As of Dec. 31, 2020, the paid sick leave provisions of the FFCRA expired. Instead of requiring paid sick leave, Congress made it a voluntary option for businesses, providing tax credits through March 31, 2021. The third round of stimulus spending (American Rescue Plan Act, or ARPA) does not include any expansion of mandatory paid medical leave. However, Congress extended the dollar-for-dollar tax credits up to $12,000 for voluntary sick leave pay to Sept. 30, 2021. It also added a new reason for leave: to receive the COVID-19 vaccine or for any side effects resulting from getting the vaccine.