From the article, some key provisions include:
Tax Credits for Paid Sick and Paid Family and Medical Leave
Subject to certain limits, in the case of an employer, there shall be allowed as a credit an amount equal to 100 percent of the qualified sick leave wages and qualified family leave wages paid by the employer with respect to the calendar quarter.
Emergency Paid Sick Leave Act:
The legislation requires an employer with 500 or fewer employees to provide each employee paid sick time if employee is unable to work (including remotely) because of:
- A federal, state or local quarantine or isolation order related to COVID-19.
- Advice from a health care provider to self-quarantine due to concerns related to COVID-19.
- Suffering symptoms of COVID-19 and seeking a medical diagnosis.
- Caring for someone who is subject to a quarantine order or a health care provider’s advice to self-quarantine
- Caring for the employee’s child if the school or child-care provider has been closed, or if the child care provider is unavailable, due to COVID-19 precautions.
- Any other substantially similar condition specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury and the Secretary of Labor. (An employer of a health care provider or an emergency responder may elect to exclude that employee from the application of this subsection.)
Family and Medical Leave Expansion Act
- Eligible employees are those who are employed for at least 30 days. Covered employers are those with fewer than 500 employees
- Purpose of Leave – A qualifying need related to a public health emergency, which means the employee is unable to work (or telework) due to a need to care for a son or daughter under age 18 if the school or child care has been closed or is unavailable due to a public health emergency. (Child care provider means a provider who receives compensation for providing child care services on a regular basis. School means an elementary or secondary school).
- Hardship – The Secretary of Labor shall have the authority to issue regulations for good cause:
- to exclude certain health care providers and emergency responders from the definition of eligible employee; and
- to exempt small businesses with fewer than 50 employees when the imposition of such requirements would jeopardize the viability of the business.