[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4009 Introduced in House (IH)]

<DOC>






118th CONGRESS
  1st Session
                                H. R. 4009

 To establish emergency paid sick leave for individuals impacted by a 
            public health emergency, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 2023

 Ms. Barragan (for herself, Ms. Tokuda, Mr. Lynch, Mr. Carson, and Ms. 
   Norton) introduced the following bill; which was referred to the 
   Committee on Education and the Workforce, and in addition to the 
 Committees on Oversight and Accountability, House Administration, the 
    Judiciary, and Ways and Means, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To establish emergency paid sick leave for individuals impacted by a 
            public health emergency, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Public Health Emergency Response 
Act''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
Sec. 3. References.
DIVISION A--PUBLIC HEALTH EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION 
                                  ACT

Sec. 101. Short title.
Sec. 102. Amendments to the Family and Medical Leave Act of 1993.
Sec. 103. Employment under multiemployer bargaining agreements.
Sec. 104. Regulatory authority.
        DIVISION B--PUBLIC HEALTH EMERGENCY PAID SICK LEAVE ACT

Sec. 201. Short title.
Sec. 202. Paid sick time requirement.
Sec. 203. Notice.
Sec. 204. Prohibited acts.
Sec. 205. Enforcement.
Sec. 206. Employment under multiemployer bargaining agreements.
Sec. 207. Rules of construction.
Sec. 208. Definitions.
Sec. 209. Regulatory authority.
DIVISION C--TAX CREDITS FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY LEAVE

Sec. 301. Payroll credit for required paid public health emergency sick 
                            leave.
Sec. 302. Credit for public health emergency sick leave for certain 
                            self-employed individuals.
Sec. 303. Payroll credit for required paid public health emergency 
                            family leave.
Sec. 304. Credit for public health emergency family leave for certain 
                            self-employed individuals.
Sec. 305. Special rule related to tax on employers.

SEC. 3. REFERENCES.

    Except as expressly provided otherwise, any reference to ``this 
Act'' contained in any division of this Act shall be treated as 
referring only to the provisions of that division.

DIVISION A--PUBLIC HEALTH EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION 
                                  ACT

SEC. 101. SHORT TITLE.

    This Act may be cited as ``Public Health Emergency Family and 
Medical Leave Expansion Act''.

SEC. 102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.

    (a) Public Health Emergency Leave.--
            (1) In general.--Section 102(a) of the Family and Medical 
        Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding 
        at the end the following:
            ``(6) Public health emergency leave.--
                    ``(A) In general.--An eligible employee shall be 
                entitled to the number of workweeks of leave determined 
                under section 111(b)(3) because of a qualifying need 
                related to a public health emergency in accordance with 
                section 111.''.
            (2) Paid leave requirement.--Section 102(c) of the Family 
        and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by 
        striking ``under subsection (a)(1)(F)'' and inserting ``under 
        subsections (a)(1)(F) and (a)(1)(G)''.
    (b) Requirements.--Title I of the Family and Medical Leave Act of 
1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the 
following:

``SEC. 111. PUBLIC HEALTH EMERGENCY LEAVE.

    ``(a) Definitions.--The following shall apply with respect to leave 
under section 102(a)(6):
            ``(1) Application of certain terms.--The definitions in 
        section 101 shall apply, except as follows:
                    ``(A) Eligible employee.--In lieu of the definition 
                in sections 101(2)(A) and 101(2)(B)(ii), the term 
                `eligible employee' means an employee who has been 
                employed for at least 30 calendar days by the employer 
                with respect to whom leave is requested under section 
                102(a)(6).
                    ``(B) Employer threshold.--Section 101(4)(A)(i) 
                shall be applied by substituting `1 or more employees' 
                for `50 or more employees for each working day during 
                each of 20 or more calendar workweeks in the current or 
                preceding calendar year'.
            ``(2) Additional definitions.--In addition to the 
        definitions described in paragraph (1), the following 
        definitions shall apply with respect to leave under section 
        102(a)(6):
                    ``(A) Qualifying need related to a public health 
                emergency.--The term `qualifying need related to a 
                public health emergency', with respect to leave, means 
                the employee has a need for leave because the employee 
                is caring for a child or family member of such employee 
                due to disruptions to childcare, school, or caregiver 
                services as a result of a public health emergency.
                    ``(B) Public health emergency.--The term `public 
                health emergency' means an emergency with respect to an 
                infectious disease declared by the Secretary of Health 
                and Human Services on or after January 1, 2022.
                    ``(C) Child.--The term `child' means a biological, 
                foster, or adopted child, a stepchild, a child of a 
                domestic partner, a legal ward, or a child of a person 
                standing in loco parentis under 18 years of age.
                    ``(D) Family member.--The term `family member', 
                with respect to an employee, means the following:
                            ``(i) A spouse or domestic partner.
                            ``(ii) A son or daughter.
                            ``(iii) A son-in-law or daughter-in-law.
                            ``(iv) A parent.
                            ``(v) A parent-in-law.
                            ``(vi) A grandchild.
                            ``(vii) A sibling.
                            ``(viii) An uncle or aunt.
                            ``(ix) A nephew or niece.
                            ``(x) Any other individual whose close 
                        association is the equivalent of a family 
                        relationship with the employee.
                    ``(E) Domestic partner.--
                            ``(i) In general.--The term `domestic 
                        partner', with respect to an individual, means 
                        another individual with whom the individual is 
                        in a committed relationship.
                            ``(ii) Committed relationship defined.--The 
                        term `committed relationship' means a 
                        relationship between individuals, each at least 
                        18 years of age, in which each individual is 
                        the other individual's sole domestic partner 
                        and both individuals share responsibility for a 
                        significant measure of each other's common 
                        welfare. The term includes any such 
                        relationship between 2 individuals that is 
                        granted legal recognition by a State or 
                        political subdivision of a State as a marriage 
                        or analogous relationship, including a civil 
                        union or domestic partnership.
                    ``(F) School.--The term `school' means an 
                `elementary school' or `secondary school' as such terms 
                are defined in section 8101 of the Elementary and 
                Secondary Education Act of 1965 (20 U.S.C. 7801).
    ``(b) Paid Leave.--
            ``(1) Availability of paid leave.--
                    ``(A) In general.--An employer shall provide paid 
                leave for each day of leave under section 102(a)(6) 
                that an employee takes.
                    ``(B) Calculation.--Paid leave under subparagraph 
                (A) for an employee shall be calculated based on--
                            ``(i) the employee's regular rate of pay 
                        (as determined under section 7(e) of the Fair 
                        Labor Standards Act of 1938 (29 U.S.C. 
                        207(e))); and
                            ``(ii) the number of hours the employee 
                        would otherwise be normally scheduled to work 
                        (or the number of hours calculated under 
                        paragraph (2)).
                    ``(C) Clarification.--In no event shall such paid 
                leave exceed $511 per day.
            ``(2) Varying schedule hours calculation.--In the case of 
        an employee whose schedule varies from week to week to such an 
        extent that an employer is unable to determine with certainty 
        the number of hours the employee would have worked if such 
        employee had not taken leave under section 102(a)(6), the 
        employer shall use the following in place of such number:
                    ``(A) Subject to subparagraph (B), a number equal 
                to the average number of hours that the employee was 
                scheduled per day over the 6-month period ending on the 
                date on which the employee takes such leave, including 
                hours for which the employee took leave of any type.
                    ``(B) If the employee did not work over such 
                period, the reasonable expectation of the employee at 
                the time of hiring of the average number of hours per 
                day that the employee would normally be scheduled to 
                work.
            ``(3) Length of public health emergency leave.--The number 
        of workweeks of leave to which an employee is entitled for the 
        purposes of this section shall be the greater of--
                    ``(A) 12 workweeks, or
                    ``(B) the number of workweeks determined by the 
                Secretary of Labor, in consultation with the Director 
                of the Centers for Disease Control and Prevention, to 
                be appropriate in relation to such public health 
                emergency.
    ``(c) Notice.--In any case where the necessity for leave under 
section 102(a)(6) for the purpose described in subsection (a)(2)(A) is 
foreseeable, an employee shall provide the employer with such notice of 
leave as is practicable.
    ``(d) Restoration to Position.--
            ``(1) In general.--Section 104(a)(1) shall not apply with 
        respect to an employee of an employer who employs fewer than 25 
        employees if the conditions described in paragraph (2) are met.
            ``(2) Conditions.--The conditions described in this 
        paragraph are the following:
                    ``(A) The employee takes leave under section 
                102(a)(6).
                    ``(B) The position held by the employee when the 
                leave commenced does not exist due to economic 
                conditions or other changes in operating conditions of 
                the employer--
                            ``(i) that affect employment; and
                            ``(ii) are caused by a public health 
                        emergency during the period of leave.
                    ``(C) The employer makes reasonable efforts to 
                restore the employee to a position equivalent to the 
                position the employee held when the leave commenced, 
                with equivalent employment benefits, pay, and other 
                terms and conditions of employment.
                    ``(D) If the reasonable efforts of the employer 
                under subparagraph (C) fail, the employer makes 
                reasonable efforts during the period described in 
                paragraph (3) to contact the employee if an equivalent 
                position described in subparagraph (C) becomes 
                available.
            ``(3) Contact period.--The period described under this 
        paragraph is the 1-year period beginning on the earlier of--
                    ``(A) the date on which the qualifying need related 
                to an infectious disease concludes; or
                    ``(B) the date that is a number of weeks equal to 
                the number of workweeks of leave to which an employee 
                is entitled under subsection (b)(3) after the date on 
                which the employee's leave under section 102(a)(6) 
                commences.''.

SEC. 103. EMPLOYMENT UNDER MULTIEMPLOYER BARGAINING AGREEMENTS.

    (a) Employers.--An employer signatory to a multiemployer collective 
bargaining agreement may, consistent with its bargaining obligations 
and its collective bargaining agreement, fulfill its obligations under 
section 111(b)(2) of title I of the Family and Medical Leave Act of 
1993, as added by the Public Health Emergency Response Act, by making 
contributions to a multiemployer fund, plan, or program based on the 
paid leave each of its employees is entitled to under such section 
while working under the multiemployer collective bargaining agreement, 
provided that the fund, plan, or program enables employees to secure 
pay from such fund, plan, or program based on hours they have worked 
under the multiemployer collective bargaining agreement for paid leave 
taken under section 102(a)(6) of title I of the Family and Medical 
Leave Act of 1993, as added by the Public Health Emergency Response 
Act.
    (b) Employees.--Employees who work under a multiemployer collective 
bargaining agreement into which their employers make contributions as 
provided in subsection (a) may secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement for paid leave taken under section 
102(a)(6) of title I of the Family and Medical Leave Act of 1993, as 
added by the Public Health Emergency Response Act.

SEC. 104. REGULATORY AUTHORITY.

    The Secretary of Labor shall have the authority to issue 
regulations for good cause under sections 553(b)(B) and 553(d)(3) of 
title 5, United States Code, as necessary, to carry out the purposes of 
this Act, including to ensure consistency between this Act and Division 
B and Division C of the Public Health Emergency Response Act.

        DIVISION B--PUBLIC HEALTH EMERGENCY PAID SICK LEAVE ACT

SEC. 201. SHORT TITLE.

    This Act may be cited as the ``Public Health Emergency Paid Sick 
Leave Act''.

SEC. 202. PAID SICK TIME REQUIREMENT.

    (a) In General.--An employer shall provide to each employee 
employed by the employer paid sick time if the employ is unable to work 
(or telework) for any of the following reasons:
            (1) The employee has been diagnosed with a covered 
        infectious disease and needs to self-isolate.
            (2) The employee has been advised or ordered to isolate or 
        quarantine by a public official having jurisdiction or a health 
        care provider on the basis that the physical presence of the 
        employee on the job would jeopardize the health of others 
        because--
                    (A) the employee has been exposed to a covered 
                infectious disease; or
                    (B) the employee is exhibiting symptoms of a 
                covered infectious disease.
            (3) The employee is experiencing the symptoms of a covered 
        infectious disease and is seeking diagnosis or medical care.
            (4) The employee is caring for a family member of the 
        employee who has been diagnosed as described in paragraph (1) 
        or has been advised or ordered as described in paragraph (2).
            (5) The employee is experiencing any other substantially 
        similar condition specified by the Secretary of Labor, in 
        consultation with the Secretary of the Treasury and the 
        Secretary of Health and Human Services.
    (b) Duration of Paid Sick Time.--
            (1) In general.--An employee shall be entitled to paid sick 
        time for an amount of hours determined under paragraph (2).
            (2) Amount of hours.--The amount of hours of paid sick time 
        to which an employee is entitled shall be equal to the sum of--
                    (A) the number of weeks of leave, as determined 
                under paragraph (3), to which an employee is entitled 
                in relation to a covered infectious disease, multiplied 
                by
                    (B)(i) in the case of a full-time employee, 40 
                hours per week for which an employee receives leave 
                under subsection (a), or
                    (ii) in the case of a part-time employees, a number 
                of hours equal to the number of hours that such 
                employee works, on average, over a week.
            (3) Weeks of leave.--The Secretary of Labor, in 
        consultation with the Director of the Centers for Disease 
        Control and Prevention, shall determine the number of weeks of 
        leave to which an employee is entitled in relation to a covered 
        infectious disease.
            (4) Carryover.--Paid sick time under this section shall not 
        carry over from 1 year to the next.
    (c) Employer's Termination of Paid Sick Time.--Paid sick time 
provided to an employee under this Act shall cease beginning with the 
employee's next scheduled workshift immediately following the 
termination of the need for paid sick time under subsection (a).
    (d) Employers With Existing Policies.--With respect to an employer 
that provides paid leave on the day before the date of enactment of 
this Act--
            (1) the paid sick time under this Act shall be made 
        available to employees of the employer in addition to such paid 
        leave; and
            (2) the employer may not change such paid leave on or after 
        such date of enactment to avoid being subject to paragraph (1).
    (e) Prohibition.--An employer may not require, as a condition of 
providing paid sick time under this Act, that the employee involved 
search for or find a replacement employee to cover the hours during 
which the employee is using paid sick time.
    (f) Use of Paid Sick Time.--
            (1) In general.--The paid sick time under subsection (a) 
        shall be available for immediate use by the employee for the 
        purposes described in such subsection, regardless of how long 
        the employee has been employed by an employer.
            (2) Sequencing.--
                    (A) In general.--An employee may first use the paid 
                sick time under subsection (a) for the purposes 
                described in such subsection.
                    (B) Prohibition.--An employer may not require an 
                employee to use other paid leave provided by the 
                employer to the employee before the employee uses the 
                paid sick time under subsection (a).

SEC. 203. NOTICE.

    (a) In General.--Each employer shall post and keep posted, in 
conspicuous places on the premises of the employer where notices to 
employees are customarily posted, a notice, to be prepared or approved 
by the Secretary of Labor, of the requirements described in this Act.
    (b) Model Notice.--Not later than 7 days after the date of 
enactment of this Act, the Secretary of Labor shall make publicly 
available a model of a notice that meets the requirements of subsection 
(a).

SEC. 204. PROHIBITED ACTS.

    (a) Interference With Rights.--
            (1) Exercise of rights.--It shall be unlawful for any 
        employer to interfere with, restrain, or deny the exercise of, 
        or the attempt to exercise, any right provided under this Act, 
        including--
                    (A) discharging or discriminating against 
                (including retaliating against) any individual, 
                including a job applicant, for exercising, or 
                attempting to exercise, any right provided under this 
                Act;
                    (B) using the taking of paid sick time or unpaid 
                sick time under this Act as a negative factor in an 
                employment action, such as hiring, promotion, reducing 
                hours or number of shifts, or a disciplinary action; or
                    (C) counting the paid sick time or unpaid sick time 
                under a no-fault attendance policy or any other 
                absence-control policy.
            (2) Discrimination.--It shall be unlawful for any employer 
        to discharge or in any other manner discriminate against 
        (including retaliating against) any individual, including a job 
        applicant, for opposing any practice made unlawful by this Act.
    (b) Interference With Proceedings or Inquiries.--It shall be 
unlawful for any person to discharge or in any other manner 
discriminate against (including retaliating against) any individual, 
including a job applicant, because such individual--
            (1) has filed an action, or has instituted or caused to be 
        instituted any proceeding, under or related to this Act;
            (2) has given, or is about to give, any information in 
        connection with any inquiry or proceeding relating to any right 
        provided under this Act; or
            (3) has testified, or is about to testify, in any inquiry 
        or proceeding relating to any right provided under this Act.
    (c) Construction.--Nothing in this section shall be construed to 
state or imply that the scope of the activities prohibited by section 
105 of the Family and Medical Leave Act of 1993 (29 U.S.C. 2615) is 
less than the scope of the activities prohibited by this section.

SEC. 205. ENFORCEMENT.

    (a) Unpaid Sick Leave.--An employer who violates section 202 
shall--
            (1) be considered to have failed to pay minimum wages in 
        violation of section 6 of the Fair Labor Standards Act of 1938 
        (29 U.S.C. 206); and
            (2) be subject to the penalties described in sections 16 
        and 17 of such Act (29 U.S.C. 216; 217) with respect to such 
        violation.
    (b) Unlawful Termination.--An employer who willfully violates 
section 204 shall--
            (1) be considered to be in violation of section 15(a)(3) of 
        the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and
            (2) be subject to the penalties described in sections 16 
        and 17 of such Act (29 U.S.C. 216; 217) with respect to such 
        violation.

SEC. 206. EMPLOYMENT UNDER MULTIEMPLOYER BARGAINING AGREEMENTS.

    (a) Employers.--An employer signatory to a multiemployer collective 
bargaining agreement may, consistent with its bargaining obligations 
and its collective bargaining agreement, fulfill its obligations under 
this Act by making contributions to a multiemployer fund, plan, or 
program based on the hours of paid sick time each of its employees is 
entitled to under this Act while working under the multiemployer 
collective bargaining agreement, provided that the fund, plan, or 
program enables employees to secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement and for the uses specified under 
section 202(a).
    (b) Employees.--Employees who work under a multiemployer collective 
bargaining agreement into which their employers make contributions as 
provided in subsection (a) may secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement for the uses specified in section 
202(a).

SEC. 207. RULES OF CONSTRUCTION.

    Nothing in this Act shall be construed--
            (1) to in any way diminish the rights or benefits that an 
        employee is entitled to under any--
                    (A) other Federal, State, or local law;
                    (B) collective bargaining agreement; or
                    (C) existing employer policy; or
            (2) to require financial or other reimbursement to an 
        employee from an employer upon the employee's termination, 
        resignation, retirement, or other separation from employment 
        for paid sick time under this Act that has not been used by 
        such employee.

SEC. 208. DEFINITIONS.

    For purposes of the Act:
            (1) Child.--The term ``child'' means a biological, foster, 
        or adopted child, a stepchild, a child of a domestic partner, a 
        legal ward, or a child of a person standing in loco parentis 
        under 18 years of age.
            (2) Covered infectious disease.--The term ``covered 
        infectious disease'' means an infectious disease in relation to 
        which the Secretary of Health and Human Services has declared a 
        public health emergency.
            (3) Domestic partner.--
                    (A) In general.--The term ``domestic partner'', 
                with respect to an individual, means another individual 
                with whom the individual is in a committed 
                relationship.
                    (B) Committed relationship defined.--The term 
                ``committed relationship'' means a relationship between 
                individuals, each at least 18 years of age, in which 
                each individual is the other individual's sole domestic 
                partner and both individuals share responsibility for a 
                significant measure of each other's common welfare. The 
                term includes any such relationship between 2 
                individuals that is granted legal recognition by a 
                State or political subdivision of a State as a marriage 
                or analogous relationship, including a civil union or 
                domestic partnership.
            (4) Employee.--The term ``employee'' means an individual 
        who is--
                    (A)(i) an employee, as defined in section 3(e) of 
                the Fair Labor Standards Act of 1938 (29 U.S.C. 
                203(e)), who is not covered under subparagraph (E) or 
                (F), including such an employee of the Library of 
                Congress, except that a reference in such section to an 
                employer shall be considered to be a reference to an 
                employer described in clauses (i)(I) and (ii) of 
                paragraph (5)(A); or
                    (ii) an employee of the Government Accountability 
                Office;
                    (B) a State employee described in section 304(a) of 
                the Government Employee Rights Act of 1991 (42 U.S.C. 
                2000e-16c(a));
                    (C) a covered employee, as defined in section 101 
                of the Congressional Accountability Act of 1995 (2 
                U.S.C. 1301), other than an applicant for employment;
                    (D) a covered employee, as defined in section 
                411(c) of title 3, United States Code;
                    (E) a Federal officer or employee covered under 
                subchapter V of chapter 63 of title 5, United States 
                Code; or
                    (F) any other individual occupying a position in 
                the civil service (as that term is defined in section 
                2101(1) of title 5, United States Code).
            (5) Employer.--
                    (A) In general.--The term ``employer'' means a 
                person who is--
                            (i)(I) a covered employer, as defined in 
                        subparagraph (B), who is not covered under 
                        subclause (V);
                            (II) an entity employing a State employee 
                        described in section 304(a) of the Government 
                        Employee Rights Act of 1991;
                            (III) an employing office, as defined in 
                        section 101 of the Congressional Accountability 
                        Act of 1995;
                            (IV) an employing office, as defined in 
                        section 411(c) of title 3, United States Code; 
                        or
                            (V) an Executive Agency as defined in 
                        section 105 of title 5, United States Code, and 
                        including the U.S. Postal Service and the 
                        Postal Regulatory Commission; and
                            (ii) engaged in commerce (including 
                        government), or an industry or activity 
                        affecting commerce (including government), as 
                        defined in subparagraph (B)(iii).
                    (B) Covered employer.--
                            (i) In general.--In subparagraph (A)(i)(I), 
                        the term ``covered employer''--
                                    (I) means any person engaged in 
                                commerce or in any industry or activity 
                                affecting commerce that employs 1 or 
                                more employees;
                                    (II) includes--
                                            (aa) any person acting 
                                        directly or indirectly in the 
                                        interest of an employer in 
                                        relation to an employee (within 
                                        the meaning of such phrase in 
                                        section 3(d) of the Fair Labor 
                                        Standards Act of (29 U.S.C. 
                                        203(d)); and
                                            (bb) any successor in 
                                        interest of an employer;
                                    (III) includes any ``public 
                                agency'', as defined in section 3(x) of 
                                the Fair Labor Standards Act of 1938 
                                (29 U.S.C. 203(x)); and
                                    (IV) includes the Government 
                                Accountability Office and the Library 
                                of Congress.
                            (ii) Public agency.--For purposes of clause 
                        (i)(IV), a public agency shall be considered to 
                        be a person engaged in commerce or in an 
                        industry or activity affecting commerce.
                            (iii) Definitions.--For purposes of this 
                        subparagraph:
                                    (I) Commerce.--The terms 
                                ``commerce'' and ``industry or activity 
                                affecting commerce'' means any 
                                activity, business, or industry in 
                                commerce or in which a labor dispute 
                                would hinder or obstruct commerce or 
                                the free flow of commerce, and include 
                                ``commerce'' and any ``industry 
                                affecting commerce'', as defined in 
                                paragraphs (1) and (3) of section 501 
                                of the Labor Management Relations Act 
                                of 1947 (29 U.S.C. 142 (1) and (3)).
                                    (II) Employee.--The term 
                                ``employee'' has the same meaning given 
                                such term in section 3(e) of the Fair 
                                labor Standards Act of (29 U.S.C. 
                                203(e)).
                                    (III) Person.--The term ``person'' 
                                has the same meaning given such term in 
                                section 3(a) of the Fair Labor 
                                Standards Act of (29 U.S.C. 203(a)).
            (6) Family member.--The term ``family member'', with 
        respect to an employee, means the following:
                    (A) A spouse or domestic partner.
                    (B) A son or daughter.
                    (C) A son-in-law or daughter-in-law.
                    (D) A parent.
                    (E) A grandchild.
                    (F) A sibling.
                    (G) An uncle or aunt.
                    (H) A nephew or niece.
                    (I) Any other individual whose close association is 
                the equivalent of a family relationship with the 
                employee.
            (7) FLSA terms.--The terms ``employ'' and ``State'' have 
        the meanings given such terms in section 3 of the Fair Labor 
        Standards Act of 1938 (29 U.S.C. 203).
            (8) Health care provider.--The term ``health care 
        provider'' has the meaning given such term in section 101 of 
        the Family and Medical Leave Act of 1993 (29 U.S.C. 2611).
            (9) Paid sick time.--
                    (A) In general.--The term ``paid sick time'' means 
                an increment of compensated leave that--
                            (i) is provided by an employer for use 
                        during an absence from employment for a reason 
                        described in any paragraph of section 202(a); 
                        and
                            (ii) is calculated based on the employee's 
                        required compensation under subparagraph (B) 
                        and the number of hours the employee would 
                        otherwise be normally scheduled to work (or the 
                        number of hours calculated under subparagraph 
                        (C)), except that in no event shall such paid 
                        sick time exceed $511 per day for a use 
                        described in section 202(a).
                    (B) Required compensation.--Subject to paragraph 
                (A)(ii), the employee's required compensation under 
                this subparagraph shall be not less than the greater of 
                the following:
                            (i) The employee's regular rate of pay (as 
                        determined under section 7(e) of the Fair Labor 
                        Standards Act of 1938 (29 U.S.C. 207(e))).
                            (ii) The minimum wage rate in effect under 
                        section 6(a)(1) of the Fair Labor Standards Act 
                        of 1938 (29 U.S.C. 206(a)(1)).
                            (iii) The minimum wage rate in effect for 
                        such employee in the applicable State or 
                        locality, whichever is greater, in which the 
                        employee is employed.
                    (C) Varying schedule hours calculation.--In the 
                case of a part-time employee described in section 
                202(b)(2)(B) whose schedule varies from week to week to 
                such an extent that an employer is unable to determine 
                with certainty the number of hours the employee would 
                have worked if such employee had not taken paid sick 
                time under section 202(a), the employer shall use the 
                following in place of such number:
                            (i) Subject to clause (ii), a number equal 
                        to the average number of hours that the 
                        employee was scheduled per day over the 6-month 
                        period ending on the date on which the employee 
                        takes the paid sick time, including hours for 
                        which the employee took leave of any type.
                            (ii) If the employee did not work over such 
                        period, the reasonable expectation of the 
                        employee at the time of hiring of the average 
                        number of hours per day that the employee would 
                        normally be scheduled to work.
                    (D) Guidelines.--Not later than 15 days after the 
                date of the enactment of this Act, the Secretary of 
                Labor shall issue guidelines to assist employers in 
                calculating the amount of paid sick time under 
                subparagraph (A).
                    (E) Reasonable notice.--After the first workday (or 
                portion thereof) an employee receives paid sick time 
                under this Act, an employer may require the employee to 
                follow reasonable notice procedures in order to 
                continue receiving such paid sick time.
            (10) Parent.--The term ``parent'', with respect to an 
        employee, means any of the following:
                    (A) A biological, foster, or adoptive parent of the 
                employee.
                    (B) A stepparent of the employee.
                    (C) A parent-in-law of the employee.
                    (D) A parent of a domestic partner of the employee.
                    (E) A legal guardian or other person who stood in 
                loco parentis to an employee when the employee was a 
                child.
            (11) Public health emergency.--The term ``public health 
        emergency'' means an emergency with respect to an infectious 
        disease declared by the Secretary of Health and Human Services 
        on or after January 1, 2022.
            (12) Spouse.--The term ``spouse'' has the meaning given 
        such term in section 101 of the Family and Medical Leave Act of 
        1993 (29 U.S.C. 2611), and includes a husband or wife in a 
        common law marriage.

SEC. 209. REGULATORY AUTHORITY.

    The Secretary of Labor shall have the authority to issue 
regulations for good cause under sections 553(b)(B) and 553(d)(3) of 
title 5, United States Code, as necessary, to carry out the purposes of 
this Act, including to ensure consistency between this Act and Division 
A and Division C of the Public Health Emergency Response Act.

DIVISION C--TAX CREDITS FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY LEAVE

SEC. 301. PAYROLL CREDIT FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY SICK 
              LEAVE.

    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against the tax imposed by section 3111(a) of the Internal 
Revenue Code of 1986 for each calendar quarter an amount equal to 100 
percent of the qualified public health emergency sick leave wages paid 
by such employer with respect to such calendar quarter. The preceding 
sentence shall not apply to any employer for any calendar quarter 
unless such employer employs an average of fewer than 500 employees on 
days during such quarter.
    (b) Limitations and Refundability.--
            (1) Wages taken into account.--The amount of qualified 
        public health emergency sick leave wages taken into account 
        under subsection (a) with respect to any individual shall not 
        exceed $511 for any day (or portion thereof) for which the 
        individual is paid qualified sick leave wages.
            (2) Credit limited to certain employment taxes.--The credit 
        allowed by subsection (a) with respect to any calendar quarter 
        shall not exceed the tax imposed by section 3111(a) of such 
        Code for such calendar quarter (reduced by any credits allowed 
        under subsections (e) and (f) of section 3111 of such Code for 
        such quarter) on the wages paid with respect to the employment 
        of all employees of the employer.
            (3) Refundability of excess credit.--
                    (A)(i) Credit is refundable.--If the amount of the 
                credit under subsection (a) exceeds the limitation of 
                paragraph (3) for any calendar quarter, such excess 
                shall be treated as an overpayment that shall be 
                refunded under sections 6402(a) and 6413(b) of such 
                Code.
                    (ii) Advancing credit.--In anticipation of the 
                credit, including the refundable portion under clause 
                (i), the credit may be advanced, according to forms and 
                instructions provided by the Secretary, up to an amount 
                calculated under subsection (a), subject to the limits 
                under subsection (b), both calculated through the end 
                of the most recent payroll period in the quarter.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, any amounts due 
                to an employer under this paragraph shall be treated in 
                the same manner as a refund due from a credit provision 
                referred to in subsection (b)(2) of such section.
    (c) Qualified Public Health Emergency Sick Leave Wages.--For 
purposes of this section, the term ``qualified public health emergency 
sick leave wages'' means wages (as defined in section 3121(a) of the 
Internal Revenue Code of 1986) paid by an employer which are required 
to be paid by reason of the Public Health Emergency Paid Sick Leave 
Act.
    (d) Special Rules.--
            (1) Denial of double benefit.--For purposes of chapter 1 of 
        such Code, the gross income of the employer, for the taxable 
        year which includes the last day of any calendar quarter with 
        respect to which a credit is allowed under this section, shall 
        be increased by the amount of such credit. No credit shall be 
        allowed under this section with respect to wages for which a 
        credit is allowed under section 45S of such Code.
            (2) Election not to have section apply.--This section shall 
        not apply with respect to any employer for any calendar quarter 
        if such employer elects (at such time and in such manner as the 
        Secretary of the Treasury (or the Secretary's delegate) may 
        prescribe) not to have this section apply.
            (3) Certain terms.--Any term used in this section which is 
        also used in chapter 21 of such Code shall have the same 
        meaning as when used in such chapter.
            (4) State and local governments.--This credit shall not 
        apply to the Government of the United States, the government of 
        any State or political subdivision thereof, or any agency or 
        instrumentality of any of the foregoing.
    (e) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, including--
            (1) regulations or other guidance to prevent the avoidance 
        of the purposes of the limitations and aggregation rules under 
        this section through the use of successor companies or other 
        means,
            (2) regulations or other guidance to minimize compliance 
        and record-keeping burdens under this section,
            (3) regulations or other guidance providing for waiver of 
        penalties for failure to deposit amounts in anticipation of the 
        allowance of the credit allowed under this section, and
            (4) regulations or other guidance for recapturing the 
        benefit of credits determined under this section in cases where 
        there is a subsequent adjustment to the credit determined under 
        subsection (a).
    (f) Application of Section.--This section shall apply only to wages 
paid with respect to days after the date of the enactment of this Act.
    (g) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) amounts equal to the reduction in revenues to the Treasury 
by reason of this section (without regard to this subsection). Amounts 
appropriated by the preceding sentence shall be transferred from the 
general fund at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred to such Trust 
Fund had this section not been enacted.

SEC. 302. CREDIT FOR PUBLIC HEALTH EMERGENCY SICK LEAVE FOR CERTAIN 
              SELF-EMPLOYED INDIVIDUALS.

    (a) Credit Against Self-Employment Tax.--In the case of an eligible 
self-employed individual, there shall be allowed as a credit against 
the tax imposed by subtitle A of the Internal Revenue Code of 1986 for 
any taxable year an amount equal to 100 percent of the qualified public 
health emergency sick leave equivalent amount with respect to the 
individual.
    (b) Eligible Self-Employed Individual.--For purposes of this 
section, the term ``eligible self-employed individual'' means an 
individual who--
            (1) regularly carries on a trade or business within the 
        meaning of section 1402 of such Code, and
            (2) would be entitled to receive paid leave during the 
        taxable year pursuant to the Public Health Emergency Paid Sick 
        Leave Act if the individual were an employee of an employer 
        (other than himself or herself).
    (c) Qualified Public Health Emergency Sick Leave Equivalent 
Amount.--For purposes of this section--
            (1) In general.--The term ``qualified public health 
        emergency sick leave equivalent amount'' means, with respect to 
        any eligible self-employed individual, an amount equal to--
                    (A) the number of days during the taxable year (but 
                not more than the applicable number of days) that the 
                individual is unable to perform services in the trade 
                or business referred to in section 1402 of such Code 
                for a reason with respect to which such individual 
                would be entitled to receive sick leave as described in 
                subsection (b), multiplied by
                    (B) the lesser of--
                            (i) $511, or
                            (ii) the average daily self-employment 
                        income of the individual for the taxable year.
            (2) Average daily self-employment income.--For purposes of 
        this subsection, the term ``average daily self-employment 
        income'' means an amount equal to--
                    (A) the net earnings from self-employment of the 
                individual for the taxable year, divided by
                    (B) 260.
            (3) Applicable number of days.--For purposes of this 
        subsection, the term ``applicable number of days'' means, with 
        respect to any taxable year, the number of days during such 
        taxable year with respect to which the individual would be 
        entitled to receive sick leave as described in subsection (b).
    (d) Special Rules.--
            (1) Credit refundable.--
                    (A) In general.--The credit determined under this 
                section shall be treated as a credit allowed to the 
                taxpayer under subpart C of part IV of subchapter A of 
                chapter 1 of such Code.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, any refund due 
                from the credit determined under this section shall be 
                treated in the same manner as a refund due from a 
                credit provision referred to in subsection (b)(2) of 
                such section.
            (2) Documentation.--No credit shall be allowed under this 
        section unless the individual maintains such documentation as 
        the Secretary may prescribe to establish such individual as an 
        eligible self-employed individual.
            (3) Denial of double benefit.--In the case of an individual 
        who receives wages (as defined in section 3121(a) of the 
        Internal Revenue Code of 1986) paid by an employer which are 
        required to be paid by reason of the Public Health Emergency 
        Paid Sick Leave Act, the qualified sick leave equivalent amount 
        otherwise determined under subsection (c) shall be reduced (but 
        not below zero) in the same proportion that the number of days 
        for which such wages are received bears to the number of days 
        described in subsection (c)(1)(A).
            (4) Certain terms.--Any term used in this section which is 
        also used in chapter 2 of the Internal Revenue Code of 1986 
        shall have the same meaning as when used in such chapter.
    (e) Application of Section.--Only days after the date of the 
enactment of this Act may be taken into account under subsection 
(c)(1)(A).
    (f) Application of Credit in Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury shall pay to each possession of 
        the United States which has a mirror code tax system amounts 
        equal to the loss (if any) to that possession by reason of the 
        application of the provisions of this section. Such amounts 
        shall be determined by the Secretary of the Treasury based on 
        information provided by the government of the respective 
        possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury shall pay to each possession of the United States 
        which does not have a mirror code tax system amounts estimated 
        by the Secretary of the Treasury as being equal to the 
        aggregate benefits (if any) that would have been provided to 
        residents of such possession by reason of the provisions of 
        this section if a mirror code tax system had been in effect in 
        such possession. The preceding sentence shall not apply unless 
        the respective possession has a plan, which has been approved 
        by the Secretary of the Treasury, under which such possession 
        will promptly distribute such payments to its residents.
            (3) Mirror code tax system.--For purposes of this section, 
        the term ``mirror code tax system'' means, with respect to any 
        possession of the United States, the income tax system of such 
        possession if the income tax liability of the residents of such 
        possession under such system is determined by reference to the 
        income tax laws of the United States as if such possession were 
        the United States.
            (4) Treatment of payments.--For purposes of section 1324 of 
        title 31, United States Code, the payments under this section 
        shall be treated in the same manner as a refund due from a 
        credit provision referred to in subsection (b)(2) of such 
        section.
    (g) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, including--
            (1) regulations or other guidance to prevent the avoidance 
        of the purposes of this section, and
            (2) regulations or other guidance to minimize compliance 
        and recordkeeping burdens under this section.

SEC. 303. PAYROLL CREDIT FOR REQUIRED PAID PUBLIC HEALTH EMERGENCY 
              FAMILY LEAVE.

    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against the tax imposed by section 3111(a) of the Internal 
Revenue Code of 1986 for each calendar quarter an amount equal to 100 
percent of the qualified public health emergency family leave wages 
paid by such employer with respect to such calendar quarter. The 
preceding sentence shall not apply to any employer for any calendar 
quarter unless such employer employs an average of fewer than 500 
employees on days during such quarter.
    (b) Limitations and Refundability.--
            (1) Wages taken into account.--The amount of qualified 
        public health emergency family leave wages taken into account 
        under subsection (a) with respect to any individual shall not 
        exceed $511 for each day (or portion thereof) for which the 
        individual is paid qualified public health emergency family 
        leave wages.
            (2) Credit limited to certain employment taxes.--The credit 
        allowed by subsection (a) with respect to any calendar quarter 
        shall not exceed the tax imposed by section 3111(a) of such 
        Code for such calendar quarter (reduced by any credits allowed 
        under subsections (e) and (f) of section 3111 of such Code, and 
        section 9001 of this Act, for such quarter) on the wages paid 
        with respect to the employment of all employees of the 
        employer.
            (3) Refundability of excess credit.--If the amount of the 
        credit under subsection (a) exceeds the limitation of paragraph 
        (2) for any calendar quarter, such excess shall be treated as 
        an overpayment that shall be refunded under sections 6402(a) 
        and 6413(b) of such Code.
    (c) Qualified Family Leave Wages.--For purposes of this section, 
the term ``qualified family leave wages'' means wages (as defined in 
section 3121(a) of such Code) paid by an employer which are required to 
be paid by reason of the Public Health Emergency Family and Medical 
Leave Expansion Act (including the amendments made by such Act).
    (d) Special Rules.--
            (1) Denial of double benefit.--For purposes of chapter 1 of 
        such Code, the gross income of the employer, for the taxable 
        year which includes the last day of any calendar quarter with 
        respect to which a credit is allowed under this section, shall 
        be increased by the amount of such credit. No credit shall be 
        allowed under this section with respect to wages for which a 
        credit is allowed under section 45S of such Code.
            (2) Election not to have section apply.--This section shall 
        not apply with respect to any employer for any calendar quarter 
        if such employer elects (at such time and in such manner as the 
        Secretary of the Treasury (or the Secretary's delegate) may 
        prescribe) not to have this section apply.
            (3) Certain terms.--Any term used in this section which is 
        also used in chapter 21 of such Code shall have the same 
        meaning as when used in such chapter.
            (4) State and local governments.--This credit shall not 
        apply to the Government of the United States, the government of 
        any State or political subdivision thereof, or any agency or 
        instrumentality of any of the foregoing.
    (e) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, including--
            (1) regulations or other guidance to prevent the avoidance 
        of the purposes of the limitations and aggregation rules under 
        this section through the use of successor companies or other 
        means,
            (2) regulations or other guidance to minimize compliance 
        and recordkeeping burdens under this section,
            (3) regulations or other guidance providing for waiver of 
        penalties for failure to deposit amounts in anticipation of the 
        allowance of the credit allowed under this section, and
            (4) regulations or other guidance for recapturing the 
        benefit of credits determined under this section in cases where 
        there is a subsequent adjustment to the credit determined under 
        subsection (a).
    (f) Application of Section.--This section shall apply only to wages 
paid with respect to days after the date of the enactment of this Act.
    (g) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) amounts equal to the reduction in revenues to the Treasury 
by reason of this section (without regard to this subsection). Amounts 
appropriated by the preceding sentence shall be transferred from the 
general fund at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred to such Trust 
Fund had this section not been enacted.

SEC. 304. CREDIT FOR PUBLIC HEALTH EMERGENCY FAMILY LEAVE FOR CERTAIN 
              SELF-EMPLOYED INDIVIDUALS.

    (a) Credit Against Self-Employment Tax.--In the case of an eligible 
self-employed individual, there shall be allowed as a credit against 
the tax imposed by subtitle A of the Internal Revenue Code of 1986 for 
any taxable year an amount equal to 100 percent of the qualified public 
health emergency family leave equivalent amount with respect to the 
individual.
    (b) Eligible Self-Employed Individual.--For purposes of this 
section, the term ``eligible self-employed individual'' means an 
individual who--
            (1) regularly carries on a trade or business within the 
        meaning of section 1402 of such Code, and
            (2) would be entitled to receive paid leave during the 
        taxable year pursuant to the Public Health Emergency Family and 
        Medical Leave Expansion Act if the individual were an employee 
        of an employer (other than himself or herself).
    (c) Qualified Public Health Emergency Family Leave Equivalent 
Amount.--For purposes of this section--
            (1) In general.--The term ``qualified public health 
        emergency family leave equivalent amount'' means, with respect 
        to any eligible self-employed individual, an amount equal to 
        the product of--
                    (A) the number of days (not to exceed the 
                applicable number of days) during the taxable year that 
                the individual is unable to perform services in the 
                trade or business referred to in section 1402 of such 
                Code for a reason with respect to which such individual 
                would be entitled to receive paid leave as described in 
                subsection (b), multiplied by
                    (B) the lesser of--
                            (i) the average daily self-employment 
                        income of the individual for the taxable year, 
                        or
                            (ii) $511.
            (2) Average daily self-employment income.--For purposes of 
        this subsection, the term ``average daily self-employment 
        income'' means an amount equal to--
                    (A) the net earnings from self-employment income of 
                the individual for the taxable year, divided by
                    (B) 260.
            (3) Applicable number of days.--For purposes of this 
        subsection, the term ``applicable number of days'' means, with 
        respect to any taxable year, the number of days during such 
        taxable year with respect to which the individual would be 
        entitled to receive paid leave as described in subsection (b).
    (d) Special Rules.--
            (1) Credit refundable.--
                    (A) In general.--The credit determined under this 
                section shall be treated as a credit allowed to the 
                taxpayer under subpart C of part IV of subchapter A of 
                chapter 1 of such Code.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, any refund due 
                from the credit determined under this section shall be 
                treated in the same manner as a refund due from a 
                credit provision referred to in subsection (b)(2) of 
                such section.
            (2) Documentation.--No credit shall be allowed under this 
        section unless the individual maintains such documentation as 
        the Secretary may prescribe to establish such individual as an 
        eligible self-employed individual.
            (3) Denial of double benefit.--In the case of an individual 
        who receives wages (as defined in section 3121(a) of the 
        Internal Revenue Code of 1986) paid by an employer which are 
        required to be paid by reason of the Public Health Emergency 
        Family and Medical Leave Expansion Act, the qualified family 
        leave equivalent amount otherwise determined under subsection 
        (c) shall be reduced (but not below zero) in the same 
        proportion that the number of days for which such wages are 
        received bears to the number of days described in subsection 
        (c)(1)(A).
            (4) Certain terms.--Any term used in this section which is 
        also used in chapter 2 of the Internal Revenue Code of 1986 
        shall have the same meaning as when used in such chapter.
            (5) References to emergency family and medical leave 
        expansion act.--Any reference in this section to the Public 
        Health Emergency Paid Sick Leave Act shall be treated as 
        including a reference to the amendments made by such Act.
    (e) Application of Section.--Only days occurring after the date of 
the enactment of this Act may be taken into account under subsection 
(c)(1)(A).
    (f) Application of Credit in Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury shall pay to each possession of 
        the United States which has a mirror code tax system amounts 
        equal to the loss (if any) to that possession by reason of the 
        application of the provisions of this section. Such amounts 
        shall be determined by the Secretary of the Treasury based on 
        information provided by the government of the respective 
        possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury shall pay to each possession of the United States 
        which does not have a mirror code tax system amounts estimated 
        by the Secretary of the Treasury as being equal to the 
        aggregate benefits (if any) that would have been provided to 
        residents of such possession by reason of the provisions of 
        this section if a mirror code tax system had been in effect in 
        such possession. The preceding sentence shall not apply unless 
        the respective possession has a plan, which has been approved 
        by the Secretary of the Treasury, under which such possession 
        will promptly distribute such payments to its residents.
            (3) Mirror code tax system.--For purposes of this section, 
        the term ``mirror code tax system'' means, with respect to any 
        possession of the United States, the income tax system of such 
        possession if the income tax liability of the residents of such 
        possession under such system is determined by reference to the 
        income tax laws of the United States as if such possession were 
        the United States.
            (4) Treatment of payments.--For purposes of section 1324 of 
        title 31, United States Code, the payments under this section 
        shall be treated in the same manner as a refund due from a 
        credit provision referred to in subsection (b)(2) of such 
        section.
    (e) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, including--
            (1) regulations or other guidance to prevent the avoidance 
        of the purposes of this section, and
            (2) regulations or other guidance to minimize compliance 
        and recordkeeping burdens under this section.

SEC. 305. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

    (a) In General.--Any wages required to be paid by reason of the 
Public Health Emergency Family and Medical Leave Expansion Act and the 
Public Health Emergency Paid Sick Leave Act shall not be considered 
wages for purposes of section 3111(a) of the Internal Revenue Code of 
1986.
    (b) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) amounts equal to the reduction in revenues to the Treasury 
by reason of this section (without regard to this subsection). Amounts 
appropriated by the preceding sentence shall be transferred from the 
general fund at such times and in such manner as to replicate to the 
extent possible the transfers which would have occurred to such Trust 
Fund had this section not been enacted.
                                 <all>