(1) Emergency family relief period Beginning on the date of enactment, an emergency family relief period shall encompass any monthlong period prior to January 1, 2021— (A) during which time an elementary or secondary school as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ) or place of care attended by a dependent child has been closed, or a child care provider of such child who receives compensation for providing child care services on a regular basis is unavailable, due to an emergency with respect to COVID–19 declared by a Federal, state, or local authority, or (B) during which time the filer or the filer’s spouse has experienced economic hardship including job loss, lost wages, or lost self-employment income, due to an emergency with respect to COVID–19 declared by a Federal, state, or local authority. (2) Partial emergency family relief period Beginning on the date of enactment, a partial emergency family relief period shall encompass any period shorter than one month prior to January 1, 2021— (A) during which time an elementary or secondary school as such terms are defined in section 8101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ) or place of care attended by a dependent child has been closed, or a child care provider of such child who receives compensation for providing child care services on a regular basis is unavailable, due to an emergency with respect to COVID–19 declared by a Federal, state, or local authority, or (B) during which time the filer or the filer’s spouse has experienced economic hardship including job loss, lost wages, or lost self-employment income, due to an emergency with respect to COVID–19 declared by a Federal, state, or local authority. (3) Overlap For the purpose of calculating a filer’s emergency family relief credits, no emergency family relief period or partial emergency family relief period may overlap with another emergency family relief period or partial emergency family relief