; (D) the individual is engaged in caregiving (without compensation) for an individual who has a current diagnosis of COVID–19 or is under quarantine as described in subparagraph (B)); or (E) the individual is engaged in caregiving (without compensation), because of the COVID–19-related closing of a school or other care facility or care program, for a child or other individual unable to provide self-care. (5) Coordination with certain tax credits Notwithstanding paragraph (1), no individual may become entitled to Pandemic Self-Employment and Job Entrant Compensation under an agreement under subsection (a) unless the individual makes an irrevocable election (at such time and in such manner as the Secretary of the Treasury may provide) to have sections 7002 and 7004 of the Families First Coronavirus Response Act not apply with respect to such individual. An individual who makes such an election shall not be treated as an individual to whom a credit is allowable under such sections. (c) Payments to States (1) In general (A) Full reimbursement There shall be paid to each State which has entered into an agreement under this section an amount equal to 100 percent of— (i) the total amount of Pandemic Self-Employment and Job Entrant Compensation paid to individuals by the State pursuant to such agreement