Family and Medical Leave Account Act of 1993

Family and Medical Leave Account Act of 1993 - Amends the Internal Revenue Code to exclude from gross income an employer contribution or employee salary reduction for payment to an account established pursuant to an employer-provided family and medical leave plan. Prohibits such contribution or salary reduction from exceeding one-half of an employee's income of up to $50,000. Prohibits compensation in excess of $50,000 from being taken into account. Specifies leave plan requirements (including a one-year employment requirement) and employees excluded from such plan (including certain part-time employees). Includes any eventual distribution from a family and medical leave account as gross income of the individual for whose benefit the account was established. Exempts the account itself from taxation unless it has ceased to qualify as such an account (i.e., if it is pledged as security for a loan or debt). Provides for treatment of the account on separation from service or death. Defines a "qualified family and medical leave plan" as any plan which is maintained by an employer for providing employees with family or medical leave and which meets the purposes of this Act (i.e., to cover employee physical incapacitation, care for a newborn or adopted child under six years of age, or care for an employee's child with a serious health condition). Requires certification that such incapacitation or serious health condition). Requires certification that such incapacitation or serious health condition actually exists, including provision of a medical second opinion and conflict resolution of conflicting opinions. Requires under such a plan that, upon return to employment, the employee shall be restored to the same or an equivalent position and that all employee benefits, including health benefits, will be maintained. Requires reimbursement of an employer for providing continued health coverage during an employee's absence. States that this Act, the Employee Retirement Income Security Act of 1974, or any family and medical leave plan shall not prohibit an employer and covered employee from agreeing to alternative employment throughout the period during which the employee whould be entitled to leave under the plan.