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1 1 (March 17, 2020)

handle is hein.crs/govciyq0001 and id is 1 raw text is: Researh Sevice Tax Credit for Paid Sick and Family Leave in the Families First Coronavirus Response Act (H.R. 6201) (Updated) Updated March 17, 2020 The Families First Coronavirus Response Act (H.R. 6201) includes an employer tax credit for the paid sick and family leave required as part of this legislation. This tax credit is intended to cover the cost to businesses of providing paid leave to address the coronavirus disease (COVID-19) pandemic. This Insight provides an overview of the tax credits, including the corrections included in H.Res. 904, as passed by the House on March 16, 2020. Tax Credits for Paid Leave The employer payroll tax credit is for wages paid to fulfill the new leave requirements. The Emergency Paid Sick Leave Act, Division E of H.R. 6201 as modified by H.Res. 904, generally requires private employers with fewer than 500 employees, and all government employers, to provide employees with two workweeks of paid sick leave for certain coronavirus-related leave purposes. The Emergency Family and Medical Leave Expansion Act, Division C of H.R. 6201, as modified by H.Res. 904, generally provides employees of private employers with fewer than 500 employees, state and local government employees, and some federal employees expanded job-protected Family and Medical Leave Act (FMLA) leave for certain caregiving responsibilities. Under certain conditions, this expanded family leave must be partially compensated by employers. For both sick and family leave, the bill includes provisions that may exclude health care providers, emergency responders, and employees in certain small businesses from leave requirements. The legislation expands access to paid sick and family leave for employees at many small- and mid-sized businesses. Employees of large businesses, however, would not have guaranteed access to paid sick or family leave under this proposal. Congressional Research Service https://crsreports.congress.gov IN11243 CRS }NStGHT Prepaed for Menbeis and cornm ittees o4 Corq ess --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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