taxes) based on the taxpayer’s good faith estimates of gross self-employment income and qualified self-employment income for the first taxable year beginning in 2020 and such other information as the Secretary of the Treasury (or the Secretary’s delegate) shall require, subject to the limitations provided in this section, (2) to provide for the reconciliation of such advance payment with the amount of the credit at the time of filing the return of tax for the taxpayer’s first taxable year beginning in 2020, (3) to provide for the application of this section to partners in partnerships, and (4) to implement the purposes of this section. C Credits for paid sick and family leave 20221. Extension of credits (a) In general Sections 7001(g), 7002(e), 7003(g), and 7004(e) of the Families First Coronavirus Response Act are each amended by striking 2020 and inserting 2021 . (b) Effective date The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate. 20222. Repeal of reduced rate of credit for certain leave (a) Payroll credit Section 7001(b) of the Families First Coronavirus Response Act is amended by inserting or any day on or after the date of the enactment of the Worker Health Coverage Protection Act after 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 . (b) Self-Employed credit (1) In general Clauses (i) and (ii) of section 7002(c)(1)(B) of the Families First Coronavirus Response Act are each amended by inserting inserting or any day on or after the date of the enactment of the Worker Health Coverage Protection Act after 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 . (2) Conforming amendment Section 7002(d)(3) of the Families First Coronavirus Response Act is amended by inserting inserting or any day