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<bill bill-stage="Introduced-in-Senate" bill-type="olc" dms-id="A1" public-print="no" public-private="public" stage-count="1" star-print="no-star-print">
	<form display="yes">
		<distribution-code display="yes">II</distribution-code>
		<congress display="yes">110th CONGRESS</congress>
		<session display="yes">1st Session</session>
		<legis-num display="yes">S. 1681</legis-num>
		<current-chamber display="yes">IN THE SENATE OF THE UNITED
		  STATES</current-chamber>
		<action display="yes">
			<action-date date="20070621">June 21, 2007</action-date>
			<action-desc><sponsor name-id="S150">Mr. Dodd</sponsor> (for himself
			 and <cosponsor name-id="S090">Mr. Stevens</cosponsor>) introduced the following
			 bill; which was read twice and referred to the
			 <committee-name committee-id="SSFI00">Committee on
			 Finance</committee-name></action-desc>
		</action>
		<legis-type display="yes">A BILL</legis-type>
		<official-title display="yes">To provide for a paid family and medical
		  leave insurance program, and for other purposes.</official-title>
	</form>
	<legis-body display-enacting-clause="yes-display-enacting-clause" style="OLC">
		<section commented="no" display-inline="no-display-inline" id="S1" section-type="section-one"><enum>1.</enum><header display-inline="yes-display-inline">Short title</header><text display-inline="no-display-inline">This Act may be cited as the
			 <quote><short-title>Family Leave Insurance Act of
			 2007</short-title></quote>.</text>
		</section><section commented="no" display-inline="no-display-inline" id="ID8ed78cded379401ab1f1f19eb5426db9" section-type="subsequent-section"><enum>2.</enum><header display-inline="yes-display-inline">Congressional findings</header><text display-inline="no-display-inline">Congress finds the following:</text>
			<paragraph commented="no" display-inline="no-display-inline" id="IDd162ac73ffc24a00b92483b649ae8b98"><enum>(1)</enum><text display-inline="yes-display-inline">Since its passage, the Family and Medical
			 Leave Act of 1993 (referred to in this section as the <quote>FMLA</quote>) has
			 assisted millions of employees in balancing the demands of their jobs with
			 their family responsibilities. However, many eligible employees are not able to
			 utilize the benefits of the FMLA because FMLA leave is unpaid. According to a
			 2000 survey on the FMLA by the Department of Labor, among those employees who
			 need FMLA leave and don't take it, 78 percent don't take it because they can't
			 afford it.</text>
			</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID03decd2d7a574863834c212226cb8545"><enum>(2)</enum><text display-inline="yes-display-inline">An analysis of national data from the 2000
			 FMLA survey by the Center for Women and Work at Rutgers University suggests
			 that employees suffer severe financial hardship in order to be responsible
			 family members and provide minor children and aging parents with the care they
			 need. For example, among employees who needed to care for a seriously ill
			 child—</text>
				<subparagraph commented="no" display-inline="no-display-inline" id="idFB4344AD430B4E4385CB0CD09AE6F417"><enum>(A)</enum><text display-inline="yes-display-inline">42 percent took time off even though they
			 received no pay while doing so;</text>
				</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id0567FC7705EB4029B86887F29581AA28"><enum>(B)</enum><text display-inline="yes-display-inline">46 percent received full or partial pay
			 during at least part of the time off (including receiving pay for reasons such
			 as use of vacation time); and</text>
				</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id43C756D887DA4D018AD9DF496073F8BC"><enum>(C)</enum><text display-inline="yes-display-inline">12 percent could not take time off to care
			 for the child due to lack of pay.</text>
				</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID0154fa263d2c4c0994a1c2d6cc28b9b5"><enum>(3)</enum><text display-inline="yes-display-inline">Americans who provide direct care for their
			 family members prevent the worsening of illnesses and promote strong recovery.
			 For example, the length of a child's stay in the hospital decreases by 31
			 percent when parents are able to be present.</text>
			</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDf5e283129b654b97a91b7cf9597d1492"><enum>(4)</enum><text display-inline="yes-display-inline">Forty-three percent of private sector
			 employees do not have access to paid sick leave, as reported in the Bureau of
			 Labor Statistics National Compensation Survey in March 2006. Of those employees
			 who do have paid sick leave, many are not able to use their own sick leave to
			 receive payment while caring for family members who are ill.</text>
			</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDcffcbda976e845778d5dcb2a17278caa"><enum>(5)</enum><text display-inline="yes-display-inline">Family and medical leave benefits
			 strengthen and support the business sector through health care savings and
			 increased employee retention and productivity.</text>
			</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDf24902547df1421db2c57e49391806f7"><enum>(6)</enum><text display-inline="yes-display-inline">Demographic changes over the past few
			 decades have altered the face and needs of the workforce. It is now common for
			 both parents to be in the workforce and for men and women to also serve as the
			 primary caregivers for elderly spouses or parents.</text>
			</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID09a3b81bf57d483f9865bcd97dc9e65c"><enum>(7)</enum><text display-inline="yes-display-inline">According to the Bureau of the Census and
			 the Bureau of Labor Statistics, 56 percent of women with children under age 1
			 are in the labor force, while 71 percent of all women with dependent children
			 under age 18 are in the labor force.</text>
			</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID48882222c9ba42e9b688133fa2568611"><enum>(8)</enum><text display-inline="yes-display-inline">Nearly <fraction>2/3</fraction> of
			 Americans under the age of 60 expect to be responsible for the care of an
			 elderly relative in the next 10 years.</text>
			</paragraph></section><section commented="no" display-inline="no-display-inline" id="ID06c6a6b03e1e43daa1b76fb928fc46d4" section-type="subsequent-section"><enum>3.</enum><header display-inline="yes-display-inline">General definitions</header>
			<subsection commented="no" display-inline="no-display-inline" id="ID3907baf2b993483aa8fcb9076844fdec"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The definitions provided by section 101 of
			 the Family and Medical Leave Act of 1993 (29 U.S.C. 2611), other than the
			 definitions of the terms <quote>eligible employee</quote> and
			 <quote>employer</quote>, shall apply for purposes of this Act.</text>
			</subsection><subsection commented="no" display-inline="no-display-inline" id="ID907cd340b76f4e628f283734186df719"><enum>(b)</enum><header display-inline="yes-display-inline">Additional definitions</header><text display-inline="yes-display-inline">In this Act, the following additional
			 definitions shall apply:</text>
				<paragraph commented="no" display-inline="no-display-inline" id="ID21a51c82eada40cf8ae1e679d6297a0e"><enum>(1)</enum><header display-inline="yes-display-inline">Board of trustees</header><text display-inline="yes-display-inline">The term <term>Board of Trustees</term>
			 means the Board of Trustees of the Insurance Fund.</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDc475f1de1c564fe5993a49de4e07ae8d"><enum>(2)</enum><header display-inline="yes-display-inline">Insurance
			 fund</header><text display-inline="yes-display-inline">The term <term>Insurance
			 Fund</term> means the Family and Medical Leave Insurance Fund established under
			 section 301.</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID5745fc15f8844de8bde9a99b68728625"><enum>(3)</enum><header display-inline="yes-display-inline">Managing trustee</header><text display-inline="yes-display-inline">The term <term>Managing Trustee</term>
			 means the Managing Trustee of the Board of Trustees of the Insurance
			 Fund.</text>
				</paragraph></subsection></section><title commented="no" id="id605692770E3D468FBF6A7A400765702C" level-type="subsequent"><enum>I</enum><header display-inline="yes-display-inline">Family and medical leave insurance
			 program</header>
			<section commented="no" display-inline="no-display-inline" id="id2F577CBBDF4D4D6CB793D3F2B977CA09" section-type="subsequent-section"><enum>101.</enum><header display-inline="yes-display-inline">Program definitions</header><text display-inline="no-display-inline">In this title:</text>
				<paragraph commented="no" display-inline="no-display-inline" id="id919B16E6E485457F9D1FD02B3F8CEEFF"><enum>(1)</enum><header display-inline="yes-display-inline">Eligible employee</header><text display-inline="yes-display-inline">The term <term>eligible employee</term>
			 means any of the following:</text>
					<subparagraph commented="no" display-inline="no-display-inline" id="id8942A9293ACA4E69BC03EBCD98FBEBC6"><enum>(A)</enum><text display-inline="yes-display-inline">An employee who—</text>
						<clause commented="no" display-inline="no-display-inline" id="idF1EF9979C6F541B783E0142AFE40D9EA"><enum>(i)</enum><text display-inline="yes-display-inline">is an eligible employee, as defined in
			 section 101(2) of the Family and Medical Leave Act of 1993 (29 U.S.C. 2611(2))
			 but is not an employee of the Federal Government; and</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="id099FA1BD9FCA4C6EA4C6B4AD47D9BB69"><enum>(ii)</enum><text display-inline="yes-display-inline">earned wages with a covered employer for 12
			 of the last 18 months, prior to filing an application for leave benefits under
			 this title.</text>
						</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idF6EBE55F82EE4143B53EF659F565E32B"><enum>(B)</enum><text display-inline="yes-display-inline">An employee—</text>
						<clause commented="no" display-inline="no-display-inline" id="idFABC71FA4F4A49AEBD10151EA5D25309"><enum>(i)</enum><text display-inline="yes-display-inline">of a small employer that has elected to
			 participate in the Program under this title in accordance with such regulations
			 as the Secretary shall prescribe;</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="idC7AF5DAC2D93468B8F8EF4FA0A0B4622"><enum>(ii)</enum><text display-inline="yes-display-inline">who meets the requirements of subparagraphs
			 (A) and (C) of section 101(2) of such Act (29 U.S.C. 2611(2)), but is not an
			 employee of the Federal Government; and</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="idC23CB8372FAB4063B4485A669C1BFAFE"><enum>(iii)</enum><text display-inline="yes-display-inline">earned wages with a covered employer for 12
			 of the last 18 months, prior to filing an application for leave benefits under
			 this title.</text>
						</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id4795DBD6C692465B876683E6858CB8F6"><enum>(C)</enum><text display-inline="yes-display-inline">A self-employed individual who has—</text>
						<clause commented="no" display-inline="no-display-inline" id="id520F27D8AE124007BF3C6EBB1BDB7B24"><enum>(i)</enum><text display-inline="yes-display-inline">elected to participate in the Program under
			 this title in accordance with such regulations as the Secretary shall
			 prescribe;</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="id8A1ADDFAEAD1426DB4043E76EF7DB235"><enum>(ii)</enum><text display-inline="yes-display-inline">self-employment income while a covered
			 employer for 12 of the last 18 months, prior to filing an application for leave
			 benefits under this title; and</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="idFC26EB7BA1304D9382502089480AA910"><enum>(iii)</enum><text display-inline="yes-display-inline">paid premiums under section 1401(c) of the
			 Internal Revenue Code of 1986 with respect to such self-employment
			 income.</text>
						</clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id3819D79D0CC0437B9596D79C6A3D9B87"><enum>(2)</enum><header display-inline="yes-display-inline">Employer-related definitions</header>
					<subparagraph commented="no" display-inline="no-display-inline" id="id35A3F075311B42239DCF57D9E4AF2901"><enum>(A)</enum><header display-inline="yes-display-inline">Covered employer</header><text display-inline="yes-display-inline">The term <term>covered employer</term>
			 means a person—</text>
						<clause commented="no" display-inline="no-display-inline" id="id3B7CC224E67E46DB91903B2A16DB9BCD"><enum>(i)</enum><text display-inline="yes-display-inline">that is—</text>
							<subclause commented="no" display-inline="no-display-inline" id="id675CF67D30214531AE4199542C08A69A"><enum>(I)</enum><text display-inline="yes-display-inline">an employer;</text>
							</subclause><subclause commented="no" display-inline="no-display-inline" id="id61FB9FDD284A400380AF4D7EF3496EFC"><enum>(II)</enum><text display-inline="yes-display-inline">a small employer that has elected to
			 participate in the Program under this title in accordance with such regulations
			 as the Secretary shall prescribe; or</text>
							</subclause><subclause commented="no" display-inline="no-display-inline" id="id0D29C23E3F9C4661832152C5C3A26EE2"><enum>(III)</enum><text display-inline="yes-display-inline">a self-employed individual who has elected
			 to so participate; and</text>
							</subclause></clause><clause commented="no" display-inline="no-display-inline" id="idA3D0A5D295E54750AE56B262FE1A9A6F"><enum>(ii)</enum><text display-inline="yes-display-inline">that is not a voluntary plan
			 employer.</text>
						</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id53E3EA288B2447BA8223CFDDF3823EED"><enum>(B)</enum><header display-inline="yes-display-inline">Employer</header><text display-inline="yes-display-inline">The term <term>employer</term> means a
			 person that—</text>
						<clause commented="no" display-inline="no-display-inline" id="id2DEF29BBB01C457AB9480F6E3875140A"><enum>(i)</enum><text display-inline="yes-display-inline">is an employer, as defined in section
			 101(4) of the Family and Medical Leave Act of 1993 (29 U.S.C. 2611(4));
			 but</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="id005B96FDB634436EB984C42C166AB67B"><enum>(ii)</enum><text display-inline="yes-display-inline">is not an entity of the Federal
			 Government.</text>
						</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idB34C40B06DB946F78A4D1F48962C2B61"><enum>(C)</enum><header display-inline="yes-display-inline">Small
			 employer</header><text display-inline="yes-display-inline">The term <term>small
			 employer</term>—</text>
						<clause commented="no" display-inline="no-display-inline" id="id9CD7B9952D6D40C6B6C82758F8129F08"><enum>(i)</enum><text display-inline="yes-display-inline">means any person engaged in commerce or in
			 any industry or activity affecting commerce who employs not less than 2 and not
			 more than 49 employees for each working day during each of 20 or more calendar
			 workweeks in the current or preceding calendar year; and</text>
						</clause><clause commented="no" display-inline="no-display-inline" id="idE45178D35935484D81E6FD5836C68849"><enum>(ii)</enum><text display-inline="yes-display-inline">includes—</text>
							<subclause commented="no" display-inline="no-display-inline" id="id30A0C94951834722B03F304261C81427"><enum>(I)</enum><text display-inline="yes-display-inline">any person who acts, directly or
			 indirectly, in the interest of an employer described in clause (i) to any of
			 the employees of such employer;</text>
							</subclause><subclause commented="no" display-inline="no-display-inline" id="id136933C03E0A4258A79F6914B2BA82E8"><enum>(II)</enum><text display-inline="yes-display-inline">any successor in interest of an employer
			 described in clause (i); and</text>
							</subclause><subclause commented="no" display-inline="no-display-inline" id="idD77089F14A7C4154AA616D06D969078C"><enum>(III)</enum><text display-inline="yes-display-inline">any public agency, as defined in section
			 3(x) of the Fair Labor Standards Act of 1938 (29 U.S.C. 203(x)) that is an
			 employer described in clause (i) but is not an entity of the Federal
			 Government.</text>
							</subclause></clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idFE7AA34AA7474FD4BD76E9C1CA463485"><enum>(D)</enum><header display-inline="yes-display-inline">Voluntary plan employer</header><text display-inline="yes-display-inline">The term <term>voluntary plan
			 employer</term> means an employer for which the Secretary has approved a
			 voluntary plan under section 104 for the period involved.</text>
					</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id077F6D966FC54096B1D96B10D89824EC"><enum>(3)</enum><header display-inline="yes-display-inline">Leave benefit</header><text display-inline="yes-display-inline">The term <term>leave benefit</term> means a
			 family and medical leave insurance benefit described in section 103.</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID9d0c6dee4cb5447ab1fb4506eeb06656"><enum>(4)</enum><header display-inline="yes-display-inline">Program</header><text display-inline="yes-display-inline">The term <term>Program</term> means the
			 Family and Medical Leave Insurance Program established under section
			 102.</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id01F80562FBA54995806EEACBBF9D820C"><enum>(5)</enum><header display-inline="yes-display-inline">Voluntary paid benefit</header><text display-inline="yes-display-inline">The term <term>voluntary paid
			 benefit</term> means a family and medical leave insurance benefit provided
			 under a voluntary plan approved under section 104 for the period
			 involved.</text>
				</paragraph></section><section commented="no" display-inline="no-display-inline" id="id9ACB3F1F4612432CB331DDC960367F4D" section-type="subsequent-section"><enum>102.</enum><header display-inline="yes-display-inline">Establishment of program</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID8f63a8e23d854c00b23cc805bbd3466f"><enum>(a)</enum><header display-inline="yes-display-inline">Federal program</header><text display-inline="yes-display-inline">The Secretary of Labor shall establish a
			 Family and Medical Leave Insurance Program. In carrying out the Program, the
			 Secretary shall ensure that covered employers provide family and medical leave
			 insurance benefits described in section 103 to eligible employees. At the
			 direction of the Secretary, the Managing Trustee shall pay funds from the
			 Insurance Fund to reimburse the covered employers for the leave
			 benefits.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="IDe09cb79816594fc3a6590fff34da1049"><enum>(b)</enum><header display-inline="yes-display-inline">Employer participation</header><text display-inline="yes-display-inline">Each covered employer shall participate in
			 the Program.</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="ID7719923d67fd425baeb340104de8f2dc" section-type="subsequent-section"><enum>103.</enum><header display-inline="yes-display-inline">Program benefits</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID49df82c809e840438fc79df3df372844"><enum>(a)</enum><header display-inline="yes-display-inline">Entitlement</header><text display-inline="yes-display-inline">Subject to subsections (b), (d), and (e),
			 an eligible employee of a covered employer shall be entitled to a family and
			 medical leave insurance benefit for a total of 8 workweeks of leave taken under
			 the Family and Medical Leave Act of 1993 or other authority during any 12-month
			 period for 1 or more of the following reasons:</text>
					<paragraph commented="no" display-inline="no-display-inline" id="ID310e5d43f702493ba55ef9a02fef8c56"><enum>(1)</enum><text display-inline="yes-display-inline">Because of the birth of a son or daughter
			 of the employee and in order to care for such son or daughter.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID25cd73a736eb4869a904284621bbd9cf"><enum>(2)</enum><text display-inline="yes-display-inline">Because of the placement of a son or
			 daughter with the employee for adoption or foster care.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDe6ec9e8f5012490aad0b80ec8dab84ef"><enum>(3)</enum><text display-inline="yes-display-inline">In order to care for the spouse, or a son,
			 daughter, or parent, of the employee, if such spouse, son, daughter, or parent
			 has a serious health condition.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID19ea5e9c9edc440c8186f0f0e3124946"><enum>(4)</enum><text display-inline="yes-display-inline">Because of a serious health condition that
			 makes the employee unable to perform the functions of the position of such
			 employee.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id3E64B3868189453E94077357D7A6EC40"><enum>(b)</enum><header display-inline="yes-display-inline">Waiting
			 period</header><text display-inline="yes-display-inline">During each 12-month
			 period described in subsection (a), each eligible employee shall be subject to
			 a waiting period of 5 consecutive workdays of leave described in subsection (a)
			 (but not more than 7 calendar days), during which a leave benefit shall not be
			 paid to the employee. The waiting period shall not reduce the 8 workweeks of
			 leave benefits available under subsection (a).</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID37e82e3247b349f7933189dae4e77544"><enum>(c)</enum><header display-inline="yes-display-inline">Benefit amount</header>
					<paragraph commented="no" display-inline="no-display-inline" id="IDfa1b98a2ae2b4621a3fe629edaa2c669"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Subject to paragraph (2), an eligible
			 employee's leave benefit for any workday on which the employee takes leave as
			 described in subsection (a) shall be calculated as—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="ID1bf2384250834412acc10d2eaac98d0b"><enum>(A)</enum><text display-inline="yes-display-inline">in the case of an employee with an annual
			 income of not more than $20,000, an amount equal to 100 percent of that
			 employee’s daily earnings;</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idDD3061852FE542609D91F3FD0C8142B5"><enum>(B)</enum><text display-inline="yes-display-inline">in the case of an employee with an annual
			 income of more than $20,000 and not more than $30,000, an amount equal to the
			 greater of—</text>
							<clause commented="no" display-inline="no-display-inline" id="id558A9185B3134E1AA0F94172D10AB460"><enum>(i)</enum><text display-inline="yes-display-inline">75 percent of that employee's daily
			 earnings; or</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="idF2C26372CDE5439486C4B5B32A918370"><enum>(ii)</enum><text display-inline="yes-display-inline">100 percent of the daily earnings of an
			 employee with an annual income of $20,000;</text>
							</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idD5911468A3374BC491AFBBE3CFA8E203"><enum>(C)</enum><text display-inline="yes-display-inline">in the case of an employee with an annual
			 income of more than $30,000 and not more than $60,000, an amount equal to the
			 greater of—</text>
							<clause commented="no" display-inline="no-display-inline" id="idE9032EB95784494F955ACAFA8005EE6C"><enum>(i)</enum><text display-inline="yes-display-inline">55 percent of that employee's daily
			 earnings; or</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="id57E595F5111C4418B3E2F62633981559"><enum>(ii)</enum><text display-inline="yes-display-inline">75 percent of the daily earnings of an
			 employee with an annual income of $30,000;</text>
							</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id52D974D189964A669AA52A8544F4068F"><enum>(D)</enum><text display-inline="yes-display-inline">in the case of an employee with an annual
			 income of more than $60,000 and not more than $97,000, an amount equal to the
			 greater of—</text>
							<clause commented="no" display-inline="no-display-inline" id="idE4EF6A2FB701439587D6413831E3E402"><enum>(i)</enum><text display-inline="yes-display-inline">40 percent of that employee's daily
			 earnings; or</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="idC14D46C5F77F4656804E06710E4ED93B"><enum>(ii)</enum><text display-inline="yes-display-inline">55 percent of the daily earnings of an
			 employee with an annual income of $60,000; and</text>
							</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idD1182F994489495F95807F5D54C09B87"><enum>(E)</enum><text display-inline="yes-display-inline">in the case of an employee with an annual
			 income of more than $97,000, an amount equal to 40 percent of the daily
			 earnings of an employee with an annual income of $97,000.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id4E4FEDAB6F2343CD872B897033EC40E2"><enum>(2)</enum><header display-inline="yes-display-inline">Indexing of annual income
			 categories</header>
						<subparagraph commented="no" display-inline="no-display-inline" id="id438441D7F5924AE5981D968B7EC236F7"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The Secretary shall index the annual income
			 amounts specified in paragraph (1) for each calendar year, using the national
			 average wage index, as determined under section 209(k) of the Social Security
			 Act (42 U.S.C. 409(k)).</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id06F58D75887C49C3BE62A6D8D3926864"><enum>(B)</enum><header display-inline="yes-display-inline">Publication</header><text display-inline="yes-display-inline">Not later than the November 1 preceding
			 each calendar year, the Secretary shall publish in the Federal Register the
			 indexed amount determined under subparagraph (A) for that calendar year.</text>
						</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID5d4d53e68f7c42ab9acaac40e228d9df"><enum>(d)</enum><header display-inline="yes-display-inline">Application</header>
					<paragraph commented="no" display-inline="no-display-inline" id="IDc977e1eeb52c430e9b7fe53c9be4baba"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">To be qualified to receive a leave benefit
			 under the Program, an eligible employee shall submit an application to the
			 covered employer of the employee at such time, in such manner, and containing
			 the information specified in paragraph (2), as appropriate, and such additional
			 information as the Secretary may by regulation require.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID7b155155583d418fb03f7ca7efa9ea8d"><enum>(2)</enum><header display-inline="yes-display-inline">Certification requirements</header>
						<subparagraph commented="no" display-inline="no-display-inline" id="id809B053F4FF041119B0C11DD1BEF88AD"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The covered employer shall require that an
			 application submitted under paragraph (1) for a leave benefit related to leave
			 taken for a basis described in paragraph (3) or (4) of subsection (a) contain a
			 certification, submitted in a timely manner, issued by the health care provider
			 of the eligible employee or of the son, daughter, spouse, or parent, as
			 appropriate, and meeting the requirements of subsection (b) of section 103 of
			 the Family and Medical Leave Act of 1993 (29 U.S.C. 2613) in connection with
			 such leave.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID5ccedb19cfa9441badab13771df2eaa5"><enum>(B)</enum><header display-inline="yes-display-inline">Recertification</header><text display-inline="yes-display-inline">In any case in which the covered employer
			 has reason to doubt the validity of the certification provided under
			 subparagraph (A), the covered employer may require, at the expense of the
			 covered employer, that the eligible employee obtain the opinion of a second
			 health care provider designated or approved by the covered employer (subject to
			 subsection (c) of such section 103) concerning the information certified under
			 subparagraph (A). The employee shall submit the opinion as an amendment to the
			 application.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID114f9b1c6960470fa38ac424ba32f82d"><enum>(C)</enum><header display-inline="yes-display-inline">Resolution</header><text display-inline="yes-display-inline">In any case in which the second opinion
			 described in subparagraph (B) differs from the opinion in the original
			 certification provided under subparagraph (A), the covered employer may
			 require, at the expense of the covered employer, that the employee obtain the
			 opinion of a third health care provider designated or approved jointly by the
			 covered employer and the employee concerning the information certified under
			 subparagraph (A). The opinion of the third health care provider concerning such
			 information shall be considered to be final and shall be binding on the covered
			 employer and the employee. The employee shall submit the opinion as an
			 amendment to the application.</text>
						</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID6aa44df55b6f457ab0c3a57bb831fb19"><enum>(e)</enum><header display-inline="yes-display-inline">Payment of benefits to eligible
			 employees</header>
					<paragraph commented="no" display-inline="no-display-inline" id="ID130a8c412df94fd5a36f9aef8aee10b2"><enum>(1)</enum><header display-inline="yes-display-inline">Determination</header><text display-inline="yes-display-inline">The covered employer shall review the
			 application of the eligible employee and determine whether to certify a leave
			 benefit payment for the employee.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id1E795A50AEEE4E33A820B2CEF27F3C93"><enum>(2)</enum><header display-inline="yes-display-inline">Provision of payment</header><text display-inline="yes-display-inline">If the covered employer determines that the
			 employer will certify the payment, the employer shall provide the payment to
			 the eligible employee. Subject to subsection (d)(2) and paragraph (4), the
			 covered employer shall provide the payment to the employee so as to maintain,
			 as closely as possible, the regular payment schedule used for the
			 employee.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDd528a6e2c20140c7a7828b997810900a"><enum>(3)</enum><header display-inline="yes-display-inline">Review</header><text display-inline="yes-display-inline">Any eligible employee dissatisfied with any
			 initial determination under paragraph (1) shall be entitled to—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="id934B3FBCDF4E403CAD990108FC1C2A1C"><enum>(A)</enum><text display-inline="yes-display-inline">reconsideration of the determination by the
			 covered employer;</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idB90B4E7F2ED449B8ADF8A427C528BB0C"><enum>(B)</enum><text display-inline="yes-display-inline">an appeal to the Secretary of the
			 employer’s final determination after such reconsideration; and</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id995FBBADF78C47ADA54FE8D9B81DF9A3"><enum>(C)</enum><text display-inline="yes-display-inline">judicial review of the Secretary’s final
			 decision after that appeal.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDcf69383a54814bffbb5ec98486f45d3b"><enum>(4)</enum><header display-inline="yes-display-inline">Withholding of certification and
			 payment</header><text display-inline="yes-display-inline">In any case in which
			 reconsideration, an appeal, or a review, relating to a covered employer’s
			 determination about certification of a leave benefit payment, is or may be
			 sought under paragraph (3), the covered employer may withhold certification of
			 the payment, and provision of the payment, pending such reconsideration,
			 appeal, or review.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID63a04fd10b1e4ff384190393d8f2d242"><enum>(5)</enum><header display-inline="yes-display-inline">Other compensation</header><text display-inline="yes-display-inline">Except as otherwise provided in this title,
			 no employee shall be eligible to receive a leave benefit under the Program for
			 any period during which—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="ID564d31486e8e44c6bca8fc7ac4301729"><enum>(A)</enum><text display-inline="yes-display-inline">the employee is receiving worker's
			 compensation, or unemployment compensation, in connection with the event for
			 which the employee is taking the leave; or</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID893afde8828e4556bf4f5fde252f1251"><enum>(B)</enum><text display-inline="yes-display-inline">the employee is receiving a voluntary paid
			 benefit from an employer under a voluntary plan approved under section 104 for
			 the period.</text>
						</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idF120E97A60DD41D183789595596EFAB7"><enum>(f)</enum><header display-inline="yes-display-inline">Reimbursement to covered employers for
			 benefits</header>
					<paragraph commented="no" display-inline="no-display-inline" id="ID8cb91a062a434aacbd433a55afc94f4b"><enum>(1)</enum><header display-inline="yes-display-inline">Certification to Secretary</header><text display-inline="yes-display-inline">Subject to subsection (e)(4), on the final
			 decision of the covered employer or on the final judgment of a court pursuant
			 to subsection (e)(3) that any eligible employee is entitled to any payment
			 under this section, and not later than 1 year after making the payment to the
			 employee, the covered employer shall submit to the Secretary an application in
			 which the employer—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="id5DB7072DF5CD4B6797F610D6A70218BD"><enum>(A)</enum><text display-inline="yes-display-inline">certifies the name of the employee, the
			 date on which the payment was made, the amount of the payment, and the address
			 of the employer; and</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id6BF252F502AE47F28CC16A0FB5CB6921"><enum>(B)</enum><text display-inline="yes-display-inline">requests reimbursement of the
			 payment.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idBDC325A6C788402BBABD7605078D3485"><enum>(2)</enum><header display-inline="yes-display-inline">Review and reimbursement</header>
						<subparagraph commented="no" display-inline="no-display-inline" id="id9569076459974697BD93D9E293C4DFE4"><enum>(A)</enum><header display-inline="yes-display-inline">Review period</header><text display-inline="yes-display-inline">The Secretary shall review the application.
			 Not later than 30 days after receiving the application, the Secretary shall
			 approve or deny the application.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idB7240C54566C4853A1D4897B92BC8D28"><enum>(B)</enum><header display-inline="yes-display-inline">Reimbursement</header><text display-inline="yes-display-inline">If the Secretary approves the
			 application—</text>
							<clause commented="no" display-inline="no-display-inline" id="id41B9240693E3448D945BEAF9374D679C"><enum>(i)</enum><text display-inline="yes-display-inline">the Secretary shall certify to the Managing
			 Trustee the name and address of the covered employer, and the amount of the
			 payment; and</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="idFC22E9340A69458BBE4E929DD9FE7307"><enum>(ii)</enum><text display-inline="yes-display-inline">the Managing Trustee shall immediately
			 reimburse the covered employer by paying the amount certified by the Secretary
			 from the Insurance Fund to the covered employer, subject to paragraph
			 (4).</text>
							</clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id6C6632C58059432AA0470175C14F7562"><enum>(3)</enum><header display-inline="yes-display-inline">Payment from insurance fund</header><text display-inline="yes-display-inline">In making reimbursements for leave benefit
			 payments under this section, the Managing Trustee may only use amounts paid
			 from the Insurance Fund.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID0205cbb5d6224ee298f8526b02a078cd"><enum>(4)</enum><header display-inline="yes-display-inline">Limitation on payments</header>
						<subparagraph commented="no" display-inline="no-display-inline" id="id2E4B8479E91347159C97EDC07412362F"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The Managing Trustee shall not pay an
			 amount from the Insurance Fund that is greater than the amount remaining in the
			 Insurance Fund.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id74C718A6C1294668AFD20D884A8EBC4A"><enum>(B)</enum><header display-inline="yes-display-inline">Notice of insufficient funds</header><text display-inline="yes-display-inline">The Managing Trustee shall publish in the
			 Federal Register a notice of insufficient funds when the Managing Trustee
			 determines that insufficient funds remain in the Insurance Fund to reimburse
			 covered employers for leave benefit payments. When such a notice is in effect,
			 the employers shall not be required to pay leave benefits under this
			 section.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idD3EADB6001684C3DA9A030DFAFE89C15"><enum>(C)</enum><header display-inline="yes-display-inline">Revocation of notice</header><text display-inline="yes-display-inline">If a notice of insufficient funds is in
			 effect, and the Managing Trustee determines that sufficient funds have been
			 deposited to the Insurance Fund to make such reimbursements, the Managing
			 Trustee shall revoke the notice, by publication in the Federal Register. On
			 revocation of the notice, covered employers shall be required to pay leave
			 benefits under this section (including leave benefits requested by eligible
			 employees for periods when the notice was in effect).</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID7749a345e4da4556ad962321dfb0bda2"><enum>(5)</enum><header display-inline="yes-display-inline">Finding regarding congressional
			 authority</header><text display-inline="yes-display-inline">Congress finds that
			 Congress has the authority to appropriate funds to the Insurance Fund,
			 including appropriating such funds in periods of national crisis such as a
			 period following a national disaster.</text>
					</paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="ID5f87f379f9274833b176931d7eaf2016" section-type="subsequent-section"><enum>104.</enum><header display-inline="yes-display-inline">Voluntary employer plan</header>
				<subsection commented="no" display-inline="no-display-inline" id="idD39EEEBF16AF49DC968002FE17EFB3DE"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Any employer may submit an application to
			 the Secretary for approval of a voluntary plan. The Secretary may require the
			 employer to resubmit the plan for approval on a annual basis. During a period
			 for which the Secretary has approved a plan, the applicant shall provide a
			 voluntary paid benefit under the plan rather than participating in the
			 Program.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="id7D86439D73F94F688E6F88F616548922"><enum>(b)</enum><header display-inline="yes-display-inline">Approval</header><text display-inline="yes-display-inline">The Secretary shall approve the voluntary
			 plan of the applicant if the Secretary finds each of the following with respect
			 to the applicant:</text>
					<paragraph commented="no" display-inline="no-display-inline" id="IDcb735956516346d0b32e4e77a75ebc01"><enum>(1)</enum><text display-inline="yes-display-inline">The rights afforded to the employees
			 covered under the plan are equal to or greater than the rights afforded through
			 the Program.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID7b13c5dd7bdd40d78141dd02bb3a07cd"><enum>(2)</enum><text display-inline="yes-display-inline">The plan has been made available to all of
			 the employees of the applicant employed in the United States or to all
			 employees at any 1 distinct, separate establishment maintained by the applicant
			 in the United States.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID393475163822455eae7c1873c7442e6e"><enum>(3)</enum><text display-inline="yes-display-inline">The plan provides for insurance to be
			 issued by an admitted disability insurer approved by the Secretary or
			 equivalent insurance (which may be self-insurance).</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID10d9de87315043b3ace9f6a878f721fb"><enum>(4)</enum><text display-inline="yes-display-inline">The applicant has consented to the plan and
			 has agreed to make the premium contributions required, if any, and transmit the
			 proceeds to the disability insurer, if any.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID4a72a18e0df94dbe8dbfe998c628ba21"><enum>(5)</enum><text display-inline="yes-display-inline">The plan provides for the inclusion of
			 future employees.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDbf162945496d45e3ae7070db6c37744a"><enum>(6)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="id2277B6934B17414881DF456350885C69"><enum>(A)</enum><text display-inline="yes-display-inline">The plan will be in effect for a period of
			 not less than 1 year and, thereafter, continuously unless the Secretary finds
			 that the applicant has given notice of intent to terminate the plan, as
			 described in subparagraph (B), and that the fee described in subparagraph (C)
			 has been paid.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id7022EE8146574454BA3475302BC34C1E" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">The notice shall be filed in writing with
			 the Secretary and shall be effective—</text>
							<clause commented="no" display-inline="no-display-inline" id="id751EA71EEEED44E0B1DAC2FA1D4A0E60"><enum>(i)</enum><text display-inline="yes-display-inline">on the anniversary of the effective date of
			 the plan next following the date of the filing of the notice; or</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="idB141A68A2A844C598F1727E95AA2044C"><enum>(ii)</enum><text display-inline="yes-display-inline">if such anniversary would occur less than
			 30 days after the date of the filing of the notice, on the next anniversary of
			 that effective date.</text>
							</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id40CECC98EB304D8387513AF97CEDFE99" indent="up1"><enum>(C)</enum><text display-inline="yes-display-inline">The applicant shall pay a fee to the
			 Secretary in such amount as the Secretary determines to be adequate to provide
			 leave benefits under this title to all eligible employees of the applicant for
			 a period of at least 4 months, plus an amount to pay administrative costs
			 related to processing and paying such benefits.</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idC2CE6D92DD7044C7B4011F24B2629A1C" indent="up1"><enum>(D)</enum><text display-inline="yes-display-inline">Amounts received by the Secretary under
			 this paragraph shall be deposited in the Insurance Fund.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDf7974fa695f44218829134dddf726538"><enum>(7)</enum><text display-inline="yes-display-inline">The amount of deductions from the wages of
			 an employee that is in effect for the plan shall not be increased on any date
			 other than on the date of an anniversary of the effective date of the
			 plan.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id4E2E4D70B7D34174A7E0EC9558502130"><enum>(c)</enum><header display-inline="yes-display-inline">Orders and withdrawal of
			 approval</header><text display-inline="yes-display-inline">If the Secretary
			 finds that a voluntary plan employer is not paying voluntary paid benefits
			 required under the voluntary plan to the employees under the plan, the
			 Secretary may order the employer to make the payments. If the Secretary finds
			 that a voluntary plan employer is not complying with the provisions of the
			 plan, including by not paying voluntary paid benefits required under the plan,
			 the Secretary may revoke the Secretary’s approval for the plan, and require the
			 employer to participate in the Program.</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="IDf2b8bcb8a2e6444f967eae03e76bef54" section-type="subsequent-section"><enum>105.</enum><header display-inline="yes-display-inline">Additional benefits</header>
				<subsection commented="no" display-inline="no-display-inline" id="IDdf6cd601748541bfb727ff9a1adb7973"><enum>(a)</enum><header display-inline="yes-display-inline">Additional employer benefits</header>
					<paragraph commented="no" display-inline="no-display-inline" id="id368DE2C30933463F88EEB1F1A1045B55"><enum>(1)</enum><header display-inline="yes-display-inline">Covered employers</header><text display-inline="yes-display-inline">Nothing in this title shall be construed to
			 discourage a covered employer from providing an additional benefit in
			 conjunction with leave described in section 103(a) to an eligible employee, in
			 addition to the leave benefit provided to that employee. The additional
			 employer benefit shall not reduce the amount of the leave benefit that an
			 eligible employee receives under this title.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id1043B2E25D654CDDA4FB4414238221D6"><enum>(2)</enum><header display-inline="yes-display-inline">Voluntary plan employers</header><text display-inline="yes-display-inline">Nothing in this title shall be construed to
			 discourage a voluntary plan employer from providing an additional benefit in
			 conjunction with leave described in section 103(a) to an employee, in addition
			 to the voluntary paid benefit provided to that employee. The additional
			 employer benefit shall not reduce the amount of the voluntary paid benefit that
			 an employee receives under a voluntary plan described in section 104.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID73991baa0df448b38a794ca1d7452c11"><enum>(b)</enum><header display-inline="yes-display-inline">Collective bargaining</header>
					<paragraph commented="no" display-inline="no-display-inline" id="id599F5D9D2B5A4FE0A947FBBE57C754A1"><enum>(1)</enum><header display-inline="yes-display-inline">More protective</header><text display-inline="yes-display-inline">Nothing in this title shall be construed to
			 diminish the obligation of a covered employer or voluntary plan employer to
			 comply with any collective bargaining agreement or any employment benefit
			 program or plan that provides greater paid leave rights to employees than the
			 rights established under this title (including rights established under a plan
			 described in section 104).</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id5D41F98ABC094D169DFC09E5CE9A0516"><enum>(2)</enum><header display-inline="yes-display-inline">Less protective</header><text display-inline="yes-display-inline">The rights established for employees under
			 this title (including rights established under a plan described in section 104)
			 shall not be diminished by any collective bargaining agreement or any
			 employment benefit program or plan.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id20658AF0C8954F5AA735D091C430DF97"><enum>(c)</enum><header display-inline="yes-display-inline">Sense of the Senate</header><text display-inline="yes-display-inline">It is the sense of the Senate that Federal
			 law should be enacted to permit a State to continue to implement an existing
			 (as of the date of enactment of this Act) paid family and medical leave or
			 temporary disability insurance program that is determined by the Secretary to
			 provide to employees equal or greater rights than the rights established under
			 the Program.</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="IDb94295775ec847f682767f6928796cbc" section-type="subsequent-section"><enum>106.</enum><header display-inline="yes-display-inline">Prohibited acts by employer</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID24c49905791c48f79e6dcf6e6ab31581"><enum>(a)</enum><header display-inline="yes-display-inline">Interference with rights</header><text display-inline="yes-display-inline">It shall be unlawful for any covered
			 employer to interfere with, restrain, or deny the exercise of or the attempt to
			 exercise, any right provided under this title.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="IDe8db626043444004895d2c6482710316"><enum>(b)</enum><header display-inline="yes-display-inline">Discrimination</header><text display-inline="yes-display-inline">It shall be unlawful for any covered
			 employer to discharge or in any other manner discriminate against any
			 individual for opposing any practice made unlawful by this title.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID02f770b1b45346dfa0e841b7cb3617b5"><enum>(c)</enum><header display-inline="yes-display-inline">Interference with proceedings or
			 inquiries</header><text display-inline="yes-display-inline">It shall be
			 unlawful for any person to discharge or in any other manner discriminate
			 against any individual because such individual—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="IDab5b1909bdfd46b6905e2b3df7744589"><enum>(1)</enum><text display-inline="yes-display-inline">has filed any charge, or has instituted or
			 caused to be instituted any proceeding, under or related to this title;</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID6ee197a828ce4d89a715f8a324ff76b3"><enum>(2)</enum><text display-inline="yes-display-inline">has given, or is about to give, any
			 information in connection with any inquiry or proceeding relating to any right
			 provided under this title; or</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID947cd46d4b184de7903c453d644e9e70"><enum>(3)</enum><text display-inline="yes-display-inline">has testified, or is about to testify, in
			 any inquiry or proceeding relating to any right provided under this
			 title.</text>
					</paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="IDa1bde1eb63b14e819e15149a41995952" section-type="subsequent-section"><enum>107.</enum><header display-inline="yes-display-inline">Enforcement</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID87d91013197840088b1676760dd76ca7"><enum>(a)</enum><header display-inline="yes-display-inline">Civil action by employees</header>
					<paragraph commented="no" display-inline="no-display-inline" id="ID9951cc4320404bc1b6be32b282fc9adc"><enum>(1)</enum><header display-inline="yes-display-inline">Liability</header><text display-inline="yes-display-inline">Any covered employer who violates section
			 106 shall be liable to any eligible employee affected—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="IDe1c0d3ad23e646769d7851513ff4236c"><enum>(A)</enum><text display-inline="yes-display-inline">for damages equal to—</text>
							<clause commented="no" display-inline="no-display-inline" id="ID215883db4d3d40e1abb4a04c77dbf52f"><enum>(i)</enum><text display-inline="yes-display-inline">the amount of—</text>
								<subclause commented="no" display-inline="no-display-inline" id="ID219635aac8424c79843ae8f69fbcf12d"><enum>(I)</enum><text display-inline="yes-display-inline">any wages, salary, employment benefits, or
			 other compensation denied or lost to such employee by reason of the violation;
			 or</text>
								</subclause><subclause commented="no" display-inline="no-display-inline" id="ID605f34fc3bfd4aeab798f96d06c086a3"><enum>(II)</enum><text display-inline="yes-display-inline">in a case in which wages, salary,
			 employment benefits, or other compensation have not been denied or lost to the
			 employee, any actual monetary losses sustained by the employee as a direct
			 result of the violation, such as the cost of providing care, up to a sum equal
			 to 8 weeks of wages or salary for the employee;</text>
								</subclause></clause><clause commented="no" display-inline="no-display-inline" id="IDb931618c28bd4d3fb48c11aa452f962b"><enum>(ii)</enum><text display-inline="yes-display-inline">the interest on the amount described in
			 clause (i) calculated at the prevailing rate; and</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="ID060a2f224ceb4a33ae41240a6571b141"><enum>(iii)</enum><text display-inline="yes-display-inline">an additional amount as liquidated damages
			 equal to the sum of the amount described in clause (i) and the interest
			 described in clause (ii), except that if a covered employer who has violated
			 section 106 proves to the satisfaction of the court that the act or omission
			 which violated section 106 was in good faith and that the employer had
			 reasonable grounds for believing that the act or omission was not a violation
			 of section 106, such court may, in the discretion of the court, reduce the
			 amount of the liability to the amount and interest determined under clauses (i)
			 and (ii), respectively; and</text>
							</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID1767e4c7d0b743cd89b119ecfacb1d77"><enum>(B)</enum><text display-inline="yes-display-inline">for such equitable relief as may be
			 appropriate, including employment, reinstatement, and promotion.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID1094ac60650041febc428fd4593cc8d9"><enum>(2)</enum><header display-inline="yes-display-inline">Right of action</header>
						<subparagraph commented="no" display-inline="no-display-inline" id="ID33ecd431abcf4672b11e0c877e9f9b5e"><enum>(A)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">Except as provided in subparagraph (B), an
			 action to recover the damages or equitable relief prescribed in paragraph (1)
			 may be maintained against any covered employer (including a public agency) in
			 any Federal or State court of competent jurisdiction by any 1 or more employees
			 for and on behalf of—</text>
							<clause commented="no" display-inline="no-display-inline" id="IDa628dc783c7d48beb733ce8d016c397d"><enum>(i)</enum><text display-inline="yes-display-inline">the employees; or</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="ID6fb87bbcb6174024bc61ac8c595072ad"><enum>(ii)</enum><text display-inline="yes-display-inline">the employees and other employees similarly
			 situated.</text>
							</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="IDc1141250b1af4b6da746e2139cb8f489"><enum>(B)</enum><header display-inline="yes-display-inline">Limitation</header><text display-inline="yes-display-inline">The right provided by subparagraph (A) to
			 bring an action by or on behalf of any employee shall terminate—</text>
							<clause commented="no" display-inline="no-display-inline" id="ID346c94fde3884fa9a1c59835530c34ec"><enum>(i)</enum><text display-inline="yes-display-inline">on the filing of a complaint by the
			 Secretary in an action under subsection (b)(3) in which restraint is sought of
			 any further delay in the payment of the amount described in paragraph (1)(A) to
			 such employee by an employer responsible under paragraph (1) for the payment;
			 or</text>
							</clause><clause commented="no" display-inline="no-display-inline" id="ID77ff04c6090f41ceb5af78ddf22ecc13"><enum>(ii)</enum><text display-inline="yes-display-inline">on the filing of a complaint by the
			 Secretary in an action under paragraph (1) or (2) of subsection (b) in which a
			 recovery is sought of the damages described in paragraph (1)(A) owing to an
			 eligible employee by an employer liable under paragraph (1),</text>
							</clause><continuation-text commented="no" continuation-text-level="subparagraph">unless the action described in
			 clause (i) or (ii) is dismissed without prejudice on motion of the
			 Secretary.</continuation-text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID6a6788d7a48441418c320b15d0a3cd98"><enum>(3)</enum><header display-inline="yes-display-inline">Fees
			 and costs</header><text display-inline="yes-display-inline">The court in an
			 action brought under this subsection 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.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="IDd40b9286de854e678da01ba7a6c36c40"><enum>(b)</enum><header display-inline="yes-display-inline">Actions by the secretary</header>
					<paragraph commented="no" display-inline="no-display-inline" id="ID8c9ddb6d324542a7953836df800d3ada"><enum>(1)</enum><header display-inline="yes-display-inline">Administrative action</header><text display-inline="yes-display-inline">The Secretary shall receive, investigate,
			 and attempt to resolve complaints of violations of section 106 in the same
			 manner that the Secretary receives, investigates, and attempts to resolve
			 complaints of violations of sections 6 and 7 of the Fair Labor Standards Act of
			 1938 (29 U.S.C. 206 and 207).</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID1698d98d2ed8492db034a7d682b8e166"><enum>(2)</enum><header display-inline="yes-display-inline">Civil action</header>
						<subparagraph commented="no" display-inline="no-display-inline" id="IDd3217cecf758463293d57d9f0de7f98d"><enum>(A)</enum><header display-inline="yes-display-inline">Right of action</header><text display-inline="yes-display-inline">The Secretary may bring an action in any
			 court of competent jurisdiction to recover the damages described in subsection
			 (a)(1)(A).</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="IDd7d1cee1b07a43d98b44cf6b0b60cf7f"><enum>(B)</enum><header display-inline="yes-display-inline">Sums
			 recovered</header><text display-inline="yes-display-inline">Any sums recovered
			 by the Secretary pursuant to this paragraph shall be held in a special deposit
			 account and shall be paid, on order of the Secretary, directly to each employee
			 affected. Any such sums not paid to an employee because of inability to do so
			 within a period of 3 years shall be deposited into the Treasury of the United
			 States as miscellaneous receipts.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID6e4fefd2dd114e94990b5b7683d586b0"><enum>(3)</enum><header display-inline="yes-display-inline">Action for injunction by the
			 secretary</header><text display-inline="yes-display-inline">The district courts
			 of the United States shall have jurisdiction, for cause shown, in an action
			 brought by the Secretary—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="IDf4ec88d8ac824ddcbc9db507fa687fd2"><enum>(A)</enum><text display-inline="yes-display-inline">to restrain violations of section 106,
			 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 eligible employees; or</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="IDecbf0e8067a142ebb0e4b8bc40217e74"><enum>(B)</enum><text display-inline="yes-display-inline">to award such other equitable relief as may
			 be appropriate, including employment, reinstatement, and promotion.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID82bd28f22eac41f7ac28b2d8bcae94bc"><enum>(4)</enum><header display-inline="yes-display-inline">Solicitor of labor</header><text display-inline="yes-display-inline">The Solicitor of Labor may appear for and
			 represent the Secretary on any litigation brought under this subsection.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="IDef596339ef734b94b21d1502a57abaa8"><enum>(c)</enum><header display-inline="yes-display-inline">Limitation</header>
					<paragraph commented="no" display-inline="no-display-inline" id="IDb5228772e46447ffb5844b8c53771177"><enum>(1)</enum><text display-inline="yes-display-inline">Except as provided in paragraph (2), an
			 action may be brought under subsections (a) or (b) not later than 2 years after
			 the date of the last event constituting the alleged violation for which the
			 action is brought.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID1e91f842971445d9a31469d3dbdfe386"><enum>(2)</enum><header display-inline="yes-display-inline">Willful violation</header><text display-inline="yes-display-inline">In the case of such action brought for a
			 willful violation of section 106, such action may be brought within 3 years of
			 the date of the last event constituting the alleged violation for which such
			 action is brought.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID14430f864db84432b530767b35e4f386"><enum>(3)</enum><header display-inline="yes-display-inline">Commencement</header><text display-inline="yes-display-inline">In determining when an action is commenced
			 by the Secretary for the purposes of this subsection, it shall be considered to
			 be commenced on the date when the complaint is filed.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="IDb69f1ec567184384bc5052983001a25a"><enum>(d)</enum><header display-inline="yes-display-inline">Investigative authority</header>
					<paragraph commented="no" display-inline="no-display-inline" id="ID2f7e51e85804466aa0e225e3921c8318"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">To ensure compliance with the provisions of
			 this title, or any regulation or order issued under this title, the Secretary
			 shall have, subject to paragraph (3), the investigative authority provided
			 under section 11(a) of the Fair Labor Standards Act of 1938 (29 U.S.C.
			 211(a)).</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDe0c9b3719de342538dc052fb1d18418b"><enum>(2)</enum><header display-inline="yes-display-inline">Obligation to keep and preserve
			 records</header><text display-inline="yes-display-inline">Any covered employer
			 shall make, keep, and preserve records pertaining to compliance with this title
			 in accordance with section 11(c) of the Fair Labor Standards Act of 1938 (29
			 U.S.C. 211(c)) and in accordance with regulations issued by the Secretary. The
			 Secretary shall have access to the records for purposes of conducting
			 audits.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID6ec31f1cfdea4766bd6dd571f3bfd791"><enum>(3)</enum><header display-inline="yes-display-inline">Required submissions generally limited to
			 an annual basis</header><text display-inline="yes-display-inline">The Secretary
			 shall not under the authority of this subsection require any covered employer
			 or any plan, fund, or program to submit to the Secretary any books or records
			 more than once during any 12-month period, unless the Secretary has reasonable
			 cause to believe there may exist a violation of this title or any regulation or
			 order issued pursuant to this title, or is investigating a charge pursuant to
			 subsection (b).</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID1fb93bae1be949089be4feb401179df1"><enum>(4)</enum><header display-inline="yes-display-inline">Subpoena
			 power</header><text display-inline="yes-display-inline">For the purposes of any
			 investigation provided for in this section, the Secretary shall have the
			 subpoena authority provided for under section 9 of the Fair Labor Standards Act
			 of 1938 (29 U.S.C. 209).</text>
					</paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="ID2cf1114dfba044769a8dfa7e9a559896" section-type="subsequent-section"><enum>108.</enum><header display-inline="yes-display-inline">Penalties</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID50db92d6c2414b7aa99f174e3b862ea6"><enum>(a)</enum><header display-inline="yes-display-inline">Penalties for submission of false
			 certifications</header><text display-inline="yes-display-inline">If the
			 Secretary finds that any individual submits a false certification of the health
			 condition of any person in order to obtain leave benefits under this title with
			 the intent to defraud, the Secretary shall assess a penalty against the
			 individual in an amount up to 100 percent of the benefits paid as a result of
			 the false certification. Penalties collected under this subsection shall be
			 deposited in the Insurance Fund, notwithstanding the provisions of title 31,
			 United States Code and used to reimburse the covered employers involved for the
			 amount of the leave benefits.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="id21D47553E2A947D1803798C969FE17F0"><enum>(b)</enum><header display-inline="yes-display-inline">Criminal penalties for false statements and
			 solicitations</header><text display-inline="yes-display-inline">Whoever—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="IDe781b1d050034afbb9c89c465d34d35f"><enum>(1)</enum><text display-inline="yes-display-inline">makes or causes to be made any false
			 statement in support of an application for leave benefits under this
			 title;</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID8bb800fd2e1f455ca2e83d199d05ba12"><enum>(2)</enum><text display-inline="yes-display-inline">knowingly presents or causes to be
			 presented any false written or oral material statement in support of any claim
			 for leave benefits under this title;</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDc63e2b89409c40939c54b603e7cecabb"><enum>(3)</enum><text display-inline="yes-display-inline">knowingly solicits, receives, offers, pays,
			 or accepts any rebate, refund, commission, preference, patronage, dividend,
			 discount, or other consideration, whether in the form of money or otherwise, as
			 compensation or inducement for soliciting a claimant to apply for leave
			 benefits under this title, except to the extent authorized by a law of the
			 United States; or</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID76219d8554674f73b011d405b923cc51"><enum>(4)</enum><text display-inline="yes-display-inline">knowingly assists, abets, solicits, or
			 conspires with any person to engage in an act that is prohibited under
			 paragraph (1), (2), or (3),</text>
					</paragraph></subsection><continuation-text commented="no" continuation-text-level="section">shall be guilty of a felony and upon
			 conviction shall be fined under title 18, United States Code, or imprisoned for
			 not more than 5 years, or both.</continuation-text></section><section commented="no" display-inline="no-display-inline" id="IDe99400a85dde4dfbab716537cd07e65f" section-type="subsequent-section"><enum>109.</enum><header display-inline="yes-display-inline">Education programs</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID96d53e70188340d0b4e2efec95c3aaac"><enum>(a)</enum><header display-inline="yes-display-inline">Authority</header><text display-inline="yes-display-inline">The Secretary shall develop and maintain a
			 program of education concerning the rights and leave benefits under this
			 title.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID58acfd1e394343b0bbc7a118e24a05b3"><enum>(b)</enum><header display-inline="yes-display-inline">Notice to employers</header><text display-inline="yes-display-inline">The Secretary shall provide to each covered
			 employer a notice informing employees of the rights and leave benefits
			 available under this title. The notice shall be given by every covered employer
			 to each employee hired, and to each employee taking leave as described in
			 section 103(a).</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="idDA9707DF542B46C8B25F0B10537CFC33" section-type="subsequent-section"><enum>110.</enum><header display-inline="yes-display-inline">Treatment of payments and
			 reimbursements</header><text display-inline="no-display-inline">For purposes of
			 the Internal Revenue Code of 1986—</text>
				<paragraph commented="no" display-inline="no-display-inline" id="id466D2168681D4D4EA87A45CD36839F04"><enum>(1)</enum><text display-inline="yes-display-inline">any payment of a leave benefit by any
			 covered employer shall not be deductible; and</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idF4114B37E7134ED4B7D481C7CAAEEF4D"><enum>(2)</enum><text display-inline="yes-display-inline">any reimbursement of such payment shall not
			 be included in gross income.</text>
				</paragraph></section><section commented="no" display-inline="no-display-inline" id="ID7dd26c4224dc4fc5982a2938a4340557" section-type="subsequent-section"><enum>111.</enum><header display-inline="yes-display-inline">Regulations</header><text display-inline="no-display-inline">The Secretary shall issue regulations to
			 carry out this title.</text>
			</section><section commented="no" display-inline="no-display-inline" id="ID62a522c359554ae992e679aa98d28242" section-type="subsequent-section"><enum>112.</enum><header display-inline="yes-display-inline">Effective
			 date</header><text display-inline="no-display-inline">This title shall take
			 effect on January 1, 2008, and shall apply to periods of leave that commence on
			 or after January 1, 2009.</text>
			</section></title><title commented="no" id="id7AAB3FF6B27F4EAD8537212BAB9FA0B4" level-type="subsequent"><enum>II</enum><header display-inline="yes-display-inline">Civil service family and medical leave
			 insurance program</header>
			<section commented="no" display-inline="no-display-inline" id="idB4527CD87322486E9CC4836CEAB9A89C" section-type="subsequent-section"><enum>201.</enum><header display-inline="yes-display-inline">Program definitions</header><text display-inline="no-display-inline">In this title:</text>
				<paragraph commented="no" display-inline="no-display-inline" id="idA24DA27968254EB4A34CE168390764E3"><enum>(1)</enum><header display-inline="yes-display-inline">Agency</header><text display-inline="yes-display-inline">The term <term>agency</term> means an
			 agency covered under subchapter V of chapter 63 of title 5, United States
			 Code.</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idBCDEF57AE8F147F2A7A565130EB21FDD"><enum>(2)</enum><header display-inline="yes-display-inline">Agency employee</header><text display-inline="yes-display-inline">The term <term>agency employee</term> means
			 an employee who—</text>
					<subparagraph commented="no" display-inline="no-display-inline" id="idDF8A7CA645C747FD95A8C936B572D297"><enum>(A)</enum><text display-inline="yes-display-inline">meets the requirements of paragraph (1) of
			 section 6381 of title 5, United States Code; and</text>
					</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id0CE7E53B4F274EE4877EA5F7BDEE1A82"><enum>(B)</enum><text display-inline="yes-display-inline">has earned wages with an agency for 12 of
			 the last 18 months, prior to filing an application for leave benefits under
			 this title.</text>
					</subparagraph></paragraph></section><section commented="no" display-inline="no-display-inline" id="id086832FB4A494588977096D375B68897" section-type="subsequent-section"><enum>202.</enum><header display-inline="yes-display-inline">Establishment of program</header>
				<subsection commented="no" display-inline="no-display-inline" id="id1A63403930794C8CA4D5AFC9CE9EB015"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">The Director of the Office of Personnel
			 Management shall establish a Civil Service Family and Medical Leave Insurance
			 Program, and shall issue regulations providing for the implementation of the
			 program. In issuing the regulations, the Director shall require that the
			 Director shall provide, or that the agencies shall provide, family and medical
			 leave insurance benefits described in section 103 to agency employees. The
			 regulations issued under this subsection shall include provisions that are the
			 same as regulations issued by the Secretary to implement the statutory
			 provisions of sections 103, 105, 109, and 110, except insofar as the Director
			 may determine, for good cause shown and stated together with the regulations,
			 that a modification of the regulations would be more effective for the
			 implementation of the rights and protections under those sections. The
			 regulations shall provide for appropriate remedies and procedures for
			 violations of this title.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="id56D1ECEEBFF44A2FA73A57B9051C3B8C"><enum>(b)</enum><header display-inline="yes-display-inline">Payment</header><text display-inline="yes-display-inline">At the direction of the Director or the
			 head of an agency, as specified in the regulations, the Managing Trustee shall
			 pay funds from the Insurance Fund for the leave benefits.</text>
				</subsection></section></title><title commented="no" id="id72454A9DFD2E48CFBAEBC5968249C64A" level-type="subsequent"><enum>III</enum><header display-inline="yes-display-inline">Family and medical leave insurance
			 fund</header>
			<section commented="no" display-inline="no-display-inline" id="idE6548F4433744C2CBF08109816EBB724" section-type="subsequent-section"><enum>301.</enum><header display-inline="yes-display-inline">Establishment</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID823df8b371a3416f9c4eb98e615310a3"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">There is created in the Treasury of the
			 United States a trust fund to be known as the Family and Medical Leave
			 Insurance Fund. The Insurance Fund shall consist of such amounts as may be
			 deposited in, or appropriated to, such fund as provided in this section.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="HA7DBFF091C984AF49C7300C3FF5789DC"><enum>(b)</enum><header display-inline="yes-display-inline">Appropriations to Insurance Fund</header>
					<paragraph commented="no" display-inline="no-display-inline" id="H7868B8D572B24C54A673C78800E449CB"><enum>(1)</enum><header display-inline="yes-display-inline">Amounts appropriated</header><text display-inline="yes-display-inline">There is appropriated to the Insurance Fund
			 for fiscal year 2008 and each fiscal year thereafter, out of any moneys in the
			 Treasury not otherwise appropriated, amounts equivalent to 100 percent
			 of—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="H2F9FF32D3C7F4EF086B7D7D63DCDF161"><enum>(A)</enum><text display-inline="yes-display-inline">the family and medical leave premiums
			 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 or the Secretary's delegate under subtitle F of such
			 Code after December 31, 2007, as determined by the Secretary of the Treasury by
			 applying the applicable rates of premium payment under such sections to such
			 wages, which wages shall be certified by the Commissioner of Social Security on
			 the basis of the records of wages established and maintained by the
			 Commissioner of Social Security in accordance with such reports; and</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H91A807CC57FD4ADFA1B77E5000DB50DF"><enum>(B)</enum><text display-inline="yes-display-inline">the family and medical leave premiums
			 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 or the Secretary's delegate on tax returns under subtitle F of such
			 Code after December 31, 2007, as determined by the Secretary of the Treasury by
			 applying the applicable rate of premium payment under such section 1401(c) to
			 such self-employment income, which self-employment income shall be certified by
			 the Commissioner of Social Security on the basis of the records of
			 self-employment income established and maintained by the Commissioner of Social
			 Security in accordance with such returns.</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="HDED51F422CCD41BD88E544AA29FAEB7B"><enum>(2)</enum><header display-inline="yes-display-inline">Transfers</header><text display-inline="yes-display-inline">Such appropriated amounts shall be
			 transferred from time to time from the general fund of the Treasury to the
			 Insurance Fund. Such amounts shall be determined on the basis of estimates by
			 the Secretary of the Treasury of the premiums, specified in paragraph (1), paid
			 to or deposited into the Treasury, and proper adjustments shall be made in
			 amounts subsequently transferred to the extent prior estimates were in excess
			 of or were less than such premiums.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H360AFD4FF1CB44768DD91BB97E2BC1CE"><enum>(3)</enum><header display-inline="yes-display-inline">Investments</header><text display-inline="yes-display-inline">All amounts transferred to the Insurance
			 Fund under paragraph (2) shall be invested by the Managing Trustee referred to
			 in section 302(c) in the same manner and to the same extent as the other assets
			 of the Insurance Fund.</text>
					</paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="ID22c58bdd4f5046b4a1eedb3a192ee67e" section-type="subsequent-section"><enum>302.</enum><header display-inline="yes-display-inline">Board of trustees</header>
				<subsection commented="no" display-inline="no-display-inline" id="ID476a352d649c4d7da205252fcfc853ba"><enum>(a)</enum><header display-inline="yes-display-inline">Establishment and membership</header><text display-inline="yes-display-inline">With respect to the Insurance Fund, there
			 is established a body to be known as the Board of Trustees of the Insurance
			 Fund which shall be composed of the Secretary of the Treasury, the Secretary of
			 Labor, the Commissioner of Social Security, and the Secretary of Health and
			 Human Services, all ex officio, and of two members of the public (both of whom
			 may not be from the same political party), who shall be nominated by the
			 President, by and with the advice and consent of the Senate.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="IDc204654791eb4227bb4d026da3e0dc7b"><enum>(b)</enum><header display-inline="yes-display-inline">Terms and vacancies</header><text display-inline="yes-display-inline">Members of the Board of Trustees shall
			 serve for a period of 4 years. A member of the Board of Trustees nominated and
			 confirmed as a member of the public to fill a vacancy occurring during a term
			 shall be nominated and confirmed only for the remainder of such term. An
			 individual nominated and confirmed as a member of the public may serve in such
			 position after the expiration of such member's term until the earlier of the
			 date on which the member's successor takes office or the date on which a report
			 of the Board is first issued under paragraph (2) after the expiration of the
			 member's term.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID8904ba95f82b4520a51192619c6aa393"><enum>(c)</enum><header display-inline="yes-display-inline">Managing trustee and
			 secretary</header><text display-inline="yes-display-inline">The Secretary of
			 the Treasury shall be the Managing Trustee of the Board of Trustees. The
			 Secretary of Labor shall serve as the Secretary of the Board of
			 Trustees.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID7d16b9a4969a4db0955826de723d09ec"><enum>(d)</enum><header display-inline="yes-display-inline">Basic duties of the board of
			 trustees</header><text display-inline="yes-display-inline">The Board of
			 Trustees shall meet not less frequently than once each calendar year. It shall
			 be the duty of the Board of Trustees to—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="ID8bad8d223d0b4f1cb4fb9fbb00e78391"><enum>(1)</enum><text display-inline="yes-display-inline">hold the Insurance Fund;</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDf76b778d44ad4db0aea33d1d1687d4b6"><enum>(2)</enum><text display-inline="yes-display-inline">report to Congress not later than April 1
			 of each year—</text>
						<subparagraph commented="no" display-inline="no-display-inline" id="ID75e843e6a1d844c4a4a633c2e2fea792"><enum>(A)</enum><text display-inline="yes-display-inline">on the operation and status of the
			 Insurance Fund during the fiscal year preceding the fiscal year in which the
			 report is made; and</text>
						</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="IDf4d7b915e482418eb859e46b14a82795"><enum>(B)</enum><text display-inline="yes-display-inline">on the expected operation and status of the
			 Insurance Fund during the fiscal year in which the report is made and the next
			 2 fiscal years;</text>
						</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID873ef2323a4444478c95f5283e830ec6"><enum>(3)</enum><text display-inline="yes-display-inline">report immediately to Congress whenever the
			 Board is of the opinion that the amount in the Insurance Fund is unduly small;
			 and</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID7b469e8bf5d64381a7e29a1b970c6d8c"><enum>(4)</enum><text display-inline="yes-display-inline">review the general policies followed in
			 managing the Insurance Fund, and recommend changes in such policies, including
			 necessary changes in the provisions of law that govern the way in which the
			 Insurance Fund is to be managed.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="IDd256b5c813574e2f88869e3a81ebcd42"><enum>(e)</enum><header display-inline="yes-display-inline">Requirements relating to annual
			 report</header><text display-inline="yes-display-inline">The report provided
			 for in subsection (d)(2) shall include a statement of the assets of, and the
			 disbursements made from, the Insurance Fund during the fiscal year preceding
			 the fiscal year in which the report is made, an estimate of the expected income
			 to, and disbursements to be made from, the Insurance Fund during the fiscal
			 year in which the report is made and each of the next two fiscal years, and a
			 statement of the actuarial status of the Insurance Fund. Such report shall also
			 include an actuarial opinion by an appropriate employee of the Department of
			 Labor certifying that the techniques and methodologies used for the report are
			 generally accepted within the actuarial profession and that the assumptions and
			 cost estimates used for the report are reasonable.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID4c7632f578c84a69aa4a59965b01e6ea"><enum>(f)</enum><header display-inline="yes-display-inline">Liability</header><text display-inline="yes-display-inline">A person serving as a member of the Board
			 of Trustees shall not be considered to be a fiduciary and shall not be
			 personally liable for actions taken in such capacity with respect to the
			 Insurance Fund.</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="IDe88a4e48c09d449eb7ee195f68fcd3a9" section-type="subsequent-section"><enum>303.</enum><header display-inline="yes-display-inline">Investment of the Family and Medical Leave
			 Insurance Fund</header>
				<subsection commented="no" display-inline="no-display-inline" id="IDb3d341059bc243a6b31a957fa27e3807"><enum>(a)</enum><header display-inline="yes-display-inline">Obligations</header><text display-inline="yes-display-inline">It shall be the duty of the Managing
			 Trustee to invest such portion of the Insurance Fund as is not, in the
			 trustee's judgment, required to meet current withdrawals. Such investments may
			 be made only in interest-bearing obligations of the United States or in
			 obligations guaranteed as to both principal and interest by the United
			 States.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID38e1f02068fe402d9b445f0400617f00"><enum>(b)</enum><header display-inline="yes-display-inline">Acquisition</header><text display-inline="yes-display-inline">The obligations referred to in subsection
			 (a) may be acquired—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="ID697769ef4c7e48d4b0ecb8fca30eec8e"><enum>(1)</enum><text display-inline="yes-display-inline">on original issue at the issue price;
			 or</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDd6538712153d44239eb5d9343cae899f"><enum>(2)</enum><text display-inline="yes-display-inline">by purchase of outstanding obligations at
			 the market price.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID776c9bd367314dae8d31bb434d5908dd"><enum>(c)</enum><header display-inline="yes-display-inline">Obligations issued for purchase by
			 fund</header><text display-inline="yes-display-inline">The purposes for which
			 obligations of the United States may be issued under chapter 31 of title 31,
			 United States Code, are extended to authorize the issuance at par of public
			 debt obligations for purchase by the Insurance Fund. Such obligations issued
			 for purchase by the Insurance Fund shall have dates of maturity fixed with due
			 regard for the needs of the Insurance Fund. Such obligations shall bear
			 interest at a rate equal to—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="IDbc3cc33563fa4991ba9ca18ac8e9b585"><enum>(1)</enum><text display-inline="yes-display-inline">except as provided in paragraph (2), the
			 average market yield (computed by the Managing Trustee on the basis of market
			 quotations as of the end of the calendar month preceding the date of such
			 issue) on all marketable interest-bearing obligations of the United States
			 forming a part of the public debt that are not due or callable until after the
			 expiration of four years from the end of such calendar month; or</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID27e66cd6b13f4e9ab4e9597b14a5d427"><enum>(2)</enum><text display-inline="yes-display-inline">in a case in which such average market
			 yield is not a multiple of 0.1 percent, the multiple of 0.1 percent nearest
			 such market yield.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID61704858bd6540168a93ff388b43f25c"><enum>(d)</enum><header display-inline="yes-display-inline">Other obligations</header><text display-inline="yes-display-inline">The Managing Trustee may purchase
			 interest-bearing obligations of the United States that are not described in
			 subsection (c) or obligations guaranteed as to both principal and interest by
			 the United States, on original issue or at the market price, only in cases in
			 which the trustee determines that the purchase of obligations described in this
			 paragraph is in the public interest.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="IDc117f0b26116499fa9531cd2b505cea4"><enum>(e)</enum><header display-inline="yes-display-inline">Disposition and redemption of
			 obligations</header><text display-inline="yes-display-inline">Any obligations
			 acquired by the Insurance Fund (except public debt obligations issued
			 exclusively to the Insurance Fund) may be sold by the Managing Trustee at the
			 market price, and such public debt obligations may be redeemed at par plus
			 accrued interest.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID7e2c909ba54444339c5b1655cf8ee8d8"><enum>(f)</enum><header display-inline="yes-display-inline">Crediting of interest and
			 proceeds</header><text display-inline="yes-display-inline">The interest on, and
			 the proceeds from the sale or redemption of, any obligations held in the
			 Insurance Fund shall be credited to and form a part of the Insurance
			 Fund.</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="ID5a6d6e9f392a48cfac2faa26ad6d3c1f" section-type="subsequent-section"><enum>304.</enum><header display-inline="yes-display-inline">Payments from Family and Medical Leave
			 Insurance Fund</header><text display-inline="no-display-inline">The Managing
			 Trustee shall pay from time to time from the Insurance Fund such amounts as the
			 Secretary of Labor certifies are necessary to make the payments provided for by
			 section 103, and payments with respect to administrative expenses under section
			 305.</text>
			</section><section commented="no" display-inline="no-display-inline" id="ID0129681382d841e892fb3d490829d008" section-type="subsequent-section"><enum>305.</enum><header display-inline="yes-display-inline">Administrative expenses</header>
				<subsection commented="no" display-inline="no-display-inline" id="IDe7b0904f053e41afb93a17f649bbfffd"><enum>(a)</enum><header display-inline="yes-display-inline">Availability of insurance
			 fund</header><text display-inline="yes-display-inline">Under regulations that
			 shall be prescribed by the Secretary of Labor, funds shall be made available
			 from the Insurance Fund in connection with the administration of this Act and
			 the administration of related provisions of the Internal Revenue Code of 1986
			 in the same manner and extent as funds are made available from the trust funds
			 referred to in section 201(g) of the Social Security Act (42 U.S.C. 401(g)) in
			 connection with the administration of the relevant provisions referred to in
			 such section.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="IDc037ecbf0a7f4ca5a4558ed687cd4dd7"><enum>(b)</enum><header display-inline="yes-display-inline">Authorization of
			 appropriations</header><text display-inline="yes-display-inline">There are
			 authorized to be made available for expenditure such amounts as Congress may
			 determine to be appropriate to pay the costs of the part of the administration
			 of this Act (including start-up costs, technical assistance, and costs for
			 small employers electing to participate in the Family and Medical Leave
			 Insurance Program) for which the Secretary of Labor is responsible.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="IDdc952001f41f45a6bdc752614695e0b4"><enum>(c)</enum><header display-inline="yes-display-inline">Gifts and bequests</header><text display-inline="yes-display-inline">The Managing Trustee may accept on behalf
			 of the United States money gifts and bequests made unconditionally to the
			 Insurance Fund for the benefit of the Insurance Fund or any activity financed
			 through the Insurance Fund and such gifts and bequests shall be deposited into
			 the Insurance Fund.</text>
				</subsection><subsection commented="no" display-inline="no-display-inline" id="ID0752155db1b1457b9a0ac8d938715902"><enum>(d)</enum><header display-inline="yes-display-inline">Processing of tax data</header><text display-inline="yes-display-inline">Section 232 of the Social Security Act (42
			 U.S.C. 432) shall apply with respect to this Act, in the same manner and to the
			 same extent as such section applies with respect to title II of the Social
			 Security Act (42 U.S.C. 401 et seq.).</text>
				</subsection></section><section commented="no" display-inline="no-display-inline" id="idE4D04BBB8B5549AD9FA723913E2AB288" section-type="subsequent-section"><enum>306.</enum><header display-inline="yes-display-inline">Amendments to the Internal Revenue Code of
			 1986</header>
				<subsection commented="no" display-inline="no-display-inline" id="H7DCE25AF3A0D49AFA3D0F647FB40358B"><enum>(a)</enum><header display-inline="yes-display-inline">Employee premiums</header><text display-inline="yes-display-inline">Section 3101 of the Internal Revenue Code
			 of 1986 (relating to tax on employees) is amended—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="H727AC42B9F0E43E197F9AA33AE60361F"><enum>(1)</enum><text display-inline="yes-display-inline">by redesignating subsection (c) as
			 subsection (d); and</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H91D6CFBD29474869A10600C86B1C5383"><enum>(2)</enum><text display-inline="yes-display-inline">by inserting after subsection (c) the
			 following new subsection:</text>
						<quoted-block display-inline="no-display-inline" id="id454FE2CEE3DD40559E3095E5D5F4277C" style="OLC">
							<subsection commented="no" display-inline="no-display-inline" id="H8A27C8B580F74F27818D6806F0603C5D"><enum>(c)</enum><header display-inline="yes-display-inline">Family and medical leave premiums</header>
								<paragraph commented="no" display-inline="no-display-inline" id="H6ED5AB636E974985B6CF649FB0B76963"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">In addition to the taxes imposed by
				subsections (a) and (b), there is imposed on the income of every individual a
				family and medical leave premium 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)).</text>
								</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id6A1968319F49472A831F3CD5A7DC3551"><enum>(2)</enum><header display-inline="yes-display-inline">Applicable percentage</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the
				applicable percentage is—</text>
									<subparagraph commented="no" display-inline="no-display-inline" id="id0D519765B5BB442D8BE41737F90A353F"><enum>(A)</enum><text display-inline="yes-display-inline">0.1 percent with respect to periods of
				employment by a small employer (as defined in section 3(b) of the Family Leave
				Insurance Act of 2007) electing to participate in the Family and Medical Leave
				Insurance Program (established under section 102 of such Act); and</text>
									</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id2DCD1DB0AD5C4FDD909C28496A5B0F0E"><enum>(B)</enum><text display-inline="yes-display-inline">0.2 percent with respect to all other
				periods of employment.</text>
									</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H91525CB95DDA4358B0EFABD6B092E57E"><enum>(3)</enum><header display-inline="yes-display-inline">Exception for certain
				employment</header><text display-inline="yes-display-inline">Paragraph (1)
				shall not apply with respect to a period of employment—</text>
									<subparagraph commented="no" display-inline="no-display-inline" id="id7BDC5E872AB944F2B3EAAD1B8D9D9145"><enum>(A)</enum><text display-inline="yes-display-inline">by an employer during which the Secretary
				of Labor determines the employer has in effect a plan which is equivalent to or
				better than the Family and Medical Leave Insurance Program (established under
				section 102 of the Family Leave Insurance Act of 2007); or</text>
									</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id2C6A29DD2B1847E597BEB9CF839E3934"><enum>(B)</enum><text display-inline="yes-display-inline">by a small employer (as so defined) who has
				not elected to participate in such Program.</text>
									</subparagraph><continuation-text commented="no" continuation-text-level="paragraph">For purposes of the preceding
				sentence, the Secretary of Labor shall prescribe such regulations as may be
				appropriate or necessary, including regulations requiring documentation of
				employer
				programs.</continuation-text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H69284D6E2752438A933CE7075CA3685D"><enum>(b)</enum><header display-inline="yes-display-inline">Employer premiums</header><text display-inline="yes-display-inline">Section 3111 of the Internal Revenue Code
			 of 1986 (relating to tax on employers) is amended—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="H64CC9FE074F9416CA06DBD122E00BD9C"><enum>(1)</enum><text display-inline="yes-display-inline">by redesignating subsection (c) as
			 subsection (d); and</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H3349993F08C04FD49624003834234267"><enum>(2)</enum><text display-inline="yes-display-inline">by inserting after subsection (c) the
			 following new subsection:</text>
						<quoted-block display-inline="no-display-inline" id="H0701656450B940109F4C095599A3C0FF" style="OLC">
							<subsection commented="no" display-inline="no-display-inline" id="HB6ED343EB3EF4099BA09518CF54E6B5F"><enum>(c)</enum><header display-inline="yes-display-inline">Family and medical leave premiums</header>
								<paragraph commented="no" display-inline="no-display-inline" id="H47B240C83E9B453884796E73F00275D0"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">In addition to the excise taxes imposed by
				subsections (a) and (b), there is imposed on every employer a family and
				medical leave premium, with respect to having individuals in such employer's
				employ, equal to the applicable percentage of the wages (as defined in section
				3121(a)) paid by such employer with respect to employment (as defined in
				section 3121(b)).</text>
								</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idF2100B326BE34F4AAC173134BBEEA91F"><enum>(2)</enum><header display-inline="yes-display-inline">Applicable percentage</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the
				applicable percentage is—</text>
									<subparagraph commented="no" display-inline="no-display-inline" id="id5AC7D2AFAF914D569C08B5F83B5CAE9F"><enum>(A)</enum><text display-inline="yes-display-inline">0.1 percent with respect to small employers
				(as defined in section 3(b) of the Family Leave Insurance Act of 2007) electing
				to participate in the Family and Medical Leave Insurance Program (established
				under section 102 of such Act); and</text>
									</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idB0F4D604C6044FEAA80614D8A2CB4D23"><enum>(B)</enum><text display-inline="yes-display-inline">0.2 percent with respect to all other
				employers.</text>
									</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H7AF88B0AB1C348AD8BC493957869009C"><enum>(3)</enum><header display-inline="yes-display-inline">Exception for certain
				employers</header><text display-inline="yes-display-inline">Paragraph (1) shall
				not apply for any period with respect to an employer to whom paragraph (1) of
				section 3101(c) does not apply by reason of paragraph (3)
				thereof.</text>
								</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H1E2D8B32E6F64F95BDC166F61CC2E662"><enum>(c)</enum><header display-inline="yes-display-inline">Self-employed premiums</header><text display-inline="yes-display-inline">Section 1401 of the Internal Revenue Code
			 of 1986 is amended—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="H2CC6F36877224C03997E06F11CCFC41"><enum>(1)</enum><text display-inline="yes-display-inline">by redesignating subsection (c) as
			 subsection (d); and</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H54162C27341E4D1DAD6668B4AF904C6E"><enum>(2)</enum><text display-inline="yes-display-inline">by inserting after subsection (b) the
			 following new subsection:</text>
						<quoted-block display-inline="no-display-inline" id="HAD8223C73B77495F95DF527CEAB0CA3E" style="OLC">
							<subsection commented="no" display-inline="no-display-inline" id="HFAECB6FCE90A4A8188A2EC61ED7CC272"><enum>(c)</enum><header display-inline="yes-display-inline">Family and medical leave premiums</header>
								<paragraph commented="no" display-inline="no-display-inline" id="idC38341C73667485B94D716FE6A86BEEB"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">In addition to the taxes imposed by
				subsections (a) and (b), there is imposed for each taxable year, on the
				self-employment income of every individual, a family and medical leave premium
				equal to 0.2 percent of the amount of the self-employment income for such
				taxable year.</text>
								</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idA4ADE20185F64702A130717A70081DD2"><enum>(2)</enum><header display-inline="yes-display-inline">Exception for certain
				employers</header><text display-inline="yes-display-inline">Paragraph (1) shall
				not apply for any period with respect to an employer who has not elected to
				participate in the Family and Medical Leave Insurance Program (established
				under section 102 of the Family Leave Insurance Act of
				2007).</text>
								</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id9880DD252BAD4220A43C23A34E6E686D"><enum>(d)</enum><header display-inline="yes-display-inline">Conforming amendments to Social Security
			 Act</header><text display-inline="yes-display-inline">Section 201 of the Social
			 Security Act (42 U.S.C. 401) is amended—</text>
					<paragraph commented="no" display-inline="no-display-inline" id="idEEFEA87148BB46128DE823899876DAD1"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>sections 3101(b) and
			 3111(b)</quote> both places it appears in subsection (a)(3) and inserting
			 <quote>sections 3101(b), 3101(c), 3111(b), and 3111(c)</quote>, and</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idC22F24384776461CBAA48B2331DA020D"><enum>(2)</enum><text display-inline="yes-display-inline">by striking <quote>section 1401(b)</quote>
			 both places it appears in subsection (a)(4) and inserting <quote>sections
			 1401(b) and 1401(c)</quote>.</text>
					</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="HA7B18E1F731045C19CA992B578D0B830"><enum>(e)</enum><header display-inline="yes-display-inline">Effective Date</header>
					<paragraph commented="no" display-inline="no-display-inline" id="H4675DA6978C44D19AC37A0093E00B4AF"><enum>(1)</enum><header display-inline="yes-display-inline">Employment premiums</header><text display-inline="yes-display-inline">The amendments made by subsections (a),
			 (b), and (d)(1) shall apply to wages paid after December 31, 2007.</text>
					</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HC8243D25F09B422F9091DB95B426EC4"><enum>(2)</enum><header display-inline="yes-display-inline">Self-employment premiums</header><text display-inline="yes-display-inline">The amendments made by subsections (c) and
			 (d)(2) shall apply to taxable years beginning after December 31, 2007.</text>
					</paragraph></subsection></section></title></legis-body>
</bill>
