,,ii #aacth ,,congress #ast ,session ,s4 #ahaj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #ab 7legislative day1 ,december #aa71 #bjac,mrs4 ,gillibrand introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide paid family and medical leave benefits to certain individuals1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,family and ,medical ,insurance ,leave ,act of #bjac4 #b4 ,findings and purpose 7a7 ,findings ,congress finds the following3 7#a7 ,in nearly two-thirds of families with children1 all adults in the household work4 ,three in four caregivers have worked at a paying job at some point during their caregiving experience4 ,without paid family and medical leave1 many workers are unable to take time away from work to care for newborn children1 ill or aging parents and relatives1 or themselves4 7#b7 ,both women and men need to be able to take time off work to participate in early care of their children1 in the care of seriously ill family members1 and to address their own serious health conditions4 ,yet1 a mere #ab percent of workers in the ,united ,states have access to paid family leave through their employers1 and fewer than #dj percent have access to short-term disability insurance provided by their employer to use for their own illnesses4 7#c7 ,many workers cannot afford to take unpaid time off work to provide care4 ,according to the ,department of ,labor1 nearly half of workers who qualified for leave under the ,family and ,medical ,leave ,act of #aiic 7,,fmla7 in #bjaa were unable to take the leave because they could not afford to take time off without pay4 ,six in ten workers who took partially paid or unpaid leave reported difficulty making ends meet2 half of these workers were forced to cut their leaves short due to financial constraints4 7#d7 ,only #ab percent of all workers had access to paid family leave in #bjab and it was available to only #d percent of individuals working in the lowest paying jobs4 ,workers who lack paid family leave face lost wages or even job loss when they miss work because of their own illness or to care for an ill child or parent4 ,in this way1 access to paid leave plays a critical role in families' efforts to maintain employment and economic security4 7#e7 ,caregiving has a high value but also comes at a high cost for family caregivers4 ,the estimated value of unpaid family care provided in #bjji was #dej billion4 ,caregivers face financial1 physical and emotional hardships1 and in many cases their careers1 incomes1 and retirement security suffer because of their family responsibilities4 ,working caregivers should not have to risk their family's economic security to fulfill their caregiving obligations4 ,the average worker age #ej and older who leaves the workforce to care for an elderly parent loses more than #cjj1jjj in earnings and retirement income4 7#f7 ,the population over age #fe is expected to double within the next few decades4 ,the number of people with chronic conditions is expected to reach #aeg million by #bjbj4 ,many of these individuals will at some point require family care1 and for older workers still in the workforce1 many will need time off at some point to address serious health conditions4 7#g7 ,ensuring working family caregivers have paid family leave to care for ailing elders could drive down ,medicare costs by decreasing recurrences of ailments and re-admittance into hospitals4 7#h7 ,many workers are forced to quickly return to work after the birth or arrival of a child because they have no access to paid family and medical leave4 ,only half of new mothers take paid leave of any duration after the birth of their first child1 and among women with less than a high school education the figure is less than #bj percent--a rate that has not changed in half a century4 7#i7 ,when new mothers have no choice but to return to work without taking leave1 children can experience a variety of negative outcomes including higher rates of infant mortality1 lower rates of breastfeeding1 lower rates of immunization1 and a higher incidence of maternal physical and mental health concerns4 ,california's paid family leave insurance program has increased the number of weeks of leave that women take after childbirth1 with larger effects among women in jobs that do not provide paid leave4 7#aj7 ,a nationwide paid family leave program would address the persistent sex discrimination in the utilization of leave benefits and reduce the disparity between women and men regarding who takes time off from work to fulfill caregiving duties4 ,this disparity is driven in part by the fact that men continue to earn more than women1 and1 as a result1 it often makes more economic sense for women in two-parent families to take unpaid leave and forgo their lower salary4 7#aa7 ,many men would like to be more involved in caregiving and report greater work-family conflict than ever before4 ,in ,california1 men's use of the ,state's paid family leave insurance program to care for a new child has doubled since the program's implementation4 7#ab7 ,paid family and medical leave promotes families' financial security and independence1 increases worker retention1 and promotes savings for taxpayers4 ,women who take paid leave after a child's birth are more likely to be in the labor force in the #i to #ab months after a child's birth and to earn higher wages in the year following their child's birth4 ,both men and women who take paid leave after a child's birth are less likely to receive food stamps and public assistance in the year following a child's birth4 7#ac7 ,without paid medical leave1 workers who are ill or injured may return to work before being fully recovered1 thus making them susceptible to a relapse or recurrence1 and potentially placing additional burdens on the health care system4 ,when a job requires physical stamina or ability1 individuals who return to work too early may put themselves or others in jeopardy4 7#ad7 ,a social insurance model of providing paid family leave pioneered by the states of ,california and ,new ,jersey has worked well for workers1 their families1 and employers4 ,between #bjjd and #bjab1 ,californians took more than #a4d million leaves to care for a family member or bond with a new child4 ,between #bjji and #bjab1 more than #ajj1jjj ,new ,jersey workers filed eligible claims for family leave4 ,the overwhelming majority of ,california employers report that the program had a positive or neutral effect on their business4 ,researchers conclude that some employers experienced cost savings by coordinating their own benefits with those offered through the ,state paid family leave program4 7#ae7 ,employers and employees benefit when workers have access to paid leave4 ,social ,security is one of the ,nation's primary social insurance systems and it provides retirement assistance and disability benefits4 ,when ,social ,security was created in #aicd1 most families had a stay at home caregiver4 ,that is no longer the case4 ,for the first time in the ,nation's history1 half of all workers in the ,united ,states are women4 ,the system needs to be changed to reflect the realities of today's workforce and provide workers with income when they need leave from work due to the birth of a child or a serious health condition4 7#af7 ,when workers can care for themselves and their loved ones1 employers experience positive impacts4 ,more than four times as many worksites covered by ,,fmla reported positive effects on employee productivity1 absenteeism1 turnover1 career advancement and morale1 as well as the business' profitability as reported negative effects in the ,department of ,labor's #bjab survey on the ,,fmla4 7b7 ,purpose ,it is the purpose of this ,act-- 7#a7 to help working families1 including single working parents and dual-earner families1 afford to take time away from work to provide care for a family member and be good workers2 7#b7 to provide workers with a reasonable level of wage replacement during time away from work for a serious health condition1 for the birth or adoption of a child1 for the care of a child1 spouse1 or parent who has a serious health condition1 for the care of an injured servicemember1 or for qualifying exigencies arising from the deployment of a servicemember2 7#c7 to address sex discrimination1 promote the goal of equal employment opportunity for women and men1 and to provide relief when employers violate the law2 and 7#d7 to accomplish the purposes described in paragraphs 7#a71 7#b71 and 7#c7 in a manner that accommodates the legitimate interests of employers4 #c4 ,definitions ,in this ,act1 the following definitions apply3 7#a7 ,caregiving day ,the term caregiving day means1 with respect to an individual1 a calendar day in which the individual engaged in qualified caregiving4 7#b7 ,commissioner ,the term ,commissioner means the ,commissioner of ,social ,security4 7#c7 ,deputy ,commissioner ,the term ,deputy ,commissioner means the ,deputy ,commissioner who heads the ,office of ,paid ,family and ,medical ,leave established under section #d7;a74 7#d7 ,eligible individual ,the term eligible individual means an individual who is entitled to a benefit under section #e for a particular month1 upon filing an application for such benefit for such month4 7#e7 ,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-- 7,a7 the fifth caregiving day of the individual occurring during the benefit period2 or 7,b7 the month preceding the first month in the benefit period during which occur not less than #ae caregiving days of the individual4 7#f7 ,qualified caregiving ,the term qualified caregiving means any activity engaged in by an individual1 other than regular employment1 for a reason for which an eligible employee would be entitled to leave under subparagraphs 7,a7 through 7,e7 of paragraph 7#a7 of section #ajb7;a7 of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfab7;a774 7#g7 ,self-employment income ,the term self-employment income has the same meaning as such term in section #baa7;b7 of such ,act 7#db ,u4,s4,c4 #daa7;b774 7#h7 ,state ,the term ,state means any ,state of the ,united ,states or the ,district of ,columbia or any ,territory or possession of the ,united ,states4 7#i7 ,wages ,the term wages1 except as such term is used in subsection 7i77#b7 of section #e1 has the same meaning as such term in section #bji of the ,social ,security ,act 7#db ,u4,s4,c4 #dji74 7#aj7 #fj-;day limitation period ,the term #fj-;day limitation period means a period-- 7,a7 beginning with the first caregiving day of an individual occurring during the individual's benefit period and after the expiration of the individual's #e-;day waiting period1 if applicable2 and 7,b7 ending with the #fjth caregiving day of the individual occurring during the benefit period and after the expiration of the #e-;day waiting period1 disregarding any caregiving day of the individual occurring during any month in the benefit period after the first #bj caregiving days of the individual occurring during such month4 #d4 ,office of ,paid ,family and ,medical ,leave 7a7 ,establishment of ,office ,there is established within the ,social ,security ,administration an office to be known as the ,office of ,paid ,family and ,medical ,leave4 ,the ,office shall be headed by a ,deputy ,commissioner who shall be appointed by the ,commissioner4 7b7 ,responsibilities of ,deputy ,commissioner ,the ,commissioner1 acting through the ,deputy ,commissioner1 shall be responsible for-- 7#a7 hiring personnel and making employment decisions with regard to such personnel2 7#b7 issuing such regulations as may be necessary to carry out the purposes of this ,act2 7#c7 entering into cooperative agreements with other agencies and departments to ensure the efficiency of the administration of the program2 7#d7 determining eligibility for family and medical leave insurance benefits under section #e2 7#e7 determining benefit amounts for each month of such eligibility and making timely payments of such benefits to entitled individuals in accordance with such section2 7#f7 establishing and maintaining a system of records relating to the administration of such section2 7#g7 preventing fraud and abuse relating to such benefits2 7#h7 providing information on request regarding eligibility requirements1 the claims process1 benefit amounts1 maximum benefits payable1 notice requirements1 non-discrimination rights1 confidentiality1 coordination of leave under this ,act and other laws1 collective bargaining agreements1 and employer policies2 7#i7 annually providing employers a notice informing employees of the availability of such benefits2 7#aj7 annually making available to the public a report that includes the number of individuals who received such benefits1 the purposes for which such benefits were received1 and an analysis of utilization rates of such benefits by gender1 race1 ethnicity1 and income levels2 and 7#aa7 tailoring culturally and linguistically competent education and outreach toward increasing utilization rates of benefits under such section4 7c7 ,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 7b74 #e4 ,family and ,medical ,leave ,insurance benefit payments 7a7 ,in general ,every individual who-- 7#a7 is insured for disability insurance benefits 7as determined under section #bbc7;c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc7;c777 at the time such individual's application is filed2 7#b7 has earned income from employment during the #ab months prior to the month in which the application is filed2 7#c7 has filed an application for a family and medical leave insurance benefit in accordance with subsection 7d72 and 7#d7 was engaged in qualified caregiving1 or anticipates being so engaged1 during the period that begins #ij days before the date on which such application is filed or within #cj days after such date1 shall be entitled to such a benefit for each month in the benefit period specified in subsection 7c71 not to exceed #fj caregiving days per benefit period4 7b7 ,benefit amount 7#a7 ,in general ,except as otherwise provided in this subsection1 the benefit amount to which an individual is entitled under this section for a month shall be an amount equal to the greater of-- 7,a7 the lesser of #a_/ah 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 years1 or the maximum benefit amount determined under paragraph 7#b72 or 7,b7 the minimum benefit amount determined under paragraph 7#b71 multiplied by the quotient 7not greater than #a7 obtained by dividing the number of caregiving days of the individual in such month by #bj4 7#b7 ,annual increase of maximum and minimum benefit amounts 7,a7 ,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 ,act1 the maximum monthly benefit amount and the minimum monthly benefit amount shall be #d1jjj and #ehj1 respectively4 7,b7 ,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 be1 respectively1 the product of the corresponding amount determined with respect to the first calendar year under subparagraph 7,a7 and the quotient obtained by dividing-- 7i7 the national average wage index 7as defined in section #bji7k77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dji7k77#a777 for the second calendar year preceding the first calendar year for which the determination is made1 by 7ii7 the national average wage index 7as so defined7 for #bjac4 7#c7 ,limitations on benefits paid 7,a7 ,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 individual4 7,b7 ,limitation on total benefits paid ,any calendar day during an individual's benefit period which occurs after the expiration of a #fj-;day limitation period shall not be taken into account under this subsection as a caregiving day of the individual4 7#d7 ,reduction in benefit amount on account of receipt of certain benefits ,a benefit under this section for a month shall be reduced by the amount1 if any1 in certain benefits 7as determined under regulations issued by the ,commissioner7 as may be otherwise received by an individual4 ,for purposes of the preceding sentence1 certain benefits include-- 7,a7 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 ,state2 and 7,b7 periodic benefits on account of an individual's employment status under an unemployment law or plan of the ,united ,states or a ,state4 7#e7 ,coordination of benefit amount with certain state benefits ,a benefit received under this section shall be coordinated1 in a manner determined by regulations issued by the ,commissioner1 with the periodic benefits received from temporary disability insurance or family leave insurance programs under any law or plan of a ,state1 a political subdivision 7as that term is used in section #bah7;b77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dah7;b77#b7771 or an instrumentality of #b or more ,states 7as that term is used in section #bah7;g7 of such ,act of the ,social ,security ,act 7#db ,u4,s4,c4 #dah7;g7774 7c7 ,benefit period 7#a7 ,in general ,except as provided in paragraph 7#b71 the benefit period specified in this subsection shall begin on the #ast day of the #ast month in which the individual meets the criteria specified in paragraphs 7#a71 7#b71 and 7#c7 of subsection 7a71 and shall end on the date that is #cfe days after the #ast day of the benefit period4 7#b7 ,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 #ij-;day period preceding the date on which such application is submitted1 the benefit period specified in this subsection shall begin on the later of-- 7,a7 the #ast day of the #ast month in which the individual engaged in such qualified caregiving2 or 7,b7 the #ast day of the #ast month that begins during such #ij-;day period1 and shall end on the date that is #cfe days after the #ast day of the benefit period4 7d7 ,application ,an application for a family and medical leave insurance benefit shall include-- 7#a7 a statement that the individual was engaged in qualified caregiving1 or anticipates being so engaged1 during the period that begins #ij days before the date on which the application is submitted or within #cj days after such date2 7#b7 if the qualified caregiving described in the statement in paragraph 7#a7 is engaged in by the individual because of a serious health condition of the individual or a relative of the individual1 a certification1 issued by the health care provider treating such serious health condition1 that affirms the information specified in paragraph 7#a7 and contains such information as the ,commissioner shall specify in regulations1 which shall be no more than the information that is required to be stated under section #ajc7;b7 of the ,family and ,medical ,leave ,act of #aiic 7#bi ,u4,s4,c4 #bfac7;b772 7#c7 if such qualified caregiving is engaged in by the individual for any other authorized reason1 a certification1 issued by a relevant authority determined under regulations issued by the ,commissioner1 that affirms the circumstances giving rise to such reason2 and 7#d7 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 leave1 if the individual has an employer1 or to the ,commissioner in all other cases4 7e7 ,ineligibility2 disqualification 7#a7 ,ineligibility for benefit ,an individual shall be ineligible for a benefit under this section for any month for which the individual is entitled to-- 7,a7 disability insurance benefits under section #bbc of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc7 or a similar permanent disability program under any law or plan of a ,state or political subdivision or instrumentality of a ,state 7as such terms are used in section #bah of the ,social ,security ,act 7#db ,u4,s4,c4 #dah772 7,b7 monthly insurance benefits under section #bjb of such ,act 7#db ,u4,s4,c4 #djb7 based on such individual's disability 7as defined in section #bbc7;d7 of such ,act 7#db ,u4,s4,c4 #dbc7;d7772 or 7,c7 benefits under title ,,xvi of such ,act 7#db ,u4,s4,c4 #acha et seq47 based on such individual's status as a disabled individual 7as determined under section #afad of such ,act 7#db ,u4,s4,c4 #achb;c774 7#b7 ,disqualification ,an individual who has been convicted of a violation under section #bjh of the ,social ,security ,act 7#db ,u4,s4,c4 #djh7 or who has been found to have used false statement to secure benefits under this section1 shall be ineligible for benefits under this section for a #a-year period following the date of such conviction4 7f7 ,review of eligibility and benefit payment determinations 7#a7 ,eligibility determinations 7,a7 ,in general ,the ,commissioner shall provide notice to an individual applying for benefits under this section of the initial determination of eligibility for such benefits1 and the estimated benefit amount for a month in which one caregiving day of the individual occurs1 as soon as practicable after the application is received4 7,b7 ,review ,an individual may request review of an initial adverse determination with respect to such application at any time before the end of the #bj-;day period that begins on the date notice of such determination is received1 except that such #bj-;day period may be extended for good cause4 ,as soon as practicable after the individual requests review of the determination1 the ,commissioner shall provide notice to the individual of a final determination of eligibility for benefits under this section4 7#b7 ,benefit payment determinations 7,a7 ,in general ,the ,commissioner shall make any monthly benefit payment to an individual claiming benefits for a month under this section1 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 month1 not later than #bj days after the individual's monthly benefit claim report for such month is received4 ,such monthly report shall be filed with the ,commissioner not later than #ae days after the end of each month4 7,b7 ,review ,if the ,commissioner determines that payment will not be made to an individual for a month1 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 month1 the individual may request review of such determination at any time before the end of the #bj-;day period that begins on the date notice of such determination is received1 except that such #bj-;day period may be extended for good cause4 ,not later than #bj days after the individual requests review of the determination1 the ,commissioner shall provide notice to the individual of a final determination of payment for such month1 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 entitled4 7#c7 ,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 accurate1 unless the ,commissioner demonstrates by a preponderance of the evidence that information contained in the application is false4 7#d7 ,definition of monthly benefit claim report ,for purposes of this subsection1 the term monthly benefit claim report means1 with respect to an individual for a month1 the individual's report to the ,commissioner of the number of caregiving days of the individual in such month1 which shall be filed no later than #ae days after the end of each month4 7#e7 ,review ,all final determinations of the ,commissioner under this subsection shall be reviewable according to the procedures set out in section #bje of the ,social ,security ,act 7#db ,u4,s4,c4 #dje74 7g7 ,relationship with ,state law2 employer benefits 7#a7 ,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 section4 7#b7 ,greater benefits allowed ,nothing in this ,act shall be construed to diminish the obligation of an employer to comply with any contract1 collective bargaining agreement1 or any employment benefit program or plan that provides greater paid leave or other leave rights to employees than the rights established under this ,act4 7h7 ,prohibited ,acts2 enforcement 7#a7 ,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 for1 indicated an intent to apply for1 or received family and medical leave insurance benefits4 7#b7 ,civil ,action by an individual 7,a7 ,liability ,any person who violates paragraph 7#a7 shall be liable to any individual employed by such person who is affected by the violation-- 7i7 for damages equal to the sum of-- 7,i7 the amount of-- 7aa7 any wages1 salary1 employment benefits1 or other compensation denied or lost to such individual by reason of the violation2 or 7bb7 in a case in which wages1 salary1 employment benefits1 or other compensation have not been denied or lost to the individual1 any actual monetary losses sustained by the individual as a direct result of the violation1 such as the cost of providing care1 up to a sum equal to #fj calendar days of wages or salary for the individual2 7,,ii7 the interest on the amount described in subclause 7,i7 calculated at the prevailing rate2 and 7,,iii7 an additional amount as liquidated damages equal to the sum of the amount described in subclause 7,i7 and the interest described in subclause 7,,ii71 except that if a person who has violated paragraph 7#a7 proves to the satisfaction of the court that the act or omission which violated paragraph 7#a7 was in good faith and that the person had reasonable grounds for believing that the act or omission was not a violation of paragraph 7#a71 such court may1 in the discretion of the court1 reduce the amount of the liability to the amount and interest determined under subclauses 7,i7 and 7,,ii71 respectively2 and 7ii7 for such equitable relief as may be appropriate1 including employment1 reinstatement1 and promotion4 7,b7 ,right of action ,an action to recover the damages or equitable relief prescribed in subparagraph 7,a7 may be maintained against any person in any ,federal or ,state court of competent jurisdiction by any individual for and on behalf of-- 7i7 the individual2 or 7ii7 the individual and other individuals similarly situated4 7,c7 ,fees and costs ,the court in such an action shall1 in addition to any judgment awarded to the plaintiff1 allow a reasonable attorney's fee1 reasonable expert witness fees1 and other costs of the action to be paid by the defendant4 7,d7 ,limitations ,the right provided by subparagraph 7,b7 to bring an action by or on behalf of any individual shall terminate-- 7i7 on the filing of a complaint by the ,commissioner in an action under paragraph 7#e7 in which restraint is sought of any further delay in the payment of the amount described in subparagraph 7,a77,i7 to such individual by the person responsible under subparagraph 7,a7 for the payment2 or 7ii7 on the filing of a complaint by the ,commissioner in an action under paragraph 7#c7 in which a recovery is sought of the damages described in subparagraph 7,a77,i7 owing to an individual by a person liable under subparagraph 7,a71 unless the action described in clause 7,i7 or 7ii7 is dismissed without prejudice on motion of the ,commissioner4 7#c7 ,action by the ,commissioner 7,a7 ,civil action ,the ,commissioner may bring an action in any court of competent jurisdiction to recover the damages described in paragraph 7#b77;,a77,i74 7,b7 ,sums recovered ,any sums recovered by the ,commissioner pursuant to subparagraph 7,a7 shall be held in a special deposit account and shall be paid1 on order of the ,commissioner1 directly to each individual affected4 ,any such sums not paid to an individual because of inability to do so within a period of #c years shall be deposited into the ,federal ,family and ,medical ,leave ,insurance ,trust ,fund4 7#d7 ,limitation 7,a7 ,in general ,an action may be brought under this subsection not later than #c years after the date of the last event constituting the alleged violation for which the action is brought4 7,b7 ,commencement ,an action brought by the ,commissioner under this subsection shall be considered to be commenced on the date when the complaint is filed4 7#e7 ,action for ,injunction by ,commissioner ,the district courts of the ,united ,states shall have jurisdiction1 for cause shown1 in an action brought by the ,commissioner-- 7,a7 to restrain violations of paragraph 7#a71 including the restraint of any withholding of payment of wages1 salary1 employment benefits1 or other compensation1 plus interest1 found by the court to be due to an individual2 or 7,b7 to award such other equitable relief as may be appropriate1 including employment1 reinstatement1 and promotion4 7i7 ,special rule for railroad employees ,for purposes of subsection 7a77#a71 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 7as defined in the section #a7;b7 of the ,railroad ,retirement ,act of #aigd7 after ,december #ca1 #aicf1 were included within the meaning of the term employment for purposes of title ,,ii of the ,social ,security ,act 7#db ,u4,s4,c4 #dja et seq474 7j7 ,determination of whether an activity constitutes qualified caregiving 7#a7 ,in general ,for purposes of determining whether an activity engaged in by an individual constitutes qualified caregiving under this section-- 7,a7 the term spouse 7as used in section #ajb7;a7 of the ,family and ,medical ,leave ,act 7#bi ,u4,s4,c4 #bfab7;a777 includes the individual's domestic partner2 and 7,b7 the term son or daughter 7as used in such section7 includes a son or daughter 7as defined in section #aja of such ,act7 of the individual's domestic partner4 7#b7 ,domestic partner 7,a7 ,in general ,for purposes of paragraph 7#a71 the term domestic partner1 with respect to an individual1 means another individual with whom the individual is in a committed relationship4 7,b7 ,committed relationship defined ,the term committed relationship means a relationship between two individuals 7each at least #ah years of age7 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 welfare4 ,the term includes any such relationship between two individuals1 including individuals of the same sex1 that is granted legal recognition by a ,state or political subdivision of a ,state as a marriage or analogous relationship1 including a civil union or domestic partnership4 7k7 ,applicability of certain ,social ,security ,act provisions ,the provisions of sections #bjd1 #bje1 #bjf1 and #bjh 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 ,act4 7l7 ,effective date for applications ,applications described in this section may be filed beginning #ah months after the date of enactment of this ,act4 #f4 ,establishment of ,family and ,medical ,leave ,insurance ,trust ,fund 7a7 ,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 ,fund4 ,the ,federal ,family and ,medical ,leave ,insurance ,trust ,fund shall consist of such gifts and bequests as may be made as provided in section #bja7;i77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7;i77#a77 and such amounts as may be appropriated to1 or deposited in1 the ,federal ,family and ,medical ,leave ,insurance ,trust ,fund as provided in this section4 7b7 ,authorization of ,appropriations 7#a7 ,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-- 7,a7 for the first three fiscal years beginning after the date of enactment of this ,act1 such sums as may be necessary for the ,commissioner to administer the office established under section #d and pay the benefits under section #e2 7,b7 #ajj percent of the taxes imposed by sections #caja7;c7 and #caaa7;c7 of the ,internal ,revenue ,code of #aihf with respect to wages 7as defined in section #caba of such ,code7 reported to the ,secretary of the ,treasury pursuant to subtitle ,f of such ,code1 as determined by the ,secretary of the ,treasury by applying the applicable rate of tax under such sections to such wages2 7,c7 #ajj percent of the taxes imposed by section #adja7;c7 of such ,code with respect to self-employment income 7as defined in section #adjb of such ,code7 reported to the ,secretary of the ,treasury on tax returns under subtitle ,f of such ,code1 as determined by the ,secretary of the ,treasury by applying the applicable rate of tax under such section to such self-employment income2 and 7,d7 #ajj percent of the taxes imposed by sections #cbja7;c71 #cbaa7;c71 and #cbba7;c7 of such ,code with respect to compensation 7as defined in section #cbca of such ,code7 reported to the ,secretary of the ,treasury on tax returns under subtitle ,f of such ,code1 as determined by the ,secretary of the ,treasury by applying the applicable rate of tax under such sections to such compensation4 7#b7 ,repayment of initial appropriation ,amounts appropriated pursuant to subparagraph 7,a7 of paragraph 7#a7 shall be repaid to the ,treasury of the ,united ,states not later than #aj years after the first appropriation is made pursuant to such subparagraph4 7#c7 ,transfer to ,trust ,fund ,the amounts described in paragraph 7#b7 shall be transferred from time to time from the general fund in the ,treasury to the ,federal ,family and ,medical ,leave ,insurance ,trust ,fund1 such amounts to be determined on the basis of estimates by the ,secretary of the ,treasury of the taxes1 specified in such paragraph1 paid to or deposited into the ,treasury4 ,proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were inconsistent with the taxes specified in such paragraph4 7c7 ,management of ,trust ,fund ,the provisions of subsections 7c71 7d71 7e71 7f71 7i71 and 7m7 of section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 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 ,fund4 7d7 ,benefits paid from ,trust ,fund ,benefit payments required to be made under section #e shall be made only from the ,federal ,family and ,medical ,leave ,insurance ,trust ,fund4 7e7 ,administration ,there are authorized to be made available for expenditure1 out of the ,federal ,family and ,medical ,leave ,insurance ,trust ,fund1 such sums as may be necessary to pay the costs of the administration of section #e1 including start-up costs1 technical assistance1 outreach1 education1 evaluation1 and reporting4 7f7 ,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 ,act4 #g4 ,internal ,revenue ,code provisions 7a7 ,in general 7#a7 ,employee contribution ,section #caja of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by redesignating subsection 7c7 as subsection 7d71 and 7,b7 by inserting after subsection 7b7 the following3 7c7 ,family and medical leave insurance 7#a7 ,in general ,in addition to other taxes1 there is hereby imposed on the income of every individual a tax equal to the applicable percentage of the wages 7as defined in section #caba7;a77 received by the individual with respect to employment 7as defined in section #caba7;b774 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means #j4b percent in the case of wages received in any calendar year4 4 7#b7 ,employer contribution ,section #caaa of such ,code is amended-- 7,a7 by redesignating subsections 7c7 and 7d7 as subsections 7d7 and 7e71 respectively1 and 7,b7 by inserting after subsection 7b7 the following3 7c7 ,family and medical leave insurance 7#a7 ,in general ,in addition to other taxes1 there is hereby imposed on every employer an excise tax1 with respect to having individuals in his employ1 equal to the applicable percentage of the wages 7as defined in section #caba7;a77 paid by the employer with respect to employment 7as defined in section #caba7;b774 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means #j4b percent in the case of wages paid in any calendar year4 4 7#c7 ,self-employment income contribution 7,a7 ,in general ,section #adja of such ,code is amended-- 7i7 by redesignating subsection 7c7 as subsection 7d71 and 7ii7 by inserting after subsection 7b7 the following3 7c7 ,family and medical leave insurance 7#a7 ,in general ,in addition to other taxes1 there is hereby imposed for each taxable year1 on the self-employment income of every individual1 a tax equal to the applicable percentage of the amount of the self-employment income for such taxable year4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means #j4d percent in the case of self-employment income in any taxable year4 4 7,b7 ,exclusion of certain net earnings from self-employment ,section #adjb7;b77#a7 of such ,code is amended by striking tax imposed by section #adja7;a7 and inserting taxes imposed by subsections 7a7 and 7c7 of section #adja4 7b7 ,railroad ,retirement ,tax ,act 7#a7 ,employee contribution ,section #cbja of such ,code is amended-- 7,a7 by redesignating subsection 7c7 as subsection 7d71 and 7,b7 by inserting after subsection 7b7 the following3 7c7 ,family and ,medical ,leave insurance 7#a7 ,in general ,in addition to other taxes1 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 employee4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means #j4b percent in the case of compensation received in any calendar year4 4 7#b7 ,employee representative contribution ,section #cbaa of such ,code is amended-- 7,a7 by redesignating subsection 7c7 as subsection 7d71 and 7,b7 by inserting after subsection 7b7 the following3 7c7 ,family and ,medical ,leave insurance 7#a7 ,in general ,in addition to other taxes1 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 representative4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means #j4b percent in the case of compensation received in any calendar year4 4 7#c7 ,employer contribution ,section #cbba of such ,code is amended-- 7,a7 by redesignating subsections 7c7 and 7d7 as subsections 7d7 and 7e71 respectively1 and 7,b7 by inserting after subsection 7b7 the following3 7c7 ,family and ,medical ,leave insurance 7#a7 ,in general ,in addition to other taxes1 there is hereby imposed on every employer an excise tax1 with respect to having individuals in his employ1 equal to the applicable percentage of the compensation paid during any calendar year by such employer for services rendered to such employer4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the term applicable percentage means #j4b percent in the case of compensation paid in any calendar year4 4 7c7 ,effective date ,the amendments made by subsections 7a7 and 7b7 shall take effect #abj days after the date of enactment of this ,act4 #h4 ,regulations ,the ,commissioner1 in consultation with the ,secretary of ,labor1 shall prescribe regulations necessary to carry out this ,act4 ,in developing such regulations1 the ,commissioner shall consider the input from a volunteer advisory body comprised of not more than #ae individuals1 including experts in the relevant subject matter and officials charged with implementing ,state paid family and medical leave insurance programs4 ,the ,commissioner shall take such programs into account when proposing regulations4 ,such individuals shall be appointed as follows3 7#a7 ,five individuals to be appointed by the ,president4 7#b7 ,three individuals to be appointed by the majority leader of the ,senate4 7#c7 ,two individuals to be appointed by the minority leader of the ,senate4 7#d7 ,three individuals to be appointed by the ,speaker of the ,house of ,representatives4 7#e7 ,two individuals to be appointed by the minority leader of the ,house of ,representatives4 #i4 ,,gao ,study ,not later than #c years after the date of enactment of this ,act1 the ,comptroller ,general shall submit to ,congress a report on family and medical leave insurance benefits paid under section #e for any month during the #a-year period beginning on ,january #a1 #bjae4 ,the report shall include the following3 7#a7 ,an identification of the total number of applications for such benefits filed for any month during such #a-year period1 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 made4 7#b7 ,an identification of the total number of requests for review of an initial adverse determination of eligibility for such benefits made during such #a-year period1 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 made4 7#c7 ,an identification of the total number of monthly benefit claim reports for such benefits filed during such #a-year period1 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 made4 7#d7 ,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 #a-year period1 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 made4 7#e7 ,an identification of any excessive delay in any of the periods described in paragraphs 7#a7 through 7#d71 and a description of the causes for such delay4 #aj4 ,conforming amendments 7a7 ,internal ,revenue ,code amendments ,section #fdac7;c7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by inserting 1 section #caja7;c71 after by section #caja7;a72 and 7,b7 by striking both and inserting each2 and 7#b7 in paragraph 7#b7-- 7,a7 in subparagraph 7,b7-- 7i7 by inserting or #caja7;c7 after #caja7;a7 each place it appears2 and 7ii7 by inserting or #bce after #bah each place it appears2 and 7,b7 in subparagraph 7,c71 by inserting or #caja7;c7 after #caja7;a7 each place it appears4 7b7 ,railroad ,retirement ,act of #aigd amendment ,section #ae7;a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan7a77 is amended by inserting 7other than sections #cbja7;c71 #cbaa7;c71 and #cbba7;c77 before the period at the end4