Details of Public Law 117-2, section 9642 , Credit for Sick Leave for Certain Self-Employed Individuals

The section allows eligible self-employed individuals, as defined, a refundable credit against federal income tax equal to the qualified sick leave equivalent amount with respect to the eligible self-employed individual, for up to 10 days occurring during the period beginning on 4/1/2021 and ending on 9/30/2021. The qualified sick leave equivalent amount is generally determined by:

The number of days an individual is unable to perform services in a trade or business due to certain conditions relating to sickness caused by COVID-19 multiplied by,

The lessor of $200 ($511 in certain situations), or 67 percent (100 percent in certain situations) of the average daily self-employment income of the individual for the taxable year.