1. Short title This Act may be cited as the State Paid Leave for America Now (PLAN) Act . 2. Federal reimbursement of qualified State paid leave programs (a) In general There are appropriated to the Secretary of the Treasury such sums as necessary to make payments to States to reimburse eligible State expenditures in accordance with this section. (b) Eligible State expenditure For purposes of this section, the term eligible State expenditure means any expenditure by a State— (1) made during the period beginning on January 27, 2020, and ending on December 31, 2021, with respect to any qualified paid leave program; and (2) consisting of any of the following: (A) The payment of benefits by the State under such program. (B) Subject to subsection (d), the reimbursement of benefits paid by a private employer or insurer— (i) required to maintain such program under the law of the State