net earnings from self-employment under section 1402 of such Code for such taxable year, and (2) the eligible individual’s distributive share of gross income (as determined under section 702(c) of such Code) from any trade or business carried on by a partnership for purposes of determining net earnings from self-employment under section 1402 of such Code (and which is not excluded under such section) for such taxable year. (f) Special rules (1) Credit refundable (A) In general The credit determined under this section shall be treated as a credit allowed to the taxpayer under subpart C of part IV of subchapter A of chapter 1 of such Code. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any refund due from the credit allowed under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (2) Documentation No credit shall be allowed under this section unless the taxpayer maintains such documentation as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe to establish such individual as an eligible self-employed individual. (3) Denial of double benefit Qualified self-employment income shall be reduced by— (A) the qualified sick leave equivalent amount for which a credit is allowed under section 7002(a) of the Families First Coronavirus Response Act and the qualified family leave equivalent amount for which a credit is allowed under section 7004(a) of such Act, (B) the qualified wages for which a credit is allowed under section 2301 of the CARES Act, (C) the amount of the credit allowed under section 6432 of the Internal Revenue Code of 1986 (as added by this Act), and (D) except to the extent taken into account in determining gross self-employment income, amounts from a covered loan under section 7(a)(36) of the Small Business Act that are— (i) forgiven pursuant to section 1106(b) of the CARES Act, and (ii) paid or distributed to the eligible self-employed individual as