ber of days’’ means, with respect to any taxable 
year, the number of days during such taxable year 
with respect to which the individual would be enti-
tled to receive paid leave as described in subsection 
(b). 
(d) SPECIAL RULES.— 
(1) CREDIT REFUNDABLE.— 
(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 pur-
poses of section 1324 of title 31, United States 
Code, any refund due from the credit deter-
mined 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 al-
lowed under this section unless the individual main-
tains such documentation as the Secretary may pre-
scribe 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 
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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 Emergency 
Family and Medical Leave Expansion Act, the quali-
fied family leave equivalent amount otherwise deter-
mined under subsection (c) shall be reduced (but not 
below zero) in the same proportion that the number 
of days for which such wages are received bears to 
the number of days described in subsection 
(c)(1)(A). 
(4) CERTAIN TERMS.—Any term used in this 
section which is also used in chapter 2 of the Inter-
nal 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 Public Health Emergency Paid 
Sick Leave Act shall be treated as including a ref-
erence to the amendments made by such Act. 
(e) APPLICATION OF SECTION.—Only days occurring 
after the date of the enactment of this Act may be taken 
into account under subsection (c)(1)(A). 
(f) APPLICATION OF CREDIT IN CERTAIN POSSES-
SIONS.— 
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(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury 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 based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the pro-
visions 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 posses-
sion has a plan, which has been approved by the 
Secretary of the Treasury, under which such posses-
sion will promptly distribute such payments to its 
residents. 
(3) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
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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 pos-
session under such system is determined by ref-
erence 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 provi-
sion referred to in subsection (b)(2) of such section. 
(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 this section, and 
(2) regulations or other guidance to minimize 
compliance and recordkeeping burdens under this 
section. 
SEC. 305. SPECIAL RULE RELATED TO TAX ON EMPLOYERS. 
(a) IN GENERAL.—Any wages required to be paid by 
reason of the Public Health Emergency Family and Med-
ical Leave Expansion Act and the Public Health Emer-
gency Paid Sick Leave Act shall not be considered wages 
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for purposes of section 3111(a) of the Internal Revenue 
Code of 1986. 
(b) 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 
occurred to such Trust Fund had this section not been 
enacted. 
Æ 
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