(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 representative a tax equal to the applicable percentage of the compensation received during any calendar year by such employee representative for services rendered by such employee representative. (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. . (3) Employer contribution Section 3221 of such Code is amended— (A) by redesignating subsections (c) and (d) as subsections (d) and (e), 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 compensation paid during any calendar year by such employer for services rendered to such employer. (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.2 percent in the case of compensation paid in any calendar year. . (c) Conforming amendments (1) Section 6413(c) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (1)— (i) by inserting , section 3101(c), after by section 3101(a)