Account established under section 15A(a) of the Railroad Retirement Act of 1974 ( 45 U.S.C. 14 231n–1(a)) amounts equal to the reduction in revenues to the Treasury by reason of 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. G Credits for paid sick and family leave 261. Extension of credits Sections 7001(g), 7002(e), 7003(g), and 7004(e) of Public Law 116–127 are each amended by striking 2020 and inserting 2021 . 262. Repeal of reduced rate of credit for certain leave (a) Payroll credit Section 7001(b) of Public Law 116–127 is amended by striking $200 ($511 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) and inserting $511 . (b) Self-Employed credit (1) In general Section 7002(c)(1)(B) of Public Law 116–127 is amended to read as follows: (B) the lesser of— (i) $511, or (ii) the average daily self-employment income of the individual for the taxable year. . (2) Conforming amendment Section 7002(d)(3) of Public Law 116–127 is amended by striking $2,000 ($5,110 in the case of any day any portion of which is paid sick time described in paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave Act) and inserting $5,110 . 263. Federal, State, and local governments allowed tax credits for paid sick and paid family and medical leave (a) Credit for required paid sick leave Section 7001(e) of Public Law 116–127 is amended by striking paragraph (4). (b) Credit for required paid family leave Section 7003(e) of Public Law 116–127 is amended by striking paragraph (4). 264. Credits not allowed to certain large employers (a) Credit for required paid sick leave (1) In general Section 7001(a) of Public Law 116–127 is amended by striking