II 

113TH CONGRESS 

1ST SESSION S. 1810 

To provide paid family and medical leave benefits to certain individuals, 

and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 12 (legislative day, DECEMBER 11), 2013 

Mrs. GILLIBRAND introduced the following bill; which was read twice and 

referred to the Committee on Finance 

A BILL 

To provide paid family and medical leave benefits to certain 

individuals, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Family and Medical 

5 Insurance Leave Act of 2013’’. 

6 SEC. 2. FINDINGS AND PURPOSE. 

7 (a) FINDINGS.—Congress finds the following: 

8 (1) In nearly two-thirds of families with chil9 dren, all adults in the household work. Three in four 

10 caregivers have worked at a paying job at some 


smartinez on DSK6TPTVN1PROD with BILLS
2 

•S 1810 IS

1 point during their caregiving experience. Without 

2 paid family and medical leave, many workers are un3 able to take time away from work to care for new4 born children, ill or aging parents and relatives, or 

5 themselves. 

6 (2) Both women and men need to be able to 

7 take time off work to participate in early care of 

8 their children, in the care of seriously ill family 

9 members, and to address their own serious health 

10 conditions. Yet, a mere 12 percent of workers in the 

11 United States have access to paid family leave 

12 through their employers, and fewer than 40 percent 

13 have access to short-term disability insurance pro14 vided by their employer to use for their own ill15 nesses. 

16 (3) Many workers cannot afford to take unpaid 

17 time off work to provide care. According to the De18 partment of Labor, nearly half of workers who quali19 fied for leave under the Family and Medical Leave 

20 Act of 1993 (FMLA) in 2011 were unable to take 

21 the leave because they could not afford to take time 

22 off without pay. Six in ten workers who took par23 tially paid or unpaid leave reported difficulty making 

24 ends meet; half of these workers were forced to cut 

25 their leaves short due to financial constraints. 


smartinez on DSK6TPTVN1PROD with BILLS
3 

•S 1810 IS

1 (4) Only 12 percent of all workers had access 

2 to paid family leave in 2012 and it was available to 

3 only 4 percent of individuals working in the lowest 

4 paying jobs. Workers who lack paid family leave face 

5 lost wages or even job loss when they miss work be6 cause of their own illness or to care for an ill child 

7 or parent. In this way, access to paid leave plays a 

8 critical role in families’ efforts to maintain employ9 ment and economic security. 

10 (5) Caregiving has a high value but also comes 

11 at a high cost for family caregivers. The estimated 

12 value of unpaid family care provided in 2009 was 

13 $450 billion. Caregivers face financial, physical and 

14 emotional hardships, and in many cases their ca15 reers, incomes, and retirement security suffer be16 cause of their family responsibilities. Working care17 givers should not have to risk their family’s eco18 nomic security to fulfill their caregiving obligations. 

19 The average worker age 50 and older who leaves the 

20 workforce to care for an elderly parent loses more 

21 than $300,000 in earnings and retirement income. 

22 (6) The population over age 65 is expected to 

23 double within the next few decades. The number of 

24 people with chronic conditions is expected to reach 

25 157 million by 2020. Many of these individuals will 


smartinez on DSK6TPTVN1PROD with BILLS
4 

•S 1810 IS

1 at some point require family care, and for older 

2 workers still in the workforce, many will need time 

3 off at some point to address serious health condi4 tions. 

5 (7) Ensuring working family caregivers have 

6 paid family leave to care for ailing elders could drive 

7 down Medicare costs by decreasing recurrences of 

8 ailments and re-admittance into hospitals. 

9 (8) Many workers are forced to quickly return 

10 to work after the birth or arrival of a child because 

11 they have no access to paid family and medical 

12 leave. Only half of new mothers take paid leave of 

13 any duration after the birth of their first child, and 

14 among women with less than a high school education 

15 the figure is less than 20 percent—a rate that has 

16 not changed in half a century. 

17 (9) When new mothers have no choice but to 

18 return to work without taking leave, children can ex19 perience a variety of negative outcomes including 

20 higher rates of infant mortality, lower rates of 

21 breastfeeding, lower rates of immunization, and a 

22 higher incidence of maternal physical and mental 

23 health concerns. California’s paid family leave insur24 ance program has increased the number of weeks of 

25 leave that women take after childbirth, with larger 


smartinez on DSK6TPTVN1PROD with BILLS
5 

•S 1810 IS

1 effects among women in jobs that do not provide 

2 paid leave. 

3 (10) A nationwide paid family leave program 

4 would address the persistent sex discrimination in 

5 the utilization of leave benefits and reduce the dis6 parity between women and men regarding who takes 

7 time off from work to fulfill caregiving duties. This 

8 disparity is driven in part by the fact that men con9 tinue to earn more than women, and, as a result, it 

10 often makes more economic sense for women in two11 parent families to take unpaid leave and forgo their 

12 lower salary. 

13 (11) Many men would like to be more involved 

14 in caregiving and report greater work-family conflict 

15 than ever before. In California, men’s use of the 

16 State’s paid family leave insurance program to care 

17 for a new child has doubled since the program’s im18 plementation. 

19 (12) Paid family and medical leave promotes 

20 families’ financial security and independence, in21 creases worker retention, and promotes savings for 

22 taxpayers. Women who take paid leave after a 

23 child’s birth are more likely to be in the labor force 

24 in the 9 to 12 months after a child’s birth and to 

25 earn higher wages in the year following their child’s 


smartinez on DSK6TPTVN1PROD with BILLS
6 

•S 1810 IS

1 birth. Both men and women who take paid leave 

2 after a child’s birth are less likely to receive food 

3 stamps and public assistance in the year following a 

4 child’s birth. 

5 (13) Without paid medical leave, workers who 

6 are ill or injured may return to work before being 

7 fully recovered, thus making them susceptible to a 

8 relapse or recurrence, and potentially placing addi9 tional burdens on the health care system. When a 

10 job requires physical stamina or ability, individuals 

11 who return to work too early may put themselves or 

12 others in jeopardy. 

13 (14) A social insurance model of providing paid 

14 family leave pioneered by the states of California 

15 and New Jersey has worked well for workers, their 

16 families, and employers. Between 2004 and 2012, 

17 Californians took more than 1.4 million leaves to 

18 care for a family member or bond with a new child. 

19 Between 2009 and 2012, more than 100,000 New 

20 Jersey workers filed eligible claims for family leave. 

21 The overwhelming majority of California employers 

22 report that the program had a positive or neutral ef23 fect on their business. Researchers conclude that 

24 some employers experienced cost savings by coordiVerDate Mar 15 2010 02:29 Dec 14, 2013 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S1810.IS S1810

smartinez on DSK6TPTVN1PROD with BILLS
7 

•S 1810 IS

1 nating their own benefits with those offered through 

2 the State paid family leave program. 

3 (15) Employers and employees benefit when 

4 workers have access to paid leave. Social Security is 

5 one of the Nation’s primary social insurance systems 

6 and it provides retirement assistance and disability 

7 benefits. When Social Security was created in 1934, 

8 most families had a stay at home caregiver. That is 

9 no longer the case. For the first time in the Nation’s 

10 history, half of all workers in the United States are 

11 women. The system needs to be changed to reflect 

12 the realities of today’s workforce and provide work13 ers with income when they need leave from work due 

14 to the birth of a child or a serious health condition. 

15 (16) When workers can care for themselves and 

16 their loved ones, employers experience positive im17 pacts. More than four times as many worksites cov18 ered by FMLA reported positive effects on employee 

19 productivity, absenteeism, turnover, career advance20 ment and morale, as well as the business’ profit21 ability as reported negative effects in the Depart22 ment of Labor’s 2012 survey on the FMLA. 

23 (b) PURPOSE.—It is the purpose of this Act— 

24 (1) to help working families, including single 

25 working parents and dual-earner families, afford to 


smartinez on DSK6TPTVN1PROD with BILLS
8 

•S 1810 IS

1 take time away from work to provide care for a fam2 ily member and be good workers; 

3 (2) to provide workers with a reasonable level 

4 of wage replacement during time away from work 

5 for a serious health condition, for the birth or adop6 tion of a child, for the care of a child, spouse, or 

7 parent who has a serious health condition, for the 

8 care of an injured servicemember, or for qualifying 

9 exigencies arising from the deployment of a service10 member; 

11 (3) to address sex discrimination, promote the 

12 goal of equal employment opportunity for women 

13 and men, and to provide relief when employers vio14 late the law; and 

15 (4) to accomplish the purposes described in 

16 paragraphs (1), (2), and (3) in a manner that ac17 commodates the legitimate interests of employers. 

18 SEC. 3. DEFINITIONS. 

19 In this Act, the following definitions apply: 

20 (1) CAREGIVING DAY.—The term ‘‘caregiving 

21 day’’ means, with respect to an individual, a cal22 endar day in which the individual engaged in quali23 fied caregiving. 

24 (2) COMMISSIONER.—The term ‘‘Commis25 sioner’’ means the Commissioner of Social Security. 


smartinez on DSK6TPTVN1PROD with BILLS
9 

•S 1810 IS

1 (3) DEPUTY COMMISSIONER.—The term ‘‘Dep2 uty Commissioner’’ means the Deputy Commissioner 

3 who heads the Office of Paid Family and Medical 

4 Leave established under section 4(a). 

5 (4) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible 

6 individual’’ means an individual who is entitled to a 

7 benefit under section 5 for a particular month, upon 

8 filing an application for such benefit for such month. 

9 (5) INITIAL WAITING PERIOD.—The term ‘‘ini10 tial waiting period’’ means a period beginning with 

11 the first caregiving day of an individual occurring 

12 during the individual’s benefit period and ending 

13 after the earlier of— 

14 (A) the fifth caregiving day of the indi15 vidual occurring during the benefit period; or 

16 (B) the month preceding the first month in 

17 the benefit period during which occur not less 

18 than 15 caregiving days of the individual. 

19 (6) QUALIFIED CAREGIVING.—The term ‘‘quali20 fied caregiving’’ means any activity engaged in by an 

21 individual, other than regular employment, for a rea22 son for which an eligible employee would be entitled 

23 to leave under subparagraphs (A) through (E) of 

24 paragraph (1) of section 102(a) of the Family and 

25 Medical Leave Act of 1993 (29 U.S.C. 2612(a)). 


smartinez on DSK6TPTVN1PROD with BILLS
10 

•S 1810 IS

1 (7) SELF-EMPLOYMENT INCOME.—The term 

2 ‘‘self-employment income’’ has the same meaning as 

3 such term in section 211(b) of such Act (42 U.S.C. 

4 411(b)). 

5 (8) STATE.—The term ‘‘State’’ means any 

6 State of the United States or the District of Colum7 bia or any Territory or possession of the United 

8 States. 

9 (9) WAGES.—The term ‘‘wages’’, except as such 

10 term is used in subsection (i)(2) of section 5, has 

11 the same meaning as such term in section 209 of the 

12 Social Security Act (42 U.S.C. 409). 

13 (10) 60-DAY LIMITATION PERIOD.—The term 

14 ‘‘60-day limitation period’’ means a period— 

15 (A) beginning with the first caregiving day 

16 of an individual occurring during the individ17 ual’s benefit period and after the expiration of 

18 the individual’s 5-day waiting period, if applica19 ble; and 

20 (B) ending with the 60th caregiving day of 

21 the individual occurring during the benefit pe22 riod and after the expiration of the 5-day wait23 ing period, 

24 disregarding any caregiving day of the individual oc25 curring during any month in the benefit period after 


smartinez on DSK6TPTVN1PROD with BILLS
11 

•S 1810 IS

1 the first 20 caregiving days of the individual occur2 ring during such month. 

3 SEC. 4. OFFICE OF PAID FAMILY AND MEDICAL LEAVE. 

4 (a) ESTABLISHMENT OF OFFICE.—There is estab5 lished within the Social Security Administration an office 

6 to be known as the Office of Paid Family and Medical 

7 Leave. The Office shall be headed by a Deputy Commis8 sioner who shall be appointed by the Commissioner. 

9 (b) RESPONSIBILITIES OF DEPUTY COMMIS10 SIONER.—The Commissioner, acting through the Deputy 

11 Commissioner, shall be responsible for— 

12 (1) hiring personnel and making employment 

13 decisions with regard to such personnel; 

14 (2) issuing such regulations as may be nec15 essary to carry out the purposes of this Act; 

16 (3) entering into cooperative agreements with 

17 other agencies and departments to ensure the effi18 ciency of the administration of the program; 

19 (4) determining eligibility for family and med20 ical leave insurance benefits under section 5; 

21 (5) determining benefit amounts for each 

22 month of such eligibility and making timely pay23 ments of such benefits to entitled individuals in ac24 cordance with such section; 


smartinez on DSK6TPTVN1PROD with BILLS
12 

•S 1810 IS

1 (6) establishing and maintaining a system of 

2 records relating to the administration of such sec3 tion; 

4 (7) preventing fraud and abuse relating to such 

5 benefits; 

6 (8) providing information on request regarding 

7 eligibility requirements, the claims process, benefit 

8 amounts, maximum benefits payable, notice require9 ments, non-discrimination rights, confidentiality, co10 ordination of leave under this Act and other laws, 

11 collective bargaining agreements, and employer poli12 cies; 

13 (9) annually providing employers a notice in14 forming employees of the availability of such bene15 fits; 

16 (10) annually making available to the public a 

17 report that includes the number of individuals who 

18 received such benefits, the purposes for which such 

19 benefits were received, and an analysis of utilization 

20 rates of such benefits by gender, race, ethnicity, and 

21 income levels; and 

22 (11) tailoring culturally and linguistically com23 petent education and outreach toward increasing uti24 lization rates of benefits under such section. 


smartinez on DSK6TPTVN1PROD with BILLS
13 

•S 1810 IS

1 (c) AVAILABILITY OF DATA.—The Commissioner 

2 shall make available to the Deputy Commissioner such 

3 data as the Commissioner determines necessary to enable 

4 the Deputy Commissioner to effectively carry out the re5 sponsibilities described in subsection (b). 

6 SEC. 5. FAMILY AND MEDICAL LEAVE INSURANCE BENEFIT 

7 PAYMENTS. 

8 (a) IN GENERAL.—Every individual who— 

9 (1) is insured for disability insurance benefits 

10 (as determined under section 223(c) of the Social 

11 Security Act (42 U.S.C. 423(c))) at the time such 

12 individual’s application is filed; 

13 (2) has earned income from employment during 

14 the 12 months prior to the month in which the ap15 plication is filed; 

16 (3) has filed an application for a family and 

17 medical leave insurance benefit in accordance with 

18 subsection (d); and 

19 (4) was engaged in qualified caregiving, or an20 ticipates being so engaged, during the period that 

21 begins 90 days before the date on which such appli22 cation is filed or within 30 days after such date, 

23 shall be entitled to such a benefit for each month in the 

24 benefit period specified in subsection (c), not to exceed 60 

25 caregiving days per benefit period. 


smartinez on DSK6TPTVN1PROD with BILLS
14 

•S 1810 IS

1 (b) BENEFIT AMOUNT.— 

2 (1) IN GENERAL.—Except as otherwise pro3 vided in this subsection, the benefit amount to which 

4 an individual is entitled under this section for a 

5 month shall be an amount equal to the greater of— 

(A) the lesser of 1 6 ⁄18 of the wages and self7 employment income of the individual for the 

8 calendar year in which such wages and self-em9 ployment income are the highest among the 

10 most recent three calendar years, or the max11 imum benefit amount determined under para12 graph (2); or 

13 (B) the minimum benefit amount deter14 mined under paragraph (2), 

15 multiplied by the quotient (not greater than 1) ob16 tained by dividing the number of caregiving days of 

17 the individual in such month by 20. 

18 (2) ANNUAL INCREASE OF MAXIMUM AND MIN19 IMUM BENEFIT AMOUNTS.— 

20 (A) For individuals who initially become el21 igible for family and medical leave insurance 

22 benefits in the first full calendar year after the 

23 date of enactment of this Act, the maximum 

24 monthly benefit amount and the minimum 


smartinez on DSK6TPTVN1PROD with BILLS
15 

•S 1810 IS

1 monthly benefit amount shall be $4,000 and 

2 $580, respectively. 

3 (B) For individuals who initially become el4 igible for family and medical leave insurance 

5 benefits in any calendar year after such first 

6 full calendar year the maximum benefit amount 

7 and the minimum benefit amount shall be, re8 spectively, the product of the corresponding 

9 amount determined with respect to the first cal10 endar year under subparagraph (A) and the 

11 quotient obtained by dividing— 

12 (i) the national average wage index 

13 (as defined in section 209(k)(1) of the So14 cial Security Act (42 U.S.C. 409(k)(1))) 

15 for the second calendar year preceding the 

16 first calendar year for which the deter17 mination is made, by 

18 (ii) the national average wage index 

19 (as so defined) for 2013. 

20 (3) LIMITATIONS ON BENEFITS PAID.— 

21 (A) NONPAYABLE WAITING PERIOD.—Any 

22 calendar day during an individual’s benefit pe23 riod which occurs before the expiration of an 

24 initial waiting period shall not be taken into acVerDate Mar 15 2010 02:29 Dec 14, 2013 Jkt 039200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\S1810.IS S1810

smartinez on DSK6TPTVN1PROD with BILLS
16 

•S 1810 IS

1 count under this subsection as a caregiving day 

2 of the individual. 

3 (B) LIMITATION ON TOTAL BENEFITS

4 PAID.—Any calendar day during an individual’s 

5 benefit period which occurs after the expiration 

6 of a 60-day limitation period shall not be taken 

7 into account under this subsection as a 

8 caregiving day of the individual. 

9 (4) REDUCTION IN BENEFIT AMOUNT ON AC10 COUNT OF RECEIPT OF CERTAIN BENEFITS.—A ben11 efit under this section for a month shall be reduced 

12 by the amount, if any, in certain benefits (as deter13 mined under regulations issued by the Commis14 sioner) as may be otherwise received by an indi15 vidual. For purposes of the preceding sentence, cer16 tain benefits include— 

17 (A) periodic benefits on account of such in18 dividual’s total or partial disability under a 

19 workmen’s compensation law or plan of the 

20 United States or a State; and 

21 (B) periodic benefits on account of an indi22 vidual’s employment status under an unemploy23 ment law or plan of the United States or a 

24 State. 


smartinez on DSK6TPTVN1PROD with BILLS
17 

•S 1810 IS

1 (5) COORDINATION OF BENEFIT AMOUNT WITH

2 CERTAIN STATE BENEFITS.—A benefit received 

3 under this section shall be coordinated, in a manner 

4 determined by regulations issued by the Commis5 sioner, with the periodic benefits received from tem6 porary disability insurance or family leave insurance 

7 programs under any law or plan of a State, a polit8 ical subdivision (as that term is used in section 

9 218(b)(2) of the Social Security Act (42 U.S.C. 

10 418(b)(2))), or an instrumentality of 2 or more 

11 States (as that term is used in section 218(g) of 

12 such Act of the Social Security Act (42 U.S.C. 

13 418(g))). 

14 (c) BENEFIT PERIOD.— 

15 (1) IN GENERAL.—Except as provided in para16 graph (2), the benefit period specified in this sub17 section shall begin on the 1st day of the 1st month 

18 in which the individual meets the criteria specified in 

19 paragraphs (1), (2), and (3) of subsection (a), and 

20 shall end on the date that is 365 days after the 1st 

21 day of the benefit period. 

22 (2) RETROACTIVE BENEFITS.—In the case of 

23 an application for benefits under this section for 

24 qualified caregiving in which the individual was en25 gaged at any time during the 90-day period preVerDate Mar 15 2010 02:29 Dec 14, 2013 Jkt 039200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\S1810.IS S1810

smartinez on DSK6TPTVN1PROD with BILLS
18 

•S 1810 IS

1 ceding the date on which such application is sub2 mitted, the benefit period specified in this subsection 

3 shall begin on the later of— 

4 (A) the 1st day of the 1st month in which 

5 the individual engaged in such qualified 

6 caregiving; or 

7 (B) the 1st day of the 1st month that be8 gins during such 90-day period, 

9 and shall end on the date that is 365 days after the 

10 1st day of the benefit period. 

11 (d) APPLICATION.—An application for a family and 

12 medical leave insurance benefit shall include— 

13 (1) a statement that the individual was engaged 

14 in qualified caregiving, or anticipates being so en15 gaged, during the period that begins 90 days before 

16 the date on which the application is submitted or 

17 within 30 days after such date; 

18 (2) if the qualified caregiving described in the 

19 statement in paragraph (1) is engaged in by the in20 dividual because of a serious health condition of the 

21 individual or a relative of the individual, a certifi22 cation, issued by the health care provider treating 

23 such serious health condition, that affirms the infor24 mation specified in paragraph (1) and contains such 

25 information as the Commissioner shall specify in 


smartinez on DSK6TPTVN1PROD with BILLS
19 

•S 1810 IS

1 regulations, which shall be no more than the infor2 mation that is required to be stated under section 

3 103(b) of the Family and Medical Leave Act of 

4 1993 (29 U.S.C. 2613(b)); 

5 (3) if such qualified caregiving is engaged in by 

6 the individual for any other authorized reason, a cer7 tification, issued by a relevant authority determined 

8 under regulations issued by the Commissioner, that 

9 affirms the circumstances giving rise to such reason; 

10 and 

11 (4) an attestation from the applicant that his or 

12 her employer has been provided with written notice 

13 of the individual’s intention to take family or med14 ical leave, if the individual has an employer, or to 

15 the Commissioner in all other cases. 

16 (e) INELIGIBILITY; DISQUALIFICATION.— 

17 (1) INELIGIBILITY FOR BENEFIT.—An indi18 vidual shall be ineligible for a benefit under this sec19 tion for any month for which the individual is enti20 tled to— 

21 (A) disability insurance benefits under sec22 tion 223 of the Social Security Act (42 U.S.C. 

23 423) or a similar permanent disability program 

24 under any law or plan of a State or political 

25 subdivision or instrumentality of a State (as 


smartinez on DSK6TPTVN1PROD with BILLS
20 

•S 1810 IS

1 such terms are used in section 218 of the Social 

2 Security Act (42 U.S.C. 418)); 

3 (B) monthly insurance benefits under sec4 tion 202 of such Act (42 U.S.C. 402) based on 

5 such individual’s disability (as defined in sec6 tion 223(d) of such Act (42 U.S.C. 423(d))); or 

7 (C) benefits under title XVI of such Act 

8 (42 U.S.C. 1381 et seq.) based on such individ9 ual’s status as a disabled individual (as deter10 mined under section 1614 of such Act (42 

11 U.S.C. 1382c)). 

12 (2) DISQUALIFICATION.—An individual who has 

13 been convicted of a violation under section 208 of 

14 the Social Security Act (42 U.S.C. 408) or who has 

15 been found to have used false statement to secure 

16 benefits under this section, shall be ineligible for 

17 benefits under this section for a 1-year period fol18 lowing the date of such conviction. 

19 (f) REVIEW OF ELIGIBILITY AND BENEFIT PAYMENT

20 DETERMINATIONS.— 

21 (1) ELIGIBILITY DETERMINATIONS.— 

22 (A) IN GENERAL.—The Commissioner 

23 shall provide notice to an individual applying 

24 for benefits under this section of the initial de25 termination of eligibility for such benefits, and 


smartinez on DSK6TPTVN1PROD with BILLS
21 

•S 1810 IS

1 the estimated benefit amount for a month in 

2 which one caregiving day of the individual oc3 curs, as soon as practicable after the applica4 tion is received. 

5 (B) REVIEW.—An individual may request 

6 review of an initial adverse determination with 

7 respect to such application at any time before 

8 the end of the 20-day period that begins on the 

9 date notice of such determination is received, 

10 except that such 20-day period may be extended 

11 for good cause. As soon as practicable after the 

12 individual requests review of the determination, 

13 the Commissioner shall provide notice to the in14 dividual of a final determination of eligibility 

15 for benefits under this section. 

16 (2) BENEFIT PAYMENT DETERMINATIONS.— 

17 (A) IN GENERAL.—The Commissioner 

18 shall make any monthly benefit payment to an 

19 individual claiming benefits for a month under 

20 this section, or provide notice of the reason 

21 such payment will not be made if the Commis22 sioner determines that the individual is not en23 titled to payment for such month, not later 

24 than 20 days after the individual’s monthly 

25 benefit claim report for such month is received. 


smartinez on DSK6TPTVN1PROD with BILLS
22 

•S 1810 IS

1 Such monthly report shall be filed with the 

2 Commissioner not later than 15 days after the 

3 end of each month. 

4 (B) REVIEW.—If the Commissioner deter5 mines that payment will not be made to an in6 dividual for a month, or if the Commissioner 

7 determines that payment shall be made based 

8 on a number of caregiving days in the month 

9 inconsistent with the number of caregiving days 

10 in the monthly benefit claim report of the indi11 vidual for such month, the individual may re12 quest review of such determination at any time 

13 before the end of the 20-day period that begins 

14 on the date notice of such determination is re15 ceived, except that such 20-day period may be 

16 extended for good cause. Not later than 20 days 

17 after the individual requests review of the deter18 mination, the Commissioner shall provide notice 

19 to the individual of a final determination of 

20 payment for such month, and shall make pay21 ment to the individual of any additional amount 

22 not included in the initial payment to the indi23 vidual for such month to which the Commis24 sioner determines the individual is entitled. 


smartinez on DSK6TPTVN1PROD with BILLS
23 

•S 1810 IS

1 (3) BURDEN OF PROOF.—An application for 

2 benefits under this section and a monthly benefit 

3 claim report of an individual shall each be presumed 

4 to be true and accurate, unless the Commissioner 

5 demonstrates by a preponderance of the evidence 

6 that information contained in the application is 

7 false. 

8 (4) DEFINITION OF MONTHLY BENEFIT CLAIM

9 REPORT.—For purposes of this subsection, the term 

10 ‘‘monthly benefit claim report’’ means, with respect 

11 to an individual for a month, the individual’s report 

12 to the Commissioner of the number of caregiving 

13 days of the individual in such month, which shall be 

14 filed no later than 15 days after the end of each 

15 month. 

16 (5) REVIEW.—All final determinations of the 

17 Commissioner under this subsection shall be review18 able according to the procedures set out in section 

19 205 of the Social Security Act (42 U.S.C. 405). 

20 (g) RELATIONSHIP WITH STATE LAW; EMPLOYER

21 BENEFITS.— 

22 (1) IN GENERAL.—This section does not pre23 empt or supercede any provision of State or local 

24 law that authorizes a State or local municipality to 


smartinez on DSK6TPTVN1PROD with BILLS
24 

•S 1810 IS

1 provide paid family and medical leave benefits simi2 lar to the benefits provided under this section. 

3 (2) GREATER BENEFITS ALLOWED.—Nothing 

4 in this Act shall be construed to diminish the obliga5 tion of an employer to comply with any contract, col6 lective bargaining agreement, or any employment 

7 benefit program or plan that provides greater paid 

8 leave or other leave rights to employees than the 

9 rights established under this Act. 

10 (h) PROHIBITED ACTS; ENFORCEMENT.— 

11 (1) IN GENERAL.—It shall be unlawful for any 

12 person to discharge or in any other manner discrimi13 nate against an individual because the individual has 

14 applied for, indicated an intent to apply for, or re15 ceived family and medical leave insurance benefits. 

16 (2) CIVIL ACTION BY AN INDIVIDUAL.— 

17 (A) LIABILITY.—Any person who violates 

18 paragraph (1) shall be liable to any individual 

19 employed by such person who is affected by the 

20 violation— 

21 (i) for damages equal to the sum of— 

22 (I) the amount of— 

23 (aa) any wages, salary, em24 ployment benefits, or other com25 pensation denied or lost to such 


smartinez on DSK6TPTVN1PROD with BILLS
25 

•S 1810 IS

1 individual by reason of the viola2 tion; or 

3 (bb) in a case in which 

4 wages, salary, employment bene5 fits, or other compensation have 

6 not been denied or lost to the in7 dividual, any actual monetary 

8 losses sustained by the individual 

9 as a direct result of the violation, 

10 such as the cost of providing 

11 care, up to a sum equal to 60 

12 calendar days of wages or salary 

13 for the individual; 

14 (II) the interest on the amount 

15 described in subclause (I) calculated 

16 at the prevailing rate; and 

17 (III) an additional amount as liq18 uidated damages equal to the sum of 

19 the amount described in subclause (I) 

20 and the interest described in sub21 clause (II), except that if a person 

22 who has violated paragraph (1) proves 

23 to the satisfaction of the court that 

24 the act or omission which violated 

25 paragraph (1) was in good faith and 


smartinez on DSK6TPTVN1PROD with BILLS
26 

•S 1810 IS

1 that the person had reasonable 

2 grounds for believing that the act or 

3 omission was not a violation of para4 graph (1), such court may, in the dis5 cretion of the court, reduce the 

6 amount of the liability to the amount 

7 and interest determined under sub8 clauses (I) and (II), respectively; and 

9 (ii) for such equitable relief as may be 

10 appropriate, including employment, rein11 statement, and promotion. 

12 (B) RIGHT OF ACTION.—An action to re13 cover the damages or equitable relief prescribed 

14 in subparagraph (A) may be maintained against 

15 any person in any Federal or State court of 

16 competent jurisdiction by any individual for and 

17 on behalf of— 

18 (i) the individual; or 

19 (ii) the individual and other individ20 uals similarly situated. 

21 (C) FEES AND COSTS.—The court in such 

22 an action shall, in addition to any judgment 

23 awarded to the plaintiff, allow a reasonable at24 torney’s fee, reasonable expert witness fees, and 


smartinez on DSK6TPTVN1PROD with BILLS
27 

•S 1810 IS

1 other costs of the action to be paid by the de2 fendant. 

3 (D) LIMITATIONS.—The right provided by 

4 subparagraph (B) to bring an action by or on 

5 behalf of any individual shall terminate— 

6 (i) on the filing of a complaint by the 

7 Commissioner in an action under para8 graph (5) in which restraint is sought of 

9 any further delay in the payment of the 

10 amount described in subparagraph (A)(I) 

11 to such individual by the person respon12 sible under subparagraph (A) for the pay13 ment; or 

14 (ii) on the filing of a complaint by the 

15 Commissioner in an action under para16 graph (3) in which a recovery is sought of 

17 the damages described in subparagraph 

18 (A)(I) owing to an individual by a person 

19 liable under subparagraph (A), 

20 unless the action described in clause (I) or (ii) 

21 is dismissed without prejudice on motion of the 

22 Commissioner. 

23 (3) ACTION BY THE COMMISSIONER.— 

24 (A) CIVIL ACTION.—The Commissioner 

25 may bring an action in any court of competent 


smartinez on DSK6TPTVN1PROD with BILLS
28 

•S 1810 IS

1 jurisdiction to recover the damages described in 

2 paragraph (2)(A)(I). 

3 (B) SUMS RECOVERED.—Any sums recov4 ered by the Commissioner pursuant to subpara5 graph (A) shall be held in a special deposit ac6 count and shall be paid, on order of the Com7 missioner, directly to each individual affected. 

8 Any such sums not paid to an individual be9 cause of inability to do so within a period of 3 

10 years shall be deposited into the Federal Family 

11 and Medical Leave Insurance Trust Fund. 

12 (4) LIMITATION.— 

13 (A) IN GENERAL.—An action may be 

14 brought under this subsection not later than 3 

15 years after the date of the last event consti16 tuting the alleged violation for which the action 

17 is brought. 

18 (B) COMMENCEMENT.—An action brought 

19 by the Commissioner under this subsection shall 

20 be considered to be commenced on the date 

21 when the complaint is filed. 

22 (5) ACTION FOR INJUNCTION BY COMMIS23 SIONER.—The district courts of the United States 

24 shall have jurisdiction, for cause shown, in an action 

25 brought by the Commissioner— 


smartinez on DSK6TPTVN1PROD with BILLS
29 

•S 1810 IS

1 (A) to restrain violations of paragraph (1), 

2 including the restraint of any withholding of 

3 payment of wages, salary, employment benefits, 

4 or other compensation, plus interest, found by 

5 the court to be due to an individual; or 

6 (B) to award such other equitable relief as 

7 may be appropriate, including employment, re8 instatement, and promotion. 

9 (i) SPECIAL RULE FOR RAILROAD EMPLOYEES.—For 

10 purposes of subsection (a)(1), an individual shall be 

11 deemed to be insured for disability insurance benefits if 

12 the individual would be so insured if the individual’s serv13 ice as an employee (as defined in the section 1(b) of the 

14 Railroad Retirement Act of 1974) after December 31, 

15 1936, were included within the meaning of the term ‘‘em16 ployment’’ for purposes of title II of the Social Security 

17 Act (42 U.S.C. 401 et seq.). 

18 (j) DETERMINATION OF WHETHER AN ACTIVITY

19 CONSTITUTES QUALIFIED CAREGIVING.— 

20 (1) IN GENERAL.—For purposes of determining 

21 whether an activity engaged in by an individual con22 stitutes qualified caregiving under this section— 

23 (A) the term ‘‘spouse’’ (as used in section 

24 102(a) of the Family and Medical Leave Act 


smartinez on DSK6TPTVN1PROD with BILLS
30 

•S 1810 IS

1 (29 U.S.C. 2612(a))) includes the individual’s 

2 domestic partner; and 

3 (B) the term ‘‘son or daughter’’ (as used 

4 in such section) includes a son or daughter (as 

5 defined in section 101 of such Act) of the indi6 vidual’s domestic partner. 

7 (2) DOMESTIC PARTNER.— 

8 (A) IN GENERAL.—For purposes of para9 graph (1), the term ‘‘domestic partner’’, with 

10 respect to an individual, means another indi11 vidual with whom the individual is in a com12 mitted relationship. 

13 (B) COMMITTED RELATIONSHIP DE14 FINED.—The term ‘‘committed relationship’’ 

15 means a relationship between two individuals 

16 (each at least 18 years of age) in which each 

17 individual is the other individual’s sole domestic 

18 partner and both individuals share responsi19 bility for a significant measure of each other’s 

20 common welfare. The term includes any such 

21 relationship between two individuals, including 

22 individuals of the same sex, that is granted 

23 legal recognition by a State or political subdivi24 sion of a State as a marriage or analogous relaVerDate Mar 15 2010 02:29 Dec 14, 2013 Jkt 039200 PO 00000 Frm 00030 Fmt 6652 Sfmt 6201 E:\BILLS\S1810.IS S1810

smartinez on DSK6TPTVN1PROD with BILLS
31 

•S 1810 IS

1 tionship, including a civil union or domestic 

2 partnership. 

3 (k) APPLICABILITY OF CERTAIN SOCIAL SECURITY

4 ACT PROVISIONS.—The provisions of sections 204, 205, 

5 206, and 208 of the Social Security Act shall apply to 

6 benefit payments authorized by and paid out pursuant to 

7 this section in the same way that such provisions apply 

8 to benefit payments authorized by and paid out pursuant 

9 to title II of such Act. 

10 (l) EFFECTIVE DATE FOR APPLICATIONS.—Applica11 tions described in this section may be filed beginning 18 

12 months after the date of enactment of this Act. 

13 SEC. 6. ESTABLISHMENT OF FAMILY AND MEDICAL LEAVE 

14 INSURANCE TRUST FUND. 

15 (a) IN GENERAL.—There is hereby created on the 

16 books of the Treasury of the United States a trust fund 

17 to be known as the ‘‘Federal Family and Medical Leave 

18 Insurance Trust Fund’’. The Federal Family and Medical 

19 Leave Insurance Trust Fund shall consist of such gifts 

20 and bequests as may be made as provided in section 

21 201(i)(1) of the Social Security Act (42 U.S.C. 401(i)(1)) 

22 and such amounts as may be appropriated to, or deposited 

23 in, the Federal Family and Medical Leave Insurance 

24 Trust Fund as provided in this section. 

25 (b) AUTHORIZATION OF APPROPRIATIONS.— 


smartinez on DSK6TPTVN1PROD with BILLS
32 

•S 1810 IS

1 (1) IN GENERAL.—There is authorized to be 

2 appropriated to the Federal Family and Medical 

3 Leave Insurance Trust Fund out of moneys in the 

4 Treasury not otherwise appropriated— 

5 (A) for the first three fiscal years begin6 ning after the date of enactment of this Act, 

7 such sums as may be necessary for the Com8 missioner to administer the office established 

9 under section 4 and pay the benefits under sec10 tion 5; 

11 (B) 100 percent of the taxes imposed by 

12 sections 3101(c) and 3111(c) of the Internal 

13 Revenue Code of 1986 with respect to wages 

14 (as defined in section 3121 of such Code) re15 ported to the Secretary of the Treasury pursu16 ant to subtitle F of such Code, as determined 

17 by the Secretary of the Treasury by applying 

18 the applicable rate of tax under such sections to 

19 such wages; 

20 (C) 100 percent of the taxes imposed by 

21 section 1401(c) of such Code with respect to 

22 self-employment income (as defined in section 

23 1402 of such Code) reported to the Secretary of 

24 the Treasury on tax returns under subtitle F of 

25 such Code, as determined by the Secretary of 


smartinez on DSK6TPTVN1PROD with BILLS
33 

•S 1810 IS

1 the Treasury by applying the applicable rate of 

2 tax under such section to such self-employment 

3 income; and 

4 (D) 100 percent of the taxes imposed by 

5 sections 3201(c), 3211(c), and 3221(c) of such 

6 Code with respect to compensation (as defined 

7 in section 3231 of such Code) reported to the 

8 Secretary of the Treasury on tax returns under 

9 subtitle F of such Code, as determined by the 

10 Secretary of the Treasury by applying the ap11 plicable rate of tax under such sections to such 

12 compensation. 

13 (2) REPAYMENT OF INITIAL APPROPRIATION.— 

14 Amounts appropriated pursuant to subparagraph 

15 (A) of paragraph (1) shall be repaid to the Treasury 

16 of the United States not later than 10 years after 

17 the first appropriation is made pursuant to such 

18 subparagraph. 

19 (3) TRANSFER TO TRUST FUND.—The amounts 

20 described in paragraph (2) shall be transferred from 

21 time to time from the general fund in the Treasury 

22 to the Federal Family and Medical Leave Insurance 

23 Trust Fund, such amounts to be determined on the 

24 basis of estimates by the Secretary of the Treasury 

25 of the taxes, specified in such paragraph, paid to or 


smartinez on DSK6TPTVN1PROD with BILLS
34 

•S 1810 IS

1 deposited into the Treasury. Proper adjustments 

2 shall be made in amounts subsequently transferred 

3 to the extent prior estimates were inconsistent with 

4 the taxes specified in such paragraph. 

5 (c) MANAGEMENT OF TRUST FUND.—The provisions 

6 of subsections (c), (d), (e), (f), (i), and (m) of section 201 

7 of the Social Security Act (42 U.S.C. 401) shall apply with 

8 respect to the Federal Family and Medical Leave Insur9 ance Trust Fund in the same manner as such provisions 

10 apply to the Federal Old-Age and Survivors Insurance 

11 Trust Fund and the Disability Insurance Trust Fund. 

12 (d) BENEFITS PAID FROM TRUST FUND.—Benefit 

13 payments required to be made under section 5 shall be 

14 made only from the Federal Family and Medical Leave 

15 Insurance Trust Fund. 

16 (e) ADMINISTRATION.—There are authorized to be 

17 made available for expenditure, out of the Federal Family 

18 and Medical Leave Insurance Trust Fund, such sums as 

19 may be necessary to pay the costs of the administration 

20 of section 5, including start-up costs, technical assistance, 

21 outreach, education, evaluation, and reporting. 

22 (f) PROHIBITION.—No funds from the Social Secu23 rity Trust Fund or appropriated to the Social Security Ad24 ministration to administer Social Security programs may 


smartinez on DSK6TPTVN1PROD with BILLS
35 

•S 1810 IS

1 be used for Federal Family and Medical Leave Insurance 

2 benefits or administration set forth under this Act. 

3 SEC. 7. INTERNAL REVENUE CODE PROVISIONS. 

4 (a) IN GENERAL.— 

5 (1) EMPLOYEE CONTRIBUTION.—Section 3101 

6 of the Internal Revenue Code of 1986 is amended— 

7 (A) by redesignating subsection (c) as sub8 section (d), and 

9 (B) by inserting after subsection (b) the 

10 following: 

11 ‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 

12 ‘‘(1) IN GENERAL.—In addition to other taxes, 

13 there is hereby imposed on the income of every indi14 vidual a tax equal to the applicable percentage of the 

15 wages (as defined in section 3121(a)) received by the 

16 individual with respect to employment (as defined in 

17 section 3121(b)). 

18 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

19 of paragraph (1), the term ‘applicable percentage’ 

20 means 0.2 percent in the case of wages received in 

21 any calendar year.’’. 

22 (2) EMPLOYER CONTRIBUTION.—Section 3111 

23 of such Code is amended— 

24 (A) by redesignating subsections (c) and 

25 (d) as subsections (d) and (e), respectively, and 


smartinez on DSK6TPTVN1PROD with BILLS
36 

•S 1810 IS

1 (B) by inserting after subsection (b) the 

2 following: 

3 ‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 

4 ‘‘(1) IN GENERAL.—In addition to other taxes, 

5 there is hereby imposed on every employer an excise 

6 tax, with respect to having individuals in his employ, 

7 equal to the applicable percentage of the wages (as 

8 defined in section 3121(a)) paid by the employer 

9 with respect to employment (as defined in section 

10 3121(b)). 

11 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

12 of paragraph (1), the term ‘applicable percentage’ 

13 means 0.2 percent in the case of wages paid in any 

14 calendar year.’’. 

15 (3) SELF-EMPLOYMENT INCOME CONTRIBU16 TION.— 

17 (A) IN GENERAL.—Section 1401 of such 

18 Code is amended— 

19 (i) by redesignating subsection (c) as 

20 subsection (d), and 

21 (ii) by inserting after subsection (b) 

22 the following: 

23 ‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 

24 ‘‘(1) IN GENERAL.—In addition to other taxes, 

25 there is hereby imposed for each taxable year, on the 


smartinez on DSK6TPTVN1PROD with BILLS
37 

•S 1810 IS

1 self-employment income of every individual, a tax 

2 equal to the applicable percentage of the amount of 

3 the self-employment income for such taxable year. 

4 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

5 of paragraph (1), the term ‘applicable percentage’ 

6 means 0.4 percent in the case of self-employment in7 come in any taxable year.’’. 

8 (B) EXCLUSION OF CERTAIN NET EARN9 INGS FROM SELF-EMPLOYMENT.—Section 

10 1402(b)(1) of such Code is amended by striking 

11 ‘‘tax imposed by section 1401(a)’’ and inserting 

12 ‘‘taxes imposed by subsections (a) and (c) of 

13 section 1401’’. 

14 (b) RAILROAD RETIREMENT TAX ACT.— 

15 (1) EMPLOYEE CONTRIBUTION.—Section 3201 

16 of such Code is amended— 

17 (A) by redesignating subsection (c) as sub18 section (d), and 

19 (B) by inserting after subsection (b) the 

20 following: 

21 ‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 

22 ‘‘(1) IN GENERAL.—In addition to other taxes, 

23 there is hereby imposed on the income of each em24 ployee a tax equal to the applicable percentage of 

25 the compensation received during any calendar year 


smartinez on DSK6TPTVN1PROD with BILLS
38 

•S 1810 IS

1 by such employee for services rendered by such em2 ployee. 

3 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

4 of paragraph (1), the term ‘applicable percentage’ 

5 means 0.2 percent in the case of compensation re6 ceived in any calendar year.’’. 

7 (2) EMPLOYEE REPRESENTATIVE CONTRIBU8 TION.—Section 3211 of such Code is amended— 

9 (A) by redesignating subsection (c) as sub10 section (d), and 

11 (B) by inserting after subsection (b) the 

12 following: 

13 ‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 

14 ‘‘(1) IN GENERAL.—In addition to other taxes, 

15 there is hereby imposed on the income of each em16 ployee representative a tax equal to the applicable 

17 percentage of the compensation received during any 

18 calendar year by such employee representative for 

19 services rendered by such employee representative. 

20 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

21 of paragraph (1), the term ‘applicable percentage’ 

22 means 0.2 percent in the case of compensation re23 ceived in any calendar year.’’. 

24 (3) EMPLOYER CONTRIBUTION.—Section 3221 

25 of such Code is amended— 


smartinez on DSK6TPTVN1PROD with BILLS
39 

•S 1810 IS

1 (A) by redesignating subsections (c) and 

2 (d) as subsections (d) and (e), respectively, and 

3 (B) by inserting after subsection (b) the 

4 following: 

5 ‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 

6 ‘‘(1) IN GENERAL.—In addition to other taxes, 

7 there is hereby imposed on every employer an excise 

8 tax, with respect to having individuals in his employ, 

9 equal to the applicable percentage of the compensa10 tion paid during any calendar year by such employer 

11 for services rendered to such employer. 

12 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

13 of paragraph (1), the term ‘applicable percentage’ 

14 means 0.2 percent in the case of compensation paid 

15 in any calendar year.’’. 

16 (c) EFFECTIVE DATE.—The amendments made by 

17 subsections (a) and (b) shall take effect 120 days after 

18 the date of enactment of this Act. 

19 SEC. 8. REGULATIONS. 

20 The Commissioner, in consultation with the Secretary 

21 of Labor, shall prescribe regulations necessary to carry out 

22 this Act. In developing such regulations, the Commissioner 

23 shall consider the input from a volunteer advisory body 

24 comprised of not more than 15 individuals, including ex25 perts in the relevant subject matter and officials charged 


smartinez on DSK6TPTVN1PROD with BILLS
40 

•S 1810 IS

1 with implementing State paid family and medical leave in2 surance programs. The Commissioner shall take such pro3 grams into account when proposing regulations. Such indi4 viduals shall be appointed as follows: 

5 (1) Five individuals to be appointed by the 

6 President. 

7 (2) Three individuals to be appointed by the 

8 majority leader of the Senate. 

9 (3) Two individuals to be appointed by the mi10 nority leader of the Senate. 

11 (4) Three individuals to be appointed by the 

12 Speaker of the House of Representatives. 

13 (5) Two individuals to be appointed by the mi14 nority leader of the House of Representatives. 

15 SEC. 9. GAO STUDY. 

16 Not later than 3 years after the date of enactment 

17 of this Act, the Comptroller General shall submit to Con18 gress a report on family and medical leave insurance bene19 fits paid under section 5 for any month during the 1-year 

20 period beginning on January 1, 2015. The report shall in21 clude the following: 

22 (1) An identification of the total number of ap23 plications for such benefits filed for any month dur24 ing such 1-year period, and the average number of 

25 days occurring in the period beginning on the date 


smartinez on DSK6TPTVN1PROD with BILLS
41 

•S 1810 IS

1 on which such an application is received and ending 

2 on the date on which the initial determination of eli3 gibility with respect to the application is made. 

4 (2) An identification of the total number of re5 quests for review of an initial adverse determination 

6 of eligibility for such benefits made during such 1- 

7 year period, and the average number of days occur8 ring in the period beginning on the date on which 

9 such review is requested and ending on the date on 

10 which the final determination of eligibility with re11 spect to such review is made. 

12 (3) An identification of the total number of 

13 monthly benefit claim reports for such benefits filed 

14 during such 1-year period, and the average number 

15 of days occurring in the period beginning on the 

16 date on which such a claim report is received and 

17 ending on the date on which the initial determina18 tion of eligibility with respect to the claim report is 

19 made. 

20 (4) An identification of the total number of re21 quests for review of an initial adverse determination 

22 relating to a monthly benefit claim report for such 

23 benefits made during such 1-year period, and the av24 erage number of days occurring in the period begin25 ning on the date on which such review is requested 


smartinez on DSK6TPTVN1PROD with BILLS
42 

•S 1810 IS

1 and ending on the date on which the final deter2 mination of eligibility with respect to such review is 

3 made. 

4 (5) An identification of any excessive delay in 

5 any of the periods described in paragraphs (1) 

6 through (4), and a description of the causes for such 

7 delay. 

8 SEC. 10. CONFORMING AMENDMENTS. 

9 (a) INTERNAL REVENUE CODE AMENDMENTS.—Sec10 tion 6413(c) of the Internal Revenue Code of 1986 is 

11 amended— 

12 (1) in paragraph (1)— 

13 (A) by inserting ‘‘, section 3101(c),’’ after 

14 ‘‘by section 3101(a)’’; and 

15 (B) by striking ‘‘both’’ and inserting 

16 ‘‘each’’; and 

17 (2) in paragraph (2)— 

18 (A) in subparagraph (B)— 

19 (i) by inserting ‘‘or 3101(c)’’ after 

20 ‘‘3101(a)’’ each place it appears; and 

21 (ii) by inserting ‘‘or 235’’ after ‘‘218’’ 

22 each place it appears; and 

23 (B) in subparagraph (C), by inserting ‘‘or 

24 3101(c)’’ after ‘‘3101(a)’’ each place it appears. 


smartinez on DSK6TPTVN1PROD with BILLS
43 

•S 1810 IS

1 (b) RAILROAD RETIREMENT ACT OF 1974 AMEND2 MENT.—Section 15(a) of the Railroad Retirement Act of 

3 1974 (45 U.S.C. 231n(a)) is amended by inserting ‘‘(other 

4 than sections 3201(c), 3211(c), and 3221(c))’’ before the 

5 period at the end. 

Æ 


smartinez on DSK6TPTVN1PROD with BILLS