Public Health Emergency Response Act

Bill: 118-hr-4009
Sponsor: full_name: Rep. Barragan, Nanette Diaz [D-CA-44]
Introduced: 2023-06-12
Policy area: Labor and Employment
Latest action: action_date: 2024-12-17
text: Referred to the Subcommittee on Social Security.

Summaries:

tv_txt: I 118th CONGRESS 1st Session H. R. 4009 IN THE HOUSE OF REPRESENTATIVES June 12, 2023 Ms. Barragán (for herself, Ms. Tokuda , Mr. Lynch , Mr. Carson , and Ms. Norton ) introduced the following bill; which was referred to the Committee on Education and the Workforce , and in addition to the Committees on Oversight and Accountability , House Administration , the Judiciary , and Ways and Means , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To establish emergency paid sick leave for individuals impacted by a public health emergency, and for other purposes.

1. Short title This Act may be cited as the Public Health Emergency Response Act . 2. Table of contents The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. Sec. 3. References. Division A—Public Health Emergency Family and Medical Leave Expansion Act Sec. 101. Short title. Sec. 102. Amendments to the Family and Medical Leave Act of 1993. Sec. 103. Employment under multiemployer bargaining agreements. Sec. 104. Regulatory authority. Division B—Public Health Emergency Paid Sick Leave Act Sec. 201. Short title. Sec. 202. Paid sick time requirement. Sec. 203. Notice. Sec. 204. Prohibited acts. Sec. 205. Enforcement. Sec. 206. Employment under multiemployer bargaining agreements. Sec. 207. Rules of construction. Sec. 208. Definitions. Sec. 209. Regulatory authority. Division C—Tax Credits for Required Paid Public Health Emergency Leave Sec. 301. Payroll credit for required paid public health emergency sick leave. Sec. 302. Credit for public health emergency sick leave for certain self-employed individuals. Sec. 303. Payroll credit for required paid public health emergency family leave. Sec. 304. Credit for public health emergency family leave for certain self-employed individuals. Sec. 305. Special rule related to tax on employers. 3. References Except as expressly provided otherwise, any reference to this Act contained in any division of this Act shall be treated as referring only to the provisions of that division. A Public Health Emergency Family and Medical Leave Expansion Act 101. Short title This Act may be cited as Public Health Emergency Family and Medical Leave Expansion Act . 102. Amendments to the Family and Medical Leave Act of 1993 (a) Public health emergency leave (1) In general Section 102(a) 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: (6) Public health emergency leave (A) In general An eligible employee shall be entitled to the number of workweeks of leave determined under section 111(b)(3) because of a qualifying need related to a public health emergency in accordance with section 111. . (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)(1)(F) and inserting under subsections (a)(1)(F) and (a)(1)(G) . (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: 111. Public health emergency leave (a) Definitions The following shall apply with respect to leave under section 102(a)(6): (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)(6). (B) Employer threshold Section 101(4)(A)(i) shall be applied by substituting 1 or more 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)(6): (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 has a need for leave because the employee is caring for a child or family member of such employee due to disruptions to childcare, school, or caregiver services as a result of a public health emergency. (B) Public health emergency The term public health emergency means an emergency with respect to an infectious disease declared by the Secretary of Health and Human Services on or after January 1, 2022. (C) Child The term child means a biological, foster, or adopted child, a stepchild, a child of a domestic partner, a legal ward, or a child of a person standing in loco parentis under 18 years of age. (D) Family member The term family member , with respect to an employee, means the following: (i) A spouse or domestic partner. (ii) A son or daughter. (iii) A son-in-law or daughter-in-law. (iv) A parent. (v) A parent-in-law. (vi) A grandchild. (vii) A sibling. (viii) An uncle or aunt. (ix) A nephew or niece. (x) Any other individual whose close association is the equivalent of a family relationship with the employee. (E) Domestic partner (i) In general The term domestic partner , with respect to an individual, means another individual with whom the individual is in a committed relationship. (ii) Committed relationship defined The term committed relationship means a relationship between individuals, each at least 18 years of age, in which each individual is the other individual’s sole domestic partner and both individuals share responsibility for a significant measure of each other’s common welfare. The term includes any such relationship between 2 individuals that is granted legal recognition by a State or political subdivision of a State as a marriage or analogous relationship, including a civil union or domestic partnership. (F) 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 ). (b) Paid leave (1) Availability of paid leave (A) In general An employer shall provide paid leave for each day of leave under section 102(a)(6) that an employee takes. (B) Calculation Paid leave under subparagraph (A) for an employee shall be calculated based on— (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) )); and (ii) the number of hours the employee would otherwise be normally scheduled to work (or the number of hours calculated under paragraph (2)). (C) Clarification In no event shall such paid leave exceed $511 per day. (2) 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)(6), the employer shall use the following in place of such number: (A) Subject to subparagraph (B), 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. (B) 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. (3) Length of public health emergency leave The number of workweeks of leave to which an employee is entitled for the purposes of this section shall be the greater of— (A) 12 workweeks, or (B) the number of workweeks determined by the Secretary of Labor, in consultation with the Director of the Centers for Disease Control and Prevention, to be appropriate in relation to such public health emergency. (c) Notice In any case where the necessity for leave under section 102(a)(6) for the purpose described in subsection (a)(2)(A) 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)(6). (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 an infectious disease concludes; or (B) the date that is a number of weeks equal to the number of workweeks of leave to which an employee is entitled under subsection (b)(3) after the date on which the employee’s leave under section 102(a)(6) commences. . 103. Employment under multiemployer bargaining agreements (a) Employers An employer signatory to a multiemployer collective bargaining agreement may, consistent with its bargaining obligations and its collective bargaining agreement, fulfill its obligations under section 111(b)(2) of title I of the Family and Medical Leave Act of 1993, as added by the Public Health Emergency Response Act , by making contributions to a multiemployer fund, plan, or program based on the paid leave each of its employees is entitled to under such section while working under the multiemployer collective bargaining agreement, provided that the fund, plan, or program enables employees to secure pay from such fund, plan, or program based on hours they have worked under the multiemployer collective bargaining agreement for paid leave taken under section 102(a)(6) of title I of the Family and Medical Leave Act of 1993, as added by the Public Health Emergency Response Act . (b) Employees Employees who work under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection (a) may secure pay from such fund, plan, or program based on hours they have worked under the multiemployer collective bargaining agreement for paid leave taken under section 102(a)(6) of title I of the Family and Medical Leave Act of 1993, as added by the Public Health Emergency Response Act . 104. 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 B and Division C of the Public Health Emergency Response Act . B Public Health Emergency Paid Sick Leave Act 201. Short title This Act may be cited as the Public Health Emergency Paid Sick Leave Act . 202. Paid sick time requirement (a) In general An employer shall provide to each employee employed by the employer paid sick time if the employ is unable to work (or telework) for any of the following reasons: (1) The employee has been diagnosed with a covered infectious disease and needs to self-isolate. (2) The employee has been advised or ordered to isolate or quarantine by a public official having jurisdiction or a health care provider on the basis that the physical presence of the employee on the job would jeopardize the health of others because— (A) the employee has been exposed to a covered infectious disease; or (B) the employee is exhibiting symptoms of a covered infectious disease. (3) The employee is experiencing the symptoms of a covered infectious disease and is seeking diagnosis or medical care. (4) The employee is caring for a family member of the employee who has been diagnosed as described in paragraph (1) or has been advised or ordered as described in paragraph (2). (5) The employee is experiencing any other substantially similar condition specified by the Secretary of Labor, in consultation with the Secretary of the Treasury and the Secretary of Health and Human Services. (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 equal to the sum of— (A) the number of weeks of leave, as determined under paragraph (3), to which an employee is entitled in relation to a covered infectious disease, multiplied by (B) (i) in the case of a full-time employee, 40 hours per week for which an employee receives leave under subsection (a), or (ii) in the case of a part-time employees, a number of hours equal to the number of hours that such employee works, on average, over a week. (3) Weeks of leave The Secretary of Labor, in consultation with the Director of the Centers for Disease Control and Prevention, shall determine the number of weeks of leave to which an employee is entitled in relation to a covered infectious disease. (4) 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) Employers with existing policies With respect to an employer that provides paid leave on the day before the date of enactment of this Act— (1) the paid sick time under this Act shall be made available to employees of the employer in addition to such paid leave; and (2) the employer may not change such paid leave on or after such date of enactment to avoid being subject to paragraph (1). (e) 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. (f) 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. (2) Sequencing (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). 203. Notice (a) In general Each employer shall post and keep posted, in conspicuous places on the premises of the employer where notices to employees are customarily posted, a notice, to be prepared or approved by the Secretary of Labor, of the requirements described in this Act. (b) Model notice Not later than 7 days after the date of enactment of this Act, the Secretary of Labor shall make publicly available a model of a notice that meets the requirements of subsection (a). 204. Prohibited acts (a) Interference with rights (1) Exercise of rights It shall be unlawful for any employer to interfere with, restrain, or deny the exercise of, or the attempt to exercise, any right provided under this Act, including— (A) discharging or discriminating against (including retaliating against) any individual, including a job applicant, for exercising, or attempting to exercise, any right provided under this Act; (B) using the taking of paid sick time or unpaid sick time under this Act as a negative factor in an employment action, such as hiring, promotion, reducing hours or number of shifts, or a disciplinary action; or (C) counting the paid sick time or unpaid sick time under a no-fault attendance policy or any other absence-control policy. (2) Discrimination It shall be unlawful for any employer to discharge or in any other manner discriminate against (including retaliating against) any individual, including a job applicant, for opposing any practice made unlawful by this Act. (b) Interference with proceedings or inquiries It shall be unlawful for any person to discharge or in any other manner discriminate against (including retaliating against) any individual, including a job applicant, because such individual— (1) has filed an action, or has instituted or caused to be instituted any proceeding, under or related to this Act; (2) has given, or is about to give, any information in connection with any inquiry or proceeding relating to any right provided under this Act; or (3) has testified, or is about to testify, in any inquiry or proceeding relating to any right provided under this Act. (c) Construction Nothing in this section shall be construed to state or imply that the scope of the activities prohibited by section 105 of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2615 ) is less than the scope of the activities prohibited by this section. 205. Enforcement (a) Unpaid sick leave An employer who violates section 202 shall— (1) be considered to have failed to pay minimum wages in violation of section 6 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 206 ); and (2) be subject to the penalties described in sections 16 and 17 of such Act ( 29 U.S.C. 216 ; 217) with respect to such violation. (b) Unlawful termination An employer who willfully violates section 204 shall— (1) be considered to be in violation of section 15(a)(3) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 215(a)(3) ); and (2) be subject to the penalties described in sections 16 and 17 of such Act ( 29 U.S.C. 216 ; 217) with respect to such violation. 206. Employment under multiemployer bargaining agreements (a) Employers An employer signatory to a multiemployer collective bargaining agreement may, consistent with its bargaining obligations and its collective bargaining agreement, fulfill its obligations under this Act by making contributions to a multiemployer fund, plan, or program based on the hours of paid sick time each of its employees is entitled to under this Act while working under the multiemployer collective bargaining agreement, provided that the fund, plan, or program enables employees to secure pay from such fund, plan, or program based on hours they have worked under the multiemployer collective bargaining agreement and for the uses specified under section 202(a). (b) Employees Employees who work under a multiemployer collective bargaining agreement into which their employers make contributions as provided in subsection (a) may secure pay from such fund, plan, or program based on hours they have worked under the multiemployer collective bargaining agreement for the uses specified in section 202(a). 207. Rules of construction Nothing in this Act shall be construed— (1) to in any way diminish the rights or benefits 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 employee’s termination, resignation, retirement, or other separation from employment for paid sick time under this Act that has not been used by such employee. 208. Definitions For purposes of the Act: (1) Child The term child means a biological, foster, or adopted child, a stepchild, a child of a domestic partner, a legal ward, or a child of a person standing in loco parentis under 18 years of age. (2) Covered infectious disease The term covered infectious disease means an infectious disease 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 defined The term committed relationship means a relationship between individuals, each at least 18 years of age, in which each individual is the other individual’s sole domestic partner and both individuals share responsibility for a significant measure of each other’s common welfare. The term includes any such relationship between 2 individuals that is granted legal recognition by a State or political subdivision of a State as a marriage or analogous 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 employee 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 Accountability 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 section 101 of the Congressional Accountability Act of 1995 ( 2 U.S.C. 1301 ), other than an applicant for employment; (D) a covered employee, as defined in section 411(c) of title 3, United States Code; (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 position 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 employee 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 Accountability 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, and including the U.S. Postal Service and the Postal Regulatory Commission; and (ii) engaged in commerce (including government), or an industry or activity affecting 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 activity affecting commerce that employs 1 or more employees; (II) includes— (aa) any person acting directly 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 interest of an employer; (III) includes any public agency , as defined in section 3(x) of the 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 commerce or in an industry or activity affecting commerce. (iii) Definitions For purposes of this subparagraph: (I) Commerce The terms commerce and industry or activity affecting commerce means any activity, 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 affecting commerce , as defined in paragraphs (1) and (3) of section 501 of the Labor Management Relations Act of 1947 (29 U.S.C. 142 (1) and (3)). (II) Employee The term employee 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 person 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 member , with respect to an employee, means the following: (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 association is the equivalent of a family relationship with the employee. (7) FLSA terms The terms employ and State have the meanings given such terms in section 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 section 202(a); and (ii) is calculated based on the employee’s required compensation under subparagraph (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). (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 calculation In the case of a part-time employee described 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 certainty the number of hours the employee would have worked if such employee had not taken paid sick time under section 202(a), 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 the paid sick time, 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. (D) Guidelines Not later than 15 days after the date of the enactment of this Act, the Secretary of Labor shall issue guidelines to assist employers in calculating the amount of paid sick time under subparagraph (A). (E) Reasonable notice After the first workday (or portion thereof) an employee receives paid sick time under this Act, an employer may require the employee to follow reasonable notice procedures in order to continue receiving such paid sick time. (10) Parent The term parent , with respect 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 Secretary 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 Family and Medical Leave Act of 1993 ( 29 U.S.C. 2611 ), and includes a husband or wife in a common law marriage. 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 . C Tax Credits for Required Paid Public Health Emergency Leave 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 quarter. The preceding sentence shall not apply to any employer for any calendar quarter unless such employer employs an average of fewer than 500 employees on days during 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) with respect to any individual shall not exceed $511 for any day (or portion thereof) for which the individual 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 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. (3) Refundability of excess credit (A) (i) Credit is refundable If the amount of the credit under subsection (a) exceeds 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 subsection (b), both calculated through the end of the most recent payroll period in the quarter. (B) Treatment of payments For purposes 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 Emergency Paid Sick Leave Act . (d) Special rules (1) 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. No credit shall be allowed under this section with respect to wages for which a credit is 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 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) State and local governments 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. (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 the limitations and aggregation rules under this section through the use of successor companies or other means, (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 recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment 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 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 ) 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 had this section not been enacted. 302. Credit for public health emergency sick leave for certain self-employed individuals (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 public health emergency sick leave equivalent amount with respect 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 during 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). (c) Qualified public health emergency sick leave equivalent amount For purposes of this section— (1) In general The term qualified public health emergency 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 the 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) $511, or (ii) 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 (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 number of days during such taxable year with respect to which the individual would be entitled to receive sick 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 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 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) paid by an employer which are required to be paid by reason of the Public Health Emergency Paid Sick Leave Act , the qualified sick leave equivalent amount otherwise determined 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 Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter. (e) Application of section Only days 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 possessions (1) Payments to possessions with mirror code tax systems The Secretary of the Treasury 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 government of the respective possession. (2) Payments to other possessions The Secretary of the Treasury 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 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, 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 prevent the avoidance of the purposes of this section, and (2) regulations or other guidance to minimize compliance and recordkeeping burdens under this section. 303. Payroll credit for required paid public health emergency 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) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of the qualified public health emergency family leave wages paid by such employer with respect to such calendar quarter. The preceding sentence shall not apply to any employer for any calendar quarter unless such employer employs an average of fewer than 500 employees on days during such quarter. (b) Limitations and refundability (1) Wages taken into account The amount of qualified public health emergency family leave wages taken into account under subsection (a) with respect to any individual shall not exceed $511 for each day (or portion thereof) for which the individual is paid qualified public health emergency family 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 allowed under subsections (e) and (f) of section 3111 of such Code, and section 9001 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) paid by an employer which are required to be paid by reason of the Public Health Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act). (d) Special rules (1) 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. No credit shall be allowed under this section with respect to wages for which a credit is 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 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) State and local governments 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. (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 the limitations and aggregation rules under this section through the use of successor companies or other means, (2) regulations or other guidance to minimize compliance and recordkeeping 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 recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment 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 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 ) 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 had this section not been enacted. 304. Credit for public health emergency family leave for certain self-employed individuals (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 public health emergency family leave equivalent amount with respect 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 during the taxable year pursuant to the Public Health Emergency Family and Medical Leave Expansion Act if the individual were an employee of an employer (other than himself or herself). (c) Qualified public health emergency family leave equivalent amount For purposes of this section— (1) In general The term qualified public health emergency 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 the applicable number of days) during the taxable year that the individual is unable to perform services in the 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) the average daily self-employment income of the individual for the taxable year, or (ii) $511. (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 (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 number of days during such taxable year with respect to which the individual would be entitled 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 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 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) paid by an employer which are required to be paid by reason of the Public Health Emergency Family and Medical Leave Expansion Act , the qualified family leave equivalent amount otherwise determined 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 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 Public Health Emergency Paid Sick Leave Act shall be treated as including a reference 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 possessions (1) Payments to possessions with mirror code tax systems The Secretary of the Treasury 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 government of the respective possession. (2) Payments to other possessions The Secretary of the Treasury 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 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, 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 section, and (2) regulations or other guidance to minimize compliance and recordkeeping burdens under this section. 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 Medical Leave Expansion Act and the Public Health Emergency Paid Sick Leave Act shall not be considered wages for purposes of section 3111(a) of the Internal Revenue Code of 1986. (b) 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 ) 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 had this section not been enacted.