The American Rescue Plan Act (ARPA) expanded and extended the tax credit for qualified sick leave and family leave wages. The new tax credits are effective for payments made after March 31, 2021, continuing through September 20, 2021. Many of the provisions are identical to the Families First Coronavirus Response Act (FFCRA) which was enacted on April 1, 2020; however, there are some differences. Click the link below for the full summary prepared by Kim Dunn, AMLJIA's Employment Law Hotline attorney. If you have additional questions regarding the new payroll tax credits available under ARPA, call the Employment Law Hotline at 1-877-4AMLJIA (1-877-426-5542).
