{"id":1369,"date":"2021-02-03T16:17:57","date_gmt":"2021-02-03T16:17:57","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=1369"},"modified":"2022-08-10T15:51:55","modified_gmt":"2022-08-10T19:51:55","slug":"tax-credits-available-for-voluntary-ffcra-leave-granted-through-march-2021","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2021\/02\/03\/tax-credits-available-for-voluntary-ffcra-leave-granted-through-march-2021\/","title":{"rendered":"Tax Credits Available for Voluntary FFCRA Leave Granted Through March 2021"},"content":{"rendered":"<p>The requirement that employers provide paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020.\u00a0 However, the most recent COVID-19 stimulus package, contained in the Consolidated Appropriations Act, 2021, created a voluntary extension of FFCRA leave for time off taken by employees up through March 31, 2021.\u00a0 Accordingly, while not currently required to do so, employers can voluntarily choose to grant employees FFCRA paid leave through March 31, 2021.\u00a0 Employers who choose to provide this voluntary FFCRA paid leave can also apply for and receive tax credits for this leave.<\/p>\n<p>Notably, this new legislation has not increased the total FFCRA leave allotment for employees.\u00a0 Accordingly, employers are not able to receive tax credits for leave granted to employees who already exhausted their FFCRA leave in 2020.<\/p>\n<h2>Client Tip<\/h2>\n<p>Employers can consult Question Nos. 104 and 105 in the <a href=\"https:\/\/www.dol.gov\/agencies\/whd\/pandemic\/ffcra-questions\" target=\"_blank\" rel=\"noopener\">U.S. Department of Labor\u2019s Wage and Hour Division FFCRA Q&amp;A Guidance<\/a>\u00a0for information about this voluntary FFCRA leave extension and the expiration of mandatory FFCRA leave.\u00a0 Stay tuned for updates regarding any future legislation extending or altering FFCRA leave.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The requirement that employers provide paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act (FFCRA) expired on December 31, 2020.&nbsp; However, the most recent COVID-19 stimulus package, contained in the Consolidated Appropriations Act, 2021, created a voluntary extension of FFCRA leave for 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