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an Urban Indian Organization, regardless of whether such 
items or services have been authorized under the purchased/ 
referred care system funded by the Indian Health Service or 
is covered as a health service of the Indian Health Service. 
SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP. 
(a) IN GENERAL.—Subject to subsection (b), for each 
calendar quarter occurring during the period beginning on 
the first day of the emergency period defined in paragraph 
(1)(B) of section 1135(g) of the Social Security Act (42 
U.S.C. 1320b–5(g)) and ending on the last day of the cal-
endar quarter in which the last day of such emergency period 
occurs, the Federal medical assistance percentage determined 
for each State, including the District of Columbia, American 
Samoa, Guam, the Commonwealth of the Northern Mariana 
Islands, Puerto Rico, and the United States Virgin Islands, 
under section 1905(b) of the Social Security Act (42 U.S.C. 
1396d(b)) shall be increased by 6.2 percentage points. 
(b) REQUIREMENT
FOR ALL STATES.—A State de-
scribed in subsection (a) may not receive the increase de-
scribed in such subsection in the Federal medical assistance 
percentage for such State, with respect to a quarter, if— 
(1) eligibility standards, methodologies, or proce-
dures under the State plan of such State under title XIX 
of the Social Security Act (42 U.S.C. 1396 et seq.) (in-
cluding any waiver under such title or section 1115 of
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such Act (42 U.S.C. 1315)) are more restrictive during 
such quarter than the eligibility standards, methodolo-
gies, or procedures, respectively, under such plan (or 
waiver) as in effect on January 1, 2020; 
(2) the amount of any premium imposed by the 
State pursuant to section 1916 or 1916A of such Act 
(42 U.S.C. 1396o, 1396o–1) during such quarter, with 
respect to an individual enrolled under such plan (or 
waiver), exceeds the amount of such premium as of Jan-
uary 1, 2020; 
(3) the State fails to provide that an individual who 
is enrolled for benefits under such plan (or waiver) as 
of the date of enactment of this section or enrolls for 
benefits under such plan (or waiver) during the period 
beginning on such date of enactment and ending the last 
day of the month in which the emergency period de-
scribed in subsection (a) ends shall be treated as eligible 
for such benefits through the end of the month in which 
such emergency period ends unless the individual re-
quests a voluntary termination of eligibility or the indi-
vidual ceases to be a resident of the State; or 
(4) the State does not provide coverage under such 
plan (or waiver), without the imposition of cost sharing, 
during such quarter for any testing services and treat-
•HRES 904 EH 
ments for COVID–19, including vaccines, specialized 
equipment, and therapies. 
(c) REQUIREMENT
FOR
CERTAIN
STATES.—Section 
1905(cc) of the Social Security Act (42 U.S.C. 1396d(cc)) is 
amended by striking the period at the end of the subsection 
and inserting ‘‘and section 6008 of the Families First 
Coronavirus Response Act, except that in applying such 
treatments to the increases in the Federal medical assistance 
percentage under section 6008 of the Families First 
Coronavirus Response Act, the reference to ‘December 31, 
2009’ shall be deemed to be a reference to ‘March 11, 
2020’.’’. 
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRI-
TORIES. 
Section 1108(g) of the Social Security Act (42 U.S.C. 
1308(g)) is amended— 
(1) in paragraph (2)— 
(A) in subparagraph (B)— 
(i) in clause (i), by striking ‘‘and’’ at the 
end; 
(ii) in clause (ii), by striking ‘‘for each of 
fiscal 
years 
2020 
through 
2021, 
$126,000,000;’’ and inserting ‘‘for fiscal year 
2020, $128,712,500; and’’; and
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(iii) by adding at the end the following 
new clause: 
‘‘(iii) 
for 
fiscal 
year 
2021, 
$127,937,500;’’; 
(B) in subparagraph (C)— 
(i) in clause (i), by striking ‘‘and’’ at the 
end; 
(ii) in clause (ii), by striking ‘‘for each of 
fiscal 
years 
2020 
through 
2021, 
$127,000,000;’’ and inserting ‘‘for fiscal year 
2020, $130,875,000; and’’; and 
(iii) by adding at the end the following 
new clause: 
‘‘(iii) 
for 
fiscal 
year 
2021, 
$129,712,500;’’; 
(C) in subparagraph (D)— 
(i) in clause (i), by striking ‘‘and’’ at the 
end; 
(ii) in clause (ii), by striking ‘‘for each of 
fiscal years 2020 through 2021, $60,000,000; 
and’’ and inserting ‘‘for fiscal year 2020, 
$63,100,000; and’’; and 
(iii) by adding at the end the following 
new clause:
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‘‘(iii) for fiscal year 2021, $62,325,000; 
and’’; and 
(D) in subparagraph (E)— 
(i) in clause (i), by striking ‘‘and’’ at the 
end; 
(ii) in clause (ii), by striking ‘‘for each of 
fiscal years 2020 through 2021, $84,000,000.’’ 
and 
inserting 
‘‘for 
fiscal 
year 
2020, 
$86,325,000; and’’; and 
(iii) by adding at the end the following 
new clause: 
‘‘(iii) for fiscal year 2021, $85,550,000.’’; 
and 
(2) in paragraph (6)(A)— 
(A) in clause (i), by striking ‘‘$2,623,188,000’’ 
and inserting ‘‘$2,716,188,000’’; and 
(B) 
in 
clause 
(ii), 
by 
striking 
‘‘$2,719,072,000’’ and inserting ‘‘$2,809,063,000’’. 
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AU-
THORITY REGARDING MEDICARE TELEHEALTH 
SERVICES FURNISHED DURING COVID–19 EMER-
GENCY PERIOD. 
Paragraph (3)(A) of section 1135(g) of the Social Secu-
rity Act (42 U.S.C. 1320b–5(g)) is amended to read as fol-
lows:
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‘‘(A) furnished to such individual, during the 
3-year period ending on the date such telehealth 
service was furnished, an item or service that would 
be considered covered under title XVIII if furnished 
to an individual entitled to benefits or enrolled 
under such title; or’’. 
Ω5æ Amend division G to read as follows: 
DIVISION 
G—TAX 
CREDITS 
FOR 
PAID SICK AND PAID FAMILY 
AND MEDICAL LEAVE 
SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE. 
(a) IN GENERAL.—In the case of an employer, there 
shall be allowed as a credit against the tax imposed by sec-
tion 3111(a) or 3221(a) of the Internal Revenue Code of 
1986 for each calendar quarter an amount equal to 100 per-
cent of the qualified sick 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 sick leave wages taken into account under sub-
section (a) with respect to any individual shall not ex-
ceed $200 ($511 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
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Leave Act) for any day (or portion thereof) for which 
the individual is paid qualified sick leave wages. 
(2) OVERALL
LIMITATION
ON
NUMBER
OF
DAYS 
TAKEN INTO ACCOUNT.—The aggregate number of days 
taken into account under paragraph (1) for any calendar 
quarter shall not exceed the excess (if any) of— 
(A) 10, over 
(B) the aggregate number of days so taken 
into account for all preceding calendar quarters. 
(3) CREDIT
LIMITED
TO
CERTAIN
EMPLOYMENT 
TAXES.—The credit allowed by subsection (a) with re-
spect 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 for such quarter) on the wages paid with respect 
to the employment of all employees of the employer. 
(4) REFUNDABILITY OF EXCESS CREDIT.— 
(A) IN GENERAL.—If the amount of the credit 
under subsection (a) exceeds the limitation of para-
graph (3) for any calendar quarter, such excess 
shall be treated as an overpayment that shall be re-
funded under sections 6402(a) and 6413(b) of such 
Code.
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(B) TREATMENT
OF
PAYMENTS.—For pur-
poses of section 1324 of title 31, United States 
Code, any amounts due to an employer under this 
paragraph shall be treated in the same manner as 
a refund due from a credit provision referred to in 
subsection (b)(2) of such section. 
(c) QUALIFIED SICK LEAVE WAGES.—For purposes of 
this section, the term ‘‘qualified sick leave wages’’ means 
wages (as defined in section 3121(a) of the Internal Revenue 
Code of 1986) 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 
Paid Sick Leave Act. 
(d) ALLOWANCE
OF CREDIT
FOR CERTAIN HEALTH 
PLAN EXPENSES.— 
(1) IN GENERAL.—The amount of the credit al-
lowed under subsection (a) shall be increased by so much 
of the employer’s qualified health plan expenses as are 
properly allocable to the qualified sick 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 Rev-
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enue Code of 1986), but only to the extent that such 
amounts are excluded from the gross income of employ-
ees by reason of section 106(a) of such Code. 
(3) ALLOCATION RULES.—For purposes of this sec-
tion, qualified health plan expenses shall be allocated to 
qualified sick leave wages in such manner as the Sec-
retary 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). 
(e) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For purposes 
of chapter 1 of such Code, the gross income of the em-
ployer, 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. 
(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
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time and in such manner as the Secretary of the Treas-
ury (or the Secretary’s delegate) may prescribe) not to 
have this section apply. 
(3) CERTAIN TERMS.—Any term used in this sec-
tion 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 subdivi-
sion 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 com-
pliance and record-keeping burdens under this section, 
(3) regulations or other guidance providing for 
waiver of penalties for failure to deposit amounts in an-
ticipation of the allowance of the credit allowed under 
this section,
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(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 sick time required to be provided under the 
Emergency Paid Sick Leave 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 Sec-
retary’s delegate) which is during the 15-day period begin-
ning 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 estab-
lished under section 15A(a) of the Railroad Retirement Act 
of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduc-
tion 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
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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 en-
acted. 
SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EM-
PLOYED INDIVIDUALS. 
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In the 
case of an eligible self-employed individual, there shall be al-
lowed 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) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For pur-
poses of this section, the term ‘‘eligible self-employed indi-
vidual’’ 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 em-
ployer (other than himself or herself). 
(c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.— 
For purposes of this section—
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(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 
(B) the lesser of— 
(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 para-
graph (1), (2), or (3) of section 5102(a) of the 
Emergency Paid Sick Leave Act) of the aver-
age daily self-employment income of the indi-
vidual 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—
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(A) the net earnings from self-employment of 
the individual for the taxable year, divided by 
(B) 260. 
(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 ac-
count under paragraph (1)(A) in all preceding taxable 
years. 
(d) SPECIAL RULES.— 
(1) CREDIT REFUNDABLE.— 
(A) IN
GENERAL.—The credit determined 
under this section shall be treated as a credit al-
lowed to the taxpayer under subpart C of part IV 
of subchapter A of chapter 1 of such Code. 
(B) TREATMENT
OF
PAYMENTS.—For pur-
poses 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 man-
ner 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
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Secretary’s delegate) may prescribe to establish such in-
dividual 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 com-
pensation (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 por-
tion 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 sec-
tion which is also used in chapter 2 of the Internal Rev-
enue 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 Sec-
retary of the Treasury (or the Secretary’s delegate) which is 
during the 15-day period beginning on the date of the enact-
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ment 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 POSSES-
SIONS.— 
(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 in-
formation provided by the government of the respective 
possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The Sec-
retary 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 dele-
gate) as being equal to the aggregate benefits (if any) 
that would have been provided to residents of such pos-
session by reason of the provisions of this section if a 
mirror code tax system had been in effect in such pos-
session. The preceding sentence shall not apply unless 
the respective possession has a plan, which has been ap-
•HRES 904 EH 
proved by the Secretary of the Treasury (or the Sec-
retary’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 pay-
ments 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 com-
pliance and record-keeping burdens under this section.
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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 sec-
tion 3111(a) or 3221(a) of the Internal Revenue Code of 
1986 for each calendar quarter an amount equal to 100 per-
cent of the qualified family leave wages paid by such em-
ployer 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 cal-
endar quarters, $10,000. 
(2) CREDIT
LIMITED
TO
CERTAIN
EMPLOYMENT 
TAXES.—The credit allowed by subsection (a) with re-
spect 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
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the wages paid with respect to the employment of all em-
ployees 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 com-
pensation (as defined in section 3231(e) of the Internal Rev-
enue 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 al-
lowed 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
•HRES 904 EH 
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 Rev-
enue Code of 1986), but only to the extent that such 
amounts are excluded from the gross income of employ-
ees by reason of section 106(a) of such Code. 
(3) ALLOCATION RULES.—For purposes of this sec-
tion, qualified health plan expenses shall be allocated to 
qualified family leave wages in such manner as the Sec-
retary 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). 
(e) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For purposes 
of chapter 1 of such Code, the gross income of the em-
ployer, 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.
•HRES 904 EH 
(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 Treas-
ury (or the Secretary’s delegate) may prescribe) not to 
have this section apply. 
(3) CERTAIN TERMS.—Any term used in this sec-
tion 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 subdivi-
sion 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 com-
pliance and record-keeping burdens under this section, 
(3) regulations or other guidance providing for 
waiver of penalties for failure to deposit amounts in an-
•HRES 904 EH 
ticipation 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 Sec-
retary’s delegate) which is during the 15-day period begin-
ning 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 estab-
lished under section 15A(a) of the Railroad Retirement Act 
of 1974 (45 U.S.C. 231n–1(a)) amounts equal to the reduc-
•HRES 904 EH 
tion 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 en-
acted. 
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EM-
PLOYED INDIVIDUALS. 
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In the 
case of an eligible self-employed individual, there shall be al-
lowed 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) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For pur-
poses of this section, the term ‘‘eligible self-employed indi-
vidual’’ 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).
•HRES 904 EH 
(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) dur-
ing 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 
(B) the lesser of— 
(i) 67 percent of the average daily self-em-
ployment income of the individual for the tax-
able year, or 
(ii) $200. 
(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 in-
come of the individual for the taxable year, divided 
by 
(B) 260.
•HRES 904 EH 
(d) SPECIAL RULES.— 
(1) CREDIT REFUNDABLE.— 
(A) IN
GENERAL.—The credit determined 
under this section shall be treated as a credit al-
lowed to the taxpayer under subpart C of part IV 
of subchapter A of chapter 1 of such Code. 
(B) TREATMENT
OF
PAYMENTS.—For pur-
poses 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 man-
ner 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 in-
dividual 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 com-
pensation (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 Med-
ical Leave Expansion Act, the qualified family leave 
equivalent amount otherwise described in subsection (c)