The COVID19 Paid Leave Credit: The American Recovery Plan Act of 2021 (ARP) allows taxpayers who earned income as self-employed entrepreneurs (1099-NEC, 1099-MISC or in CASH) to claim refundable tax credits. They are due for the cost of assisting immediate family members and for contracting COVID-19 disease. Includes time taken by self-employed individuals to receive or recover from COVID-19 vaccines.

ARP tax credits are available to eligible self-employed employers who pay sick and family leave from January 1, 2021 through March 30, and from April 1, 2021 through September 30, 2021.