Sec. 130001. Paid Family and Medical Leave
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The Social Security Act ( 42 U.S.C. 301 et seq. ) is amended by adding at the end the following: The table of contents for this title is as follows: Sec. 2201. Table of contents. Sec. 2202. Paid family and medical leave benefit eligibility. Sec. 2203. Benefit amount. Sec. 2204. Benefit determination and payment. Sec. 2205. Appeals. Sec. 2206. Stewardship. Sec. 2207. Funding for benefit payments, grants, and program administration. Sec. 2208. Funding for outreach, public education, and research.
Sec. 2209. Funding for State administration option for legacy States. Sec. 2210. Reimbursement option for employer-sponsored paid leave benefits. Sec. 2211. Funding for small business assistance. Sec. 2212. Definitions. Every individual who— has filed an application for a paid family and medical leave benefit in accordance with section 2204(a); has, or anticipates having, at least 4 caregiving hours in a week ending at any time during the period that begins 90 days before the date on which such application is filed or not later than 180 days after such date; and has wages or self-employment income at any time during the period— beginning with the most recent calendar quarter that ends at least 4 months prior to the beginning of the individual’s benefit period specified in subsection (b); and ending with the month before the month in which such benefit period begins, shall be entitled to such a benefit for each month during such benefit period, except as otherwise provided in this section.
Except as provided in paragraph (2), the benefit period specified in this subsection is the period beginning with the month in which ends the 1st week in which the individual has at least 4 caregiving hours and otherwise meets the criteria specified in paragraphs (1), (2), and
(3)of subsection
(a)and ending with the month in which ends the 52nd week ending during such period. In the case of an application for benefits under this section with respect to an individual who has at least 4 caregiving hours in a week at any time during the period that begins 90 days before the date on which such application is filed, the benefit period specified in this subsection is the period beginning with the later of— the month in which ends the 1st week in which the individual has at least 4 caregiving hours; or the 1st month that begins during such 90-day period, and ending with the month in which ends the 52nd week ending during such period. Notwithstanding paragraphs
(1)and (2), no benefit period under this title may begin with any month beginning prior to July 2023. For purposes of this title, the term caregiving hour means a 1-hour period during which the individual engaged in qualified caregiving (determined on the basis of information filed with the Secretary pursuant to subsection
(c)of section 2204). For purposes of this subsection, the term qualified caregiving means any activity engaged in by an individual in lieu of work, other than for monetary compensation, for any reason described in paragraph
(1)or
(3)of section 102(a) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2612(a) ), except that for purposes of this paragraph such section shall be applied— by treating such individual as the employee referred to in such paragraph; as if paragraph (1)(C) were amended to read as follows: In order to care for a qualified family member of the employee, if such qualified family member has a serious health condition. For purposes of clause (i), the term qualified family member means, with respect to an employee— a spouse (including a domestic partner in a civil union or other registered domestic partnership recognized by a State) and a spouse’s parent; a child and a child’s spouse; a parent and a parent’s spouse; a sibling and a sibling’s spouse; a grandparent, a grandchild, or a spouse of a grandparent or grandchild; and any other individual who is related by blood or affinity and whose association with the employee is equivalent of a family relationship (as determined under regulations issued by the Secretary of the Treasury). ; and by treating the criterion in paragraph (1)(D) that an individual is unable to perform the functions of the position of such employee because of a serious health condition as a criterion that the individual is unable to satisfy the requirements needed to continue receiving the wages or self-employment income described in subsection (a)(3) with respect to the individual because of such serious health condition; as if paragraph (1)(E) were amended to read as follows: Because of any qualifying exigency (as the Secretary shall, by regulation, determine) arising out of the fact that a qualified family member of the employee (as defined in subparagraph (C)(ii)) is on covered active duty (or has been notified of an impending call or order to covered active duty) in the Armed Forces. ; and as if paragraph
(1)were amended by adding at the end the following: Because of the death of a spouse, parent, or child of the employee. . as if paragraph
(3)were amended by striking the spouse, son, daughter, parent, or next of kin and inserting a qualified family member of the employee (as defined in subparagraph (C)(ii)) . For purposes of subparagraph (A), an activity shall be considered to be engaged in by an individual for monetary compensation if the individual received any form of wage compensation from an employer, including paid vacation, paid sick leave, and any other form of accrued paid time off (but not including any such form of accrued paid time off or any non-accrued paid family and medical leave benefits sponsored by an employer to the extent that the sum of such accrued or non-accrued paid leave and any paid family and medical leave benefits under section 2202 does not exceed 100 percent of the individual’s regular rate of pay (as determined under section 7(e) of the Fair Labor Standards Act of 1938)), for the time during which the individual was so engaged. For purposes of subparagraph (A), an activity engaged in by an individual shall not be considered to be engaged in in lieu of work if, for the time during which the individual was so engaged, the individual would be eligible for paid family and medical leave benefits under a program sponsored by an employer who receives a grant with respect to such program under section 2210. For purposes of subparagraph (A), an activity engaged in by an individual shall not be considered to be engaged in in lieu of work if the time during which the individual was so engaged constitutes leave from employment for which the individual would be eligible to receive paid family or medical leave benefits under the law of a legacy State (as defined in section 2209(b)). In the case of an activity engaged in by an individual in lieu of work for a reason described in paragraph (1)(G) of section 102(a) of the Family and Medical Leave Act of 1993 (as such section is applied for purposes of paragraph
(2)of subsection (c)), the total number of caregiving hours attributable to such activity, for each death described in such paragraph (1)(G), that may be credited under section 2203(c) to weeks during the individual’s benefit period may not exceed 3/5 of the number of hours in the individual’s regular workweek (within the meaning of section 2203(d)). No caregiving hours of an individual may be credited under section 2203(c) to the week during which the individual dies. An individual who has been found to have used false statements or representation to secure benefits under this title shall be ineligible for benefits under this title for a 5-year period following the date of such finding. The amount of the benefit to which an individual is entitled under section 2202 for a month shall be an amount equal to the sum of the weekly benefit amounts for each week ending during such month. The weekly benefit amount of an individual for a week shall be equal to the product of the individual’s weekly benefit rate (as determined under subsection (b)) multiplied by a fraction— the numerator of which is the number of caregiving hours of the individual credited to such week (as determined in subsection (c)); and the denominator of which is the number of hours in a regular workweek of the individual (as determined in subsection (d)). For purposes of this section, an individual’s weekly benefit rate shall be an amount equal to the sum of— 85 percent of the individual’s average weekly earnings to the extent that such earnings do not exceed the amount established for purposes of this subparagraph by paragraph (2); 75 percent of the individual’s average weekly earnings to the extent that such earnings exceed the amount established for purposes of subparagraph
(A)but do not exceed the amount established for purposes of this subparagraph by paragraph (2); 55 percent of the individual’s average weekly earnings to the extent that such earnings exceed the amount established for purposes of subparagraph
(B)but do not exceed the amount established for purposes of this subparagraph by paragraph (2); 25 percent of the individual’s average weekly earnings to the extent that such earnings exceed the amount established for purposes of subparagraph
(C)but do not exceed the amount established for purposes of this subparagraph by paragraph (2); and 5 percent of the individual’s average weekly earnings to the extent that such earnings exceed the amount established for purposes of subparagraph
(D)but do not exceed the amount established for purposes of this subparagraph by paragraph (2). For individuals whose benefit period under this title begins in or before calendar year 2024, the amount established for purposes of subparagraphs (A), (B), (C), (D), and
(E)of paragraph
(1)shall be 1/52 of $15,080, $34,248, $72,000, $100,000, and $250,000, respectively. For individuals whose benefit period under this title begins in any calendar year after 2024, each of the amounts so established shall equal the corresponding amount established for the calendar year preceding such calendar year, or, if larger, the product of the corresponding amount established with respect to the calendar year 2024 and the quotient obtained by dividing— the national average wage index (as defined in section 2212) for the second calendar year preceding such calendar year, by the national average wage index (as so defined) for 2022. Each amount established under subparagraph
(B)for any calendar year shall be rounded to the nearest $1, except that any amount so established which is a multiple of $0.50 but not of $1 shall be rounded to the next higher $1. For purposes of this subsection, an individual’s average weekly earnings, as calculated by the Secretary, shall be equal to the quotient obtained by dividing— the total of the wages and self-employment income received by the individual during the most recent 8-calendar quarter period that ends at least 4 months prior to the beginning of the individual’s benefit period; by 104. For purposes of determining the wages and self-employment income of an individual with respect to an application for benefits under section 2202, the Secretary shall make such determination on the basis of wage data provided to the Secretary from the National Directory of New Hires pursuant to section 453(j)(5) and self-employment income data provided by the Secretary, except that the Secretary shall also consider any more recent or additional evidence of wages or self-employment income the individual chooses to additionally submit. The number of caregiving hours of an individual credited to a week as determined under this subsection shall equal the number of caregiving hours of the individual occurring during such week, except that— such number may not exceed the number of hours in a regular workweek of the individual (as determined in subsection (d)); no caregiving hours may be credited to a week in which fewer than 4 caregiving hours of the individual occur; no caregiving hours of the individual may be credited to the individual’s waiting period, consisting of the first week during an individual’s benefit period in which at least 4 caregiving hours occur (regardless of whether the individual received paid vacation, paid sick leave, or any other form of accrued paid time off from the individual’s employer during such week in accordance with section 2202(c)(2)(B)); and the total number of caregiving hours credited to weeks during the individual’s benefit period may not exceed the product of 12 multiplied by the number of hours in a regular workweek of the individual (as so determined). For purposes of this section, the number of hours in a regular workweek of an individual shall be the number of hours that the individual regularly works in a week for all employers (or regularly worked in the case of an individual no longer employed), as determined under guidance to be issued by the Secretary. An individual seeking benefits under section 2202 shall file an application with the Secretary containing the information described in subsection
(b)and such other information as the Secretary may require. Any information contained in an application for benefits under section 2202, or in a periodic benefit claim report filed with respect to such benefits, shall be presumed to be true and accurate, unless the Secretary demonstrates by a preponderance of the evidence that information contained in the application or periodic benefit claim report is false, except that the Secretary shall establish procedures to validate the identity of the individual filing the application. An application for a paid family and medical leave benefit filed by an individual shall include— an attestation that the individual has, or anticipates having, at least 4 caregiving hours in a week ending at any time during the period that begins 90 days before the date on which such application is filed or not later than 180 days after such date; except as otherwise provided in this subsection, a certification, issued by a relevant authority determined under regulations issued by the Secretary, that contains such information as the Secretary shall specify in such regulations as necessary to affirm the circumstances giving rise to the need for such caregiving hours, which shall be no more than the information that is required to be stated under section 103(b) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2613(b) ); an attestation from the individual that notice of the individual’s need to be absent from work during such caregiving hours has been provided, not later than 7 days after such need arises, to the individual’s employer (except in cases of hardship or other extenuating circumstances or if the individual does not have (or no longer has) an employer); pay stubs or such other evidence as the individual may provide demonstrating the individual’s wages or self-employment income during the period described in section 2202(a)(3), except that the Secretary may waive this requirement in any case in which such evidence is otherwise available to the Secretary; an attestation from the individual stating the number of hours in a regular workweek of the individual (within the meaning of section 2203(d)); and an attestation from the individual stating that the leave from employment with respect to which the individual is filing such application is not employment for which the individual has received— a notice from a State pursuant to subsection (b)(2)(B) of section 2209 stating that such employment would be eligible for paid family and medical leave benefits under a State legacy program described in such section; or a notice from the individual’s employer pursuant to subsection (b)(1)(F)(iv) of section 2210 stating that such employment would be eligible for paid family and medical leave benefits under an employer-sponsored program described in such section. In the case of an individual who applies for a paid family and medical leave benefit in the anticipation of caregiving hours occurring after the date of application, the certification described in paragraph (2), the attestation described in paragraph (3), and the evidence described in paragraph
(4)may be provided after the 1st week in which at least 4 such caregiving hours occur. Except as provided in paragraph (2), not later than 60 days (or such longer period as may be provided in any case in which the Secretary determines that good cause exists for an extension) after the end of each month during the benefit period of an individual entitled to benefits under section 2202, the individual shall file a periodic benefit claim report with the Secretary. Such periodic benefit claim report shall specify the caregiving hours of the individual that occurred during each week that ended in such month and shall include such other information as the Secretary may require. No periodic benefit claim report shall be required with respect to any week in which fewer than 4 caregiving hours occurred. In the case of an application filed by an individual for a paid family and medical leave benefit with a benefit period that begins, in accordance with section 2202(b)(2), with a month that ends before the date on which such application is filed, the individual may include with such application the information described in the second sentence of paragraph
(1)with respect to each week in the benefit period that ends before such date. The Secretary shall determine the initial eligibility of an individual applying for benefits under this title in accordance with section 2202. To ensure payment of benefits in the correct amount and that beneficiaries are aware of the right to appeal a benefit determination of the Secretary— not later than 15 days after each application for benefits from an individual under this title is filed, the Secretary shall provide notice to the individual of— the initial determination of eligibility for such benefits; the calendar quarter that begins the period described in section 2202(a)(3) with respect to the individual, the 8 calendar quarters used to compute the individual’s average weekly earnings under section 2203(b)(3), and the wages and self-employment income received by the individual during each of those 8 quarters as recorded by the Secretary; and the individual’s right under section 2203(b)(4) to submit more recent or additional evidence of such wages or self-employment income, including a statement that eligibility could change or benefits could increase if such additional evidence results in more recent or higher average weekly earnings; the estimated weekly benefit amount for a week to which 4 caregiving hours of the individual are credited; the estimated weekly benefit amount for a week to which a number of caregiving hours are credited equal to the number of hours in a regular workweek of the individual (as determined in subsection 2203(d)); the number of caregiving hours credited to weeks ending prior to the date of such application; the beginning and ending dates of the individual’s benefit period; and the individual’s right to appeal such initial determination in accordance with the provisions of section 2205; and in any case in which an individual submits additional information with respect to such an application, the Secretary shall provide an updated notice to the individual containing the same information provided in the notice described in clause (i), including a specific indication of any such information that has been updated as a result of the additional information submitted by the individual. On the basis of the information filed with the Secretary pursuant to subsection (c), the Secretary shall determine, with respect to an individual for each week ending in a month, the number of caregiving hours to be credited to such week in accordance with section 2203(c). To ensure payment of benefits in the correct amount and that beneficiaries are aware of the right to appeal a benefit determination of the Secretary, not later than 15 days after each periodic benefit claim report from an individual is filed (or after filing of initial application for retroactive benefits), the Secretary shall provide notice to the individual specifying— whether payment will be made to the individual for each week to which such periodic benefit claim report pertains and the amount of such payment; if the Secretary determines that payment will not be made for a week or that payment will be made based on a number of caregiving hours credited to the week inconsistent with the number of caregiving hours specified for such week in such periodic benefit claim report (or initial application), the reasons for such determination; and the individual’s right to appeal such determination in accordance with the provisions of section 2205. The Secretary shall issue regulations to establish a process under which an individual may notify the Secretary if more than one type of circumstance gives rise to the need for caregiving hours during the individual’s benefit period. Such caregiving hours shall be credited to weeks within the benefit period in accordance with section 2203(c) regardless of circumstance. The Secretary shall take such actions as are necessary to ensure that any notice to one or more individuals issued pursuant to this title by the Secretary is written in simple and clear language. Not later than 15 days after the making of a determination under subsection (d)(2)(A) with respect to the number of caregiving hours of an individual to be credited to weeks ending in a month, the Secretary shall certify payment to such individual of the amount of the paid family and medical leave benefit for such month. The Secretary shall establish and put into effect procedures under which expedited payment of benefits under this title will be made to an individual to whom a benefit payment was due for a month but was not received by the individual. To ensure full access to benefits by all eligible individuals, applicable paid leave information with respect to an individual may be submitted to the Secretary by phone, mail, or electronic means. Any person may submit applicable paid leave information with respect to an individual, including, as applicable, the individual’s representative, the individual’s employer, or any relevant authority identified under subsection (b)(2). The Secretary shall promptly notify an individual whenever any other person submits such information on the individual’s behalf. The Secretary shall provide prompt notice of receipt of all applicable paid leave information submitted with respect to an individual. For purposes of this subsection, the term applicable paid leave information means, with respect to an individual, any information submitted to the Secretary with respect to the paid family and medical leave benefits of the individual, including any initial application, periodic benefit claim report, appeal, and any other information submitted in support of such application, report, or appeal. An individual shall have the right— to appeal to the Secretary any determination made with respect to— paid family and medical leave benefits under section 2202; and paid family and medical leave benefits under an employer-sponsored program described in section 2210 whose initial appeal pursuant to subsection (b)(1)(F)(iii)(I) of such section results in a determination unfavorable to the individual; and to appeal any final decision of the Secretary by a civil action brought in the district court of the United States for the judicial district in which the plaintiff resides, or in which the principal place of business of the plaintiff sits, or, if the plaintiff does not reside or such principal place of business does not sit within any such judicial district, in the United States District Court for the District of Columbia. The Secretary shall establish procedures for appeals of such determinations that ensure that appeals will be heard in a timely manner by a decisionmaker who is different from the initial decisionmaker using procedures that are similar to the procedures used for appeals of determinations under the Medicare Low-Income Subsidy program described under section 1860D-14(a)(3)(B)(iv)(II). For the purpose of any hearing, investigation, or other proceeding authorized or directed under this title, the Secretary shall have power to issue subpoenas requiring the attendance and testimony of witnesses and the production of any evidence that relates to any matter under investigation or in question before the Secretary. Such attendance of witnesses and production of evidence at the designated place of such hearing, investigation, or other proceeding may be required from any place in the United States or in any Territory or possession thereof. Subpoenas of the Secretary shall be served by anyone authorized by the Secretary— by delivering a copy thereof to the individual named therein; or by registered mail or by certified mail addressed to such individual at his last dwelling place or principal place of business. A verified return by the individual serving the subpoena setting forth the manner of service, or, in the case of service by registered mail or by certified mail, the return post-office receipt therefor signed by the individual so served, shall be proof of service. Witnesses so subpoenaed shall be paid the same fees and mileage as are paid witnesses in the district courts of the United States. In case of contumacy by, or refusal to obey a subpoena duly served upon, any person, any district court of the United States for the judicial district in which the person charged with contumacy or refusal to obey is found or resides or transacts business, upon application by the Secretary, shall have jurisdiction to issue an order requiring such person to appear and give testimony, or to appear and produce evidence, or both. Any failure to obey such order of the court may be punished by the court as contempt thereof. In the case of contumacy by, or refusal to obey a subpoena duly served upon, any employer, the Secretary shall impose such penalties against the employer as the Secretary determines may apply pursuant to section 2210(f). The Secretary shall conduct a robust program to analyze and prevent disparities on the basis of race, color, ethnicity, religion, sex, sexual orientation, gender identity, disability, age, national origin, family composition, or living arrangements with respect to the benefits provided under this title and individuals’ access to such benefits. Whenever the Secretary determines that more or less than the correct amount of payment has been made to any individual under this title, the Secretary shall promptly notify the individual of such determination and inform the individual of the right to appeal such determination in accordance with the provisions of section 2205. Proper adjustment or recovery shall be made, under regulations prescribed by the Secretary, as follows: With respect to payment to an individual of less than the correct amount, the Secretary shall promptly pay the balance of the amount due to such underpaid individual. With respect to payment to an individual of more than the correct amount, the Secretary shall decrease any payment for a month under this title to which such overpaid individual is entitled (except that the weekly benefit amounts for each week ending during such month as determined under section 2203(a) may not be decreased below the amount specified in clause
(ii)with respect to such weekly benefit amounts of the individual), or shall require such overpaid individual to refund the amount in excess of the correct amount, or shall apply any combination of the foregoing. The amount specified in this clause with respect to a weekly benefit amount of an individual for a week is an amount equal to the weekly benefit amount that would be determined for the individual for such week under section 2203(a) if the individual’s weekly benefit rate (as determined under section 2203(b)) were equal to the applicable dollar amount as determined under subclause (II). For purposes of subclause (I), the applicable dollar amount is— with respect to a weekly benefit amount determined for a week ending in a month in or before calendar year 2024, $315; and with respect to a weekly benefit amount determined for a week ending in a month in any calendar year after 2024, the corresponding amount established with respect to a weekly benefit amount determined for a week ending in a month in the calendar year preceding such calendar year or, if larger, the product of the corresponding amount specified in item
(aa)with respect to a weekly benefit amount determined for a week ending in a month in calendar year 2024 multiplied by the quotient obtained by dividing— the national average wage index (as defined in section 2212) for the second calendar year preceding such calendar year, by the national average wage index (as so defined) for 2022. In any case in which more than the correct amount of payment has been made, there shall be no adjustment of payments to, or recovery by the United States from, any individual who was without fault in connection with the overpayment if such adjustment or recovery would defeat the purpose of this title or would be against equity and good conscience, or would impede efficient or effective administration of this title, as determined by the Secretary under procedures to be established by the Secretary. No certifying or disbursing officer shall be held liable for any amount certified or paid by him to any individual where the adjustment or recovery of such amount is waived under paragraph (2), or where adjustment under paragraph
(1)is not completed prior to the death of the individual against whose benefits deductions are authorized. Whoever— knowingly and willfully makes or causes to be made any false statement or representation of a material fact in any application for any benefit under this title, at any time knowingly and willfully makes or causes to be made any false statement or representation of a material fact for use in determining rights to any such benefit, having knowledge of the occurrence of any event affecting
(A)his initial or continued right to any such benefit, or
(B)the initial or continued right to any such benefit of any other individual in whose behalf he has applied for or is receiving such benefit, conceals or fails to disclose such event with an intent fraudulently to secure such benefit either in a greater amount or quantity than is due or when no such benefit is authorized, having made application to receive any such benefit for the use and benefit of another and having received it, knowingly and willfully converts such benefit or any part thereof to a use other than for the use and benefit of such other person, or conspires to commit any offense described in any of subparagraphs
(A)through (C), shall be fined under title 18, United States Code, imprisoned not more than 5 years, or both. No person or entity who is convicted of a violation of paragraph
(1)may represent, or submit evidence on behalf of, an individual applying for, or receiving, benefits under this title. An exclusion under this paragraph shall be effective at such time, for such period, and upon such reasonable notice to the public and to the individual excluded as may be specified in regulations consistent with clause (ii). Such an exclusion shall be effective with respect to services furnished to any individual on or after the effective date of the exclusion. Nothing in this paragraph may be construed to preclude consideration of any medical evidence derived from services provided by a health care provider before the effective date of the exclusion of the health care provider under this paragraph. The Secretary shall specify, in the notice of exclusion under clause (i), the period of the exclusion. In the case of the exclusion of a person or entity under subparagraph
(A)who has previously been subject to an exclusion under such subparagraph— if the person or entity has previously been subject to such an exclusion only once, the period of exclusion shall be not less than 10 years; and if the person or entity has previously been subject to such an exclusion more than once, the exclusion shall be permanent. The Secretary shall— promptly notify the appropriate State or local agency or authority having responsibility for the licensing or certification of a person or entity excluded from participation under this section of the fact and circumstances of the exclusion; request that appropriate investigations be made and sanctions invoked in accordance with applicable State law and policy; and request that the State or local agency or authority keep the Secretary fully and currently informed with respect to any actions taken in response to the request. Any person or entity who is excluded (or directed to be excluded) from participation under this section is entitled to reasonable notice and opportunity for a hearing by the Secretary and to judicial review of such final agency decision to the same extent as is provided in section 2205. An individual excluded from participation under this paragraph may apply to the Secretary, in the manner specified by the Secretary in regulations and at the end of the period of exclusion provided under subparagraph (B)(iii) and at such other times as the Secretary may provide, for termination of the exclusion effected under this paragraph. The Secretary may terminate the exclusion if the Secretary determines, on the basis of the conduct of the applicant which occurred after the date of the notice of exclusion or which was unknown to the Secretary at the time of the exclusion, that— there is no basis under subparagraph
(A)for a continuation of the exclusion; and there are reasonable assurances that the types of actions which formed the basis for the original exclusion have not recurred and will not recur. Nothing in this section shall be construed to have the effect of limiting access by any applicant or beneficiary under this title or the Secretary to records maintained by any person or entity in connection with services provided to the applicant or beneficiary prior to the exclusion of such person or entity under this paragraph. Any person or entity participating in, or seeking to participate in, the program under this title shall inform the Secretary, in such form and manner as the Secretary shall prescribe by regulation, whether such person or entity has been convicted of a violation under paragraph (1). The Secretary shall immediately redetermine the entitlement of individuals to paid family and medical leave benefit benefits under this title if there is reason to believe that fraud or similar fault was involved in the application of the individual for such benefits, unless a United States attorney, or equivalent State prosecutor, with jurisdiction over potential or actual related criminal cases, certifies, in writing, that there is a substantial risk that such action by the Secretary with regard to beneficiaries in a particular investigation would jeopardize the criminal prosecution of a person involved in a suspected fraud. When redetermining the entitlement, or making an initial determination of entitlement, of an individual under this title, the Secretary shall disregard any evidence if there is reason to believe that fraud or similar fault was involved in the providing of such evidence. For purposes of paragraph (1), similar fault is involved with respect to a determination if— an incorrect or incomplete statement that is material to the determination is knowingly made; or information that is material to the determination is knowingly concealed. If, after redetermining pursuant to this subsection the entitlement of an individual to monthly insurance benefits, the Secretary determines that there is insufficient evidence to support such entitlement, the Secretary may terminate such entitlement and may treat benefits paid on the basis of such insufficient evidence as overpayments. There are appropriated, out of any funds in the Treasury not otherwise appropriated, such sums as may be necessary to pay benefits under section 2202 and for grants under sections 2209 and 2210, subject to paragraph (2). In no case shall a grant under section 2209 exceed a total amount (for all applicable individuals) equivalent to the sum of benefits paid (including, in the case of a grant under section 2209, the full cost of administering such benefits) for each applicable individual (as described under paragraph (3)) calculated on the basis of a total number of hours of leave during the individual’s benefit period equal to— the product of 12 multiplied by the number of hours in a regular workweek of the individual (within the meaning of section 2203(d)), minus the number of caregiving hours (as defined in section 2202(c)) of such individual credited in total to months during such benefit period under this title. For purposes of paragraph (2), an applicable individual is an individual, with respect to whom a grant under section 2209 is awarded, receiving paid family or medical leave benefits for days of leave under a paid family and medical leave benefit program of a legacy State (as defined in section 2209(b)). There are appropriated, out of any funds in the Treasury not otherwise appropriated, such sums as may be necessary for the following purposes (including through the use of grants or contracts except where otherwise specified): Costs related to taking applications, responding to public inquiries, assisting with problem resolution, taking requests for appeals, and the provision of other necessary assistance to individuals applying for or receiving benefits under this title, including the following: Costs related to staffing a national toll-free telephone number (which shall not be carried out through the use of grants or contracts). Costs related to technology to support a national toll-free telephone number and to technology related to the design, construction and maintenance of an online application and customer service portal. Costs related to mailed notices. Costs related to determining eligibility (which shall not be carried out through the use of grants or contracts). Costs related to ensuring program integrity and combating fraud, including by issuing regulations to do the following: Ensure identity validation of applicants and beneficiaries. Verify the professional credentials of relevant authorities who provide certifications pursuant to section 2204(b)(2). Ensure the accuracy of any wage and self-employment income data used in the administration of this title. Ensure that the attestation requirement in section 2204(b)(3) has been satisfied for each applicant and beneficiary. Ensure the accuracy of periodic benefit claim reports. Provide for post-effectuation quality review of approved claims and quality review of denied claims (which shall not be carried out through the use of grants or contracts). Costs related to certification of payment of benefits (which shall not be carried out through the use of grants or contracts). Costs related to appeals (which shall not be carried out through the use of grants or contracts). Costs related to the administration by the Secretary of the legacy State grant program under section 2209 and the employer-sponsored plan grant program under section 2210. Costs related to developing systems of records for purposes of administering the program under this title (which shall not be carried out through the use of grants or contracts, except that costs related to technology to support such systems of records may be carried out through the use of grants or contracts). Costs related to data exchange and sharing, for which the Secretary shall enter into an agreement with relevant data sources including the National Directory of New Hires and shall seek to enter into agreements with States to obtain such information as the Secretary may require to determine eligibility and benefits payable under section 2202, administer the grants in sections 2209 and 2210, and verify such other information as the Secretary determines may be necessary in carrying out the provisions of this title. Costs related to the training of employees, grantees, and contractors, including training relating to the prevention of discrimination in the administration of this title on the basis of race, color, ethnicity, religion, sex, sexual orientation, gender identity, disability, age, national origin, family composition, or living arrangements. Costs related to providing technical assistance to legacy States under section 2209 and to employers or third party administrators designated by an employer of paid leave programs under section 2210. Costs related to providing technical assistance to small business employers with respect to the requirements of the small business assistance grants in section 2211 and the process by which their employees may apply for benefits under section 2202; and Any other costs necessary for the effective administration of this title. There are appropriated, out of any funds in the Treasury not otherwise appropriated, $150,000,000 for each of fiscal years 2022 through 2026 for the Secretary to, with respect to benefits provided by the program under this title— engage in a robust program of culturally and linguistically competent education and outreach toward ensuring awareness of and access to such benefits; provide information to potential beneficiaries regarding eligibility requirements, the claims process, benefit amounts, maximum benefits payable, notice requirements, the appeals process, and nondiscrimination rights, including specific benefit estimates based on the average weekly earnings of a potential beneficiary; and provide employers with a model notice to be used to inform employees of the availability of such benefits. There are appropriated, out of any funds in the Treasury not otherwise appropriated, $150,000,000 for each of fiscal years 2023 through 2027 for the Secretary to— develop and carry out grants for research for the purpose of ensuring full access to the benefits provided by the program under this title, including through the detection and prevention of disparities on the basis of race, color, ethnicity, religion, sex, sexual orientation, gender identity, disability, age, national origin, income, language, job classification, family composition, or living arrangements; and annually make available to the public beginning in fiscal year 2024 a report that includes— the number of individuals who received such benefits; the purposes and durations for which such benefits were received; an analysis of benefit use by occupation, industry, wage levels, employer size, and geography; an analysis of disparities identified by the grants for research authorized under this subsection on the basis of race, color, ethnicity, religion, sex, sexual orientation, gender identity, disability, age, national origin, family composition, or living arrangements; a description of the actions by the Secretary to prevent disparities and ensure full access to the benefits provided by the program under this title; a comparative analysis of paid family and medical leave benefits received by individuals through the program under section 2202, through a legacy State paid family and medical leave program described in section 2209, or through an employer-sponsored program described in section 2210 that takes into account the number of individuals receiving benefits, the characteristics of the benefits received, and the patterns of leave-taking under each program; the number of employers who received a reimbursement grant under section 2210 and the number of employees of such employers who received paid family and medical leave benefits under an employer-sponsored program described in such section; and the number of employers who received one or more small business assistance grants under section 2211 and the total number of such grants provided. In each calendar year beginning with 2024, the Secretary shall make a grant to each State that, for the calendar year preceding such calendar year (or, in the case of a grant under this section in 2024, for the portion of such preceding calendar year occurring after June 30), was a legacy State and that met the data sharing requirements of subsection (c), in an amount equal to the lesser of— an amount, as estimated by the Secretary, in consultation with the Secretary of Labor, equal to the total amount of paid family and medical leave benefits that would have been paid under section 2202 (including the full Federal cost of administering such benefits) to individuals who received benefits under a State program described in subsection
(b)during the calendar year preceding such calendar year (or, in the case of a grant under this section in 2024, for the portion of such preceding calendar year occurring after June 30) if the State had not been a legacy State for such preceding calendar year (or, in the case of a grant under this section in 2024, for the portion of such preceding calendar year occurring after June 30); or an amount equal to the total cost of the State paid family and medical leave program described in subsection
(b)for the calendar year preceding such calendar year (or, in the case of a grant under this section in 2024, for the portion of such preceding calendar year occurring after June 30), including— the total amount of paid family and medical leave benefits that would have been paid to individuals under such program for leave that is exempt under such program on account of being otherwise paid under a program provided by such individual’s employer; and the full cost to the State of administering such program. In any case in which, during any calendar year, the Secretary has reason to believe that a State will be a legacy State and meet the data sharing requirements of subsection
(c)for such calendar year, the Secretary may make estimated payments during such calendar year of the grant which would be paid to such State in the succeeding calendar year, to be adjusted as appropriate in the succeeding calendar year. For purposes of this section, the term legacy State for a calendar year means a State that the Secretary, in consultation with the Secretary of Labor, determines— has enacted, not later than the date of enactment of this title, a State law that provides paid family and medical leave benefits; and for any calendar year that begins on or after the date that is 3 years after the date of enactment of this title, has in effect, throughout such calendar year, a State program enacted into law— that provides paid family and medical leave benefits— for at least 12 full workweeks of leave during each 12-month period to at least all of those individuals in the State who would be eligible for paid family and medical leave benefits under section 2202 (without regard to section 2202(c)(2)(D)) during any part of such calendar year, provided that such State program— shall provide paid family and medical leave benefits for leave from employment by the State or any political subdivision thereof, except that any State or local employees subject to a collective bargaining agreement may be excluded from such coverage with the agreement of 90 percent of the employees covered by the collective bargaining agreement; and may provide such benefits for leave from Federal employment; and at a wage replacement rate that is at least equivalent to the wage replacement rate under the program under this title (without regard to section 2202(c)(2)(D)); and that provides an annual notice to each individual whose employment would be eligible for such benefits under the State program. As a condition of receiving a grant under subsection
(a)in a calendar year, a State shall enter into an agreement with the Secretary under which the State shall provide the Secretary— with information, to be provided periodically as determined by the Secretary, concerning individuals who received a paid leave benefit under a State program described in subsection (b), including each individual’s name, information to establish the individual’s identity, dates for which such paid leave benefits were paid, the amount of such paid leave benefit, and, to the extent available, such other information concerning such individuals as the Secretary may require for the purpose of carrying out this section and section 2202(c)(2)(D); not later than July 1 of such calendar year, the amount described in subsection (a)(2) for the calendar year preceding such calendar year; and such other information as the Secretary determines may be necessary in carrying out the provisions of this title, including for the purposes of promoting equity as described under section 2206(a) and for research described under section 2208(b). There are appropriated to the Secretary, out of any funds in the Treasury not otherwise appropriated, such sums as necessary for grants in accordance with this subsection. The Secretary shall make a grant under this subsection to each State that— is a legacy State for the calendar year in which occurs the date of enactment of this title; certifies to the Secretary that the State intends to remain a legacy State and meet the data sharing requirements of subsection
(c)at least through the first calendar year that begins on or after the date that is 3 years after the date of enactment of this title; and agrees to repay the full amount of such grant if the State fails to remain a legacy State and meet the data sharing requirements of subsection
(c)as certified in subparagraph (B). The amount of a grant provided to a State under this subsection shall be equal to 1/2 of the sum of the State’s expenditures from the date of enactment of this title through the calendar year described in paragraph (2)(B) on— the costs of creating new information technology systems as needed to implement the data sharing requirements of subsection
(c)(including staffing costs related to such systems); and other necessary costs incurred by the State to meet the requirements of subsection (b)(2)(A)(ii). The Secretary may make estimated payments of a grant provided to a State under this subsection for any calendar year, to be adjusted as appropriate in the succeeding calendar year. For each calendar year beginning with 2023, the Secretary shall make a grant to each employer that is an eligible employer for such calendar year in an amount equal to— in the case of an eligible employer sponsoring a paid family and medical leave benefit program with respect to which benefits are awarded and paid under a contract with an insurer, an amount equal to 90 percent of the product of— the projected national average cost per employee of providing paid family and medical leave benefits as determined by the Secretary for such calendar year under subsection (c)(3) (or, in the case of calendar year 2023, 1/2 of such projected national average cost); multiplied by the number of employees (pro-rated for part-time employees) covered under the program for such calendar year (or, in the case of calendar year 2023, for the portion of such calendar year occurring after June 30); and in the case of an eligible employer sponsoring a self-insured paid family and medical leave benefit program with respect to which benefits are awarded and paid directly by the employer (or by a third party administrator on behalf of the employer), an amount equal to 90 percent of— the amount of benefits paid under the program for such calendar year to individuals for up to 12 weeks of leave per individual (or, in the case of calendar year 2023, for the portion of such calendar year occurring after June 30); or if lesser, the product of the national average weekly benefit amount paid under section 2203(a) during such calendar year (or, in the case of calendar year 2023, during the portion of such calendar year occurring after June 30) multiplied by the number of weeks of leave (up to 12 per individual) paid by the employer for all individuals under the program for the calendar year (or such portion in the case of calendar year 2023). For purposes of subsection (a), an eligible employer for a calendar year is an employer (other than the Federal Government or the government of any State (or political subdivision thereof) that is a legacy State for such calendar year under section 2209) that satisfies all of the following requirements: The employer has one or more employees during such calendar year whose employment with such employer would not be eligible for paid family or medical leave benefits under the law of any legacy State (as defined in section 2209(b)) for such calendar year. Not later than the certification deadline specified in paragraph (2)(A) for such calendar year, the employer— notifies the Secretary that the employer intends to seek a grant under this section for such calendar year; certifies to the Secretary that the employer will have in effect during such calendar year a paid family and medical leave benefit program that meets the requirements of subsection
(c)and, not later than the submission deadline specified in paragraph (2)(B) for such calendar year, provides all documentation relating to such program as the Secretary may request; and pays an application fee of $1,000 (or $200 in the case of a renewed application). The paid family and medical leave benefit program referred to in subparagraph
(B)is subsequently approved by the Secretary as meeting all applicable requirements. At the time of application for such grant for each calendar year, the employer— submits to the Secretary— an attestation that the paid family and medical leave benefit program referred to in subparagraph
(B)will remain in effect during the whole of such calendar year (or, in the case of a program not in effect at the beginning of such calendar year, an attestation that such program will remain in effect until the end of such calendar year); and with respect to each employee of the employer covered by the program for such calendar year, the employee’s name, information to establish the employee’s identity, and in the case of a part-time employee (for purposes of determining the number of employees (pro-rated for part-time employees) covered under the program for such calendar year under subsection (a)(1)(B)), the number of hours the employee regularly works in a week; and agrees to submit information to the Secretary as described in subsection (e). The employer agrees to retain all records relating to the employer’s paid family and medical leave benefit program for not less than 3 years. As a condition of the grant, the employer agrees— that, on return from leave under the program described in subparagraph (B), the individual taking such leave will— be restored by the employer to the position of employment held by the individual when the leave commenced; or be restored to an equivalent position with equivalent employment benefits, pay, and other terms and conditions of employment; to maintain coverage for the individual under any group health plan (as defined in section 2212) for the duration of such leave at the level and under the conditions coverage would have been provided if the individual had continued in employment continuously for the duration of such leave; in any case in which an employee receives an adverse determination from the employer (or administering entity) with respect to paid family and medical leave benefits under the program described in subparagraph (B)— to provide opportunity for the employee to appeal such adverse determination to the employer (or administering entity); and in any case in which the employee elects to appeal the results of such initial appeal to the Secretary pursuant to section 2205(a)(1)(B) and the final decision of the Secretary is in the employee’s favor, to provide for the payment of such paid family and medical leave benefits in addition to the costs to the Secretary of such secondary appeal; to provide annual notice to all employees of the availability of paid family and medical leave benefits under the program described in subparagraph
(B)and of the right to appeal any adverse determination with respect to such benefits; and not to impose any fee on any employee related to the receipt of paid family and medical leave benefits under the program described in subparagraph (B). The employer provides assurances that the employer (or administering entity)— will not interfere with, restrain, or deny the exercise of, or the attempt to exercise, any right provided under such policy; will notify an employee in any case in which the employee is provided reimbursable benefits; and will not discharge, or in any other manner discriminate against, any individual for opposing any practice prohibited by such policy. In the case of a paid family and medical leave benefit program of an employer (other than a State or political subdivision thereof) with respect to which benefits are awarded and paid directly by the employer (or by a third party administrator on behalf of the employer)— such employer employs at least 50 employees described in subparagraph (A); such benefits are guaranteed by a surety bond held by the employer; and such employer (or administering entity) holds funds in a dedicated account for such benefits not used for any other business purpose. In the case of a paid family and medical leave benefit program of an employer that is a State (or political subdivision thereof) with respect to which benefits are awarded and paid directly by the employer (or by a third party administrator on behalf of the employer), such benefits are negotiated pursuant to a collective bargaining agreement. The certification deadline specified in this subparagraph for a calendar year is— for calendar year 2023, March 31, 2023; and for any calendar year after 2023, 90 days before the beginning of such calendar year, or, if later, the date that is 90 days before a plan described in paragraph (1)(B) first goes into effect. The submission deadline specified in this subparagraph for a calendar year is— for calendar year 2023, May 15, 2023; and for any calendar year after 2023, 45 days before the beginning of such calendar year, or, if later, the date that is 45 days before a plan described in paragraph (1)(B) first goes into effect. A paid family and medical leave benefit program shall not be considered to meet the requirements of this subsection unless such program consists of a written employer policy that provides for the payment, through one or more employee benefit plans, of family and medical leave benefits, which may be guaranteed through an insurer and which may be administered by an insurer or by another third-party entity, that includes each element in the model template described in paragraph (2), and that provides for each of the following: The provision of such benefits to all employees described in subsection (b)(1)(A), regardless of length of service, job type, membership in a labor organization, seniority status, or any other employee classification. Each of the job protections and other employee rights described in subsection (b)(1)(F). Each of the assurances described in subsection (b)(1)(G). Submission of information to the Secretary as described in subsection (e). Not later than July 1, 2022, the Secretary shall make available to eligible employers a model template of a written policy providing paid family and medical leave benefits— at a wage replacement rate that is at least as great as the wage replacement rate that an employee would receive under the program under this title (without regard to section 2202(c)(2)(C)); for a total number of weeks of paid leave that is at least as great as the total number of weeks of paid leave that an employee would receive under the program under this title (without regard to such section); for all of the reasons for which an individual would be considered to be engaged in qualified caregiving under section 2202(c)(2)(A), regardless of any pre-existing medical conditions; for leave which may be taken intermittently or on a reduced leave schedule; that does not impose any fee on any employee related to the receipt of such benefits. which must be paid not less frequently than monthly; for which applications must be processed and notifications provided at least as quickly as is provided under section 2204 for benefits provided under section 2202(a); and for which any information contained in an application for such benefits shall be presumed to be true and accurate, unless the employer (or administering entity) demonstrates by a preponderance of the evidence that information contained in the application is false; Not later than October 1 of the calendar year before each calendar year beginning with 2023, the Secretary shall determine the projected national average cost per employee for such calendar year of a paid family and medical leave benefit program that meets the requirements of paragraph
(2)(assuming administrative costs no greater than the average or projected average administrative costs of providing benefits under section 2202), taking into account projected benefit levels, duration of benefits, and frequency of use of the program in such calendar year. A grant paid under this section for a calendar year to an eligible employer described in subsection (a)(1) shall be paid by the Secretary not later than 30 days after the beginning of such calendar year, except that in the case of a grant under this section for calendar year 2023, such grant shall be paid by the Secretary not later than August 1, 2023. A grant paid under this section for a calendar year to an eligible employer described in subsection (a)(2) shall be paid by the Secretary not later than March 31 of the calendar year succeeding such calendar year. In any case in which an eligible employer seeking a grant under this subsection for a calendar year fails to submit all required documentation by the submission deadline for such calendar year as required under subsection (b)(1)(B)(ii)— the grant for such calendar year for such employer shall not be paid until 45 days after the date of payment otherwise specified in paragraph
(1)or (2), as applicable; and the amount of such grant shall be reduced by 2 percent for each 7 days by which such submission deadline is exceeded. As a condition of receiving a grant under subsection
(a)for a calendar year, an employer shall provide the Secretary with information, at such times and in such manner as determined by the Secretary, concerning individuals who received a paid leave benefit under the paid family and medical leave benefit program of the employer, including each individual’s name, information to establish the individual’s identity, dates for which such paid leave benefits were paid, the amount of such paid leave benefit, and, to the extent available, such other information concerning such individuals as the Secretary may require for the purpose of carrying out this section and section 2202(c)(2)(C), and for otherwise carrying out the provisions of this title, including for the purposes of promoting equity as described under section 2206(a) and for research described under section 2208(b). The Secretary shall conduct periodic reviews of employers receiving grants under this section (and of entities administering such grants). The Secretary may withdraw approval of the paid family and medical leave benefit program of an employer in any case in which the Secretary finds that the employer (or administering entity) has violated any requirement of this section, and may disqualify an employer (or administering entity) from receiving (or administering) subsequent grants under this section in the case of repeated violations. In any case in which the Secretary determines that a pattern exists with respect to an employer (or administering entity) in which the employer (or administering entity) has incorrectly denied claims for paid leave benefits under the employer-sponsored program and such claims have subsequently been approved by the Secretary pursuant to an appeal described in section 2205(a)(1)(B), the Secretary may impose such penalties on the employer (or administering entity) as the Secretary deems appropriate, which may include a reduction in, or disqualification from receiving (or administering), subsequent grants under this section. In the case of a third-party entity administering a paid family and medical leave benefit program of an employer, such entity shall notify such employer in any case in which a penalty is imposed under this subsection on the administering entity not later than 30 days after the date on which such penalty has been imposed. In any case in which the Secretary determines that a pattern of misconduct exists with respect to an entity administering benefits under this section for multiple employers, the Secretary may disqualify such entity from administering employer-sponsored programs receiving subsequent grants under this section. An employer (or administering entity) with respect to which a penalty is imposed under this subsection may appeal such decision to the Secretary only if such appeal is filed with the Secretary not later than 60 days after the date of such decision. Nothing in this section shall be construed to prohibit an eligible employer from providing paid family and medical leave benefits that exceed the requirements described in this section. There are appropriated, out of any funds in the Treasury not otherwise appropriated, such sums as may be necessary for grants in accordance with this section. The Secretary shall make a grant to each eligible employer (as defined in subsection (g)) who employs a covered individual (as so defined) if such eligible employer satisfies the requirements of subsection (c). An eligible employer seeking a grant under this section with respect to a covered individual described in subsection
(b)shall— not later than 90 days after such individual returns from qualified leave (as defined in subsection (g)) from the employer, submit an application to the Secretary in such manner as the Secretary shall provide; attest to the Secretary that the employer reasonably expects to, during the period in which such individual is taking such qualified leave, incur costs attributable to replacing the labor of such individual during such period in excess of the wages that would be paid to the individual during such period if such leave were not taken; agree that, on return from such qualified leave, the individual will— be restored by the employer to the position of employment held by the individual when the leave commenced; or be restored to an equivalent position with equivalent employment benefits, pay, and other terms and conditions of employment; agree to maintain coverage for the individual under any group health plan (as defined in section 2212) for the duration of such qualified leave at the level and under the conditions coverage would have been provided if the individual had continued in employment continuously for the duration of such leave; upon the award of such grant, notify the individual of their rights under paragraphs
(3)and (4). The amount of a grant to an eligible employer with respect to a covered individual shall be an amount equal to the product of 2.5 multiplied by the average weekly wage of the State in which the individual’s worksite is located for the most recent calendar year. For purposes of this subsection, the average weekly wage of a State for a calendar year shall be determined and annually published by the Secretary on the basis of data prepared by the Bureau of Labor Statistics that is based on a quarterly census of employers in the State of wages paid for unemployment insurance-covered employment. In no case may an eligible employer— receive more than 1 grant under this section with respect to the same covered individual in a single calendar year; or receive more than 10 total grants under this section in a single calendar year. In any case in which— an employer’s attestation with respect to costs incurred made pursuant to subsection (c)(2) is not made in good faith; or an employer who receives a grant under this section with respect to a covered individual fails to satisfy the requirements of paragraph
(3)or
(4)of subsection
(c)with respect to such individual, the Secretary may require the employer to repay the full amount of such grant (including any applicable interest) and may permanently prohibit the employer from applying for any subsequent grants under this section. For purposes of this section— For purposes of this section, the term covered individual means an individual employed by an eligible employer who takes 4 or more weeks of leave from such employer, or anticipates taking 4 or more weeks, during the individual’s benefit period for which the individual receives paid family and medical leave benefits— under section 2202(a); under the law of a legacy State (as defined in section 2209(b)); or under an eligible employer-sponsored plan under section 2210, but only if the eligible employer has received no other State or Federal grant intended to cover the costs described in subsection (c)(2) with respect to such individual. The term eligible employer means any person (other than a governmental agency) who regularly employs at least 1 and not more than 50 employees. The term qualified leave means leave taken by an individual with respect to which the individual is eligible for paid family and medical leave benefits under section 2202, under the law of a legacy State (as defined in section 2209(b)), or under an eligible employer-sponsored plan under section 2210. For purposes of this title the following definitions apply: The term group health plan has the meaning given such term in section 5000(b)(1) of the Internal Revenue Code of 1986. The term national average wage index has the meaning given such term in section 209(k)(1). The term Secretary means the Secretary of the Treasury. The term self-employment income has the meaning given the term in section 1402(b) of the Internal Revenue Code of 1986 for purposes of the taxes imposed by section 1401(b) of such Code. For purposes of section 2202(a) and 2203(b)(3), the Secretary shall determine rules for the crediting of self-employment income to calendar quarters, under which— in the case of a taxable year which is a calendar year, self-employment income shall be credited equally to each quarter of such calendar year; and in the case of any other taxable year, such income shall be credited equally to the calendar quarter in which such taxable year ends and to each of the next three or fewer preceding quarters any part of which is in such taxable year. The term State means any State of the United States or the District of Columbia or any territory or possession of the United States. The term wages has the meaning given such term in section 3121(a) of the Internal Revenue Code of 1986 for purposes of the taxes imposed by sections 3101(b) and 3111(b) of such Code, except that such term also includes— compensation, as defined in section 3231(e) of such Code for purposes of the Railroad Retirement Tax Act; and unemployment compensation, as defined in section 85(b) of such Code. The term week means a 7-day period beginning on a Sunday. .
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