Powered Parachutes (PPC) are normally thought of as large, powerful craft that carries two people and is steered inflight by foot. While Powered Paragliders are lightweight, can be carried on the pilot’s back, requires an efficient elliptical wing and are steered by hands on brake toggles. But the lines can blur. It’s more accurate to call some craft hybrids.
Now with wheeled tandems allowed under a USPPA exemption even the wheeled definition of sport pilot is fuzzy. A two-seat wheeled craft can be flown by a tandem instructor. It doesn’t need an N-number and the instructor only needs certification from USPPA–he does not have to be a sport pilot.
Exemptions may not get renewed, though, so there is still value in having a sport pilot license and being able to teach using an N-Numbered craft in spite of the higher regulatory burden (inspections and pilot currency).
You can certify a powered paraglider with wheels but must build it yourself. That puts it the Experimental category and falls under some other regulations. They stipulate that, among other things, you must build at least 51% of it, you may have to have it inspected before first flight, it must be N-numbered, and you must have a sport pilot rating. Then you can legally take a passenger for joy rides.