The Families First Coronavirus Response Act, H.R. 6021, relief bill was signed by President Donald Trump late Wednesday, March 18, 2020. This bill contains several tax credits for employers who provide sick leave or family or medical leave for their employees who miss work for various coronavirus-related reasons.
The Emergency Family and Medical Leave Expansion act (Division C of the bill) requires employers with fewer than 500 employee to provide public health emergency leave under the Family and Medical Leave Act (FMLA), P.L. 103-3, when an employee is unable to work or telework due to a need for leave to care for a son or daughter under age 18 because the school or place of care has been closed, or the child care provider is unavailable, due to a public health emergency related to COVID-19. (Employers with fewer than 50 employees can be exempted from the requirement.)
The Emergency Paid Sick Leave Act (Division E of the bill) requires employers with fewer than 500 employees to provide up to 80 hours of paid sick time through the end of this year if the employee is unable to work due to being quarantined or self-quarantined or having COVID-19 or because the employee is caring for someone who is quarantined or self-quarantined or has COVID-19 or if the employee is caring for children whose school has been closed because of COVID-19 precautions. (Employers with fewer than 50 employees can be exempted from the requirement.)
For more in-depth information regarding these credits, please click here.