(3) BURDEN
OF
PROOF.—An application for 
benefits under this section and a monthly benefit 
claim report of an individual shall each be presumed 
to be true and accurate, unless the Commissioner 
demonstrates by a preponderance of the evidence 
that information contained in the application is 
false. 
(4) DEFINITION OF MONTHLY BENEFIT CLAIM 
REPORT.—For purposes of this subsection, the term 
‘‘monthly benefit claim report’’ means, with respect 
to an individual for a month, the individual’s report 
to the Commissioner of the number of caregiving 
days of the individual in such month, which shall be 
filed no later than 15 days after the end of each 
month. 
(5) REVIEW.—All final determinations of the 
Commissioner under this subsection shall be review-
able according to the procedures set out in section 
205 of the Social Security Act (42 U.S.C. 405). 
(h) RELATIONSHIP WITH STATE LAW; EMPLOYER 
BENEFITS.— 
(1) IN GENERAL.—This section does not pre-
empt or supercede any provision of State or local 
law that authorizes a State or local municipality to 
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provide paid family and medical leave benefits simi-
lar to the benefits provided under this section. 
(2) GREATER
BENEFITS
ALLOWED.—Nothing 
in this Act shall be construed to diminish the obliga-
tion of an employer to comply with any contract, col-
lective bargaining agreement, or any employment 
benefit program or plan that provides greater paid 
leave or other leave rights to employees than the 
rights established under this Act. 
(i) PROHIBITED ACTS; ENFORCEMENT.— 
(1) IN GENERAL.—It shall be unlawful for any 
person to discharge or in any other manner discrimi-
nate against an individual because the individual has 
applied for, indicated an intent to apply for, or re-
ceived family and medical leave insurance benefits. 
(2) CIVIL ACTION BY AN INDIVIDUAL.— 
(A) LIABILITY.—Any person who violates 
paragraph (1) shall be liable to any individual 
employed by such person who is affected by the 
violation— 
(i) for damages equal to the sum of— 
(I) the amount of— 
(aa) any wages, salary, em-
ployment benefits, or other com-
pensation denied or lost to such 
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individual by reason of the viola-
tion; or 
(bb) in a case in which 
wages, salary, employment bene-
fits, or other compensation have 
not been denied or lost to the in-
dividual, any actual monetary 
losses sustained by the individual 
as a direct result of the violation, 
such as the cost of providing 
care, up to a sum equal to 60 
calendar days of wages or salary 
for the individual; 
(II) the interest on the amount 
described in subclause (I) calculated 
at the prevailing rate; and 
(III) an additional amount as liq-
uidated damages equal to the sum of 
the amount described in subclause (I) 
and the interest described in sub-
clause (II), except that if a person 
who has violated paragraph (1) proves 
to the satisfaction of the court that 
the act or omission which violated 
paragraph (1) was in good faith and 
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that 
the 
person 
had 
reasonable 
grounds for believing that the act or 
omission was not a violation of para-
graph (1), such court may, in the dis-
cretion of the court, reduce the 
amount of the liability to the amount 
and interest determined under sub-
clauses (I) and (II), respectively; and 
(ii) for such equitable relief as may be 
appropriate, including employment, rein-
statement, and promotion. 
(B) RIGHT OF ACTION.—An action to re-
cover the damages or equitable relief prescribed 
in subparagraph (A) may be maintained against 
any person in any Federal or State court of 
competent jurisdiction by any individual for and 
on behalf of— 
(i) the individual; or 
(ii) the individual and other individ-
uals similarly situated. 
(C) FEES AND COSTS.—The court in such 
an action shall, in addition to any judgment 
awarded to the plaintiff, allow a reasonable at-
torney’s fee, reasonable expert witness fees, and 
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other costs of the action to be paid by the de-
fendant. 
(D) LIMITATIONS.—The right provided by 
subparagraph (B) to bring an action by or on 
behalf of any individual shall terminate— 
(i) on the filing of a complaint by the 
Commissioner in an action under para-
graph (5) in which restraint is sought of 
any further delay in the payment of the 
amount described in subparagraph (A)(I) 
to such individual by the person respon-
sible under subparagraph (A) for the pay-
ment; or 
(ii) on the filing of a complaint by the 
Commissioner in an action under para-
graph (3) in which a recovery is sought of 
the damages described in subparagraph 
(A)(I) owing to an individual by a person 
liable under subparagraph (A), 
unless the action described in clause (I) or (ii) 
is dismissed without prejudice on motion of the 
Commissioner. 
(3) ACTION BY THE COMMISSIONER.— 
(A) CIVIL
ACTION.—The Commissioner 
may bring an action in any court of competent 
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jurisdiction to recover the damages described in 
paragraph (2)(A)(I). 
(B) SUMS RECOVERED.—Any sums recov-
ered by the Commissioner pursuant to subpara-
graph (A) shall be held in a special deposit ac-
count and shall be paid, on order of the Com-
missioner, directly to each individual affected. 
Any such sums not paid to an individual be-
cause of inability to do so within a period of 3 
years shall be deposited into the Federal Family 
and Medical Leave Insurance Trust Fund. 
(4) LIMITATION.— 
(A) IN
GENERAL.—An action may be 
brought under this subsection not later than 3 
years after the date of the last event consti-
tuting the alleged violation for which the action 
is brought. 
(B) COMMENCEMENT.—An action brought 
by the Commissioner under this subsection shall 
be considered to be commenced on the date 
when the complaint is filed. 
(5) ACTION
FOR
INJUNCTION
BY
COMMIS-
SIONER.—The district courts of the United States 
shall have jurisdiction, for cause shown, in an action 
brought by the Commissioner— 
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emcdonald on DSK67QTVN1PROD with BILLS
(A) to restrain violations of paragraph (1), 
including the restraint of any withholding of 
payment of wages, salary, employment benefits, 
or other compensation, plus interest, found by 
the court to be due to an individual; or 
(B) to award such other equitable relief as 
may be appropriate, including employment, re-
instatement, and promotion. 
(j) SPECIAL RULE FOR RAILROAD EMPLOYEES.— 
For purposes of subsection (a)(1), an individual shall be 
deemed to be insured for disability insurance benefits if 
the individual would be so insured if the individual’s serv-
ice as an employee (as defined in the section 1(b) of the 
Railroad Retirement Act of 1974) after December 31, 
1936, were included within the meaning of the term ‘‘em-
ployment’’ for purposes of title II of the Social Security 
Act (42 U.S.C. 401 et seq.). 
(k) DETERMINATION
OF WHETHER
AN ACTIVITY 
CONSTITUTES QUALIFIED CAREGIVING.— 
(1) IN GENERAL.—For purposes of determining 
whether an activity engaged in by an individual con-
stitutes qualified caregiving under this section— 
(A) the term ‘‘spouse’’ (as used in section 
102(a) of the Family and Medical Leave Act 
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(29 U.S.C. 2612(a))) includes the individual’s 
domestic partner; and 
(B) the term ‘‘son or daughter’’ (as used 
in such section) includes a son or daughter (as 
defined in section 101 of such Act) of the indi-
vidual’s domestic partner. 
(2) DOMESTIC PARTNER.— 
(A) IN GENERAL.—For purposes of para-
graph (1), the term ‘‘domestic partner’’, with 
respect to an individual, means another indi-
vidual with whom the individual is in a com-
mitted relationship. 
(B) 
COMMITTED
RELATIONSHIP
DE-
FINED.—The term ‘‘committed relationship’’ 
means a relationship between two individuals 
(each at least 18 years of age) in which each 
individual is the other individual’s sole domestic 
partner and both individuals share responsi-
bility for a significant measure of each other’s 
common welfare. The term includes any such 
relationship between two individuals, including 
individuals of the same sex, that is granted 
legal recognition by a State or political subdivi-
sion of a State as a marriage or analogous rela-
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tionship, including a civil union or domestic 
partnership. 
(l) APPLICABILITY OF CERTAIN SOCIAL SECURITY 
ACT PROVISIONS.—The provisions of sections 204, 205, 
206, and 208 of the Social Security Act shall apply to 
benefit payments authorized by and paid out pursuant to 
this section in the same way that such provisions apply 
to benefit payments authorized by and paid out pursuant 
to title II of such Act. 
(m) EFFECTIVE DATE FOR APPLICATIONS.—Appli-
cations described in this section may be filed beginning 
18 months after the date of enactment of this Act. 
SEC. 6. ESTABLISHMENT OF FAMILY AND MEDICAL LEAVE 
INSURANCE TRUST FUND. 
(a) IN GENERAL.—There is hereby created on the 
books of the Treasury of the United States a trust fund 
to be known as the ‘‘Federal Family and Medical Leave 
Insurance Trust Fund’’. The Federal Family and Medical 
Leave Insurance Trust Fund shall consist of such gifts 
and bequests as may be made as provided in section 
201(i)(1) of the Social Security Act (42 U.S.C. 401(i)(1)) 
and such amounts as may be appropriated to, or deposited 
in, the Federal Family and Medical Leave Insurance 
Trust Fund as provided in this section. 
(b) AUTHORIZATION OF APPROPRIATIONS.— 
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(1) IN GENERAL.—There is authorized to be 
appropriated to the Federal Family and Medical 
Leave Insurance Trust Fund out of moneys in the 
Treasury not otherwise appropriated— 
(A) for the first three fiscal years begin-
ning after the date of enactment of this Act, 
such sums as may be necessary for the Com-
missioner to administer the office established 
under section 4 and pay the benefits under sec-
tion 5; 
(B) 100 percent of the taxes imposed by 
sections 3101(c) and 3111(c) of the Internal 
Revenue Code of 1986 with respect to wages 
(as defined in section 3121 of such Code) re-
ported to the Secretary of the Treasury pursu-
ant to subtitle F of such Code, as determined 
by the Secretary of the Treasury by applying 
the applicable rate of tax under such sections to 
such wages; 
(C) 100 percent of the taxes imposed by 
section 1401(c) of such Code with respect to 
self-employment income (as defined in section 
1402 of such Code) reported to the Secretary of 
the Treasury on tax returns under subtitle F of 
such Code, as determined by the Secretary of 
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the Treasury by applying the applicable rate of 
tax under such section to such self-employment 
income; and 
(D) 100 percent of the taxes imposed by 
sections 3201(c), 3211(c), and 3221(c) of such 
Code with respect to compensation (as defined 
in section 3231 of such Code) reported to the 
Secretary of the Treasury on tax returns under 
subtitle F of such Code, as determined by the 
Secretary of the Treasury by applying the ap-
plicable rate of tax under such sections to such 
compensation. 
(2) REPAYMENT OF INITIAL APPROPRIATION.— 
Amounts appropriated pursuant to subparagraph 
(A) of paragraph (1) shall be repaid to the Treasury 
of the United States not later than 10 years after 
the first appropriation is made pursuant to such 
subparagraph. 
(3) TRANSFER TO TRUST FUND.—The amounts 
described in paragraph (2) shall be transferred from 
time to time from the general fund in the Treasury 
to the Federal Family and Medical Leave Insurance 
Trust Fund, such amounts to be determined on the 
basis of estimates by the Secretary of the Treasury 
of the taxes, specified in such paragraph, paid to or 
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deposited into the Treasury. Proper adjustments 
shall be made in amounts subsequently transferred 
to the extent prior estimates were inconsistent with 
the taxes specified in such paragraph. 
(c) MANAGEMENT OF TRUST FUND.—The provisions 
of subsections (c), (d), (e), (f), (i), and (m) of section 201 
of the Social Security Act (42 U.S.C. 401) shall apply with 
respect to the Federal Family and Medical Leave Insur-
ance Trust Fund in the same manner as such provisions 
apply to the Federal Old-Age and Survivors Insurance 
Trust Fund and the Disability Insurance Trust Fund. 
(d) BENEFITS PAID FROM TRUST FUND.—Benefit 
payments required to be made under section 5 shall be 
made only from the Federal Family and Medical Leave 
Insurance Trust Fund. 
(e) ADMINISTRATION.—There are authorized to be 
made available for expenditure, out of the Federal Family 
and Medical Leave Insurance Trust Fund, such sums as 
may be necessary to pay the costs of the administration 
of section 5, including start-up costs, technical assistance, 
outreach, education, evaluation, and reporting. 
(f) PROHIBITION.—No funds from the Social Secu-
rity Trust Fund or appropriated to the Social Security Ad-
ministration to administer Social Security programs may 
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be used for Federal Family and Medical Leave Insurance 
benefits or administration set forth under this Act. 
SEC. 7. INTERNAL REVENUE CODE PROVISIONS. 
(a) IN GENERAL.— 
(1) EMPLOYEE CONTRIBUTION.—Section 3101 
of the Internal Revenue Code of 1986 is amended— 
(A) by redesignating subsection (c) as sub-
section (d), and 
(B) by inserting after subsection (b) the 
following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed on the income of every indi-
vidual a tax equal to the applicable percentage of the 
wages (as defined in section 3121(a)) received by the 
individual with respect to employment (as defined in 
section 3121(b)). 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.2 percent in the case of wages received in 
any calendar year.’’. 
(2) EMPLOYER CONTRIBUTION.—Section 3111 
of such Code is amended— 
(A) by redesignating subsections (c) and 
(d) as subsections (d) and (e), respectively, and 
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(B) by inserting after subsection (b) the 
following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed on every employer an excise 
tax, with respect to having individuals in his employ, 
equal to the applicable percentage of the wages (as 
defined in section 3121(a)) paid by the employer 
with respect to employment (as defined in section 
3121(b)). 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.2 percent in the case of wages paid in any 
calendar year.’’. 
(3) SELF-EMPLOYMENT
INCOME
CONTRIBU-
TION.— 
(A) IN GENERAL.—Section 1401 of such 
Code is amended— 
(i) by redesignating subsection (c) as 
subsection (d), and 
(ii) by inserting after subsection (b) 
the following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed for each taxable year, on the 
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self-employment income of every individual, a tax 
equal to the applicable percentage of the amount of 
the self-employment income for such taxable year. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.4 percent in the case of self-employment in-
come in any taxable year.’’. 
(B) EXCLUSION OF CERTAIN NET EARN-
INGS
FROM
SELF-EMPLOYMENT.—Section 
1402(b)(1) of such Code is amended by striking 
‘‘tax imposed by section 1401(a)’’ and inserting 
‘‘taxes imposed by subsections (a) and (c) of 
section 1401’’. 
(b) RAILROAD RETIREMENT TAX ACT.— 
(1) EMPLOYEE CONTRIBUTION.—Section 3201 
of such Code is amended— 
(A) by redesignating subsection (c) as sub-
section (d), and 
(B) by inserting after subsection (b) the 
following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed on the income of each em-
ployee a tax equal to the applicable percentage of 
the compensation received during any calendar year 
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by such employee for services rendered by such em-
ployee. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.2 percent in the case of compensation re-
ceived in any calendar year.’’. 
(2) EMPLOYEE
REPRESENTATIVE
CONTRIBU-
TION.—Section 3211 of such Code is amended— 
(A) by redesignating subsection (c) as sub-
section (d), and 
(B) by inserting after subsection (b) the 
following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed on the income of each em-
ployee representative a tax equal to the applicable 
percentage of the compensation received during any 
calendar year by such employee representative for 
services rendered by such employee representative. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.2 percent in the case of compensation re-
ceived in any calendar year.’’. 
(3) EMPLOYER CONTRIBUTION.—Section 3221 
of such Code is amended— 
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(A) by redesignating subsections (c) and 
(d) as subsections (d) and (e), respectively, and 
(B) by inserting after subsection (b) the 
following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed on every employer an excise 
tax, with respect to having individuals in his employ, 
equal to the applicable percentage of the compensa-
tion paid during any calendar year by such employer 
for services rendered to such employer. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.2 percent in the case of compensation paid 
in any calendar year.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) shall take effect 120 days after 
the date of enactment of this Act. 
SEC. 8. REGULATIONS. 
The Commissioner, in consultation with the Secretary 
of Labor, shall prescribe regulations necessary to carry out 
this Act. In developing such regulations, the Commissioner 
shall consider the input from a volunteer advisory body 
comprised of not more than 15 individuals, including ex-
perts in the relevant subject matter and officials charged 
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with implementing State paid family and medical leave in-
surance programs. The Commissioner shall take such pro-
grams into account when proposing regulations. Such indi-
viduals shall be appointed as follows: 
(1) Five individuals to be appointed by the 
President. 
(2) Three individuals to be appointed by the 
majority leader of the Senate. 
(3) Two individuals to be appointed by the mi-
nority leader of the Senate. 
(4) Three individuals to be appointed by the 
Speaker of the House of Representatives. 
(5) Two individuals to be appointed by the mi-
nority leader of the House of Representatives. 
SEC. 9. GAO STUDY. 
Not later than 3 years after the date of enactment 
of this Act, the Comptroller General shall submit to Con-
gress a report on family and medical leave insurance bene-
fits paid under section 5 for any month during the 1-year 
period beginning on January 1, 2015. The report shall in-
clude the following: 
(1) An identification of the total number of ap-
plications for such benefits filed for any month dur-
ing such 1-year period, and the average number of 
days occurring in the period beginning on the date 
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(b) RAILROAD RETIREMENT ACT OF 1974 AMEND-
MENT.—Section 15(a) of the Railroad Retirement Act of 
1974 (45 U.S.C. 231n(a)) is amended by inserting ‘‘(other 
than sections 3201(c), 3211(c), and 3221(c))’’ before the 
period at the end. 
Æ 
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