Details of Public Law 117-2, section 9643 , Credit for Family 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 family leave equivalent amount with respect to the eligible self-employed individual, for up to 60 days occurring during the period beginning on 4/1/2021 and ending on 9/30/2021. The qualified family leave equivalent amount is generally determined by:

The number of days (not to exceed 60) an individual is unable to perform services in a trade or business due to caring for their child because COVID-19 caused a school or place of care to close multiplied by,

The lesser of $200, or 67 percent of the average daily self-employment income of the individual for the taxable year.