special needs for the purposes of official travel and can claim travel expenses related to lactation if deemed necessary by the approving official. Employees should refer to IRM 1.32.11, Servicewide Travel Policies and Procedures and the Travel Times - August 2024.
Manager Responsibilities
6.800.4.3.2 (08-22-2025) Manager Responsibilities Managers' responsibilities include: Providing employees resources about the Lactation Program, if necessary. Providing employees a reasonable amount of time to view all materials provided, consistent with workload and staffing needs. Providing employees who do not have access to a computer as part of their job duties access to a computer, if needed. Submitting an IRS Service Central (IRWorks) ticket on the employee's behalf to help them enroll into the program, if necessary. Following appropriate guidelines for obtaining supplies (hand sanitizer and disinfecting wipes). Refer to IRM 6.800.4.3.1 (4). Following appropriate guidelines for lactation breaks. Refer to IRM 6.800.4.5, Lactation Breaks, and IRM 6.800.4.6, Additional Work Schedule Flexibilities for Lactation Breaks. Sending questions by submitting an IRS Service Central (IRWorks) ticket or calling the Employee Resource Center (ERC) by following the instructions located on the IRS Source - Lactation Program webpage. Participants should raise questions or concerns requiring immediate attention to their manager for resolution. The manager will make reasonable efforts to address the issues within one workday of notification. In the event that a concern is not resolved within one workday or for other concerns, participants should contact the program office by submitting an IRS Service Central (IRWorks) ticket. Refer to IRM 6.800.4.3.1 (2) for more information.
Withdrawing from the Lactation Program
6.800.4.4 (08-22-2025) Withdrawing from the Lactation Program To withdraw from the Lactation Program, notify the program office by: Submitting an IRS Service Central (IRWorks) ticket or calling the Employee Resource Center (ERC) by following the instructions located on the IRS Source - Lactation Program webpage. Participants may complete an optional exit questionnaire upon withdrawal from the Lactation Program. The questionnaire gives participants the opportunity to provide feedback, suggestions for improvement and any problems or challenges experienced while participating. Participants who do not have access to a computer as part of their job duties will be given access to a computer to complete the online optional exit questionnaire. Participants will be given the opportunity to indicate if they would like NTEU to receive a copy of their optional exit questionnaire. If so, there is a place for the participant to indicate their applicable chapter number, business unit, city/state and post of duty (POD). Upon request, the program office will provide a copy of the completed optional exit questionnaires for program participants to the applicable local NTEU chapter.
Lactation Breaks
6.800.4.5 (08-22-2025) Lactation Breaks Participants are provided a reasonable amount of break time to express milk as frequently as needed. The frequency and duration of breaks may vary among participants. The IRS has determined that a Lactation Program participant's request for a reasonable amount of break time cannot be denied. Normally, a participant will be released at the time they request a break. If staffing and workload requirements prevent management from releasing the participant at the requested time, then management must release the participant at the earliest opportunity after the request is made, normally within one hour of the requested time. If management determines that the request cannot be granted within one hour, management must provide the participant the reason(s) for the denial in writing. For BU employees, denials of a requested lactation break are subject to the provisions in the negotiated MOU. Non-bargaining unit (NBU) employees, please refer to IRM 6.771.1, Agency Grievance System - Agency Grievance. Management must make reasonable efforts to grant requests from participants (including those who telework), to use annual leave, leave without pay (LWOP), previously earned compensatory time off, previously earned credit hours or to extend a tour of duty (TOD), in accordance with IRM 6.800.4.6, Additional Work Schedule Flexibilities for Lactation Breaks, to account for lactation breaks taken by participants to express milk. Lactation breaks are not compensated unless the participant is entitled to a compensated break, in which case the participant can use any compensated break to express milk in the designated location. Refer to IRM 6.610.1, IRS Hours of Duty for more information. For BU employees, breaks are subject to Article 28 of the National Agreement. Within 12 months of the birth of the child, an employee may request to use LWOP, annual leave or if eligible, paid parental leave (PPL) under the Family and Medical Leave Act (FMLA) to express milk. For information on annual leave, LWOP, FMLA or PPL, refer to IRM 6.630.5, Leave and Flexibilities for Birth, Adoption, Foster Care, or Child Bereavement. While Lactation Program participants may not use sick leave for lactation breaks, information on sick leave for the birth and care of a child may also be found in IRM 6.630.5, Leave and Flexibilities for Birth, Adoption, Foster Care, or Child Bereavement. BU employees should refer to Articles 23, 24, 28 and 32-34 of the National Agreement, and corresponding exhibits.
Additional Work Schedule Flexibilities for Lactation Breaks
6.800.4.6 (08-22-2025) Additional Work Schedule Flexibilities for Lactation Breaks Management may approve requests for changes to Alternative Work Schedules (AWS) for participants who need time off to express milk during normal working hours. Participation in the Lactation Program should not affect a participant's eligibility to remain on their current AWS, whether it is a Flexible Work Schedule (FWS) or a Compressed Work Schedule (CWS) and/or their ability to earn or use credit hours or compensatory time off. Participants on an FWS (Flexitour with Credit Hours, Maxiflex or Gliding) can accommodate lactation breaks by requesting to: Use previously earned credit hours, Use previously earned compensatory time off (earned in accordance with applicable premium pay law, regulation and policy) or Earn credit hours before or after their TOD for lactation breaks taken on a later workday. Note: Participants must first earn credit hours before they can use them. Therefore, a participant can only use previously earned credit hours for their breaks taken on a later workday. For example, a participant on an FWS (with a one-hour accumulated credit hour balance) who works a TOD of 8 a.m. to 5 p.m., with a one-hour unpaid lunch or meal period, can request two 30-minute credit hour periods during the day to express milk. At the end of their TOD, the participant could, with prior managerial approval, earn one credit hour from 5 p.m. to 6 p.m. This would give the participant a one-hour accumulated credit hour balance when they begin their next workday. Lactation Program participants on a CWS (5/4-9 or 4/10) are not eligible to earn or use credit hours. However, participants on a CWS may use previously earned compensatory time off (earned in accordance with applicable premium pay law, regulation and policy) for lactation breaks. With prior managerial approval, a participant may request a one-hour unpaid lunch or meal period. The one-hour unpaid lunch or meal period may be used for the participant's lunch or meal period and/or unpaid lactation breaks. The unpaid lactation breaks do not have to be taken at a specific time during the TOD, even though they are considered part of the participant's daily lunch or meal period. The time frame may be split up into one 30-minute unpaid lunch or meal period and one 30-minute lactation break or one 30-minute unpaid lunch or meal period and two 15-minute unpaid lactation breaks to accommodate for the lactation time taken throughout the employee's TOD. An unpaid lunch or meal period or the additional unpaid breaks comprised of the lunch or meal period may not be combined with a paid break. For BU employees, denials of a requested lactation break are subject to the provisions in the negotiated MOU. NBU employees should refer to IRM 6.771.1, Agency Grievance System - Agency Grievance. Note: In no case will an extension for this purpose result in increased costs to the IRS (for example, premium pay or additional night pay differential). For more information on breaks, AWS or credit hours, refer to IRM 6.610.1, IRS Hours of Duty. For information on premium pay and compensatory time off refer to IRM 6.550.2, Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel. BU employees should refer to Articles 23, 24 and 28 of the National Agreement.
Designated Lactation Room
6.800.4.7 (08-22-2025) Designated Lactation Room The program office will contact the FMSS Division to designate a lactation room in an existing IRS-controlled space as needed in each POD when the first employee in that POD identifies themselves and becomes a participant in the Lactation Program. Employees who require a designated lactation room in an IRS office other than their official duty station (ODS) (e.g., official travel) should submit, as soon as practical, an IRS Service Central (IRWorks) ticket or call the Employee Resource Center (ERC) by following the instructions located on the IRS Source - Lactation Program webpage. Note: New or newly remodeled IRS PODs may contain a room permanently designated as a lactation room within their floor plan. The designated lactation room will be a private space shielded from view and free from intrusion from employees and the public. The lactation room will be: A designated room within the POD or Within the POD's health clinic. The designated lactation room will be cleaned regularly with the same level of service as other office rooms receive and be equipped with at least the following IRS-provided equipment: A table, A comfortable chair, One small refrigerator, One trash can and An electrical outlet. Note: For any equipment concerns, submit an IRS Service Central (IRWorks) ticket or call the Employee Resource Center (ERC) by following the instructions located on the IRS Source - Lactation Program webpage. The designated lactation room will not be a bathroom. The designated lactation room will be able to lock from the inside. In each POD with a health clinic, the designated lactation room will be located inside the health clinic. In the event that a participant or NTEU raises a concern that the health clinic room does not contain the required equipment, is inconsistent with this IRM or is otherwise inappropriate for use by Lactation Program participants, the participant or NTEU should submit an IRS Service Central (IRWorks) ticket indicating the issue as a health and safety concern. While the program office investigates the concern, it will contact the FMSS Division to designate an alternative location for Lactation Program participants to use. The lactation room may be used as a conference room when not being used by a participant. Should the number of Lactation Program participants in a POD rise to a level at which another room is needed to accommodate multiple Lactation Program participants, the program office will contact the FMSS Division to designate an additional lactation room, which complies with this policy and the negotiated MOU, for the time necessary. In the event there are no Lactation Program participants identified at a POD, the room will return to its original use. As soon as a new participant in that POD has identified themselves, the room will be designated as a lactation room again.
Scheduling of the Lactation/Conference Room(s)
6.800.4.8 (08-22-2025) Scheduling of the Lactation/Conference Room(s) Participants must follow the scheduling procedures for their POD or health clinic when possible. Lactation Program participants will be given priority to reserve the designated lactation room. This priority means the Lactation Program participants can and should schedule their breaks in advance so that another IRS employee, including another Lactation Program participant, cannot change, modify or cancel a participant's previously scheduled lactation room reservation. Priority does not mean that a Lactation Program participant can turn away another participant who properly scheduled time to use the lactation room. Note: In small PODs where there is one conference room that has been designated as the lactation room, there may be rare circumstances in which IRS employees may need the conference room for a meeting on short notice. In such situations, the program office will provide the participant an alternative lactation room. In the event no alternative lactation room is available, Lactation Program participants will be given priority to reserve the designated lactation room. A participant may request a change in their regularly scheduled breaks. If the designated conference/lactation room is unavailable, the program office will make reasonable efforts to find an alternative lactation room. If there are multiple Lactation Program participants in the same POD, they will be able to schedule use of the lactation room on a first come, first serve basis. In the event there is a concern with enforcement of priority or another issue regarding the scheduling and use of the lactation room, the participant should report the issue to their manager. If the concern is not addressed within one workday, the participant may contact the program office for resolution by submitting an IRS Service Central (IRWorks) ticket. Each Lactation Program participant will be given a welcome package, which provides participants with the basic rules to follow for using a designated lactation room, including the priority scheduling for Lactation Program participants. In addition, this information is posted on the IRS Source - Lactation Program webpage. When a designated lactation room uses a digital scheduling program, it will be used for scheduling. When the lactation room is within the health clinic, participants will schedule time in the lactation room with the health clinic nurse.
Source: official text