The EPSL bank of 80 hours and EFMLA bank of 12 weeks of leave resets on April 1, 2021. In other words, the initial leave provided by the FFCRA ends on March 31 and, starting on April 1, 2021, employers may voluntarily provide a new bank of up to 80 hours of EPSL and 12 weeks of EFMLA, for which the tax credit will apply as long as the leave is taken by September 30, 2021 and other rules are followed.

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