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 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. 20225. Federal, State, and local governments allowed tax credits for paid sick and paid family and medical leave (a) In general Sections 7001(e) and 7003(e) of the Families First Coronavirus Response Act are each amended by striking paragraph (4). (b) Coordination with application of certain definitions (1) In general Sections 7001(c) and 7003(c) of the Families First Coronavirus Response Act are each amended— (A) by inserting , determined without regard to paragraphs (1) through (22) of section 3121(b) of such Code after as defined in section 3121(a) of the Internal Revenue Code of 1986 , and (B) by inserting , determined without regard to the sentence in paragraph (1) thereof which begins Such term does include remuneration after as defined in section 3231(e) of the Internal Revenue Code . (2) Conforming amendments Sections 7001(e)(3) and 7003(e)(3) of the Families First Coronavirus Response Act are each amended by striking Any term and inserting Except as otherwise provided in this section, any term . (c) Effective date The amendments made by this section shall take effect as if included in the provisions of the Families