Sec. 287. ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELF-EMPLOYMENT IN DETERMINING AVERAGE DAILY SELF-EMPLOYMENT INCOME FOR PURPOSES OF CREDITS FOR PAID SICK AND FAMILY LEAVE
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## SEC. 287 ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELF-EMPLOYMENT IN DETERMINING AVERAGE DAILY SELF-EMPLOYMENT INCOME FOR PURPOSES OF CREDITS FOR PAID SICK AND FAMILY LEAVE ###
(a)Credit for Sick Leave Section 7002(c) of the Families First Coronavirus Response Act is amended by adding at the end the following new paragraph: > > #### “(4) Election to use prior year net earnings from self-employment income > > In the case of an individual who elects (at such time and in such manner as the Secretary, or the Secretary’s delegate, may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.” > . ###
(b)Credit for Family Leave Section 7004(c) of the Families First Coronavirus Response Act is amended by adding at the end the following new paragraph: > > #### “(4) Election to use prior year net earnings from self-employment income > > In the case of an individual who elects (at such time and in such manner as the Secretary, or the Secretary’s delegate, may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting ‘the prior taxable year’ for ‘the taxable year’.” > . ###
(c)Effective Date **[**[26 U.S.C. 1401 note](/us/usc/t26/s1401)**]** The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate.
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Sec. 287
ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELF-EMPLOYMENT IN DETERMINING AVERAGE DAILY SELF-EMPLOYMENT INCOME FOR PURPOSES OF CREDITS FOR PAID SICK AND FAMILY LEAVE
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