(b) Credit for sick leave for certain self-employed individuals Section 7002 of division G of the Families First Coronavirus Response Act is amended by inserting after subsection (g) the following new subsection: (h) Advancing credit The Secretary of the Treasury (or the Secretary's delegate) shall issue such forms and instructions as are necessary— (1) to allow the advance payment of the credit under subsection (a), subject to the limitations provided in this section, based on such information as the Secretary shall require, and (2) to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the taxable year. . (c) Payroll credit for required paid family leave Section 7003 of division G of the Families First Coronavirus Response Act is amended by inserting after subsection (g) the following new subsection: (h) Treatment of deposits The Secretary of the Treasury (or the Secretary's delegate) shall waive any penalty under section 6656 of the Internal Revenue Code of 1986 for any failure to make a deposit of the tax imposed by section 3111(a) or 3221(a) of such Code if the Secretary determines that such failure was due to the anticipation of the credit allowed under this section. . (d) Credit for family leave for certain self-employed individuals Section 7004 of division G of the Families First Coronavirus Response Act is amended by inserting after subsection (e) the following new subsection: (f) Advancing credit The Secretary of the Treasury (or the Secretary's delegate) shall issue such forms and instructions as are necessary— (1) to allow the advance payment of the credit under subsection (a), subject to the limitations provided in this section, based on such information as the Secretary shall require, and (2) to provide for the reconciliation of such advance payment with the amount advanced at the time of filing the return of tax for the taxable year. . E Temporary Permit Use to Guarantee Money Market Mutual Funds 5001. Non-applicability of