individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for any taxable year an amount equal to 100 percent of the qualified public health emergency sick leave equivalent amount with respect to the individual. (b) Eligible self-Employed individual For purposes of this section, the term eligible self-employed individual means an individual who— (1) regularly carries on a trade or business within the meaning of section 1402 of such Code, and (2) would be entitled to receive paid leave during the taxable year pursuant to the Public Health Emergency Paid Sick Leave Act if the individual were an employee of an employer (other than himself or herself). (c) Qualified public health emergency sick leave equivalent amount For purposes of this section— (1) In general The term qualified public health emergency sick leave equivalent amount means, with respect to any eligible self-employed individual, an amount equal to— (A) the number of days during the taxable year (but not more than the applicable number of days) that the individual is unable to perform services in the trade or business referred to in section 1402 of such Code for a reason with respect to which such individual would be entitled to receive sick leave as described in subsection (b), multiplied by (B) the lesser of— (i) $511, or (ii) the average daily self-employment income of the individual for the taxable year. (2) Average daily self-employment income For purposes of this subsection, the term average daily self-employment income means an amount equal to— (A) the net earnings from self-employment of the individual for the taxable year, divided by (B) 260. (3) Applicable number of days For purposes of this subsection, the term applicable number of days means, with respect to any taxable year, the number of days during such taxable year with respect to which the individual would be entitled to receive sick leave as described in subsection (b). (d) Special rules (1) Credit refundable (A) In