Section 7002 of Families First Coronavirus Response Act provides tax credits to self-employed individuals who “must self-isolate, obtain diagnosis, or comply with a self-isolation recommendation.” This neglects workers laterally impacted by state mandates preventing public events, and small businesses whose contractors cannot work offsite. The non-unionized Arts sector functions through small, often singular contracts, which COVID19 nullifies for both freelance employers and employees. We implore congress to expand Section 7002 to protect the self-employed facing undue hardship, without limiting eligibility to quarantined individuals, and match the daily self-employment income rate or average daily income for the taxable year per day.

Respectfully,

Andrew Hogge

Heidi Lawden

ESP Institute