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TC.141
The baseline tax system would not allow credits for particular activities or targeted as specific groups. Under current law, however, self-employed individuals are allowed a refundable credit equal for certain family or sick leave taken. In general, the sick leave credit is equal to 100% of daily self-employment income (equal to self-employment income divided by 260) during a period of qualified sick leave, up to $511 per day for 10 days. The family leave credit is equal to two thirds of daily self-employment income (but no greater than two thirds of $200) during a period of qualified family leave for up to 10 weeks. Under current law, the credit applies to leave taken prior to October 1, 2021.
This chart shows obligations for the program by fiscal year. All data for this chart was provided by the
administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.
For more information on each of these data sources, please see the
About the data page.
OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.
