1 1 (March 17, 2020)

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              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

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

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