Sec. 3102
Amendments to the Family and Medical Leave Act of 1993
(a)
Public health emergency leave—
(1)
In general— Section 102(a)(1) of the Family and Medical Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding at the end the following:
“(F) During the period beginning on the date the Emergency Family and Medical Leave Expansion Act takes effect, and ending on December 31, 2020, because of a qualifying need related to a public health emergency in accordance with section 110.”
(2)
Paid leave requirement— Section 102(c) of the Family and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by striking “under subsection (a)” and inserting “under subsection (a) (other than certain periods of leave under subsection (a)(1)(F))”.
(b)
Requirements— Title I of the Family and Medical Leave Act of 1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the following:
“110. Public health emergency leave
“(a) Definitions—The following shall apply with respect to leave under section 102(a)(1)(F):
“(1) Application of certain terms—The definitions in section 101 shall apply, except as follows:
“(A) Eligible employee—In lieu of the definition in sections 101(2)(A) and 101(2)(B)(ii), the term eligible employee means an employee who has been employed for at least 30 calendar days by the employer with respect to whom leave is requested under section 102(a)(1)(F).
“(B) Employer threshold—Section 101(4)(A)(i) shall be applied by substituting “fewer than 500 employees” for “50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year”.
“(2) Additional definitions—In addition to the definitions described in paragraph (1), the following definitions shall apply with respect to leave under section 102(a)(1)(F):
“(A) Qualifying need related to a public health emergency—The term qualifying need related to a public health emergency, with respect to leave, means the employee is unable to work (or telework) due to a need for leave to care for the son or daughter under 18 years of age of such employee if the school or place of care has been closed, or the child care provider of such son or daughter is unavailable, due to a public health emergency.
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“(B) Public health emergency—The term public health emergency means an emergency with respect to COVID-19 COVID–19 declared by a Federal, State, or local authority.
“(C) Child care provider—The term child care provider means a provider who receives compensation for providing child care services on a regular basis, including an “eligible child care provider” (as defined in section 658P of the Child Care and Development Block Grant Act of 1990 (42 U.S.C. 9858n)).
“(D) School—The term school means an “elementary school” or “secondary school” as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801).
“(3) Regulatory Authorities—The Secretary of Labor shall have the authority to issue regulations for good cause under sections 553(b)(B) and 553(d)(A) of title 5, United States Code—
“(A) to exclude certain health care providers and emergency responders from the definition of eligible employee under section 110(a)(1)(A); and
“(B) to exempt small businesses with fewer than 50 employees from the requirements of section 102(a)(1)(F) when the imposition of such requirements would jeopardize the viability of the business as a going concern.
“(b) Relationship to paid leave
“(1) Unpaid leave for initial 10 days
“(A) In general—The first 10 days for which an employee takes leave under section 102(a)(1)(F) may consist of unpaid leave.
“(B) Employee election—An employee may elect to substitute any accrued vacation leave, personal leave, or medical or sick leave for unpaid leave under section 102(a)(1)(F) in accordance with section 102(d)(2)(B).
“(2) Paid leave for subsequent days
“(A) In general—An employer shall provide paid leave for each day of leave under section 102(a)(1)(F) that an employee takes after taking leave under such section for 10 days.
“(B) Calculation
“(i) In general—Subject to clause (ii), paid leave under subparagraph (A) for an employee shall be calculated based on—
“(I) an amount that is not less than two-thirds of an employee’s regular rate of pay (as determined under section 7(e) of the Fair Labor Standards Act of 1938 (29 U.S.C. 207(e)); and
“(II) the number of hours the employee would otherwise be normally scheduled to work (or the number of hours calculated under subparagraph (C)).
“(ii) Clarification—In no event shall such paid leave exceed $200 per day and $10,000 in the aggregate.
“(C) Varying schedule hours calculation—In the case of an employee whose schedule varies from week to week to such an extent that an employer is unable to determine with certainty the number of hours the employee would have worked if such employee had not taken leave under section 102(a)(1)(F), the employer shall use the following in place of such number:
“(i) Subject to clause (ii), a number equal to the average number of hours that the employee was scheduled per day over the 6-month period ending on the date on which the employee takes such leave, including hours for which the employee took leave of any type.
“(ii) If the employee did not work over such period, the reasonable expectation of the employee at the time of hiring of the average number of hours per day that the employee would normally be scheduled to work.
“(c) Notice—In any case where the necessity for leave under section 102(a)(1)(F) for the purpose described in subsection (a)(2)(A)(iii) is foreseeable, an employee shall provide the employer with such notice of leave as is practicable.
“(d) Restoration to position
“(1) In general—Section 104(a)(1) shall not apply with respect to an employee of an employer who employs fewer than 25 employees if the conditions described in paragraph (2) are met.
“(2) Conditions—The conditions described in this paragraph are the following:
“(A) The employee takes leave under section 102(a)(1)(F).
“(B) The position held by the employee when the leave commenced does not exist due to economic conditions or other changes in operating conditions of the employer—
“(i) that affect employment; and
“(ii) are caused by a public health emergency during the period of leave.
“(C) The employer makes reasonable efforts to restore the employee to a position equivalent to the position the employee held when the leave commenced, with equivalent employment benefits, pay, and other terms and conditions of employment.
“(D) If the reasonable efforts of the employer under subparagraph (C) fail, the employer makes reasonable efforts during the period described in paragraph (3) to contact the employee if an equivalent position described in subparagraph (C) becomes available.
“(3) Contact period—The period described under this paragraph is the 1-year period beginning on the earlier of—
“(A) the date on which the qualifying need related to a public health emergency concludes; or
“(B) the date that is 12 weeks after the date on which the employee’s leave under section 102(a)(1)(F) commences.”
Sec. 5102
Paid sick time requirement
(a)
In general— An employer shall provide to each employee employed by the employer paid sick time to the extent that the employee is unable to work (or telework) due to a need for leave because:
(1)
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The employee is subject to a Federal, State, or local quarantine or isolation order related to COVID-19.COVID–19.
(2)
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The employee has been advised by a health care provider to self-quarantine due to concerns related to COVID-19.COVID–19.
(3)
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The employee is experiencing symptoms of COVID-19 COVID–19 and seeking a medical diagnosis.
(4)
The employee is caring for an individual who is subject to an order as described in subparagraph (1) or has been advised as described in paragraph (2).
(5)
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The employee is caring for a son or daughter of such employee if the school or place of care of the son or daughter has been closed, or the child care provider of such son or daughter is unavailable, due to COVID-19 COVID–19 precautions.
(6)
The employee is experiencing any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor.
(b)
Duration of paid sick time—
(1)
In general— An employee shall be entitled to paid sick time for an amount of hours determined under paragraph (2).
(2)
Amount of hours— The amount of hours of paid sick time to which an employee is entitled shall be as follows:
(A)
For full-time employees, 80 hours.
(B)
For part-time employees, a number of hours equal to the number of hours that such employee works, on average, over a 2-week period.
(3)
Carryover— Paid sick time under this section shall not carry over from 1 year to the next.
(c)
Employer’s termination of paid sick time— Paid sick time provided to an employee under this Act shall cease beginning with the employee’s next scheduled workshift immediately following the termination of the need for paid sick time under subsection (a).
(d)
Prohibition— An employer may not require, as a condition of providing paid sick time under this Act, that the employee involved search for or find a replacement employee to cover the hours during which the employee is using paid sick time.
(e)
Use of paid sick time—
(1)
In general— The paid sick time under subsection (a) shall be available for immediate use by the employee for the purposes described in such subsection, regardless of how long the employee has been employed by an employer.
(A)
In general— An employee may first use the paid sick time under subsection (a) for the purposes described in such subsection.
(B)
Prohibition— An employer may not require an employee to use other paid leave provided by the employer to the employee before the employee uses the paid sick time under subsection (a).
Sec. 6002
Waiving cost sharing under the Medicare program for certain visits relating to testing for COVID–19
(a)
In general— Section 1833 of the Social Security Act (42 U.S.C. 1395l) is amended—
(1)
in subsection (a)(1)—
(A)
by striking “and” before “(CC)”; and
(B)
by inserting before the period at the end the following: “, and (DD) with respect to a specified COVID–19 testing-related service described in paragraph (1) of subsection (cc) for which payment may be made under a specified outpatient payment provision described in paragraph (2) of such subsection, the amounts paid shall be 100 percent of the payment amount otherwise recognized under such respective specified outpatient payment provision for such service,”;
(2)
in subsection (b), in the first sentence—
(A)
by striking “and” before “(10)”; and
(B)
by inserting before the period at the end the following: “, and (11) such deductible shall not apply with respect to any specified COVID–19 testing-related service described in paragraph (1) of subsection (cc) for which payment may be made under a specified outpatient payment provision described in paragraph (2) of such subsection”; and
(3)
by adding at the end the following new subsection:
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“(cc) Specified COVID–19 testing-related testing-Related services—For purposes of subsection (a)(1)(DD):
“(1) Description
“(A) In general—A specified COVID–19 testing-related service described in this paragraph is a medical visit that—
“(i) is in any of the categories of HCPCS evaluation and management service codes described in subparagraph (B);
“(ii) is furnished during any portion of the emergency period (as defined in section 1135(g)(1)(B)) (beginning on or after the date of enactment of this subsection);
“(iii) results in an order for or administration of a clinical diagnostic laboratory test described in section 1852(a)(1)(B)(iv)(IV); and
“(iv) relates to the furnishing or administration of such test or to the evaluation of such individual for purposes of determining the need of such individual for such test.
“(B) Categories of HCPCS codes—For purposes of subparagraph (A), the categories of HCPCS evaluation and management services codes are the following:
“(i) Office and other outpatient services.
“(ii) Hospital observation services.
“(iii) Emergency department services.
“(iv) Nursing facility services.
“(v) Domiciliary, rest home, or custodial care services.
“(vi) Home services.
“(vii) Online digital evaluation and management services.
“(2) Specified outpatient payment provision—A specified outpatient payment provision described in this paragraph is any of the following:
“(A) The hospital outpatient prospective payment system under subsection (t).
“(B) The physician fee schedule under section 1848.
“(C) The prospective payment system developed under section 1834(o).
“(D) Section 1834(g), with respect to an outpatient critical access hospital service.
“(E) The payment basis determined in regulations pursuant to section 1833(a)(3) for rural health clinic services.”
(b)
Claims modifier— The Secretary of Health and Human Services shall provide for an appropriate modifier (or other identifier) to include on claims to identify, for purposes of subparagraph (DD) of section 1833(a)(1), as added by subsection (a), specified COVID–19 testing-related services described in paragraph (1) of section 1833(cc) of the Social Security Act, as added by subsection (a), for which payment may be made under a specified outpatient payment provision described in paragraph (2) of such subsection.
(c)
Implementation— Notwithstanding any other provision of law, the Secretary of Health and Human Services may implement the provisions of, including amendments made by, this section through program instruction or otherwise.
Sec. 6005
Treatment of personal respiratory protective devices as covered countermeasures
Section 319F–3(i)(1) of the Public Health Service Act (42 U.S.C. 247d–6d(i)(1)) is amended—
(1)
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in subparagraph (B), by striking “or” at the end; andend;
(2)
in subparagraph (C), by striking the period at the end and inserting “; or”; and
(3)
by adding at the end the following new subparagraph:
“(D) a personal respiratory protective device that is—
“(i) approved by the National Institute for Occupational Safety and Health under part 84 of title 42, Code of Federal Regulations (or successor regulations);
“(ii) subject to the emergency use authorization issued by the Secretary on March 2, 2020, or subsequent emergency use authorizations, pursuant to section 564 of the Federal Food, Drug, and Cosmetic Act (authorizing emergency use of personal respiratory protective devices during the COVID–19 outbreak); and
“(iii) used during the period beginning on January 27, 2020, and ending on October 1, 2024, in response to the public health emergency declared on January 31, 2020, pursuant to section 319 as a result of confirmed cases of 2019 Novel Coronavirus (2019-nCoV).”
Sec. 7002
Credit for sick leave for certain self-employed individuals
(a)
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Credit against self-employment self-Employment tax— In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to the qualified sick leave equivalent amount with respect to the individual.
(b)
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Eligible self-employed self-Employed individual— For purposes of this section, the term eligible self-employed individual means an individual who—
(1)
regularly carries on any trade or business within the meaning of section 1402 of such Code, and
(2)
would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act if the individual were an employee of an employer (other than himself or herself).
(c)
Qualified sick leave equivalent amount— For purposes of this section—
(1)
In general— The term qualified sick leave equivalent amount means, with respect to any eligible self-employed individual, an amount equal to—
(A)
the number of days during the taxable year (but not more than the applicable number of days) that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by
(i)
$200 ($511 in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act), or
(ii)
67 percent (100 percent in the case of any day of paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) of the average daily self-employment income of the individual for the taxable year.
(2)
Average daily self-employment income— For purposes of this subsection, the term average daily self-employment income means an amount equal to—
(A)
the net earnings from self-employment of the individual for the taxable year, divided by
(3)
Applicable number of days— For purposes of this subsection, the term applicable number of days means, with respect to any taxable year, the excess (if any) of 10 days over the number of days taken into account under paragraph (1)(A) in all preceding taxable years.
(A)
In general— The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
(B)
Treatment of payments— For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(2)
Documentation— No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual.
(3)
Denial of double benefit— In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code) paid by an employer which are required to be paid by reason of the Emergency Paid Sick Leave Act, the qualified sick leave equivalent amount otherwise determined under subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7001(b)(1) exceeds $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act).
(4)
Certain terms— Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.
(e)
Application of section— Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020, may be taken into account under subsection (c)(1)(A).
(f)
Application of credit in certain possessions—
(1)
Payments to possessions with mirror code tax systems— The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective possession.
(2)
Payments to other possessions— The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury (or the Secretary’s delegate), under which such possession will promptly distribute such payments to its residents.
(3)
Mirror code tax system— For purposes of this section, the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
(4)
Treatment of payments— For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(g)
Regulations— The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—
(1)
regulations or other guidance to effectuate the purposes of this Act, and
(2)
regulations or other guidance to minimize compliance and record-keeping burdens under this section.
Sec. 7003
Payroll Credit for Required Paid Family Leave
(a)
In general— In the case of an employer, there shall be allowed as a credit against the tax imposed by section 3111(a) or 3221(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of the qualified family leave wages paid by such employer with respect to such calendar quarter.
(b)
Limitations and refundability—
(1)
Wages taken into account— The amount of qualified family leave wages taken into account under subsection (a) with respect to any individual shall not exceed—
(A)
for any day (or portion thereof) for which the individual is paid qualified family leave wages, $200, and
(B)
in the aggregate with respect to all calendar quarters, $10,000.
(2)
Credit limited to certain employment taxes— The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) or 3221(a) of such Code for such calendar quarter (reduced by any credits allowed under subsections (e) and (f) of section 3111 of such Code, and section 7001 of this Act, for such quarter) on the wages paid with respect to the employment of all employees of the employer.
(3)
Refundability of excess credit— If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code.
(c)
Qualified family leave wages— For purposes of this section, the term qualified family leave wages means wages (as defined in section 3121(a) of such Code) and compensation (as defined in section 3231(e) of the Internal Revenue Code) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act).
(d)
Allowance of credit for certain health plan expenses—
(1)
In general— The amount of the credit allowed under subsection (a) shall be increased by so much of the employer’s qualified health plan expenses as are properly allocable to the qualified family leave wages for which such credit is so allowed.
(2)
Qualified health plan expenses— For purposes of this subsection, the term “qualified health plan expenses” means amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code of 1986), but only to the extent that such amounts are excluded from the gross income of employees by reason of section 106(a) of such Code.
(3)
Allocation rules— For purposes of this section, qualified health plan expenses shall be allocated to qualified family leave wages in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe. Except as otherwise provided by the Secretary, such allocation shall be treated as properly made if made on the basis of being pro rata among covered employees and pro rata on the basis of periods of coverage (relative to the time periods of leave to which such wages relate).
(1)
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Denial of double benefit— For purposes of chapter 1 of such Code, the gross income of the employer, for the taxable year which includes the last day of any calendar quarter with respect to which a credit is allowed under this section, shall be increased by the amount of such credit. Any wages taken into account in determining the credit allowed under this section shall not be taken into account for purposes of determining the credit allowed under section 45S of such Code .Code.
(2)
Election not to have section apply— This section shall not apply with respect to any employer for any calendar quarter if such employer elects (at such time and in such manner as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe) not to have this section apply.
(3)
Certain terms— Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter.
(4)
Certain governmental employers— This credit shall not apply to the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing.
(f)
Regulations— The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—
(1)
regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section,
(2)
regulations or other guidance to minimize compliance and record-keeping burdens under this section,
(3)
regulations or other guidance providing for waiver of penalties for failure to deposit amounts in anticipation of the allowance of the credit allowed under this section,
(4)
regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a), and
(5)
regulations or other guidance to ensure that the wages taken into account under this section conform with the paid leave required to be provided under the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act).
(g)
Application of section— This section shall apply only to wages paid with respect to the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020.
(h)
Transfers to Federal Old-Age and Survivors Insurance Trust Fund— There are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act (42 U.S.C. 401) and the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of this section (without regard to this subsection). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund or Account had this section not been enacted.
Sec. 7004
Credit for family leave for certain self-employed individuals
(a)
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Credit against self-employment self-Employment tax— In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual.
(b)
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Eligible self-employed self-Employed individual— For purposes of this section, the term eligible self-employed individual means an individual who—
(1)
regularly carries on any trade or business within the meaning of section 1402 of such Code, and
(2)
would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act if the individual were an employee of an employer (other than himself or herself).
(c)
Qualified family leave equivalent amount— For purposes of this section—
(1)
In general— The term qualified family leave equivalent amount means, with respect to any eligible self-employed individual, an amount equal to the product of—
(A)
the number of days (not to exceed 50) during the taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b), multiplied by
(i)
67 percent of the average daily self-employment income of the individual for the taxable year, or
(2)
Average daily self-employment income— For purposes of this subsection, the term average daily self-employment income means an amount equal to—
(A)
the net earnings from self-employment income of the individual for the taxable year, divided by
(A)
In general— The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code.
(B)
Treatment of payments— For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(2)
Documentation— No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual.
(3)
Denial of double benefit— In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7003(b)(1) exceeds $10,000.
(4)
Certain terms— Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter.
(5)
References to Emergency Family and Medical Leave Expansion Act— Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as including a reference to the amendments made by such Act.
(e)
Application of section— Only days occurring during the period beginning on a date selected by the Secretary of the Treasury (or the Secretary’s delegate) which is during the 15-day period beginning on the date of the enactment of this Act, and ending on December 31, 2020, may be taken into account under subsection (c)(1)(A).
(f)
Application of credit in certain possessions—
(1)
Payments to possessions with mirror code tax systems— The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section. Such amounts shall be determined by the Secretary of the Treasury (or the Secretary’s delegate) based on information provided by the government of the respective possession.
(2)
Payments to other possessions— The Secretary of the Treasury (or the Secretary’s delegate) shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury (or the Secretary’s delegate) as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury (or the Secretary’s delegate), under which such possession will promptly distribute such payments to its residents.
(3)
Mirror code tax system— For purposes of this section, the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
(4)
Treatment of payments— For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
(e)
Regulations— The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—
(1)
regulations or other guidance to prevent the avoidance of the purposes of this Act, and
(2)
regulations or other guidance to minimize compliance and record-keeping burdens under this section.