[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 804 Introduced in House (IH)]
<DOC>
117th CONGRESS
1st Session
H. R. 804
To provide paid family and medical leave benefits to certain
individuals, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 4, 2021
Ms. DeLauro (for herself, Ms. Adams, Mr. Aguilar, Mr. Allred, Mr.
Auchincloss, Mrs. Axne, Ms. Barragan, Mrs. Beatty, Mr. Bera, Mr. Beyer,
Mr. Bishop of Georgia, Mr. Blumenauer, Ms. Blunt Rochester, Ms.
Bonamici, Ms. Bourdeaux, Mr. Bowman, Mr. Brendan F. Boyle of
Pennsylvania, Mr. Brown, Ms. Brownley, Ms. Bush, Mrs. Bustos, Mr.
Butterfield, Mr. Carbajal, Mr. Cardenas, Mr. Carson, Mr. Cartwright,
Mr. Casten, Ms. Castor of Florida, Mr. Castro of Texas, Ms. Chu, Mr.
Cicilline, Ms. Clark of Massachusetts, Ms. Clarke of New York, Mr.
Cleaver, Mr. Cohen, Mr. Connolly, Mr. Cooper, Mr. Costa, Mr. Courtney,
Ms. Craig, Mr. Crist, Mr. Crow, Mr. Danny K. Davis of Illinois, Ms.
Dean, Mr. DeFazio, Ms. DeGette, Ms. DelBene, Mr. Delgado, Mrs. Demings,
Mr. DeSaulnier, Mr. Deutch, Mrs. Dingell, Mr. Doggett, Mr. Michael F.
Doyle of Pennsylvania, Ms. Escobar, Ms. Eshoo, Mr. Espaillat, Mr.
Evans, Mr. Foster, Ms. Lois Frankel of Florida, Mr. Gallego, Mr.
Garamendi, Ms. Garcia of Texas, Mr. Gomez, Mr. Vicente Gonzalez of
Texas, Mr. Green of Texas, Mr. Grijalva, Mr. Hastings, Mrs. Hayes, Mr.
Higgins of New York, Mr. Himes, Ms. Houlahan, Mr. Hoyer, Mr. Huffman,
Ms. Jacobs of California, Ms. Jayapal, Mr. Jeffries, Ms. Johnson of
Texas, Mr. Johnson of Georgia, Mr. Jones, Mr. Kahele, Ms. Kaptur, Mr.
Keating, Mr. Khanna, Mr. Kildee, Mr. Kilmer, Mr. Kim of New Jersey, Mr.
Kind, Mrs. Kirkpatrick, Mr. Krishnamoorthi, Ms. Kuster, Mr. Lamb, Mr.
Langevin, Mr. Larsen of Washington, Mr. Larson of Connecticut, Mrs.
Lawrence, Mr. Lawson of Florida, Ms. Lee of California, Ms. Leger
Fernandez, Mr. Levin of Michigan, Mr. Levin of California, Mr. Lieu,
Ms. Lofgren, Mr. Lowenthal, Mrs. Luria, Mr. Lynch, Mr. Malinowski, Mrs.
Carolyn B. Maloney of New York, Mr. Sean Patrick Maloney of New York,
Ms. Matsui, Mrs. McBath, Ms. McCollum, Mr. McEachin, Mr. McGovern, Mr.
McNerney, Mr. Meeks, Ms. Meng, Ms. Moore of Wisconsin, Mr. Morelle, Mr.
Moulton, Mr. Mrvan, Mr. Nadler, Mrs. Napolitano, Mr. Neguse, Ms.
Newman, Mr. Norcross, Ms. Norton, Ms. Ocasio-Cortez, Ms. Omar, Mr.
Pallone, Mr. Panetta, Mr. Pascrell, Mr. Payne, Mr. Perlmutter, Mr.
Peters, Ms. Pingree, Mr. Pocan, Ms. Pressley, Mr. Price of North
Carolina, Mr. Quigley, Mr. Raskin, Miss Rice of New York, Ms. Ross, Ms.
Roybal-Allard, Mr. Ruiz, Mr. Ruppersberger, Mr. Rush, Mr. Ryan, Mr.
Sablan, Ms. Sanchez, Mr. Sarbanes, Ms. Scanlon, Ms. Schakowsky, Mr.
Schiff, Mr. Schneider, Ms. Schrier, Mr. David Scott of Georgia, Mr.
Scott of Virginia, Ms. Sewell, Mr. Sherman, Ms. Sherrill, Mr. Sires,
Mr. Smith of Washington, Mr. Soto, Ms. Spanberger, Ms. Speier, Mr.
Stanton, Ms. Stevens, Ms. Strickland, Mr. Suozzi, Mr. Swalwell, Mr.
Takano, Mr. Thompson of California, Ms. Titus, Ms. Tlaib, Mr. Tonko,
Mrs. Torres of California, Mr. Torres of New York, Mrs. Trahan, Mr.
Trone, Ms. Underwood, Mr. Vargas, Mr. Veasey, Mr. Vela, Ms. Velazquez,
Ms. Wasserman Schultz, Mrs. Watson Coleman, Mr. Welch, Ms. Wexton, Ms.
Wild, Ms. Williams of Georgia, Mr. Yarmuth, Mr. Correa, Mr. Garcia of
Illinois, Ms. Porter, Mr. Thompson of Mississippi, Mr. Horsford, and
Ms. Wilson of Florida) introduced the following bill; which was
referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To provide paid family and medical leave benefits to certain
individuals, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Family and Medical Insurance Leave
Act'' or the ``FAMILY Act''.
SEC. 2. DEFINITIONS.
In this Act, the following definitions apply:
(1) Caregiving day.--The term ``caregiving day'' means,
with respect to an individual, a calendar day in which the
individual engaged in qualified caregiving.
(2) Commissioner.--The term ``Commissioner'' means the
Commissioner of Social Security.
(3) Deputy commissioner.--The term ``Deputy Commissioner''
means the Deputy Commissioner who heads the Office of Paid
Family and Medical Leave established under section 3(a).
(4) Eligible individual.--The term ``eligible individual''
means an individual who is entitled to a benefit under section
4 for a particular month, upon filing an application for such
benefit for such month.
(5) Initial waiting period.--The term ``initial waiting
period'' means a period beginning with the first caregiving day
of an individual occurring during the individual's benefit
period and ending after the earlier of--
(A) the fifth caregiving day of the individual
occurring during the benefit period; or
(B) the month preceding the first month in the
benefit period during which occur not less than 15
caregiving days of the individual.
(6) Qualified caregiving.--The term ``qualified
caregiving'' means any activity engaged in by an individual,
other than regular employment, for a reason for which an
eligible employee would be entitled to leave under
subparagraphs (A) through (E) of paragraph (1) of section
102(a) of the Family and Medical Leave Act of 1993 (29 U.S.C.
2612(a)).
(7) Self-employment income.--The term ``self-employment
income'' has the same meaning as such term in section 211(b) of
such Act (42 U.S.C. 411(b)).
(8) State.--The term ``State'' means any State of the
United States or the District of Columbia or any territory or
possession of the United States.
(9) Wages.--The term ``wages'', except as such term is used
in subsection (h)(2) of section 4, has the same meaning as such
term in section 209 of the Social Security Act (42 U.S.C. 409).
(10) 60-day limitation period.--The term ``60-day
limitation period'' means a period--
(A) beginning with the first caregiving day of an
individual occurring during the individual's benefit
period and after the expiration of the individual's 5-
day waiting period, if applicable; and
(B) ending with the 60th caregiving day of the
individual occurring during the benefit period and
after the expiration of the 5-day waiting period,
disregarding any caregiving day of the individual occurring
during any month in the benefit period after the first 20
caregiving days of the individual occurring during such month.
SEC. 3. OFFICE OF PAID FAMILY AND MEDICAL LEAVE.
(a) Establishment of Office.--There is established within the
Social Security Administration an office to be known as the Office of
Paid Family and Medical Leave. The Office shall be headed by a Deputy
Commissioner who shall be appointed by the Commissioner.
(b) Responsibilities of Deputy Commissioner.--The Commissioner,
acting through the Deputy Commissioner, shall be responsible for--
(1) hiring personnel and making employment decisions with
regard to such personnel;
(2) issuing such regulations as may be necessary to carry
out the purposes of this Act;
(3) entering into cooperative agreements with other
agencies and departments to ensure the efficiency of the
administration of the program;
(4) determining eligibility for family and medical leave
insurance benefits under section 4;
(5) determining benefit amounts for each month of such
eligibility and making timely payments of such benefits to
entitled individuals in accordance with such section;
(6) establishing and maintaining a system of records
relating to the administration of such section;
(7) preventing fraud and abuse relating to such benefits;
(8) providing information on request regarding eligibility
requirements, the claims process, benefit amounts, maximum
benefits payable, notice requirements, nondiscrimination
rights, confidentiality, coordination of leave under this Act
and other laws, collective bargaining agreements, and employer
policies;
(9) annually providing employers a notice informing
employees of the availability of such benefits;
(10) annually making available to the public a report that
includes the number of individuals who received such benefits,
the purposes for which such benefits were received, and an
analysis of utilization rates of such benefits by gender, race,
ethnicity, and income levels; and
(11) tailoring culturally and linguistically competent
education and outreach toward increasing utilization rates of
benefits under such section.
(c) Availability of Data.--The Commissioner shall make available to
the Deputy Commissioner such data as the Commissioner determines
necessary to enable the Deputy Commissioner to effectively carry out
the responsibilities described in subsection (b).
SEC. 4. FAMILY AND MEDICAL LEAVE INSURANCE BENEFIT PAYMENTS.
(a) In General.--Every individual who--
(1) is insured for disability insurance benefits (as
determined under section 223(c) of the Social Security Act (42
U.S.C. 423(c))) at the time such individual's application is
filed;
(2) has earned income from employment during the 12 months
prior to the month in which the application is filed;
(3) has filed an application for a family and medical leave
insurance benefit in accordance with subsection (d); and
(4) was engaged in qualified caregiving, or anticipates
being so engaged, during the period that begins 90 days before
the date on which such application is filed or within 30 days
after such date,
shall be entitled to such a benefit for each month in the benefit
period specified in subsection (c), not to exceed 60 caregiving days
per benefit period.
(b) Benefit Amount.--
(1) In general.--Except as otherwise provided in this
subsection, the benefit amount to which an individual is
entitled under this section for a month shall be an amount
equal to the greater of--
(A) the lesser of \1/18\ of the wages and self-
employment income of the individual for the calendar
year in which such wages and self-employment income are
the highest among the most recent three calendar years,
or the maximum benefit amount determined under
paragraph (2); or
(B) the minimum benefit amount determined under
paragraph (2),
multiplied by the quotient (not greater than 1) obtained by
dividing the number of caregiving days of the individual in
such month by 20.
(2) Annual increase of maximum and minimum benefit
amounts.--
(A) For individuals who initially become eligible
for family and medical leave insurance benefits in the
first full calendar year after the date of enactment of
this Act, the maximum monthly benefit amount and the
minimum monthly benefit amount shall be $4,000 and
$580, respectively.
(B) For individuals who initially become eligible
for family and medical leave insurance benefits in any
calendar year after such first full calendar year the
maximum benefit amount and the minimum benefit amount
shall be, respectively, the product of the
corresponding amount determined with respect to the
first calendar year under subparagraph (A) and the
quotient obtained by dividing--
(i) the national average wage index (as
defined in section 209(k)(1) of the Social
Security Act (42 U.S.C. 409(k)(1))) for the
second calendar year preceding the calendar
year for which the determination is made, by
(ii) the national average wage index (as so
defined) for 2020.
(3) Limitations on benefits paid.--
(A) Nonpayable waiting period.--Any calendar day
during an individual's benefit period which occurs
before the expiration of an initial waiting period
shall not be taken into account under this subsection
as a caregiving day of the individual.
(B) Limitation on total benefits paid.--Any
calendar day during an individual's benefit period
which occurs after the expiration of a 60-day
limitation period shall not be taken into account under
this subsection as a caregiving day of the individual.
(4) Reduction in benefit amount on account of receipt of
certain benefits.--A benefit under this section for a month
shall be reduced by the amount, if any, in certain benefits (as
determined under regulations issued by the Commissioner) as may
be otherwise received by an individual. For purposes of the
preceding sentence, certain benefits include--
(A) periodic benefits on account of such
individual's total or partial disability under a
workmen's compensation law or plan of the United States
or a State; and
(B) periodic benefits on account of an individual's
employment status under an unemployment law or plan of
the United States or a State.
(5) Coordination of benefit amount with certain state
benefits.--A benefit received under this section shall be
coordinated, in a manner determined by regulations issued by
the Commissioner, with the periodic benefits received from
temporary disability insurance or family leave insurance
programs under any law or plan of a State, a political
subdivision (as that term is used in section 218(b)(2) of the
Social Security Act (42 U.S.C. 418(b)(2))), or an
instrumentality of two or more States (as that term is used in
section 218(g) of such Act of the Social Security Act (42
U.S.C. 418(g))).
(c) Benefit Period.--
(1) In general.--Except as provided in paragraph (2), the
benefit period specified in this subsection shall begin on the
1st day of the 1st month in which the individual meets the
criteria specified in paragraphs (1), (2), and (3) of
subsection (a), and shall end on the date that is 365 days
after the 1st day of the benefit period.
(2) Retroactive benefits.--In the case of an application
for benefits under this section for qualified caregiving in
which the individual was engaged at any time during the 90-day
period preceding the date on which such application is
submitted, the benefit period specified in this subsection
shall begin on the later of--
(A) the 1st day of the 1st month in which the
individual engaged in such qualified caregiving; or
(B) the 1st day of the 1st month that begins during
such 90-day period,
and shall end on the date that is 365 days after the 1st day of
the benefit period.
(d) Application.--An application for a family and medical leave
insurance benefit shall include--
(1) a statement that the individual was engaged in
qualified caregiving, or anticipates being so engaged, during
the period that begins 90 days before the date on which the
application is submitted or within 30 days after such date;
(2) if the qualified caregiving described in the statement
in paragraph (1) is engaged in by the individual because of a
serious health condition of the individual or a relative of the
individual, a certification, issued by the health care provider
treating such serious health condition, that affirms the
information specified in paragraph (1) and contains such
information as the Commissioner shall specify in regulations,
which shall be no more than the information that is required to
be stated under section 103(b) of the Family and Medical Leave
Act of 1993 (29 U.S.C. 2613(b));
(3) if such qualified caregiving is engaged in by the
individual for any other authorized reason, a certification,
issued by a relevant authority determined under regulations
issued by the Commissioner, that affirms the circumstances
giving rise to such reason; and
(4) an attestation from the applicant that his or her
employer has been provided with written notice of the
individual's intention to take family or medical leave, if the
individual has an employer, or to the Commissioner in all other
cases.
(e) Ineligibility; Disqualification.--
(1) Ineligibility for benefit.--An individual shall be
ineligible for a benefit under this section for any month for
which the individual is entitled to--
(A) disability insurance benefits under section 223
of the Social Security Act (42 U.S.C. 423) or a similar
permanent disability program under any law or plan of a
State or political subdivision or instrumentality of a
State (as such terms are used in section 218 of the
Social Security Act (42 U.S.C. 418));
(B) monthly insurance benefits under section 202 of
such Act (42 U.S.C. 402) based on such individual's
disability (as defined in section 223(d) of such Act
(42 U.S.C. 423(d))); or
(C) benefits under title XVI of such Act (42 U.S.C.
1381 et seq.) based on such individual's status as a
disabled individual (as determined under section 1614
of such Act (42 U.S.C. 1382c)).
(2) Disqualification.--An individual who has been convicted
of a violation under section 208 of the Social Security Act (42
U.S.C. 408) or who has been found to have used false statements
to secure benefits under this section, shall be ineligible for
benefits under this section for a 1-year period following the
date of such conviction.
(f) Review of Eligibility and Benefit Payment Determinations.--
(1) Eligibility determinations.--
(A) In general.--The Commissioner shall provide
notice to an individual applying for benefits under
this section of the initial determination of
eligibility for such benefits, and the estimated
benefit amount for a month in which one caregiving day
of the individual occurs, as soon as practicable after
the application is received.
(B) Review.--An individual may request review of an
initial adverse determination with respect to such
application at any time before the end of the 20-day
period that begins on the date notice of such
determination is received, except that such 20-day
period may be extended for good cause. As soon as
practicable after the individual requests review of the
determination, the Commissioner shall provide notice to
the individual of a final determination of eligibility
for benefits under this section.
(2) Benefit payment determinations.--
(A) In general.--The Commissioner shall make any
monthly benefit payment to an individual claiming
benefits for a month under this section, or provide
notice of the reason such payment will not be made if
the Commissioner determines that the individual is not
entitled to payment for such month, not later than 20
days after the individual's monthly benefit claim
report for such month is received. Such monthly report
shall be filed with the Commissioner not later than 15
days after the end of each month.
(B) Review.--If the Commissioner determines that
payment will not be made to an individual for a month,
or if the Commissioner determines that payment shall be
made based on a number of caregiving days in the month
inconsistent with the number of caregiving days in the
monthly benefit claim report of the individual for such
month, the individual may request review of such
determination at any time before the end of the 20-day
period that begins on the date notice of such
determination is received, except that such 20-day
period may be extended for good cause. Not later than
20 days after the individual requests review of the
determination, the Commissioner shall provide notice to
the individual of a final determination of payment for
such month, and shall make payment to the individual of
any additional amount not included in the initial
payment to the individual for such month to which the
Commissioner determines the individual is entitled.
(3) Burden of proof.--An application for benefits under
this section and a monthly benefit claim report of an
individual shall each be presumed to be true and accurate,
unless the Commissioner demonstrates by a preponderance of the
evidence that information contained in the application is
false.
(4) Definition of monthly benefit claim report.--For
purposes of this subsection, the term ``monthly benefit claim
report'' means, with respect to an individual for a month, the
individual's report to the Commissioner of the number of
caregiving days of the individual in such month, which shall be
filed no later than 15 days after the end of each month.
(5) Review.--All final determinations of the Commissioner
under this subsection shall be reviewable according to the
procedures set out in section 205 of the Social Security Act
(42 U.S.C. 405).
(g) Relationship With State Law; Employer Benefits.--
(1) In general.--This section does not preempt or supercede
any provision of State or local law that authorizes a State or
local municipality to provide paid family and medical leave
benefits similar to the benefits provided under this section.
(2) Greater benefits allowed.--Nothing in this Act shall be
construed to diminish the obligation of an employer to comply
with any contract, collective bargaining agreement, or any
employment benefit program or plan that provides greater paid
leave or other leave rights to employees than the rights
established under this Act.
(h) Prohibited Acts; Enforcement.--
(1) In general.--It shall be unlawful for any person to
discharge or in any other manner discriminate against an
individual because the individual has applied for, indicated an
intent to apply for, or received family and medical leave
insurance benefits.
(2) Civil action by an individual.--
(A) Liability.--Any person who violates paragraph
(1) shall be liable to any individual employed by such
person who is affected by the violation--
(i) for damages equal to the sum of--
(I) the amount of--
(aa) any wages, salary,
employment benefits, or other
compensation denied or lost to
such individual by reason of
the violation; or
(bb) in a case in which
wages, salary, employment
benefits, or other compensation
have not been denied or lost to
the individual, any actual
monetary losses sustained by
the individual as a direct
result of the violation, such
as the cost of providing care,
up to a sum equal to 60
calendar days of wages or
salary for the individual;
(II) the interest on the amount
described in subclause (I) calculated
at the prevailing rate; and
(III) an additional amount as
liquidated damages equal to the sum of
the amount described in subclause (I)
and the interest described in subclause
(II), except that if a person who has
violated paragraph (1) proves to the
satisfaction of the court that the act
or omission which violated paragraph
(1) was in good faith and that the
person had reasonable grounds for
believing that the act or omission was
not a violation of paragraph (1), such
court may, in the discretion of the
court, reduce the amount of the
liability to the amount and interest
determined under subclauses (I) and
(II), respectively; and
(ii) for such equitable relief as may be
appropriate, including employment,
reinstatement, and promotion.
(B) Right of action.--An action to recover the
damages or equitable relief prescribed in subparagraph
(A) may be maintained against any person in any Federal
or State court of competent jurisdiction by any
individual for and on behalf of--
(i) the individual; or
(ii) the individual and other individuals
similarly situated.
(C) Fees and costs.--The court in such an action
shall, in addition to any judgment awarded to the
plaintiff, allow a reasonable attorney's fee,
reasonable expert witness fees, and other costs of the
action to be paid by the defendant.
(D) Limitations.--The right provided by
subparagraph (B) to bring an action by or on behalf of
any individual shall terminate--
(i) on the filing of a complaint by the
Commissioner in an action under paragraph (5)
in which restraint is sought of any further
delay in the payment of the amount described in
subparagraph (A)(I) to such individual by the
person responsible under subparagraph (A) for
the payment; or
(ii) on the filing of a complaint by the
Commissioner in an action under paragraph (3)
in which a recovery is sought of the damages
described in subparagraph (A)(I) owing to an
individual by a person liable under
subparagraph (A),
unless the action described in clause (i) or (ii) is
dismissed without prejudice on motion of the
Commissioner.
(3) Action by the commissioner.--
(A) Civil action.--The Commissioner may bring an
action in any court of competent jurisdiction to
recover the damages described in paragraph (2)(A)(I).
(B) Sums recovered.--Any sums recovered by the
Commissioner pursuant to subparagraph (A) shall be held
in a special deposit account and shall be paid, on
order of the Commissioner, directly to each individual
affected. Any such sums not paid to an individual
because of inability to do so within a period of 3
years shall be deposited into the Federal Family and
Medical Leave Insurance Trust Fund.
(4) Limitation.--
(A) In general.--An action may be brought under
this subsection not later than 3 years after the date
of the last event constituting the alleged violation
for which the action is brought.
(B) Commencement.--An action brought by the
Commissioner under this subsection shall be considered
to be commenced on the date when the complaint is
filed.
(5) Action for injunction by commissioner.--The district
courts of the United States shall have jurisdiction, for cause
shown, in an action brought by the Commissioner--
(A) to restrain violations of paragraph (1),
including the restraint of any withholding of payment
of wages, salary, employment benefits, or other
compensation, plus interest, found by the court to be
due to an individual; or
(B) to award such other equitable relief as may be
appropriate, including employment, reinstatement, and
promotion.
(i) Special Rule for Railroad Employees.--For purposes of
subsection (a)(1), an individual shall be deemed to be insured for
disability insurance benefits if the individual would be so insured if
the individual's service as an employee (as defined in the section 1(b)
of the Railroad Retirement Act of 1974) after December 31, 1936, were
included within the meaning of the term ``employment'' for purposes of
title II of the Social Security Act (42 U.S.C. 401 et seq.).
(j) Determination of Whether an Activity Constitutes Qualified
Caregiving.--
(1) In general.--For purposes of determining whether an
activity engaged in by an individual constitutes qualified
caregiving under this section--
(A) the term ``spouse'' (as used in section 102(a)
of the Family and Medical Leave Act (29 U.S.C.
2612(a))) includes the individual's domestic partner;
and
(B) the term ``son or daughter'' (as used in such
section) includes a son or daughter (as defined in
section 101 of such Act) of the individual's domestic
partner.
(2) Domestic partner.--
(A) In general.--For purposes of paragraph (1), the
term ``domestic partner'', with respect to an
individual, means another individual with whom the
individual is in a committed relationship.
(B) Committed relationship defined.--The term
``committed relationship'' means a relationship between
two individuals (each at least 18 years of age) in
which each individual is the other individual's sole
domestic partner and both individuals share
responsibility for a significant measure of each
other's common welfare. The term includes any such
relationship between two individuals, including
individuals of the same sex, that is granted legal
recognition by a State or political subdivision of a
State as a marriage or analogous relationship,
including a civil union or domestic partnership.
(k) Applicability of Certain Social Security Act Provisions.--The
provisions of sections 204, 205, 206, and 208 of the Social Security
Act shall apply to benefit payments authorized by and paid out pursuant
to this section in the same way that such provisions apply to benefit
payments authorized by and paid out pursuant to title II of such Act.
(l) Effective Date for Applications.--Applications described in
this section may be filed beginning 18 months after the date of
enactment of this Act.
SEC. 5. ESTABLISHMENT OF FAMILY AND MEDICAL LEAVE INSURANCE TRUST FUND.
(a) In General.--There is hereby created on the books of the
Treasury of the United States a trust fund to be known as the ``Federal
Family and Medical Leave Insurance Trust Fund''. The Federal Family and
Medical Leave Insurance Trust Fund shall consist of such gifts and
bequests as may be made as provided in section 201(i)(1) of the Social
Security Act (42 U.S.C. 401(i)(1)) and such amounts as may be
appropriated to, or deposited in, the Federal Family and Medical Leave
Insurance Trust Fund as provided in this section.
(b) Authorization of Appropriations.--
(1) In general.--There is authorized to be appropriated to
the Federal Family and Medical Leave Insurance Trust Fund out
of moneys in the Treasury not otherwise appropriated--
(A) for the first three fiscal years beginning
after the date of enactment of this Act, such sums as
may be necessary for the Commissioner to administer the
office established under section 3 and pay the benefits
under section 4;
(B) 100 percent of the taxes imposed by sections
3101(c) and 3111(c) of the Internal Revenue Code of
1986 with respect to wages (as defined in section 3121
of such Code) reported to the Secretary of the Treasury
pursuant to subtitle F of such Code, as determined by
the Secretary of the Treasury by applying the
applicable rate of tax under such sections to such
wages;
(C) 100 percent of the taxes imposed by section
1401(c) of such Code with respect to self-employment
income (as defined in section 1402 of such Code)
reported to the Secretary of the Treasury on tax
returns under subtitle F of such Code, as determined by
the Secretary of the Treasury by applying the
applicable rate of tax under such section to such self-
employment income; and
(D) 100 percent of the taxes imposed by sections
3201(c), 3211(c), and 3221(c) of such Code with respect
to compensation (as defined in section 3231 of such
Code) reported to the Secretary of the Treasury on tax
returns under subtitle F of such Code, as determined by
the Secretary of the Treasury by applying the
applicable rate of tax under such sections to such
compensation.
(2) Repayment of initial appropriation.--Amounts
appropriated pursuant to subparagraph (A) of paragraph (1)
shall be repaid to the Treasury of the United States not later
than 10 years after the first appropriation is made pursuant to
such subparagraph.
(3) Transfer to trust fund.--The amounts described in
paragraph (2) shall be transferred from time to time from the
general fund in the Treasury to the Federal Family and Medical
Leave Insurance Trust Fund, such amounts to be determined on
the basis of estimates by the Secretary of the Treasury of the
taxes, specified in such paragraph, paid to or deposited into
the Treasury. Proper adjustments shall be made in amounts
subsequently transferred to the extent prior estimates were
inconsistent with the taxes specified in such paragraph.
(c) Management of Trust Fund.--The provisions of subsections (c),
(d), (e), (f), (i), and (m) of section 201 of the Social Security Act
(42 U.S.C. 401) shall apply with respect to the Federal Family and
Medical Leave Insurance Trust Fund in the same manner as such
provisions apply to the Federal Old-Age and Survivors Insurance Trust
Fund and the Disability Insurance Trust Fund.
(d) Benefits Paid From Trust Fund.--Benefit payments required to be
made under section 4 shall be made only from the Federal Family and
Medical Leave Insurance Trust Fund.
(e) Administration.--There are authorized to be made available for
expenditure, out of the Federal Family and Medical Leave Insurance
Trust Fund, such sums as may be necessary to pay the costs of the
administration of section 4, including start-up costs, technical
assistance, outreach, education, evaluation, and reporting.
(f) Prohibition.--No funds from the Social Security Trust Fund or
appropriated to the Social Security Administration to administer Social
Security programs may be used for Federal Family and Medical Leave
Insurance benefits or administration set forth under this Act.
SEC. 6. INTERNAL REVENUE CODE PROVISIONS.
(a) In General.--
(1) Employee contribution.--Section 3101 of the Internal
Revenue Code of 1986 is amended--
(A) by redesignating subsection (c) as subsection
(d); and
(B) by inserting after subsection (b) the
following:
``(c) Family and Medical Leave Insurance.--
``(1) In general.--In addition to other taxes, there is
hereby imposed on the income of every individual a tax equal to
the applicable percentage of the wages (as defined in section
3121(a)) received by the individual with respect to employment
(as defined in section 3121(b)).
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' means 0.2 percent in the
case of wages received in any calendar year.''.
(2) Employer contribution.--Section 3111 of such Code is
amended--
(A) by redesignating subsection (c) as subsection
(d); and
(B) by inserting after subsection (b) the
following:
``(c) Family and Medical Leave Insurance.--
``(1) In general.--In addition to other taxes, there is
hereby imposed on every employer an excise tax, with respect to
having individuals in his employ, equal to the applicable
percentage of the wages (as defined in section 3121(a)) paid by
the employer with respect to employment (as defined in section
3121(b)).
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' means 0.2 percent in the
case of wages paid in any calendar year.''.
(3) Self-employment income contribution.--
(A) In general.--Section 1401 of such Code is
amended--
(i) by redesignating subsection (c) as
subsection (d); and
(ii) by inserting after subsection (b) the
following:
``(c) Family and Medical Leave Insurance.--
``(1) In general.--In addition to other taxes, there is
hereby imposed for each taxable year, on the self-employment
income of every individual, a tax equal to the applicable
percentage of the amount of the self-employment income for such
taxable year.
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' means 0.4 percent in the
case of self-employment income in any taxable year.''.
(B) Exclusion of certain net earnings from self-
employment.--Section 1402(b)(1) of such Code is amended
by striking ``tax imposed by section 1401(a)'' and
inserting ``taxes imposed by subsections (a) and (c) of
section 1401''.
(b) Railroad Retirement Tax Act.--
(1) Employee contribution.--Section 3201 of such Code is
amended--
(A) by redesignating subsection (c) as subsection
(d); and
(B) by inserting after subsection (b) the
following:
``(c) Family and Medical Leave Insurance.--
``(1) In general.--In addition to other taxes, there is
hereby imposed on the income of each employee a tax equal to
the applicable percentage of the compensation received during
any calendar year by such employee for services rendered by
such employee.
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' means 0.2 percent in the
case of compensation received in any calendar year.''.
(2) Employee representative contribution.--Section 3211 of
such Code is amended--
(A) by redesignating subsection (c) as subsection
(d); and
(B) by inserting after subsection (b) the
following:
``(c) Family and Medical Leave Insurance.--
``(1) In general.--In addition to other taxes, there is
hereby imposed on the income of each employee representative a
tax equal to the applicable percentage of the compensation
received during any calendar year by such employee
representative for services rendered by such employee
representative.
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' means 0.2 percent in the
case of compensation received in any calendar year.''.
(3) Employer contribution.--Section 3221 of such Code is
amended--
(A) by redesignating subsection (c) as subsection
(d); and
(B) by inserting after subsection (b) the
following:
``(c) Family and Medical Leave Insurance.--
``(1) In general.--In addition to other taxes, there is
hereby imposed on every employer an excise tax, with respect to
having individuals in his employ, equal to the applicable
percentage of the compensation paid during any calendar year by
such employer for services rendered to such employer.
``(2) Applicable percentage.--For purposes of paragraph
(1), the term `applicable percentage' means 0.2 percent in the
case of compensation paid in any calendar year.''.
(c) Conforming Amendments.--
(1) Section 6413(c) of the Internal Revenue Code of 1986 is
amended--
(A) in paragraph (1)--
(i) by inserting ``, section 3101(c),''
after ``by section 3101(a)''; and
(ii) by striking ``both'' and inserting
``each''; and
(B) in paragraph (2), by inserting ``or 3101(c)''
after ``3101(a)'' each place it appears.
(2) Section 15(a) of the Railroad Retirement Act of 1974
(45 U.S.C. 231n(a)) is amended by inserting ``(other than
sections 3201(c), 3211(c), and 3221(c))'' before the period at
the end.
(d) Effective Date.--The amendments made by this section shall take
effect 120 days after the date of the enactment of this Act.
SEC. 7. REGULATIONS.
The Commissioner, in consultation with the Secretary of Labor,
shall prescribe regulations necessary to carry out this Act. In
developing such regulations, the Commissioner shall consider the input
from a volunteer advisory body comprised of not more than 15
individuals, including experts in the relevant subject matter and
officials charged with implementing State paid family and medical leave
insurance programs. The Commissioner shall take such programs into
account when proposing regulations. Such individuals shall be appointed
as follows:
(1) Five individuals to be appointed by the President.
(2) Three individuals to be appointed by the majority
leader of the Senate.
(3) Two individuals to be appointed by the minority leader
of the Senate.
(4) Three individuals to be appointed by the Speaker of the
House of Representatives.
(5) Two individuals to be appointed by the minority leader
of the House of Representatives.
SEC. 8. GAO STUDY.
As soon as practicable after calendar year 2024, the Comptroller
General shall submit to Congress a report on family and medical leave
insurance benefits paid under section 4 for any month during the 1-year
period beginning on January 1, 2024. The report shall include the
following:
(1) An identification of the total number of applications
for such benefits filed for any month during such 1-year
period, and the average number of days occurring in the period
beginning on the date on which such an application is received
and ending on the date on which the initial determination of
eligibility with respect to the application is made.
(2) An identification of the total number of requests for
review of an initial adverse determination of eligibility for
such benefits made during such 1-year period, and the average
number of days occurring in the period beginning on the date on
which such review is requested and ending on the date on which
the final determination of eligibility with respect to such
review is made.
(3) An identification of the total number of monthly
benefit claim reports for such benefits filed during such 1-
year period, and the average number of days occurring in the
period beginning on the date on which such a claim report is
received and ending on the date on which the initial
determination of eligibility with respect to the claim report
is made.
(4) An identification of the total number of requests for
review of an initial adverse determination relating to a
monthly benefit claim report for such benefits made during such
1-year period, and the average number of days occurring in the
period beginning on the date on which such review is requested
and ending on the date on which the final determination of
eligibility with respect to such review is made.
(5) An identification of any excessive delay in any of the
periods described in paragraphs (1) through (4), and a
description of the causes for such delay.
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