The Self-Employed Sick Leave and Family Leave got extended to September 2021.  They are governed under FFCRA 2020 Sections 7002 thru 7004 (extended and applicable thru March 2021, i.e. Q1), and ARPA 2021 Sections 9642 thru 9644 / IRC Sections 3131-3133, generally applicable April 2021 thru September2021, i.e. Q2 and Q3.

In general the number of days for the credits: Sick Leave, 10; Family Leave, 50 under FFCRA 2020 and 60 under ARPA 2021.

For Sick Leave, FFCRA 2020 Section 7002(c)(3): (3) Applicable number of days.—For purposes of this subsection, the term “applicable number of days” means, with respect to any taxable year, the excess (if any) of 10 days over the number of days taken into account under paragraph (1)(A) in all preceding taxable years.

NO similar provision (regarding applicable number of days) for Family Leave.

Scenario:  During 2020, eligible Self-employed TP had (and properly claimed) 6 days of SE Sick Leave and 20 days of SE Family Leave.

During 2021, TP:

a.  Was sick under COVID for 15 days in Q1 and 20 days in Q2;

b.  Had to take family leave to take care of a dependent due to COVID for 20 days in Q1 and 50 days in Q2/Q3. 

I could use some clarification for the following:

1.  It seems for Sick Leave, since TP used 6 days in 2020, he could use only 4 days for Q1 2021.

2.  Assuming that was the case, could TP claim 14 days during 2021 for Sick Leave - 4 days for Q1 and 10 days for Q2?

3.  Likewise, could TP claim 70 days of Family Leave for 2021, 20 days for Q1 and 50 days for Q2/Q3?

I guess my problem is that I can see the 10-day Sick Leave limit under FFCRA 2020 (for Q1) and ARPA 2021 (for Q2 and Q3); also 50-day Family Leave limit under FFCRA 2020 (for Q1) and 60-day Family Leave limit under ARPA 2021 (for Q2 and Q3), but can't find the authority that would limit the overall number of days for 2021, either for Sick Leave and Family Leave. 

Please enlighten me.  Thanks!!