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 amended— (i) by redesignating subsection (c) as subsection (d), and (ii) 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 for each taxable year, on the self-employment income of every individual, a tax equal to the applicable percentage of the amount of the self-employment income for such taxable year. (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.4 percent in the case of self-employment income in any taxable year. . (B) Exclusion of certain net earnings from self-employment Section 1402(b)(1) of such Code is amended by striking tax imposed by section 1401(a) and inserting taxes imposed by subsections (a) and (c) of section 1401 . (b) Railroad Retirement Tax Act (1) Employee contribution Section 3201 of such Code 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 each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.2 percent in the case of compensation received in any calendar year. . (2) Employee representative contribution Section 3211 of such Code 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 each employee