Min Having tentatively struck a deal with Senate Republicans on a $1.2 trillion infrastructure bill, it’s likely that Democrats will soon move on to consideration of a $3.5 trillion bill that includes “ambitious plans to fund child care, health care and education priorities, which the administration argues fit under a broader definition of infrastructure.” Among those “infrastructure” plans is the proposal to create a national entitlement to paid family and medical leave, which would almost certainly be funded by imposing a new payroll tax on all workers. Conservatives should resist creating a new entitlement to paid family and medical leave, which would perversely harm, rather than help, our country’s most vulnerable families by saddling them with increased taxes for a program that will disproportionately benefit middle- and high-income families. And it would limit the type of working arrangements that employers can offer employees—even though it is becoming clearer each day how much employees value flexible workplace policies.