out of the Federal Family and Medical Leave Insurance Trust Fund, such sums as may be necessary to pay the costs of the administration of section 5, including start-up costs, technical assistance, outreach, education, evaluation, and reporting. (f) Prohibition No funds from the Social Security Trust Fund or appropriated to the Social Security Administration to administer Social Security programs may be used for Federal Family and Medical Leave Insurance benefits or administration set forth under this Act. 7. Internal Revenue Code provisions (a) In general (1) Employee contribution Section 3101 of the Internal Revenue Code of 1986 is amended— (A) by redesignating subsection (c) as subsection (d), and (B) by inserting after subsection (b) the following: (c) Family and medical leave insurance (1) In general In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the applicable percentage of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.2 percent in the case of wages received in any calendar year. . (2) Employer contribution Section 3111 of such Code is amended— (A) by redesignating subsections (c) through (e) as subsections (d) through (f), respectively, and (B) by inserting after subsection (b) the following: (c) Family and medical leave insurance (1) In general In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.2 percent in the case of wages paid in any calendar year. . (3) Self-employment income contribution (A) In general Section 1401 of such Code is