ceeding, under or related to this sub-
section; 
(ii) has given, or is about to give, any 
information in connection with any inquiry 
or proceeding relating to any right pro-
vided under this section; or 
(iii) has testified, or is about to tes-
tify, in any inquiry or proceeding relating 
to any right provided under this section. 
(D) REBUTTABLE
PRESUMPTION
OF
RE-
TALIATION.—Any adverse action (including any 
action described in subparagraph (C) or (D)) 
taken against an employee within 12 months of 
the employee taking any leave for which the in-
dividual received a family and medical leave in-
surance benefit under this section shall estab-
lish a rebuttable presumption that the action of 
the employer is retaliating against such em-
ployee in violation of subparagraph (A)(i). 
(E) NON-APPLICATION FOR NEW HIRES.— 
Clauses (ii) and (iii) of subparagraph (A) shall 
not apply to any individual during the 90-day 
period beginning with the day the individual be-
gins work for an employer. 
(2) CIVIL ACTION BY AN INDIVIDUAL.— 
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(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 
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 
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(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 
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 
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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 
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 
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the damages described in subparagraph 
(A)(I) owing to an individual by a person 
liable under subparagraph (A), 
unless the action described in clause (i) or (ii) 
is dismissed without prejudice on motion of the 
Commissioner. 
(3) ACTION BY THE COMMISSIONER.— 
(A) CIVIL
ACTION.—The Commissioner 
may bring an action in any court of competent 
jurisdiction to recover the damages described in 
paragraph (2)(A)(I). 
(B) SUMS RECOVERED.—Any sums 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-
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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— 
(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. 
(i) 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. 
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(j) EFFECTIVE DATE FOR APPLICATIONS.—Applica-
tions described in this section may be filed beginning 18 
months after the date of enactment of this Act. 
SEC. 5. FUNDING FOR STATE ADMINISTRATION OPTION 
FOR LEGACY STATES. 
(a) IN GENERAL.— 
(1) PAYMENTS TO LEGACY STATES.—In each 
calendar year beginning with calendar year 2025, 
the Commissioner shall make a grant to each State 
that, for the calendar year preceding such calendar 
year, was a legacy State and that met the data shar-
ing requirements of subsection (e), in an amount 
equal to the lesser of— 
(A) an amount, as estimated by the Com-
missioner, equal to the total amount of com-
prehensive paid leave benefits that would have 
been paid under section 4 (including the costs 
to the Commissioner to administer such bene-
fits, not to exceed (for purposes of estimating 
such total amount under this subparagraph) 7 
percent of the total amount of such benefits 
paid) to individuals who received paid family 
and medical leave benefits under a State law 
described in paragraph (1) or (3) of subsection 
(b) during the calendar year preceding such cal-
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endar year if the State had not been a legacy 
State for such preceding calendar year; or 
(B) an amount equal to the total cost of 
paid family and medical leave benefits under a 
State law described in paragraph (1) or (3) of 
subsection (b) for the calendar year preceding 
such calendar year, including— 
(i) any paid family and medical leave 
benefits provided by an employer (whether 
directly, under a contract with an insurer, 
or provided through a multiemployer plan) 
as described in subsection (d); and 
(ii) the full cost to the State of ad-
ministering such law (except that such cost 
may not exceed 7 percent of the total 
amount of paid family and medical leave 
benefits paid under such State law). 
(2) ESTIMATED
PAYMENTS.—In any case in 
which, during any calendar year, the Commissioner 
has reason to believe that a State will be a legacy 
State and meet the data sharing requirements of 
subsection (e) for such calendar year, the Commis-
sioner may make estimated payments during such 
calendar year of the grant which would be paid to 
such State in the succeeding calendar year, to be ad-
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justed as appropriate in the succeeding calendar 
year. 
(b) LEGACY STATE.—For purposes of this section, 
the term ‘‘legacy State’’ for a calendar year means a State 
with respect to which the Commissioner determines that— 
(1) the State has enacted, not later than the 
date of enactment of this Act, a State law that pro-
vides paid family and medical leave benefits; 
(2) for any calendar year that begins before the 
date that is 3 years after the date of enactment of 
this Act, the State certifies to the Commissioner 
that the State intends to remain a legacy State and 
meet the data sharing requirements of subsection (e) 
at least through the first calendar year that begins 
on or after such date; and 
(3) for any calendar year that begins on or 
after such date, a State law of the State provides for 
a State program to remain in effect throughout such 
calendar year that provides comprehensive paid fam-
ily and medical leave benefits (which may be paid di-
rectly by the State or, if permitted under such State 
law, by an employer pursuant to such State law)— 
(A) for at least 12 full workweeks of leave 
during each 12-month period to at least all of 
those individuals in the State who would be eli-
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gible for comprehensive paid leave benefits 
under section 4 (without regard to section 
2(5)(C)), except that the State shall provide 
such benefits for leave from employment by the 
State or any political subdivision thereof, and 
may elect to provide such benefits for leave 
from any other governmental employment; and 
(B) at a wage replacement rate that is at 
least equivalent to the wage replacement rate 
under the comprehensive paid leave benefit pro-
gram under section 4 (without regard to section 
2(5)(C)). 
(c) COVERED EMPLOYMENT UNDER THE LAW OF A 
LEGACY STATE.—For purposes of this Act, the term ‘‘cov-
ered employment under the law of a legacy State’’ means 
employment (or self-employment) with respect to which an 
individual would be eligible to receive paid family and med-
ical benefits under the State law of a State, as described 
in paragraph (1) or (3) of subsection (b), during any pe-
riod during which such State is a legacy State. 
(d) EMPLOYER-PROVIDED BENEFITS IN A LEGACY 
STATE.— 
(1) TREATMENT
FOR
PURPOSES
OF
THIS 
TITLE.—In the case of a State that permits paid 
family and medical leave benefits to be provided by 
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an employer (whether directly, under a contract with 
an insurer, or provided through a multiemployer 
plan) pursuant to a State law described in para-
graph (1) or (3) of subsection (b)— 
(A) such benefits shall be considered, for 
all purposes under this Act, paid family and 
medical leave benefits under the law of a legacy 
State; and 
(B) leave for which such benefits are paid 
shall be considered, for all such purposes, leave 
from covered employment under the law of a 
legacy State. 
(2) DISTRIBUTION OF GRANT FUNDS.—In any 
case in which paid family and medical leave benefits 
are provided by 1 or more employers (whether di-
rectly, under a contract with an insurer, or provided 
through a multiemployer plan) in a legacy State pur-
suant to a State law described in paragraph (1) or 
(3) of subsection (b), the State, upon the receipt of 
any grant amount under subsection (a), may dis-
tribute an appropriate share of such grant to each 
such employer. 
(e) DATA SHARING.—As a condition of receiving a 
grant under subsection (a) in a calendar year, a State 
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shall enter into an agreement with the Commissioner 
under which the State shall provide the Commissioner— 
(1) with information, to be provided periodically 
as determined by the Commissioner, concerning indi-
viduals who received a paid leave benefit under a 
State law described in paragraph (1) or (3) of sub-
section (b), including— 
(A) each individual’s name; 
(B) information to establish the individ-
ual’s identity; 
(C) dates for which such paid leave bene-
fits were paid; 
(D) the amount of such paid leave benefit; 
and 
(E) to the extent available, such other in-
formation concerning such individuals as nec-
essary for the purpose of carrying out this sec-
tion and section 2(5)(C); 
(2) not later than July 1 of such calendar year, 
the amount described in subsection (a)(2) for the 
calendar year preceding such calendar year; and 
(3) such other information as needed to deter-
mine compliance with grant requirements. 
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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.— 
(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 3 fiscal years beginning 
after the date of enactment of this Act, such 
sums as may be necessary for the Commissioner 
to— 
(i) administer the office established 
under section 3; 
(ii) pay the benefits under section 4; 
and 
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(iii) provide the grants under section 
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 
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 
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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 
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-
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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
AND GRANTS PAID FROM TRUST 
FUND.—Benefit payments required to be made under sec-
tion 4 and grants provided under section 5 shall be made 
only from the Federal Family and Medical Leave Insur-
ance 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 sections 4 and 5, including start-up costs, technical as-
sistance, 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 
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 
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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 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. 
‘‘(3) APPLICATION
OF
TAX
TO
FEDERAL, 
STATE, AND LOCAL EMPLOYMENT.—For purposes of 
the tax imposed by paragraph (1) and the applica-
tion of section 3121(b) with respect to such tax, 
rules similar to the rules under paragraphs (1) and 
(2) of section 3121(u) shall apply (without regard to 
paragraph (2)(C) of such section).’’. 
(2) EMPLOYER CONTRIBUTION.—Section 3111 
of such Code is amended— 
(A) by redesignating subsection (c) as sub-
section (d); 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) APPLICATION
OF
TAX
TO
FEDERAL, 
STATE, AND LOCAL EMPLOYMENT.—For purposes of 
the tax imposed by paragraph (1) and the applica-
tion of section 3121(b) with respect to such tax, 
rules similar to the rules under paragraphs (1) and 
(2) of section 3121(u) shall apply (without regard to 
paragraph (2)(C) of such section).’’. 
(3) SELF-EMPLOYMENT
INCOME
CONTRIBU-
TION.— 
(A) IN GENERAL.—Section 1401 of such 
Code is amended— 
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(i) by redesignating subsection (c) as 
subsection (d); and 
(ii) by inserting after subsection (b) 
the following: 
‘‘(c) FAMILY AND MEDICAL LEAVE INSURANCE.— 
‘‘(1) IN GENERAL.—In addition to other taxes, 
there is hereby imposed for each taxable year, on the 
self-employment income of every individual, a tax 
equal to the applicable percentage of the amount of 
the self-employment income for such taxable year. 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 0.4 percent in the case of self-employment 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 
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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 the income of each em-
ployee a tax equal to the applicable percentage of 
the compensation received during any calendar year 
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 
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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— 
(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 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) CONFORMING AMENDMENTS.— 
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(1) Section 6413(c) of the Internal Revenue 
Code of 1986 is amended— 
(A) in paragraph (1)— 
(i) by inserting ‘‘, section 3101(c),’’ 
after ‘‘by section 3101(a)’’; and 
(ii) by striking ‘‘both’’ and inserting 
‘‘each’’; and 
(B) in paragraph (2), by inserting ‘‘or 
3101(c)’’ after ‘‘3101(a)’’ each place it appears. 
(2) Section 15(a) of the Railroad Retirement 
Act of 1974 (45 U.S.C. 231n(a)) is amended by in-
serting ‘‘(other than sections 3201(c), 3211(c), and 
3221(c))’’ before the period at the end. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect 120 days after the date of 
the enactment of this Act. 
SEC. 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 
with implementing State paid family and medical leave in-
surance programs. The Commissioner shall take such pro-
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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. 
As soon as practicable after calendar year 2024, the 
Comptroller General shall submit to Congress a report on 
family and medical leave insurance benefits paid under 
section 4 for any month during the 1-year period begin-
ning on January 1, 2024. The report shall include the fol-
lowing: 
(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 
on which such an application is received and ending 
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on the date on which the initial determination of eli-
gibility with respect to the application is made. 
(2) An identification of the total number of re-
quests for review of an initial adverse determination 
of eligibility for such benefits made during such 1- 
year period, and the average number of days occur-
ring in the period beginning on the date on which 
such review is requested and ending on the date on 
which the final determination of eligibility with re-
spect to such review is made. 
(3) An identification of the total number of 
monthly benefit claim reports for such benefits filed 
during such 1-year period, and the average number 
of days occurring in the period beginning on the 
date on which such a claim report is received and 
ending on the date on which the initial determina-
tion of eligibility with respect to the claim report is 
made. 
(4) An identification of the total number of re-
quests for review of an initial adverse determination 
relating to a monthly benefit claim report for such 
benefits made during such 1-year period, and the av-
erage number of days occurring in the period begin-
ning on the date on which such review is requested 
and ending on the date on which the final deter-
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mination of eligibility with respect to such review is 
made. 
(5) An identification of any excessive delay in 
any of the periods described in paragraphs (1) 
through (4), and a description of the causes for such 
delay. 
Æ 
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