This fact sheet covers tax credits in place for leaves between January 1 and March 31, 2021. For information about tax credits to cover leaves taken between April 1 and September 30, 2021 and other resources, including leave rights for federal employees, under the American Rescue Plan, see here.
In March 2020, the federal government enacted landmark emergency COVID-19 paid leave provisions through the Families First Coronavirus Response Act (FFCRA). These provisions gave most private sector employees whose employers have fewer than 500 employees, along with government employees, the right to paid, job- protected leave for a range of COVID-19 related needs. Recognizing this emergency situation, paid leave under the FFCRA was 100% paid for by the federal government through tax credits to employers (except government employers); self-employed people experiencing the same needs could also claim tax credits.Jan2021FFCRAFactSheet-updated-March