Tax Credits for Paid Leave Under the Families First Coronavirus Response Act for Leave Prior to April 1, 2021

 

Note that the American Rescue Plan Act of 2021 (ARP), enacted March 11, 2021, amended and extended the tax credits (and the availability of advance payments of the tax credits) for paid sick and family leave for wages paid with respect to the period beginning April 1, 2021, and ending on September 30, 2021.  For information about the tax credits that may be claimed for qualified leave wages under the ARP, see Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021 for Leave After March 31, 2021.

Those who are still eligible to claim the credit, may want to see how the credit has changed since it was originally enacted by the FFCRA. The Paid Sick and Family Leave Credit – 2020 vs 2021 Comparison Chart addresses changes that were made by the Tax Relief Act of 2020 (the Tax Relief Act) and then further changes made by the American Rescue Plan Act (ARP).

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