tive bargaining agreement and for the uses specified under 
section 202(a). 
(b) EMPLOYEES.—Employees who work under a mul-
tiemployer collective bargaining agreement into which 
their employers make contributions as provided in sub-
section (a) may secure pay from such fund, plan, or pro-
gram based on hours they have worked under the multiem-
ployer collective bargaining agreement for the uses speci-
fied in section 202(a). 
SEC. 207. RULES OF CONSTRUCTION. 
Nothing in this Act shall be construed— 
(1) to in any way diminish the rights or bene-
fits that an employee is entitled to under any— 
(A) other Federal, State, or local law; 
(B) collective bargaining agreement; or 
(C) existing employer policy; or 
(2) to require financial or other reimbursement 
to an employee from an employer upon the employ-
ee’s termination, resignation, retirement, or other 
separation from employment for paid sick time 
under this Act that has not been used by such em-
ployee. 
SEC. 208. DEFINITIONS. 
For purposes of the Act: 
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(1) CHILD.—The term ‘‘child’’ means a biologi-
cal, foster, or adopted child, a stepchild, a child of 
a domestic partner, a legal ward, or a child of a per-
son standing in loco parentis under 18 years of age. 
(2) COVERED INFECTIOUS DISEASE.—The term 
‘‘covered infectious disease’’ means an infectious dis-
ease in relation to which the Secretary of Health 
and Human Services has declared a public health 
emergency. 
(3) DOMESTIC PARTNER.— 
(A) IN
GENERAL.—The term ‘‘domestic 
partner’’, with respect to an individual, means 
another individual with whom the individual is 
in a committed relationship. 
(B) 
COMMITTED
RELATIONSHIP
DE-
FINED.—The term ‘‘committed relationship’’ 
means a relationship between individuals, each 
at least 18 years of age, in which each indi-
vidual is the other individual’s sole domestic 
partner and both individuals share responsi-
bility for a significant measure of each other’s 
common welfare. The term includes any such 
relationship between 2 individuals that is grant-
ed legal recognition by a State or political sub-
division of a State as a marriage or analogous 
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relationship, including a civil union or domestic 
partnership. 
(4) EMPLOYEE.—The term ‘‘employee’’ means 
an individual who is— 
(A)(i) an employee, as defined in section 
3(e) of the Fair Labor Standards Act of 1938 
(29 U.S.C. 203(e)), who is not covered under 
subparagraph (E) or (F), including such an em-
ployee of the Library of Congress, except that 
a reference in such section to an employer shall 
be considered to be a reference to an employer 
described in clauses (i)(I) and (ii) of paragraph 
(5)(A); or 
(ii) an employee of the Government Ac-
countability Office; 
(B) a State employee described in section 
304(a) of the Government Employee Rights Act 
of 1991 (42 U.S.C. 2000e–16c(a)); 
(C) a covered employee, as defined in sec-
tion 101 of the Congressional Accountability 
Act of 1995 (2 U.S.C. 1301), other than an ap-
plicant for employment; 
(D) a covered employee, as defined in sec-
tion 411(c) of title 3, United States Code; 
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(E) a Federal officer or employee covered 
under subchapter V of chapter 63 of title 5, 
United States Code; or 
(F) any other individual occupying a posi-
tion in the civil service (as that term is defined 
in section 2101(1) of title 5, United States 
Code). 
(5) EMPLOYER.— 
(A) IN GENERAL.—The term ‘‘employer’’ 
means a person who is— 
(i)(I) a covered employer, as defined 
in subparagraph (B), who is not covered 
under subclause (V); 
(II) an entity employing a State em-
ployee described in section 304(a) of the 
Government Employee Rights Act of 1991; 
(III) an employing office, as defined 
in section 101 of the Congressional Ac-
countability Act of 1995; 
(IV) an employing office, as defined in 
section 411(c) of title 3, United States 
Code; or 
(V) an Executive Agency as defined in 
section 105 of title 5, United States Code, 
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and including the U.S. Postal Service and 
the Postal Regulatory Commission; and 
(ii) engaged in commerce (including 
government), or an industry or activity af-
fecting commerce (including government), 
as defined in subparagraph (B)(iii). 
(B) COVERED EMPLOYER.— 
(i) IN
GENERAL.—In subparagraph 
(A)(i)(I), the term ‘‘covered employer’’— 
(I) means any person engaged in 
commerce or in any industry or activ-
ity affecting commerce that employs 1 
or more employees; 
(II) includes— 
(aa) any person acting di-
rectly or indirectly in the interest 
of an employer in relation to an 
employee (within the meaning of 
such phrase in section 3(d) of the 
Fair Labor Standards Act of (29 
U.S.C. 203(d)); and 
(bb) any successor in inter-
est of an employer; 
(III) includes any ‘‘public agen-
cy’’, as defined in section 3(x) of the 
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Fair Labor Standards Act of 1938 
(29 U.S.C. 203(x)); and 
(IV) includes the Government 
Accountability Office and the Library 
of Congress. 
(ii) PUBLIC
AGENCY.—For purposes 
of clause (i)(IV), a public agency shall be 
considered to be a person engaged in com-
merce or in an industry or activity affect-
ing commerce. 
(iii) DEFINITIONS.—For purposes of 
this subparagraph: 
(I) 
COMMERCE.—The 
terms 
‘‘commerce’’ and ‘‘industry or activity 
affecting commerce’’ means any activ-
ity, business, or industry in commerce 
or in which a labor dispute would 
hinder or obstruct commerce or the 
free flow of commerce, and include 
‘‘commerce’’ and any ‘‘industry affect-
ing commerce’’, as defined in para-
graphs (1) and (3) of section 501 of 
the Labor Management Relations Act 
of 1947 (29 U.S.C. 142 (1) and (3)). 
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(II) EMPLOYEE.—The term ‘‘em-
ployee’’ has the same meaning given 
such term in section 3(e) of the Fair 
labor Standards Act of (29 U.S.C. 
203(e)). 
(III) PERSON.—The term ‘‘per-
son’’ has the same meaning given 
such term in section 3(a) of the Fair 
Labor Standards Act of (29 U.S.C. 
203(a)). 
(6) FAMILY MEMBER.—The term ‘‘family mem-
ber’’, with respect to an employee, means the fol-
lowing: 
(A) A spouse or domestic partner. 
(B) A son or daughter. 
(C) A son-in-law or daughter-in-law. 
(D) A parent. 
(E) A grandchild. 
(F) A sibling. 
(G) An uncle or aunt. 
(H) A nephew or niece. 
(I) Any other individual whose close asso-
ciation is the equivalent of a family relationship 
with the employee. 
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(7) FLSA TERMS.—The terms ‘‘employ’’ and 
‘‘State’’ have the meanings given such terms in sec-
tion 3 of the Fair Labor Standards Act of 1938 (29 
U.S.C. 203). 
(8) HEALTH
CARE
PROVIDER.—The term 
‘‘health care provider’’ has the meaning given such 
term in section 101 of the Family and Medical 
Leave Act of 1993 (29 U.S.C. 2611). 
(9) PAID SICK TIME.— 
(A) IN
GENERAL.—The term ‘‘paid sick 
time’’ means an increment of compensated leave 
that— 
(i) is provided by an employer for use 
during an absence from employment for a 
reason described in any paragraph of sec-
tion 202(a); and 
(ii) is calculated based on the employ-
ee’s required compensation under subpara-
graph (B) and the number of hours the 
employee would otherwise be normally 
scheduled to work (or the number of hours 
calculated under subparagraph (C)), except 
that in no event shall such paid sick time 
exceed $511 per day for a use described in 
section 202(a). 
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(B) REQUIRED
COMPENSATION.—Subject 
to paragraph (A)(ii), the employee’s required 
compensation under this subparagraph shall be 
not less than the greater of the following: 
(i) The 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))). 
(ii) The minimum wage rate in effect 
under section 6(a)(1) of the Fair Labor 
Standards 
Act 
of 
1938 
(29 
U.S.C. 
206(a)(1)). 
(iii) The minimum wage rate in effect 
for such employee in the applicable State 
or locality, whichever is greater, in which 
the employee is employed. 
(C) VARYING SCHEDULE HOURS CALCULA-
TION.—In the case of a part-time employee de-
scribed in section 202(b)(2)(B) whose schedule 
varies from week to week to such an extent that 
an employer is unable to determine with cer-
tainty the number of hours the employee would 
have worked if such employee had not taken 
paid sick time under section 202(a), the em-
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ployer 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 the paid sick 
time, including hours for which the em-
ployee 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. 
(D) GUIDELINES.—Not later than 15 days 
after the date of the enactment of this Act, the 
Secretary of Labor shall issue guidelines to as-
sist employers in calculating the amount of paid 
sick time under subparagraph (A). 
(E) REASONABLE NOTICE.—After the first 
workday (or portion thereof) an employee re-
ceives paid sick time under this Act, an em-
ployer may require the employee to follow rea-
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sonable notice procedures in order to continue 
receiving such paid sick time. 
(10) PARENT.—The term ‘‘parent’’, with re-
spect to an employee, means any of the following: 
(A) A biological, foster, or adoptive parent 
of the employee. 
(B) A stepparent of the employee. 
(C) A parent-in-law of the employee. 
(D) A parent of a domestic partner of the 
employee. 
(E) A legal guardian or other person who 
stood in loco parentis to an employee when the 
employee was a child. 
(11) PUBLIC HEALTH EMERGENCY.—The term 
‘‘public health emergency’’ means an emergency with 
respect to an infectious disease declared by the Sec-
retary of Health and Human Services on or after 
January 1, 2022. 
(12) SPOUSE.—The term ‘‘spouse’’ has the 
meaning given such term in section 101 of the Fam-
ily and Medical Leave Act of 1993 (29 U.S.C. 
2611), and includes a husband or wife in a common 
law marriage. 
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SEC. 209. REGULATORY AUTHORITY. 
The Secretary of Labor shall have the authority to 
issue regulations for good cause under sections 553(b)(B) 
and 553(d)(3) of title 5, United States Code, as necessary, 
to carry out the purposes of this Act, including to ensure 
consistency between this Act and Division A and Division 
C of the Public Health Emergency Response Act. 
DIVISION C—TAX CREDITS FOR 
REQUIRED 
PAID 
PUBLIC 
HEALTH EMERGENCY LEAVE 
SEC. 301. PAYROLL CREDIT FOR REQUIRED PAID PUBLIC 
HEALTH EMERGENCY SICK 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) of the Internal Revenue Code of 1986 for 
each calendar quarter an amount equal to 100 percent of 
the qualified public health emergency sick leave wages 
paid by such employer with respect to such calendar quar-
ter. The preceding sentence shall not apply to any em-
ployer for any calendar quarter unless such employer em-
ploys an average of fewer than 500 employees on days dur-
ing such quarter. 
(b) LIMITATIONS AND REFUNDABILITY.— 
(1) 
WAGES
TAKEN
INTO
ACCOUNT.—The 
amount of qualified public health emergency sick 
leave wages taken into account under subsection (a) 
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with respect to any individual shall not exceed $511 
for any day (or portion thereof) for which the indi-
vidual is paid qualified sick leave wages. 
(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) of such Code for 
such calendar quarter (reduced by any credits al-
lowed 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. 
(3) REFUNDABILITY OF EXCESS CREDIT.— 
(A)(i) CREDIT
IS
REFUNDABLE.—If the 
amount of the credit under subsection (a) ex-
ceeds the limitation of paragraph (3) 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. 
(ii) ADVANCING CREDIT.—In anticipation 
of the credit, including the refundable portion 
under clause (i), the credit may be advanced, 
according to forms and instructions provided by 
the Secretary, up to an amount calculated 
under subsection (a), subject to the limits under 
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subsection (b), both calculated through the end 
of the most recent payroll period in the quarter. 
(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 PUBLIC HEALTH EMERGENCY SICK 
LEAVE WAGES.—For purposes of this section, the term 
‘‘qualified public health emergency sick leave wages’’ 
means wages (as defined in section 3121(a) of the Internal 
Revenue Code of 1986) paid by an employer which are 
required to be paid by reason of the Public Health Emer-
gency Paid Sick Leave Act. 
(d) SPECIAL RULES.— 
(1) DENIAL OF DOUBLE BENEFIT.—For pur-
poses 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. No credit 
shall be allowed under this section with respect to 
wages for which a credit is allowed under section 
45S of such Code. 
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(2) ELECTION NOT TO HAVE SECTION APPLY.— 
This section shall not apply with respect to any em-
ployer for any calendar quarter if such employer 
elects (at such time and in such manner as the Sec-
retary 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) STATE AND LOCAL GOVERNMENTS.—This 
credit shall not apply to the Government of the 
United States, the government of any State or polit-
ical subdivision thereof, or any agency or instrumen-
tality of any of the foregoing. 
(e) REGULATIONS.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall prescribe such regula-
tions 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 and ag-
gregation rules under this section through the use of 
successor companies or other means, 
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(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, and 
(4) regulations or other guidance for recap-
turing the benefit of credits determined under this 
section in cases where there is a subsequent adjust-
ment to the credit determined under subsection (a). 
(f) APPLICATION OF SECTION.—This section shall 
apply only to wages paid with respect to days after the 
date of the enactment of this Act. 
(g) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Insur-
ance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social 
Security Act (42 U.S.C. 401) 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 fund at such times and in such manner as to rep-
licate to the extent possible the transfers which would have 
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occurred to such Trust Fund had this section not been 
enacted. 
SEC. 302. CREDIT FOR PUBLIC HEALTH EMERGENCY SICK 
LEAVE FOR CERTAIN SELF-EMPLOYED INDI-
VIDUALS. 
(a) CREDIT AGAINST 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 pub-
lic health emergency sick leave equivalent amount with re-
spect to the individual. 
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 
purposes of this section, the term ‘‘eligible self-employed 
individual’’ means an individual who— 
(1) regularly carries on a trade or business 
within the meaning of section 1402 of such Code, 
and 
(2) would be entitled to receive paid leave dur-
ing the taxable year pursuant to the Public Health 
Emergency Paid Sick Leave Act if the individual 
were an employee of an employer (other than himself 
or herself). 
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