this section (without regard to this subsection). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund or Account had this section not been enacted. 7004. Credit for family leave for certain self-employed individuals (a) Credit against self-employment tax In the case of an eligible self-employed individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified family leave equivalent amount with respect to the individual. (b) Eligible self-employed individual For purposes of this section, the term eligible self-employed individual means an individual who— (1) regularly carries on any trade or business within the meaning of section 1402 of such Code, and (2) would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act if the individual were an employee of an employer (other than himself or herself). (c) Qualified family leave equivalent amount For purposes of this section— (1) In general The term qualified family leave equivalent amount means, with respect to any eligible self-employed individual, an amount equal to the product of— (A) the number of days (not to exceed 50) during the taxable year that the individual is unable to perform services in any trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive paid leave as described in subsection (b), multiplied by (B) the lesser of— (i) 67 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