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 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 . (c) Effective date The amendments made by this section shall apply to days on or after the date of the enactment of this Act. 20223. Increase in limitations on credits for paid family leave (a) Increase in overall limitation on qualified family leave wages (1) In general Section 7003(b)(1)(B) of the Families First Coronavirus Response Act is amended by striking $10,000 and inserting $12,000 . (2) Conforming amendment Section 7004(d)(3) of the Families First Coronavirus Response Act is amended by striking $10,000 and inserting $12,000 . (b) Increase in qualified family leave equivalent amount for self-employed individuals Section 7004(c)(1)(A) of the Families First Coronavirus Response Act is amended by striking 50 and inserting 60 . (c) 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. 20224. Election to use prior year net earnings from self-employment in determining average daily self-employment income (a) Credit for sick leave Section 7002(c) of the Families First Coronavirus Response Act is amended by adding at the end the following new paragraph: (4) Election to use prior year net earnings from self-employment income In the case of an individual who elects (at such time and in such manner as the Secretary, or the Secretary’s delegate, may provide) the application of this paragraph, paragraph (2)(A) shall be applied by substituting the prior taxable year for the taxable year . . (b) Credit for