The FFCRA’s mandatory leave requirements expired on December 31, 2020, but the stimulus package passed by Congress in late December of 2020 provided that employers could voluntarily allow employees to use the remainder of their allotted EPSL or EFMLA for qualifying reasons through March 31, 2021. If the employer allowed the continued use of this leave, the employer would likewise be entitled to the same tax credit as provided under the FFCRA. The American Rescue Plan Act (ARPA) of 2021 made the leave granted by employers voluntary, but extended the tax credits available to employers.

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