[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4009 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 4009
To establish emergency paid sick leave for individuals impacted by a
public health emergency, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 12, 2023
Ms. Barragan (for herself, Ms. Tokuda, Mr. Lynch, Mr. Carson, and Ms.
Norton) introduced the following bill; which was referred to the
Committee on Education and the Workforce, and in addition to the
Committees on Oversight and Accountability, House Administration, the
Judiciary, and Ways and Means, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To establish emergency paid sick leave for individuals impacted by a
public health emergency, 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 ``Public Health Emergency Response
Act''.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
Sec. 3. References.
DIVISION A--PUBLIC HEALTH EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION
ACT
Sec. 101. Short title.
Sec. 102. Amendments to the Family and Medical Leave Act of 1993.
Sec. 103. Employment under multiemployer bargaining agreements.
Sec. 104. Regulatory authority.
DIVISION B--PUBLIC HEALTH EMERGENCY PAID SICK LEAVE ACT
Sec. 201. Short title.
Sec. 202. Paid sick time requirement.
Sec. 203. Notice.
Sec. 204. Prohibited acts.
Sec. 205. Enforcement.
Sec. 206. Employment under multiemployer bargaining agreements.
Sec. 207. Rules of construction.
Sec. 208. Definitions.
Sec. 209. Regulatory authority.
DIVISION C--TAX CREDITS FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY LEAVE
Sec. 301. Payroll credit for required paid public health emergency sick
leave.
Sec. 302. Credit for public health emergency sick leave for certain
self-employed individuals.
Sec. 303. Payroll credit for required paid public health emergency
family leave.
Sec. 304. Credit for public health emergency family leave for certain
self-employed individuals.
Sec. 305. Special rule related to tax on employers.
SEC. 3. REFERENCES.
Except as expressly provided otherwise, any reference to ``this
Act'' contained in any division of this Act shall be treated as
referring only to the provisions of that division.
DIVISION A--PUBLIC HEALTH EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION
ACT
SEC. 101. SHORT TITLE.
This Act may be cited as ``Public Health Emergency Family and
Medical Leave Expansion Act''.
SEC. 102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.
(a) Public Health Emergency Leave.--
(1) In general.--Section 102(a) of the Family and Medical
Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding
at the end the following:
``(6) Public health emergency leave.--
``(A) In general.--An eligible employee shall be
entitled to the number of workweeks of leave determined
under section 111(b)(3) because of a qualifying need
related to a public health emergency in accordance with
section 111.''.
(2) Paid leave requirement.--Section 102(c) of the Family
and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by
striking ``under subsection (a)(1)(F)'' and inserting ``under
subsections (a)(1)(F) and (a)(1)(G)''.
(b) Requirements.--Title I of the Family and Medical Leave Act of
1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the
following:
``SEC. 111. PUBLIC HEALTH EMERGENCY LEAVE.
``(a) Definitions.--The following shall apply with respect to leave
under section 102(a)(6):
``(1) Application of certain terms.--The definitions in
section 101 shall apply, except as follows:
``(A) Eligible employee.--In lieu of the definition
in sections 101(2)(A) and 101(2)(B)(ii), the term
`eligible employee' means an employee who has been
employed for at least 30 calendar days by the employer
with respect to whom leave is requested under section
102(a)(6).
``(B) Employer threshold.--Section 101(4)(A)(i)
shall be applied by substituting `1 or more employees'
for `50 or more employees for each working day during
each of 20 or more calendar workweeks in the current or
preceding calendar year'.
``(2) Additional definitions.--In addition to the
definitions described in paragraph (1), the following
definitions shall apply with respect to leave under section
102(a)(6):
``(A) Qualifying need related to a public health
emergency.--The term `qualifying need related to a
public health emergency', with respect to leave, means
the employee has a need for leave because the employee
is caring for a child or family member of such employee
due to disruptions to childcare, school, or caregiver
services as a result of a public health emergency.
``(B) Public health emergency.--The term `public
health emergency' means an emergency with respect to an
infectious disease declared by the Secretary of Health
and Human Services on or after January 1, 2022.
``(C) Child.--The term `child' means a biological,
foster, or adopted child, a stepchild, a child of a
domestic partner, a legal ward, or a child of a person
standing in loco parentis under 18 years of age.
``(D) Family member.--The term `family member',
with respect to an employee, means the following:
``(i) A spouse or domestic partner.
``(ii) A son or daughter.
``(iii) A son-in-law or daughter-in-law.
``(iv) A parent.
``(v) A parent-in-law.
``(vi) A grandchild.
``(vii) A sibling.
``(viii) An uncle or aunt.
``(ix) A nephew or niece.
``(x) Any other individual whose close
association is the equivalent of a family
relationship with the employee.
``(E) Domestic partner.--
``(i) In general.--The term `domestic
partner', with respect to an individual, means
another individual with whom the individual is
in a committed relationship.
``(ii) Committed relationship defined.--The
term `committed relationship' means a
relationship between 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 2 individuals 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.
``(F) School.--The term `school' means an
`elementary school' or `secondary school' as such terms
are defined in section 8101 of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7801).
``(b) Paid Leave.--
``(1) Availability of paid leave.--
``(A) In general.--An employer shall provide paid
leave for each day of leave under section 102(a)(6)
that an employee takes.
``(B) Calculation.--Paid leave under subparagraph
(A) for an employee shall be calculated based on--
``(i) the employee's regular rate of pay
(as determined under section 7(e) of the Fair
Labor Standards Act of 1938 (29 U.S.C.
207(e))); and
``(ii) the number of hours the employee
would otherwise be normally scheduled to work
(or the number of hours calculated under
paragraph (2)).
``(C) Clarification.--In no event shall such paid
leave exceed $511 per day.
``(2) Varying schedule hours calculation.--In the case of
an employee whose schedule varies from week to week to such an
extent that an employer is unable to determine with certainty
the number of hours the employee would have worked if such
employee had not taken leave under section 102(a)(6), the
employer shall use the following in place of such number:
``(A) Subject to subparagraph (B), a number equal
to the average number of hours that the employee was
scheduled per day over the 6-month period ending on the
date on which the employee takes such leave, including
hours for which the employee took leave of any type.
``(B) If the employee did not work over such
period, the reasonable expectation of the employee at
the time of hiring of the average number of hours per
day that the employee would normally be scheduled to
work.
``(3) Length of public health emergency leave.--The number
of workweeks of leave to which an employee is entitled for the
purposes of this section shall be the greater of--
``(A) 12 workweeks, or
``(B) the number of workweeks determined by the
Secretary of Labor, in consultation with the Director
of the Centers for Disease Control and Prevention, to
be appropriate in relation to such public health
emergency.
``(c) Notice.--In any case where the necessity for leave under
section 102(a)(6) for the purpose described in subsection (a)(2)(A) is
foreseeable, an employee shall provide the employer with such notice of
leave as is practicable.
``(d) Restoration to Position.--
``(1) In general.--Section 104(a)(1) shall not apply with
respect to an employee of an employer who employs fewer than 25
employees if the conditions described in paragraph (2) are met.
``(2) Conditions.--The conditions described in this
paragraph are the following:
``(A) The employee takes leave under section
102(a)(6).
``(B) The position held by the employee when the
leave commenced does not exist due to economic
conditions or other changes in operating conditions of
the employer--
``(i) that affect employment; and
``(ii) are caused by a public health
emergency during the period of leave.
``(C) The employer makes reasonable efforts to
restore the employee to a position equivalent to the
position the employee held when the leave commenced,
with equivalent employment benefits, pay, and other
terms and conditions of employment.
``(D) If the reasonable efforts of the employer
under subparagraph (C) fail, the employer makes
reasonable efforts during the period described in
paragraph (3) to contact the employee if an equivalent
position described in subparagraph (C) becomes
available.
``(3) Contact period.--The period described under this
paragraph is the 1-year period beginning on the earlier of--
``(A) the date on which the qualifying need related
to an infectious disease concludes; or
``(B) the date that is a number of weeks equal to
the number of workweeks of leave to which an employee
is entitled under subsection (b)(3) after the date on
which the employee's leave under section 102(a)(6)
commences.''.
SEC. 103. EMPLOYMENT UNDER MULTIEMPLOYER BARGAINING AGREEMENTS.
(a) Employers.--An employer signatory to a multiemployer collective
bargaining agreement may, consistent with its bargaining obligations
and its collective bargaining agreement, fulfill its obligations under
section 111(b)(2) of title I of the Family and Medical Leave Act of
1993, as added by the Public Health Emergency Response Act, by making
contributions to a multiemployer fund, plan, or program based on the
paid leave each of its employees is entitled to under such section
while working under the multiemployer collective bargaining agreement,
provided that the fund, plan, or program enables employees to secure
pay from such fund, plan, or program based on hours they have worked
under the multiemployer collective bargaining agreement for paid leave
taken under section 102(a)(6) of title I of the Family and Medical
Leave Act of 1993, as added by the Public Health Emergency Response
Act.
(b) Employees.--Employees who work under a multiemployer collective
bargaining agreement into which their employers make contributions as
provided in subsection (a) may secure pay from such fund, plan, or
program based on hours they have worked under the multiemployer
collective bargaining agreement for paid leave taken under section
102(a)(6) of title I of the Family and Medical Leave Act of 1993, as
added by the Public Health Emergency Response Act.
SEC. 104. REGULATORY AUTHORITY.
The Secretary of Labor shall have the authority to issue
regulations for good cause under sections 553(b)(B) and 553(d)(3) of
title 5, United States Code, as necessary, to carry out the purposes of
this Act, including to ensure consistency between this Act and Division
B and Division C of the Public Health Emergency Response Act.
DIVISION B--PUBLIC HEALTH EMERGENCY PAID SICK LEAVE ACT
SEC. 201. SHORT TITLE.
This Act may be cited as the ``Public Health Emergency Paid Sick
Leave Act''.
SEC. 202. PAID SICK TIME REQUIREMENT.
(a) In General.--An employer shall provide to each employee
employed by the employer paid sick time if the employ is unable to work
(or telework) for any of the following reasons:
(1) The employee has been diagnosed with a covered
infectious disease and needs to self-isolate.
(2) The employee has been advised or ordered to isolate or
quarantine by a public official having jurisdiction or a health
care provider on the basis that the physical presence of the
employee on the job would jeopardize the health of others
because--
(A) the employee has been exposed to a covered
infectious disease; or
(B) the employee is exhibiting symptoms of a
covered infectious disease.
(3) The employee is experiencing the symptoms of a covered
infectious disease and is seeking diagnosis or medical care.
(4) The employee is caring for a family member of the
employee who has been diagnosed as described in paragraph (1)
or has been advised or ordered as described in paragraph (2).
(5) The employee is experiencing any other substantially
similar condition specified by the Secretary of Labor, in
consultation with the Secretary of the Treasury and the
Secretary of Health and Human Services.
(b) Duration of Paid Sick Time.--
(1) In general.--An employee shall be entitled to paid sick
time for an amount of hours determined under paragraph (2).
(2) Amount of hours.--The amount of hours of paid sick time
to which an employee is entitled shall be equal to the sum of--
(A) the number of weeks of leave, as determined
under paragraph (3), to which an employee is entitled
in relation to a covered infectious disease, multiplied
by
(B)(i) in the case of a full-time employee, 40
hours per week for which an employee receives leave
under subsection (a), or
(ii) in the case of a part-time employees, a number
of hours equal to the number of hours that such
employee works, on average, over a week.
(3) Weeks of leave.--The Secretary of Labor, in
consultation with the Director of the Centers for Disease
Control and Prevention, shall determine the number of weeks of
leave to which an employee is entitled in relation to a covered
infectious disease.
(4) Carryover.--Paid sick time under this section shall not
carry over from 1 year to the next.
(c) Employer's Termination of Paid Sick Time.--Paid sick time
provided to an employee under this Act shall cease beginning with the
employee's next scheduled workshift immediately following the
termination of the need for paid sick time under subsection (a).
(d) Employers With Existing Policies.--With respect to an employer
that provides paid leave on the day before the date of enactment of
this Act--
(1) the paid sick time under this Act shall be made
available to employees of the employer in addition to such paid
leave; and
(2) the employer may not change such paid leave on or after
such date of enactment to avoid being subject to paragraph (1).
(e) Prohibition.--An employer may not require, as a condition of
providing paid sick time under this Act, that the employee involved
search for or find a replacement employee to cover the hours during
which the employee is using paid sick time.
(f) Use of Paid Sick Time.--
(1) In general.--The paid sick time under subsection (a)
shall be available for immediate use by the employee for the
purposes described in such subsection, regardless of how long
the employee has been employed by an employer.
(2) Sequencing.--
(A) In general.--An employee may first use the paid
sick time under subsection (a) for the purposes
described in such subsection.
(B) Prohibition.--An employer may not require an
employee to use other paid leave provided by the
employer to the employee before the employee uses the
paid sick time under subsection (a).
SEC. 203. NOTICE.
(a) In General.--Each employer shall post and keep posted, in
conspicuous places on the premises of the employer where notices to
employees are customarily posted, a notice, to be prepared or approved
by the Secretary of Labor, of the requirements described in this Act.
(b) Model Notice.--Not later than 7 days after the date of
enactment of this Act, the Secretary of Labor shall make publicly
available a model of a notice that meets the requirements of subsection
(a).
SEC. 204. PROHIBITED ACTS.
(a) Interference With Rights.--
(1) Exercise of rights.--It shall be unlawful for any
employer to interfere with, restrain, or deny the exercise of,
or the attempt to exercise, any right provided under this Act,
including--
(A) discharging or discriminating against
(including retaliating against) any individual,
including a job applicant, for exercising, or
attempting to exercise, any right provided under this
Act;
(B) using the taking of paid sick time or unpaid
sick time under this Act as a negative factor in an
employment action, such as hiring, promotion, reducing
hours or number of shifts, or a disciplinary action; or
(C) counting the paid sick time or unpaid sick time
under a no-fault attendance policy or any other
absence-control policy.
(2) Discrimination.--It shall be unlawful for any employer
to discharge or in any other manner discriminate against
(including retaliating against) any individual, including a job
applicant, for opposing any practice made unlawful by this Act.
(b) Interference With Proceedings or Inquiries.--It shall be
unlawful for any person to discharge or in any other manner
discriminate against (including retaliating against) any individual,
including a job applicant, because such individual--
(1) has filed an action, or has instituted or caused to be
instituted any proceeding, under or related to this Act;
(2) has given, or is about to give, any information in
connection with any inquiry or proceeding relating to any right
provided under this Act; or
(3) has testified, or is about to testify, in any inquiry
or proceeding relating to any right provided under this Act.
(c) Construction.--Nothing in this section shall be construed to
state or imply that the scope of the activities prohibited by section
105 of the Family and Medical Leave Act of 1993 (29 U.S.C. 2615) is
less than the scope of the activities prohibited by this section.
SEC. 205. ENFORCEMENT.
(a) Unpaid Sick Leave.--An employer who violates section 202
shall--
(1) be considered to have failed to pay minimum wages in
violation of section 6 of the Fair Labor Standards Act of 1938
(29 U.S.C. 206); and
(2) be subject to the penalties described in sections 16
and 17 of such Act (29 U.S.C. 216; 217) with respect to such
violation.
(b) Unlawful Termination.--An employer who willfully violates
section 204 shall--
(1) be considered to be in violation of section 15(a)(3) of
the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and
(2) be subject to the penalties described in sections 16
and 17 of such Act (29 U.S.C. 216; 217) with respect to such
violation.
SEC. 206. EMPLOYMENT UNDER MULTIEMPLOYER BARGAINING AGREEMENTS.
(a) Employers.--An employer signatory to a multiemployer collective
bargaining agreement may, consistent with its bargaining obligations
and its collective bargaining agreement, fulfill its obligations under
this Act by making contributions to a multiemployer fund, plan, or
program based on the hours of paid sick time each of its employees is
entitled to under this Act while working under the multiemployer
collective bargaining agreement, provided that the fund, plan, or
program enables employees to secure pay from such fund, plan, or
program based on hours they have worked under the multiemployer
collective bargaining agreement and for the uses specified under
section 202(a).
(b) Employees.--Employees who work under a multiemployer collective
bargaining agreement into which their employers make contributions as
provided in subsection (a) may secure pay from such fund, plan, or
program based on hours they have worked under the multiemployer
collective bargaining agreement for the uses specified in section
202(a).
SEC. 207. RULES OF CONSTRUCTION.
Nothing in this Act shall be construed--
(1) to in any way diminish the rights or benefits that an
employee is entitled to under any--
(A) other Federal, State, or local law;
(B) collective bargaining agreement; or
(C) existing employer policy; or
(2) to require financial or other reimbursement to an
employee from an employer upon the employee's termination,
resignation, retirement, or other separation from employment
for paid sick time under this Act that has not been used by
such employee.
SEC. 208. DEFINITIONS.
For purposes of the Act:
(1) Child.--The term ``child'' means a biological, foster,
or adopted child, a stepchild, a child of a domestic partner, a
legal ward, or a child of a person standing in loco parentis
under 18 years of age.
(2) Covered infectious disease.--The term ``covered
infectious disease'' means an infectious disease in relation to
which the Secretary of Health and Human Services has declared a
public health emergency.
(3) Domestic partner.--
(A) In general.--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
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 2
individuals 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.
(4) Employee.--The term ``employee'' means an individual
who is--
(A)(i) an employee, as defined in section 3(e) of
the Fair Labor Standards Act of 1938 (29 U.S.C.
203(e)), who is not covered under subparagraph (E) or
(F), including such an employee of the Library of
Congress, except that a reference in such section to an
employer shall be considered to be a reference to an
employer described in clauses (i)(I) and (ii) of
paragraph (5)(A); or
(ii) an employee of the Government Accountability
Office;
(B) a State employee described in section 304(a) of
the Government Employee Rights Act of 1991 (42 U.S.C.
2000e-16c(a));
(C) a covered employee, as defined in section 101
of the Congressional Accountability Act of 1995 (2
U.S.C. 1301), other than an applicant for employment;
(D) a covered employee, as defined in section
411(c) of title 3, United States Code;
(E) a Federal officer or employee covered under
subchapter V of chapter 63 of title 5, United States
Code; or
(F) any other individual occupying a position in
the civil service (as that term is defined in section
2101(1) of title 5, United States Code).
(5) Employer.--
(A) In general.--The term ``employer'' means a
person who is--
(i)(I) a covered employer, as defined in
subparagraph (B), who is not covered under
subclause (V);
(II) an entity employing a State employee
described in section 304(a) of the Government
Employee Rights Act of 1991;
(III) an employing office, as defined in
section 101 of the Congressional Accountability
Act of 1995;
(IV) an employing office, as defined in
section 411(c) of title 3, United States Code;
or
(V) an Executive Agency as defined in
section 105 of title 5, United States Code, and
including the U.S. Postal Service and the
Postal Regulatory Commission; and
(ii) engaged in commerce (including
government), or an industry or activity
affecting commerce (including government), as
defined in subparagraph (B)(iii).
(B) Covered employer.--
(i) In general.--In subparagraph (A)(i)(I),
the term ``covered employer''--
(I) means any person engaged in
commerce or in any industry or activity
affecting commerce that employs 1 or
more employees;
(II) includes--
(aa) any person acting
directly or indirectly in the
interest of an employer in
relation to an employee (within
the meaning of such phrase in
section 3(d) of the Fair Labor
Standards Act of (29 U.S.C.
203(d)); and
(bb) any successor in
interest of an employer;
(III) includes any ``public
agency'', as defined in section 3(x) of
the Fair Labor Standards Act of 1938
(29 U.S.C. 203(x)); and
(IV) includes the Government
Accountability Office and the Library
of Congress.
(ii) Public agency.--For purposes of clause
(i)(IV), a public agency shall be considered to
be a person engaged in commerce or in an
industry or activity affecting commerce.
(iii) Definitions.--For purposes of this
subparagraph:
(I) Commerce.--The terms
``commerce'' and ``industry or activity
affecting commerce'' means any
activity, business, or industry in
commerce or in which a labor dispute
would hinder or obstruct commerce or
the free flow of commerce, and include
``commerce'' and any ``industry
affecting commerce'', as defined in
paragraphs (1) and (3) of section 501
of the Labor Management Relations Act
of 1947 (29 U.S.C. 142 (1) and (3)).
(II) Employee.--The term
``employee'' has the same meaning given
such term in section 3(e) of the Fair
labor Standards Act of (29 U.S.C.
203(e)).
(III) Person.--The term ``person''
has the same meaning given such term in
section 3(a) of the Fair Labor
Standards Act of (29 U.S.C. 203(a)).
(6) Family member.--The term ``family member'', with
respect to an employee, means the following:
(A) A spouse or domestic partner.
(B) A son or daughter.
(C) A son-in-law or daughter-in-law.
(D) A parent.
(E) A grandchild.
(F) A sibling.
(G) An uncle or aunt.
(H) A nephew or niece.
(I) Any other individual whose close association is
the equivalent of a family relationship with the
employee.
(7) FLSA terms.--The terms ``employ'' and ``State'' have
the meanings given such terms in section 3 of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203).
(8) Health care provider.--The term ``health care
provider'' has the meaning given such term in section 101 of
the Family and Medical Leave Act of 1993 (29 U.S.C. 2611).
(9) Paid sick time.--
(A) In general.--The term ``paid sick time'' means
an increment of compensated leave that--
(i) is provided by an employer for use
during an absence from employment for a reason
described in any paragraph of section 202(a);
and
(ii) is calculated based on the employee's
required compensation under subparagraph (B)
and the number of hours the employee would
otherwise be normally scheduled to work (or the
number of hours calculated under subparagraph
(C)), except that in no event shall such paid
sick time exceed $511 per day for a use
described in section 202(a).
(B) Required compensation.--Subject to paragraph
(A)(ii), the employee's required compensation under
this subparagraph shall be not less than the greater of
the following:
(i) The employee's regular rate of pay (as
determined under section 7(e) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 207(e))).
(ii) The minimum wage rate in effect under
section 6(a)(1) of the Fair Labor Standards Act
of 1938 (29 U.S.C. 206(a)(1)).
(iii) The minimum wage rate in effect for
such employee in the applicable State or
locality, whichever is greater, in which the
employee is employed.
(C) Varying schedule hours calculation.--In the
case of a part-time employee described in section
202(b)(2)(B) whose schedule varies from week to week to
such an extent that an employer is unable to determine
with certainty the number of hours the employee would
have worked if such employee had not taken paid sick
time under section 202(a), the employer shall use the
following in place of such number:
(i) Subject to clause (ii), a number equal
to the average number of hours that the
employee was scheduled per day over the 6-month
period ending on the date on which the employee
takes the paid sick time, including hours for
which the employee took leave of any type.
(ii) If the employee did not work over such
period, the reasonable expectation of the
employee at the time of hiring of the average
number of hours per day that the employee would
normally be scheduled to work.
(D) Guidelines.--Not later than 15 days after the
date of the enactment of this Act, the Secretary of
Labor shall issue guidelines to assist employers in
calculating the amount of paid sick time under
subparagraph (A).
(E) Reasonable notice.--After the first workday (or
portion thereof) an employee receives paid sick time
under this Act, an employer may require the employee to
follow reasonable notice procedures in order to
continue receiving such paid sick time.
(10) Parent.--The term ``parent'', with respect to an
employee, means any of the following:
(A) A biological, foster, or adoptive parent of the
employee.
(B) A stepparent of the employee.
(C) A parent-in-law of the employee.
(D) A parent of a domestic partner of the employee.
(E) A legal guardian or other person who stood in
loco parentis to an employee when the employee was a
child.
(11) Public health emergency.--The term ``public health
emergency'' means an emergency with respect to an infectious
disease declared by the Secretary of Health and Human Services
on or after January 1, 2022.
(12) Spouse.--The term ``spouse'' has the meaning given
such term in section 101 of the Family and Medical Leave Act of
1993 (29 U.S.C. 2611), and includes a husband or wife in a
common law marriage.
SEC. 209. REGULATORY AUTHORITY.
The Secretary of Labor shall have the authority to issue
regulations for good cause under sections 553(b)(B) and 553(d)(3) of
title 5, United States Code, as necessary, to carry out the purposes of
this Act, including to ensure consistency between this Act and Division
A and Division C of the Public Health Emergency Response Act.
DIVISION C--TAX CREDITS FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY LEAVE
SEC. 301. PAYROLL CREDIT FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY SICK
LEAVE.
(a) In General.--In the case of an employer, there shall be allowed
as a credit against the tax imposed by section 3111(a) of the Internal
Revenue Code of 1986 for each calendar quarter an amount equal to 100
percent of the qualified public health emergency sick leave wages paid
by such employer with respect to such calendar quarter. The preceding
sentence shall not apply to any employer for any calendar quarter
unless such employer employs an average of fewer than 500 employees on
days during such quarter.
(b) Limitations and Refundability.--
(1) Wages taken into account.--The amount of qualified
public health emergency sick leave wages taken into account
under subsection (a) with respect to any individual shall not
exceed $511 for any day (or portion thereof) for which the
individual is paid qualified sick leave wages.
(2) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the tax imposed by section 3111(a) of such
Code for such calendar quarter (reduced by any credits allowed
under subsections (e) and (f) of section 3111 of such Code for
such quarter) on the wages paid with respect to the employment
of all employees of the employer.
(3) Refundability of excess credit.--
(A)(i) Credit is refundable.--If the amount of the
credit under subsection (a) exceeds the limitation of
paragraph (3) for any calendar quarter, such excess
shall be treated as an overpayment that shall be
refunded under sections 6402(a) and 6413(b) of such
Code.
(ii) Advancing credit.--In anticipation of the
credit, including the refundable portion under clause
(i), the credit may be advanced, according to forms and
instructions provided by the Secretary, up to an amount
calculated under subsection (a), subject to the limits
under subsection (b), both calculated through the end
of the most recent payroll period in the quarter.
(B) Treatment of payments.--For purposes of section
1324 of title 31, United States Code, any amounts due
to an employer under this paragraph shall be treated in
the same manner as a refund due from a credit provision
referred to in subsection (b)(2) of such section.
(c) Qualified Public Health Emergency Sick Leave Wages.--For
purposes of this section, the term ``qualified public health emergency
sick leave wages'' means wages (as defined in section 3121(a) of the
Internal Revenue Code of 1986) paid by an employer which are required
to be paid by reason of the Public Health Emergency Paid Sick Leave
Act.
(d) Special Rules.--
(1) Denial of double benefit.--For purposes of chapter 1 of
such Code, the gross income of the employer, for the taxable
year which includes the last day of any calendar quarter with
respect to which a credit is allowed under this section, shall
be increased by the amount of such credit. No credit shall be
allowed under this section with respect to wages for which a
credit is allowed under section 45S of such Code.
(2) Election not to have section apply.--This section shall
not apply with respect to any employer for any calendar quarter
if such employer elects (at such time and in such manner as the
Secretary of the Treasury (or the Secretary's delegate) may
prescribe) not to have this section apply.
(3) Certain terms.--Any term used in this section which is
also used in chapter 21 of such Code shall have the same
meaning as when used in such chapter.
(4) State and local governments.--This credit shall not
apply to the Government of the United States, the government of
any State or political subdivision thereof, or any agency or
instrumentality of any of the foregoing.
(e) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance
of the purposes of the limitations and aggregation rules under
this section through the use of successor companies or other
means,
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section, and
(4) regulations or other guidance for recapturing the
benefit of credits determined under this section in cases where
there is a subsequent adjustment to the credit determined under
subsection (a).
(f) Application of Section.--This section shall apply only to wages
paid with respect to days after the date of the enactment of this Act.
(g) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund established under section 201 of the Social Security Act (42
U.S.C. 401) amounts equal to the reduction in revenues to the Treasury
by reason of this section (without regard to this subsection). Amounts
appropriated by the preceding sentence shall be transferred from the
general fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such Trust
Fund had this section not been enacted.
SEC. 302. CREDIT FOR PUBLIC HEALTH EMERGENCY SICK LEAVE FOR CERTAIN
SELF-EMPLOYED INDIVIDUALS.
(a) Credit Against Self-Employment Tax.--In the case of an eligible
self-employed individual, there shall be allowed as a credit against
the tax imposed by subtitle A of the Internal Revenue Code of 1986 for
any taxable year an amount equal to 100 percent of the qualified public
health emergency sick leave equivalent amount with respect to the
individual.
(b) Eligible Self-Employed Individual.--For purposes of this
section, the term ``eligible self-employed individual'' means an
individual who--
(1) regularly carries on a trade or business within the
meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the
taxable year pursuant to the Public Health Emergency Paid Sick
Leave Act if the individual were an employee of an employer
(other than himself or herself).
(c) Qualified Public Health Emergency Sick Leave Equivalent
Amount.--For purposes of this section--
(1) In general.--The term ``qualified public health
emergency sick leave equivalent amount'' means, with respect to
any eligible self-employed individual, an amount equal to--
(A) the number of days during the taxable year (but
not more than the applicable number of days) that the
individual is unable to perform services in the trade
or business referred to in section 1402 of such Code
for a reason with respect to which such individual
would be entitled to receive sick leave as described in
subsection (b), multiplied by
(B) the lesser of--
(i) $511, or
(ii) the average daily self-employment
income of the individual for the taxable year.
(2) Average daily self-employment income.--For purposes of
this subsection, the term ``average daily self-employment
income'' means an amount equal to--
(A) the net earnings from self-employment of the
individual for the taxable year, divided by
(B) 260.
(3) Applicable number of days.--For purposes of this
subsection, the term ``applicable number of days'' means, with
respect to any taxable year, the number of days during such
taxable year with respect to which the individual would be
entitled to receive sick leave as described in subsection (b).
(d) Special Rules.--
(1) Credit refundable.--
(A) In general.--The credit determined under this
section shall be treated as a credit allowed to the
taxpayer under subpart C of part IV of subchapter A of
chapter 1 of such Code.
(B) Treatment of payments.--For purposes of section
1324 of title 31, United States Code, any refund due
from the credit determined under this section shall be
treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of
such section.
(2) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary may prescribe to establish such individual as an
eligible self-employed individual.
(3) Denial of double benefit.--In the case of an individual
who receives wages (as defined in section 3121(a) of the
Internal Revenue Code of 1986) paid by an employer which are
required to be paid by reason of the Public Health Emergency
Paid Sick Leave Act, the qualified sick leave equivalent amount
otherwise determined under subsection (c) shall be reduced (but
not below zero) in the same proportion that the number of days
for which such wages are received bears to the number of days
described in subsection (c)(1)(A).
(4) Certain terms.--Any term used in this section which is
also used in chapter 2 of the Internal Revenue Code of 1986
shall have the same meaning as when used in such chapter.
(e) Application of Section.--Only days after the date of the
enactment of this Act may be taken into account under subsection
(c)(1)(A).
(f) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury shall pay to each possession of
the United States which has a mirror code tax system amounts
equal to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts
shall be determined by the Secretary of the Treasury based on
information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States
which does not have a mirror code tax system amounts estimated
by the Secretary of the Treasury as being equal to the
aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of
this section if a mirror code tax system had been in effect in
such possession. The preceding sentence shall not apply unless
the respective possession has a plan, which has been approved
by the Secretary of the Treasury, under which such possession
will promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section,
the term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were
the United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this section
shall be treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of such
section.
(g) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance
of the purposes of this section, and
(2) regulations or other guidance to minimize compliance
and recordkeeping burdens under this section.
SEC. 303. PAYROLL CREDIT FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY
FAMILY LEAVE.
(a) In General.--In the case of an employer, there shall be allowed
as a credit against the tax imposed by section 3111(a) of the Internal
Revenue Code of 1986 for each calendar quarter an amount equal to 100
percent of the qualified public health emergency family leave wages
paid by such employer with respect to such calendar quarter. The
preceding sentence shall not apply to any employer for any calendar
quarter unless such employer employs an average of fewer than 500
employees on days during such quarter.
(b) Limitations and Refundability.--
(1) Wages taken into account.--The amount of qualified
public health emergency family leave wages taken into account
under subsection (a) with respect to any individual shall not
exceed $511 for each day (or portion thereof) for which the
individual is paid qualified public health emergency family
leave wages.
(2) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the tax imposed by section 3111(a) of such
Code for such calendar quarter (reduced by any credits allowed
under subsections (e) and (f) of section 3111 of such Code, and
section 9001 of this Act, for such quarter) on the wages paid
with respect to the employment of all employees of the
employer.
(3) Refundability of excess credit.--If the amount of the
credit under subsection (a) exceeds the limitation of paragraph
(2) for any calendar quarter, such excess shall be treated as
an overpayment that shall be refunded under sections 6402(a)
and 6413(b) of such Code.
(c) Qualified Family Leave Wages.--For purposes of this section,
the term ``qualified family leave wages'' means wages (as defined in
section 3121(a) of such Code) paid by an employer which are required to
be paid by reason of the Public Health Emergency Family and Medical
Leave Expansion Act (including the amendments made by such Act).
(d) Special Rules.--
(1) Denial of double benefit.--For purposes of chapter 1 of
such Code, the gross income of the employer, for the taxable
year which includes the last day of any calendar quarter with
respect to which a credit is allowed under this section, shall
be increased by the amount of such credit. No credit shall be
allowed under this section with respect to wages for which a
credit is allowed under section 45S of such Code.
(2) Election not to have section apply.--This section shall
not apply with respect to any employer for any calendar quarter
if such employer elects (at such time and in such manner as the
Secretary of the Treasury (or the Secretary's delegate) may
prescribe) not to have this section apply.
(3) Certain terms.--Any term used in this section which is
also used in chapter 21 of such Code shall have the same
meaning as when used in such chapter.
(4) State and local governments.--This credit shall not
apply to the Government of the United States, the government of
any State or political subdivision thereof, or any agency or
instrumentality of any of the foregoing.
(e) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance
of the purposes of the limitations and aggregation rules under
this section through the use of successor companies or other
means,
(2) regulations or other guidance to minimize compliance
and recordkeeping burdens under this section,
(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section, and
(4) regulations or other guidance for recapturing the
benefit of credits determined under this section in cases where
there is a subsequent adjustment to the credit determined under
subsection (a).
(f) Application of Section.--This section shall apply only to wages
paid with respect to days after the date of the enactment of this Act.
(g) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund established under section 201 of the Social Security Act (42
U.S.C. 401) amounts equal to the reduction in revenues to the Treasury
by reason of this section (without regard to this subsection). Amounts
appropriated by the preceding sentence shall be transferred from the
general fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such Trust
Fund had this section not been enacted.
SEC. 304. CREDIT FOR PUBLIC HEALTH EMERGENCY FAMILY LEAVE FOR CERTAIN
SELF-EMPLOYED INDIVIDUALS.
(a) Credit Against Self-Employment Tax.--In the case of an eligible
self-employed individual, there shall be allowed as a credit against
the tax imposed by subtitle A of the Internal Revenue Code of 1986 for
any taxable year an amount equal to 100 percent of the qualified public
health emergency family leave equivalent amount with respect to the
individual.
(b) Eligible Self-Employed Individual.--For purposes of this
section, the term ``eligible self-employed individual'' means an
individual who--
(1) regularly carries on a trade or business within the
meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the
taxable year pursuant to the Public Health Emergency Family and
Medical Leave Expansion Act if the individual were an employee
of an employer (other than himself or herself).
(c) Qualified Public Health Emergency Family Leave Equivalent
Amount.--For purposes of this section--
(1) In general.--The term ``qualified public health
emergency family leave equivalent amount'' means, with respect
to any eligible self-employed individual, an amount equal to
the product of--
(A) the number of days (not to exceed the
applicable number of days) during the taxable year that
the individual is unable to perform services in the
trade or business referred to in section 1402 of such
Code for a reason with respect to which such individual
would be entitled to receive paid leave as described in
subsection (b), multiplied by
(B) the lesser of--
(i) the average daily self-employment
income of the individual for the taxable year,
or
(ii) $511.
(2) Average daily self-employment income.--For purposes of
this subsection, the term ``average daily self-employment
income'' means an amount equal to--
(A) the net earnings from self-employment income of
the individual for the taxable year, divided by
(B) 260.
(3) Applicable number of days.--For purposes of this
subsection, the term ``applicable number of days'' means, with
respect to any taxable year, the number of days during such
taxable year with respect to which the individual would be
entitled to receive paid leave as described in subsection (b).
(d) Special Rules.--
(1) Credit refundable.--
(A) In general.--The credit determined under this
section shall be treated as a credit allowed to the
taxpayer under subpart C of part IV of subchapter A of
chapter 1 of such Code.
(B) Treatment of payments.--For purposes of section
1324 of title 31, United States Code, any refund due
from the credit determined under this section shall be
treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of
such section.
(2) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary may prescribe to establish such individual as an
eligible self-employed individual.
(3) Denial of double benefit.--In the case of an individual
who receives wages (as defined in section 3121(a) of the
Internal Revenue Code of 1986) paid by an employer which are
required to be paid by reason of the Public Health Emergency
Family and Medical Leave Expansion Act, the qualified family
leave equivalent amount otherwise determined under subsection
(c) shall be reduced (but not below zero) in the same
proportion that the number of days for which such wages are
received bears to the number of days described in subsection
(c)(1)(A).
(4) Certain terms.--Any term used in this section which is
also used in chapter 2 of the Internal Revenue Code of 1986
shall have the same meaning as when used in such chapter.
(5) References to emergency family and medical leave
expansion act.--Any reference in this section to the Public
Health Emergency Paid Sick Leave Act shall be treated as
including a reference to the amendments made by such Act.
(e) Application of Section.--Only days occurring after the date of
the enactment of this Act may be taken into account under subsection
(c)(1)(A).
(f) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury shall pay to each possession of
the United States which has a mirror code tax system amounts
equal to the loss (if any) to that possession by reason of the
application of the provisions of this section. Such amounts
shall be determined by the Secretary of the Treasury based on
information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States
which does not have a mirror code tax system amounts estimated
by the Secretary of the Treasury as being equal to the
aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of
this section if a mirror code tax system had been in effect in
such possession. The preceding sentence shall not apply unless
the respective possession has a plan, which has been approved
by the Secretary of the Treasury, under which such possession
will promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section,
the term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were
the United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this section
shall be treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of such
section.
(e) Regulations.--The Secretary of the Treasury (or the Secretary's
delegate) shall prescribe such regulations or other guidance as may be
necessary to carry out the purposes of this section, including--
(1) regulations or other guidance to prevent the avoidance
of the purposes of this section, and
(2) regulations or other guidance to minimize compliance
and recordkeeping burdens under this section.
SEC. 305. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
(a) In General.--Any wages required to be paid by reason of the
Public Health Emergency Family and Medical Leave Expansion Act and the
Public Health Emergency Paid Sick Leave Act shall not be considered
wages for purposes of section 3111(a) of the Internal Revenue Code of
1986.
(b) Transfers to Federal Old-Age and Survivors Insurance Trust
Fund.--There are hereby appropriated to the Federal Old-Age and
Survivors Insurance Trust Fund and the Federal Disability Insurance
Trust Fund established under section 201 of the Social Security Act (42
U.S.C. 401) amounts equal to the reduction in revenues to the Treasury
by reason of this section (without regard to this subsection). Amounts
appropriated by the preceding sentence shall be transferred from the
general fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such Trust
Fund had this section not been enacted.
<all>