"[We] are here to consider the FAMILY Act, proposed legislation that would impose a payroll tax on all workers to fund benefits for those who qualify.... [T]he FAMILY Act [1] has the potential to exacerbate inequalities ... [2] would tax everyone equally regardless of risk (or propensity for use).... [3] would backfire on workers, particularly women, by reducing the incentive for employers to provide paid family and medical leave benefits and increasing the incentive for workplace discrimination.... [4] will burden workers with a new tax and reduce overall economic opportunity."