Mixed Earner Pandemic Unemployment Assistance Act of 2020

“(4) Coverage of mixed-income individuals—In the case of an individual who—

“(A)

“(i) would be a covered individual but for subsection (a)(3)(A)(i); or

“(ii) is employed but is unable or unavailable to earn self-employment income because of factors described in subsection (a)(3)(A)(ii) and otherwise satisfies the requirements of subsection (a)(3);

“(B) during the individual’s most recent taxable year ending prior to the individual’s application for assistance under this section, received at least $7,250 from self-employment; and

“(C) makes an irrevocable election to be treated as a covered individual under this section for each week, with respect to which assistance under this section is available, that begins—

“(i) after the date of such election; or

“(ii) before such date, but only if the individual did not otherwise receive unemployment benefits for such week under this section, section 2104, section 2107, or as determined under State law,”