percent of the average daily self-employment income of the individual for the taxable year, or (ii) $200. (2) Average daily self-employment income For purposes of this subsection, the term average daily self-employment income means an amount equal to— (A) the net earnings from self-employment income of the individual for the taxable year, divided by (B) 260. (d) Special rules (1) Credit refundable (A) In general The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any refund due from the credit determined under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (2) Documentation No credit shall be allowed under this section unless the individual maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual. (3) Denial of double benefit In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) or compensation (as defined in section 3231(e) of the Internal Revenue Code) paid by an employer which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act, the qualified family leave equivalent amount otherwise described in subsection (c) shall be reduced (but not below zero) to the extent that the sum of the amount described in such subsection and in section 7003(b)(1) exceeds $10,000. (4) Certain terms Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter. (5) References to Emergency Family and Medical Leave Expansion Act Any reference in this section to the Emergency Family and Medical Leave Expansion Act shall be treated as