FAMILY Act
Bill: S.248 | Sponsor: Sen. Gillibrand, Kirsten E. (D-NY)
Policy area: Labor and Employment

Summary:
Family and Medical Insurance Leave Act or the FAMILY Act
This bill entitles every employee to a family and medical leave insurance (FMLI) monthly benefit payment of two-thirds of the employee's regular pay, limited to a maximum of $4,000, for not more than 60 days of qualified caregiving. The bill establishes the Office of Paid Family and Medical Leave within the Social Security Administration to administer the FMLI program.
An FMLI benefit payment must be coordinated with any periodic benefits received under a state or local temporary disability insurance or family leave program.
The bill imposes a tax on employers, employees, and self-employed individuals to fund FMLI benefits. It also establishes the Federal Family and Medical Leave Insurance Trust Fund to hold tax revenues.

To provide paid family and medical leave benefits to certain 
                  individuals, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family and Medical Insurance Leave 
Act'' or the ``FAMILY Act''.

SEC. 2. DEFINITIONS.

    In this Act, the following definitions apply:
            (1) Caregiving day.--The term ``caregiving day'' means, 
        with respect to an individual, a calendar day in which the 
        individual engaged in qualified caregiving.
            (2) Commissioner.--The term ``Commissioner'' means the 
        Commissioner of Social Security.
            (3) Deputy commissioner.--The term ``Deputy Commissioner'' 
        means the Deputy Commissioner who heads the Office of Paid 
        Family and Medical Leave established under section 3(a).
            (4) Eligible individual.--The term ``eligible individual'' 
        means an individual who is entitled to a benefit under section 
        4 for a particular month, upon filing an application for such 
        benefit for such month.
            (5) Initial waiting period.--The term ``initial waiting 
        period'' means a period beginning with the first caregiving day 
        of an individual occurring during the individual's benefit 
        period and ending after the earlier of--
                    (A) the fifth caregiving day of the individual 
                occurring during the benefit period; or
                    (B) the month preceding the first month in the 
                benefit period during which occur not less than 15 
                caregiving days of the individual.
            (6) Qualified caregiving.--The term ``qualified 
        caregiving'' means any activity engaged in by an individual, 
        other than regular employment, for a reason for which an 
        eligible employee would be entitled to leave under 
        subparagraphs (A) through (E) of paragraph (1) of section 
        102(a) of the Family and Medical Leave Act of 1993 (29 U.S.C. 
        2612(a)).
            (7) Self-employment income.--The term ``self-employment 
        income'' has the same meaning as such term in section 211(b) of 
        such Act (42 U.S.C. 411(b)).
            (8) State.--The term ``State'' means any State of the 
        United States or the District of Columbia or any territory or 
        possession of the United States.
            (9) Wages.--The term ``wages'', except as such term is used 
        in subsection (h)(2) of section 4, has the same meaning as such 
        term in section 209 of the Social Security Act (42 U.S.C. 409).
            (10) 60-day limitation period.--The term ``60-day 
        limitation period'' means a period--
                    (A) beginning with the first caregiving day of an 
                individual occurring during the individual's benefit 
                period and after the expiration of the individual's 5-
                day waiting period, if applicable; and
                    (B) ending with the 60th caregiving day of the 
                individual occurring during the benefit period and 
                after the expiration of the 5-day waiting period,
        disregarding any caregiving day of the individual occurring 
        during any month in the benefit period after the first 20 
        caregiving days of the individual occurring during such month.

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

    (a) Establishment of Office.--There is established within the 
Social Security Administration an office to be known as the Office of 
Paid Family and Medical Leave. The Office shall be headed by a Deputy 
Commissioner who shall be appointed by the Commissioner.
    (b) Responsibilities of Deputy Commissioner.--The Commissioner, 
acting through the Deputy Commissioner, shall be responsible for--
            (1) hiring personnel and making employment decisions with 
        regard to such personnel;
            (2) issuing such regulations as may be necessary to carry 
        out the purposes of this Act;
            (3) entering into cooperative agreements with other 
        agencies and departments to ensure the efficiency of the 
        administration of the program;
            (4) determining eligibility for family and medical leave 
        insurance benefits under section 4;
            (5) determining benefit amounts for each month of such 
        eligibility and making timely payments of such benefits to 
        entitled individuals in accordance with such section;
            (6) establishing and maintaining a system of records 
        relating to the administration of such section;
            (7) preventing fraud and abuse relating to such benefits;
            (8) providing information on request regarding eligibility 
        requirements, the claims process, benefit amounts, maximum 
        benefits payable, notice requirements, nondiscrimination 
        rights, confidentiality, coordination of leave under this Act 
        and other laws, collective bargaining agreements, and employer 
        policies;
            (9) annually providing employers a notice informing 
        employees of the availability of such benefits;
            (10) annually making available to the public a report that 
        includes the number of individuals who received such benefits, 
        the purposes for which such benefits were received, and an 
        analysis of utilization rates of such benefits by gender, race, 
        ethnicity, and income levels; and
            (11) tailoring culturally and linguistically competent 
        education and outreach toward increasing utilization rates of 
        benefits under such section.
    (c) Availability of Data.--The Commissioner shall make available to 
the Deputy Commissioner such data as the Commissioner determines 
necessary to enable the Deputy Commissioner to effectively carry out 
the responsibilities described in subsection (b).

SEC. 4. FAMILY AND MEDICAL LEAVE INSURANCE BENEFIT PAYMENTS.

    (a) In General.--Every individual who--
            (1) is insured for disability insurance benefits (as 
        determined under section 223(c) of the Social Security Act (42 
        U.S.C. 423(c))) at the time such individual's application is 
        filed;
            (2) has earned income from employment during the 12 months 
        prior to the month in which the application is filed;
            (3) has filed an application for a family and medical leave 
        insurance benefit in accordance with subsection (d); and
            (4) was engaged in qualified caregiving, or anticipates 
        being so engaged, during the period that begins 90 days before 
        the date on which such application is filed or within 30 days 
        after such date,
shall be entitled to such a benefit for each month in the benefit 
period specified in subsection (c), not to exceed 60 caregiving days 
per benefit period.
    (b) Benefit Amount.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the benefit amount to which an individual is 
        entitled under this section for a month shall be an amount 
        equal to the greater of--
                    (A) the lesser of \1/18\ of the wages and self-
                employment income of the individual for the calendar 
                year in which such wages and self-employment income are 
                the highest among the most recent three calendar years, 
                or the maximum benefit amount determined under 
                paragraph (2); or
                    (B) the minimum benefit amount determined under 
                paragraph (2),
        multiplied by the quotient (not greater than 1) obtained by 
        dividing the number of caregiving days of the individual in 
        such month by 20.
            (2) Annual increase of maximum and minimum benefit 
        amounts.--
                    (A) For individuals who initially become eligible 
                for family and medical leave insurance benefits in the 
                first full calendar year after the date of enactment of 
                this Act, the maximum monthly benefit amount and the 
                minimum monthly benefit amount shall be $4,000 and 
                $580, respectively.
                    (B) For individuals who initially become eligible 
                for family and medical leave insurance benefits in any 
                calendar year after such first full calendar year the 
                maximum benefit amount and the minimum benefit amount 
                shall be, respectively, the product of the 
                corresponding amount determined with respect to the 
                first calendar year under subparagraph (A) and the 
                quotient obtained by dividing--
                            (i) the national average wage index (as 
                        defined in section 209(k)(1) of the Social 
                        Security Act (42 U.S.C. 409(k)(1))) for the 
                        second calendar year preceding the calendar 
                        year for which the determination is made, by
                            (ii) the national average wage index (as so 
                        defined) for 2020.
            (3) Limitations on benefits paid.--
                    (A) Nonpayable waiting period.--Any calendar day 
                during an individual's benefit period which occurs 
                before the expiration of an initial waiting period 
                shall not be taken into account under this subsection 
                as a caregiving day of the individual.
                    (B) Limitation on total benefits paid.--Any 
                calendar day during an individual's benefit period 
                which occurs after the expiration of a 60-day 
                limitation period shall not be taken into account under 
                this subsection as a caregiving day of the individual.
            (4) Reduction in benefit amount on account of receipt of 
        certain benefits.--A benefit under this section for a month 
        shall be reduced by the amount, if any, in certain benefits (as 
        determined under regulations issued by the Commissioner) as may 
        be otherwise received by an individual. For purposes of the 
        preceding sentence, certain benefits include--
                    (A) periodic benefits on account of such 
                individual's total or partial disability under a 
                workmen's compensation law or plan of the United States 
                or a State; and
                    (B) periodic benefits on account of an individual's 
                employment status under an unemployment law or plan of 
                the United States or a State.
            (5) Coordination of benefit amount with certain state 
        benefits.--A benefit received under this section shall be 
        coordinated, in a manner determined by regulations issued by 
        the Commissioner, with the periodic benefits received from 
        temporary disability insurance or family leave insurance 
        programs under any law or plan of a State, a political 
        subdivision (as that term is used in section 218(b)(2) of the 
        Social Security Act (42 U.S.C. 418(b)(2))), or an 
        instrumentality of two or more States (as that term is used in 
        section 218(g) of such Act of the Social Security Act (42 
        U.S.C. 418(g))).
    (c) Benefit Period.--
            (1) In general.--Except as provided in paragraph (2), the 
        benefit period specified in this subsection shall begin on the 
        1st day of the 1st month in which the individual meets the 
        criteria specified in paragraphs (1), (2), and (3) of 
        subsection (a), and shall end on the date that is 365 days 
        after the 1st day of the benefit period.
            (2) Retroactive benefits.--In the case of an application 
        for benefits under this section for qualified caregiving in 
        which the individual was engaged at any time during the 90-day 
        period preceding the date on which such application is 
        submitted, the benefit period specified in this subsection 
        shall begin on the later of--
                    (A) the 1st day of the 1st month in which the 
                individual engaged in such qualified caregiving; or
                    (B) the 1st day of the 1st month that begins during 
                such 90-day period,
        and shall end on the date that is 365 days after the 1st day of 
        the benefit period.
    (d) Application.--An application for a family and medical leave 
insurance benefit shall include--
            (1) a statement that the individual was engaged in 
        qualified caregiving, or anticipates being so engaged, during 
        the period that begins 90 days before the date on which the 
        application is submitted or within 30 days after such date;
            (2) if the qualified caregiving described in the statement 
        in paragraph (1) is engaged in by the individual because of a 
        serious health condition of the individual or a relative of the 
        individual, a certification, issued by the health care provider 
        treating such serious health condition, that affirms the 
        information specified in paragraph (1) and contains such 
        information as the Commissioner shall specify in regulations, 
        which shall be no more than the information that is required to 
        be stated under section 103(b) of the Family and Medical Leave 
        Act of 1993 (29 U.S.C. 2613(b));
            (3) if such qualified caregiving is engaged in by the 
        individual for any other authorized reason, a certification, 
        issued by a relevant authority determined under regulations 
        issued by the Commissioner, that affirms the circumstances 
        giving rise to such reason; and
            (4) an attestation from the applicant that his or her 
        employer has been provided with written notice of the 
        individual's intention to take family or medical leave, if the 
        individual has an employer, or to the Commissioner in all other 
        cases.
    (e) Ineligibility; Disqualification.--
            (1) Ineligibility for benefit.--An individual shall be 
        ineligible for a benefit under this section for any month for 
        which the individual is entitled to--
                    (A) disability insurance benefits under section 223 
                of the Social Security Act (42 U.S.C. 423) or a similar 
                permanent disability program under any law or plan of a 
                State or political subdivision or instrumentality of a 
                State (as such terms are used in section 218 of the 
                Social Security Act (42 U.S.C. 418));
                    (B) monthly insurance benefits under section 202 of 
                such Act (42 U.S.C. 402) based on such individual's 
                disability (as defined in section 223(d) of such Act 
                (42 U.S.C. 423(d))); or
                    (C) benefits under title XVI of such Act (42 U.S.C. 
                1381 et seq.) based on such individual's status as a 
                disabled individual (as determined under section 1614 
                of such Act (42 U.S.C. 1382c)).
            (2) Disqualification.--An individual who has been convicted 
        of a violation under section 208 of the Social Security Act (42 
        U.S.C. 408) or who has been found to have used false statements 
        to secure benefits under this section, shall be ineligible for 
        benefits under this section for a 1-year period following the 
        date of such conviction.
    (f) Review of Eligibility and Benefit Payment Determinations.--
            (1) Eligibility determinations.--
                    (A) In general.--The Commissioner shall provide 
                notice to an individual applying for benefits under 
                this section of the initial determination of 
                eligibility for such benefits, and the estimated 
                benefit amount for a month in which one caregiving day 
                of the individual occurs, as soon as practicable after 
                the application is received.
                    (B) Review.--An individual may request review of an 
                initial adverse determination with respect to such 
                application at any time before the end of the 20-day 
                period that begins on the date notice of such 
                determination is received, except that such 20-day 
                period may be extended for good cause. As soon as 
                practicable after the individual requests review of the 
                determination, the Commissioner shall provide notice to 
                the individual of a final determination of eligibility 
                for benefits under this section.
            (2) Benefit payment determinations.--
                    (A) In general.--The Commissioner shall make any 
                monthly benefit payment to an individual claiming 
                benefits for a month under this section, or provide 
                notice of the reason such payment will not be made if 
                the Commissioner determines that the individual is not 
                entitled to payment for such month, not later than 20 
                days after the individual's monthly benefit claim 
                report for such month is received. Such monthly report 
                shall be filed with the Commissioner not later than 15 
                days after the end of each month.
                    (B) Review.--If the Commissioner determines that 
                payment will not be made to an individual for a month, 
                or if the Commissioner determines that payment shall be 
                made based on a number of caregiving days in the month 
                inconsistent with the number of caregiving days in the 
                monthly benefit claim report of the individual for such 
                month, the individual may request review of such 
                determination at any time before the end of the 20-day 
                period that begins on the date notice of such 
                determination is received, except that such 20-day 
                period may be extended for good cause. Not later than 
                20 days after the individual requests review of the 
                determination, the Commissioner shall provide notice to 
                the individual of a final determination of payment for 
                such month, and shall make payment to the individual of 
                any additional amount not included in the initial 
                payment to the individual for such month to which the 
                Commissioner determines the individual is entitled.
            (3) Burden of proof.--An application for benefits under 
        this section and a monthly benefit claim report of an 
        individual shall each be presumed to be true and accurate, 
        unless the Commissioner demonstrates by a preponderance of the 
        evidence that information contained in the application is 
        false.
            (4) Definition of monthly benefit claim report.--For 
        purposes of this subsection, the term ``monthly benefit claim 
        report'' means, with respect to an individual for a month, the 
        individual's report to the Commissioner of the number of 
        caregiving days of the individual in such month, which shall be 
        filed no later than 15 days after the end of each month.
            (5) Review.--All final determinations of the Commissioner 
        under this subsection shall be reviewable according to the 
        procedures set out in section 205 of the Social Security Act 
        (42 U.S.C. 405).
    (g) Relationship With State Law; Employer Benefits.--
            (1) In general.--This section does not preempt or supercede 
        any provision of State or local law that authorizes a State or 
        local municipality to provide paid family and medical leave 
        benefits similar to the benefits provided under this section.
            (2) Greater benefits allowed.--Nothing in this Act shall be 
        construed to diminish the obligation of an employer to comply 
        with any contract, collective bargaining agreement, or any 
        employment benefit program or plan that provides greater paid 
        leave or other leave rights to employees than the rights 
        established under this Act.
    (h) Prohibited Acts; Enforcement.--
            (1) In general.--It shall be unlawful for any person to 
        discharge or in any other manner discriminate against an 
        individual because the individual has applied for, indicated an 
        intent to apply for, or received family and medical leave 
        insurance benefits.
            (2) Civil action by an individual.--
                    (A) Liability.--Any person who violates paragraph 
                (1) shall be liable to any individual employed by such 
                person who is affected by the violation--
                            (i) for damages equal to the sum of--
                                    (I) the amount of--
                                            (aa) any wages, salary, 
                                        employment benefits, or other 
                                        compensation denied or lost to 
                                        such individual by reason of 
                                        the violation; or
                                            (bb) in a case in which 
                                        wages, salary, employment 
                                        benefits, or other compensation 
                                        have not been denied or lost to 
                                        the individual, any actual 
                                        monetary losses sustained by 
                                        the individual as a direct 
                                        result of the violation, such 
                                        as the cost of providing care, 
                                        up to a sum equal to 60 
                                        calendar days of wages or 
                                        salary for the individual;
                                    (II) the interest on the amount 
                                described in subclause (I) calculated 
                                at the prevailing rate; and
                                    (III) an additional amount as 
                                liquidated damages equal to the sum of 
                                the amount described in subclause (I) 
                                and the interest described in subclause 
                                (II), except that if a person who has 
                                violated paragraph (1) proves to the 
                                satisfaction of the court that the act 
                                or omission which violated paragraph 
                                (1) was in good faith and that the 
                                person had reasonable grounds for 
                                believing that the act or omission was 
                                not a violation of paragraph (1), such 
                                court may, in the discretion of the 
                                court, reduce the amount of the 
                                liability to the amount and interest 
                                determined under subclauses (I) and 
                                (II), respectively; and
                            (ii) for such equitable relief as may be 
                        appropriate, including employment, 
                        reinstatement, and promotion.
                    (B) Right of action.--An action to recover the 
                damages or equitable relief prescribed in subparagraph 
                (A) may be maintained against any person in any Federal 
                or State court of competent jurisdiction by any 
                individual for and on behalf of--
                            (i) the individual; or
                            (ii) the individual and other individuals 
                        similarly situated.
                    (C) Fees and costs.--The court in such an action 
                shall, in addition to any judgment awarded to the 
                plaintiff, allow a reasonable attorney's fee, 
                reasonable expert witness fees, and other costs of the 
                action to be paid by the defendant.
                    (D) Limitations.--The right provided by 
                subparagraph (B) to bring an action by or on behalf of 
                any individual shall terminate--
                            (i) on the filing of a complaint by the 
                        Commissioner in an action under paragraph (5) 
                        in which restraint is sought of any further 
                        delay in the payment of the amount described in 
                        subparagraph (A)(I) to such individual by the 
                        person responsible under subparagraph (A) for 
                        the payment; or
                            (ii) on the filing of a complaint by the 
                        Commissioner in an action under paragraph (3) 
                        in which a recovery is sought of the damages 
                        described in subparagraph (A)(I) owing to an 
                        individual by a person liable under 
                        subparagraph (A),
                unless the action described in clause (i) or (ii) is 
                dismissed without prejudice on motion of the 
                Commissioner.
            (3) Action by the commissioner.--
                    (A) Civil action.--The Commissioner may bring an 
                action in any court of competent jurisdiction to 
                recover the damages described in paragraph (2)(A)(I).
                    (B) Sums recovered.--Any sums recovered by the 
                Commissioner pursuant to subparagraph (A) shall be held 
                in a special deposit account and shall be paid, on 
                order of the Commissioner, directly to each individual 
                affected. Any such sums not paid to an individual 
                because of inability to do so within a period of 3 
                years shall be deposited into the Federal Family and 
                Medical Leave Insurance Trust Fund.
            (4) Limitation.--
                    (A) In general.--An action may be brought under 
                this subsection not later than 3 years after the date 
                of the last event constituting the alleged violation 
                for which the action is brought.
                    (B) Commencement.--An action brought by the 
                Commissioner under this subsection shall be considered 
                to be commenced on the date when the complaint is 
                filed.
            (5) Action for injunction by commissioner.--The district 
        courts of the United States shall have jurisdiction, for cause 
        shown, in an action brought by the Commissioner--
                    (A) to restrain violations of paragraph (1), 
                including the restraint of any withholding of payment 
                of wages, salary, employment benefits, or other 
                compensation, plus interest, found by the court to be 
                due to an individual; or
                    (B) to award such other equitable relief as may be 
                appropriate, including employment, reinstatement, and 
                promotion.
    (i) Special Rule for Railroad Employees.--For purposes of 
subsection (a)(1), an individual shall be deemed to be insured for 
disability insurance benefits if the individual would be so insured if 
the individual's service as an employee (as defined in the section 1(b) 
of the Railroad Retirement Act of 1974) after December 31, 1936, were 
included within the meaning of the term ``employment'' for purposes of 
title II of the Social Security Act (42 U.S.C. 401 et seq.).
    (j) Determination of Whether an Activity Constitutes Qualified 
Caregiving.--
            (1) In general.--For purposes of determining whether an 
        activity engaged in by an individual constitutes qualified 
        caregiving under this section--
                    (A) the term ``spouse'' (as used in section 102(a) 
                of the Family and Medical Leave Act (29 U.S.C. 
                2612(a))) includes the individual's domestic partner; 
                and
                    (B) the term ``son or daughter'' (as used in such 
                section) includes a son or daughter (as defined in 
                section 101 of such Act) of the individual's domestic 
                partner.
            (2) Domestic partner.--
                    (A) In general.--For purposes of paragraph (1), the 
                term ``domestic partner'', with respect to an 
                individual, means another individual with whom the 
                individual is in a committed relationship.
                    (B) Committed relationship defined.--The term 
                ``committed relationship'' means a relationship between 
                two individuals (each at least 18 years of age) in 
                which each individual is the other individual's sole 
                domestic partner and both individuals share 
                responsibility for a significant measure of each 
                other's common welfare. The term includes any such 
                relationship between two individuals, including 
                individuals of the same sex, that is granted legal 
                recognition by a State or political subdivision of a 
                State as a marriage or analogous relationship, 
                including a civil union or domestic partnership.
    (k) Applicability of Certain Social Security Act Provisions.--The 
provisions of sections 204, 205, 206, and 208 of the Social Security 
Act shall apply to benefit payments authorized by and paid out pursuant 
to this section in the same way that such provisions apply to benefit 
payments authorized by and paid out pursuant to title II of such Act.
    (l) Effective Date for Applications.--Applications described in 
this section may be filed beginning 18 months after the date of 
enactment of this Act.

SEC. 5. ESTABLISHMENT OF FAMILY AND MEDICAL LEAVE INSURANCE TRUST FUND.

    (a) In General.--There is hereby created on the books of the 
Treasury of the United States a trust fund to be known as the ``Federal 
Family and Medical Leave Insurance Trust Fund''. The Federal Family and 
Medical Leave Insurance Trust Fund shall consist of such gifts and 
bequests as may be made as provided in section 201(i)(1) of the Social 
Security Act (42 U.S.C. 401(i)(1)) and such amounts as may be 
appropriated to, or deposited in, the Federal Family and Medical Leave 
Insurance Trust Fund as provided in this section.
    (b) Authorization of Appropriations.--
            (1) In general.--There is authorized to be appropriated to 
        the Federal Family and Medical Leave Insurance Trust Fund out 
        of moneys in the Treasury not otherwise appropriated--
                    (A) for the first three fiscal years beginning 
                after the date of enactment of this Act, such sums as 
                may be necessary for the Commissioner to administer the 
                office established under section 3 and pay the benefits 
                under section 4;
                    (B) 100 percent of the taxes imposed by sections 
                3101(c) and 3111(c) of the Internal Revenue Code of 
                1986 with respect to wages (as defined in section 3121 
                of such Code) reported to the Secretary of the Treasury 
                pursuant to subtitle F of such Code, as determined by 
                the Secretary of the Treasury by applying the 
                applicable rate of tax under such sections to such 
                wages;
                    (C) 100 percent of the taxes imposed by section 
                1401(c) of such Code with respect to self-employment 
                income (as defined in section 1402 of such Code) 
                reported to the Secretary of the Treasury on tax 
                returns under subtitle F of such Code, as determined by 
                the Secretary of the Treasury by applying the 
                applicable rate of tax under such section to such self-
                employment income; and
                    (D) 100 percent of the taxes imposed by sections 
                3201(c), 3211(c), and 3221(c) of such Code with respect 
                to compensation (as defined in section 3231 of such 
                Code) reported to the Secretary of the Treasury on tax 
                returns under subtitle F of such Code, as determined by 
                the Secretary of the Treasury by applying the 
                applicable rate of tax under such sections to such 
                compensation.
            (2) Repayment of initial appropriation.--Amounts 
        appropriated pursuant to subparagraph (A) of paragraph (1) 
        shall be repaid to the Treasury of the United States not later 
        than 10 years after the first appropriation is made pursuant to 
        such subparagraph.
            (3) Transfer to trust fund.--The amounts described in 
        paragraph (2) shall be transferred from time to time from the 
        general fund in the Treasury to the Federal Family and Medical 
        Leave Insurance Trust Fund, such amounts to be determined on 
        the basis of estimates by the Secretary of the Treasury of the 
        taxes, specified in such paragraph, paid to or deposited into 
        the Treasury. Proper adjustments shall be made in amounts 
        subsequently transferred to the extent prior estimates were 
        inconsistent with the taxes specified in such paragraph.
    (c) Management of Trust Fund.--The provisions of subsections (c), 
(d), (e), (f), (i), and (m) of section 201 of the Social Security Act 
(42 U.S.C. 401) shall apply with respect to the Federal Family and 
Medical Leave Insurance Trust Fund in the same manner as such 
provisions apply to the Federal Old-Age and Survivors Insurance Trust 
Fund and the Disability Insurance Trust Fund.
    (d) Benefits Paid From Trust Fund.--Benefit payments required to be 
made under section 4 shall be made only from the Federal Family and 
Medical Leave Insurance Trust Fund.
    (e) Administration.--There are authorized to be made available for 
expenditure, out of the Federal Family and Medical Leave Insurance 
Trust Fund, such sums as may be necessary to pay the costs of the 
administration of section 4, including start-up costs, technical 
assistance, outreach, education, evaluation, and reporting.
    (f) Prohibition.--No funds from the Social Security Trust Fund or 
appropriated to the Social Security Administration to administer Social 
Security programs may be used for Federal Family and Medical Leave 
Insurance benefits or administration set forth under this Act.

SEC. 6. INTERNAL REVENUE CODE PROVISIONS.

    (a) In General.--
            (1) Employee contribution.--Section 3101 of the Internal 
        Revenue Code of 1986 is amended--
                    (A) by redesignating subsection (c) as subsection 
                (d); and
                    (B) by inserting after subsection (b) the 
                following:
    ``(c) Family and Medical Leave Insurance.--
            ``(1) In general.--In addition to other taxes, there is 
        hereby imposed on the income of every individual a tax equal to 
        the applicable percentage of the wages (as defined in section 
        3121(a)) received by the individual with respect to employment 
        (as defined in section 3121(b)).
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 0.2 percent in the 
        case of wages received in any calendar year.''.
            (2) Employer contribution.--Section 3111 of such Code is 
        amended--
                    (A) by redesignating subsection (c) as subsection 
                (d); and
                    (B) by inserting after subsection (b) the 
                following:
    ``(c) Family and Medical Leave Insurance.--
            ``(1) In general.--In addition to other taxes, there is 
        hereby imposed on every employer an excise tax, with respect to 
        having individuals in his employ, equal to the applicable 
        percentage of the wages (as defined in section 3121(a)) paid by 
        the employer with respect to employment (as defined in section 
        3121(b)).
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 0.2 percent in the 
        case of wages paid in any calendar year.''.
            (3) Self-employment income contribution.--
                    (A) In general.--Section 1401 of such Code is 
                amended--
                            (i) by redesignating subsection (c) as 
                        subsection (d); and
                            (ii) by inserting after subsection (b) the 
                        following:
    ``(c) Family and Medical Leave Insurance.--
            ``(1) In general.--In addition to other taxes, there is 
        hereby imposed for each taxable year, on the self-employment 
        income of every individual, a tax equal to the applicable 
        percentage of the amount of the self-employment income for such 
        taxable year.
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 0.4 percent in the 
        case of self-employment income in any taxable year.''.
                    (B) Exclusion of certain net earnings from self-
                employment.--Section 1402(b)(1) of such Code is amended 
                by striking ``tax imposed by section 1401(a)'' and 
                inserting ``taxes imposed by subsections (a) and (c) of 
                section 1401''.
    (b) Railroad Retirement Tax Act.--
            (1) Employee contribution.--Section 3201 of such Code is 
        amended--
                    (A) by redesignating subsection (c) as subsection 
                (d); and
                    (B) by inserting after subsection (b) the 
                following:
    ``(c) Family and Medical Leave Insurance.--
            ``(1) In general.--In addition to other taxes, there is 
        hereby imposed on the income of each employee a tax equal to 
        the applicable percentage of the compensation received during 
        any calendar year by such employee for services rendered by 
        such employee.
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 0.2 percent in the 
        case of compensation received in any calendar year.''.
            (2) Employee representative contribution.--Section 3211 of 
        such Code is amended--
                    (A) by redesignating subsection (c) as subsection 
                (d); and
                    (B) by inserting after subsection (b) the 
                following:
    ``(c) Family and Medical Leave Insurance.--
            ``(1) In general.--In addition to other taxes, there is 
        hereby imposed on the income of each employee representative a 
        tax equal to the applicable percentage of the compensation 
        received during any calendar year by such employee 
        representative for services rendered by such employee 
        representative.
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 0.2 percent in the 
        case of compensation received in any calendar year.''.
            (3) Employer contribution.--Section 3221 of such Code is 
        amended--
                    (A) by redesignating subsection (c) as subsection 
                (d); and
                    (B) by inserting after subsection (b) the 
                following:
    ``(c) Family and Medical Leave Insurance.--
            ``(1) In general.--In addition to other taxes, there is 
        hereby imposed on every employer an excise tax, with respect to 
        having individuals in his employ, equal to the applicable 
        percentage of the compensation paid during any calendar year by 
        such employer for services rendered to such employer.
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 0.2 percent in the 
        case of compensation paid in any calendar year.''.
    (c) Conforming Amendments.--
            (1) Section 6413(c) of the Internal Revenue Code of 1986 is 
        amended--
                    (A) in paragraph (1)--
                            (i) by inserting ``, section 3101(c),'' 
                        after ``by section 3101(a)''; and
                            (ii) by striking ``both'' and inserting 
                        ``each''; and
                    (B) in paragraph (2), by inserting ``or 3101(c)'' 
                after ``3101(a)'' each place it appears.
            (2) Section 15(a) of the Railroad Retirement Act of 1974 
        (45 U.S.C. 231n(a)) is amended by inserting ``(other than 
        sections 3201(c), 3211(c), and 3221(c))'' before the period at 
        the end.
    (d) Effective Date.--The amendments made by this section shall take 
effect 120 days after the date of the enactment of this Act.

SEC. 7. REGULATIONS.

    The Commissioner, in consultation with the Secretary of Labor, 
shall prescribe regulations necessary to carry out this Act. In 
developing such regulations, the Commissioner shall consider the input 
from a volunteer advisory body comprised of not more than 15 
individuals, including experts in the relevant subject matter and 
officials charged with implementing State paid family and medical leave 
insurance programs. The Commissioner shall take such programs into 
account when proposing regulations. Such individuals shall be appointed 
as follows:
            (1) Five individuals to be appointed by the President.
            (2) Three individuals to be appointed by the majority 
        leader of the Senate.
            (3) Two individuals to be appointed by the minority leader 
        of the Senate.
            (4) Three individuals to be appointed by the Speaker of the 
        House of Representatives.
            (5) Two individuals to be appointed by the minority leader 
        of the House of Representatives.

SEC. 8. GAO STUDY.

    As soon as practicable after calendar year 2024, the Comptroller 
General shall submit to Congress a report on family and medical leave 
insurance benefits paid under section 4 for any month during the 1-year 
period beginning on January 1, 2024. The report shall include the 
following:
            (1) An identification of the total number of applications 
        for such benefits filed for any month during such 1-year 
        period, and the average number of days occurring in the period 
        beginning on the date on which such an application is received 
        and ending on the date on which the initial determination of 
        eligibility with respect to the application is made.
            (2) An identification of the total number of requests for 
        review of an initial adverse determination of eligibility for 
        such benefits made during such 1-year period, and the average 
        number of days occurring in the period beginning on the date on 
        which such review is requested and ending on the date on which 
        the final determination of eligibility with respect to such 
        review is made.
            (3) An identification of the total number of monthly 
        benefit claim reports for such benefits filed during such 1-
        year period, and the average number of days occurring in the 
        period beginning on the date on which such a claim report is 
        received and ending on the date on which the initial 
        determination of eligibility with respect to the claim report 
        is made.
            (4) An identification of the total number of requests for 
        review of an initial adverse determination relating to a 
        monthly benefit claim report for such benefits made during such 
        1-year period, and the average number of days occurring in the 
        period beginning on the date on which such review is requested 
        and ending on the date on which the final determination of 
        eligibility with respect to such review is made.
            (5) An identification of any excessive delay in any of the 
        periods described in paragraphs (1) through (4), and a 
        description of the causes for such delay.
                                 <all>