during such taxable year with respect to which the individual would be entitled to receive paid leave as described in subsection (b). (d) 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 determined 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 individual maintains such documentation as the Secretary may prescribe to establish such individual as an eligible self-employed individual. (3) Denial of double benefit In the case of an individual who receives wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) paid by an employer which are required to be paid by reason of the Public Health Emergency Family and Medical Leave Expansion Act , the qualified family leave equivalent amount otherwise determined under subsection (c) shall be reduced (but not below zero) in the same proportion that the number of days for which such wages are received bears to the number of days described in subsection (c)(1)(A). (4) Certain terms Any term used in this section which is also used in chapter 2 of the Internal Revenue Code of 1986 shall have the same meaning as when used in such chapter. (5) References to emergency family and medical leave expansion act Any reference in this section to the Public Health Emergency Paid Sick Leave Act shall be treated as including a reference to the amendments made by such Act. (e) Application of section Only days occurring after the date of the enactment of this Act may be taken into account under subsection (c)(1)(A). (f) Application of credit in certain possessions (1) Payments to possessions with mirror code tax systems The