There are authorized to be made available for expenditure, 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 sections 4 and 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)