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President Biden s Revised Build Back Better Plan to Focus on Human Infrastructure

American Rescue Plan Act of 2021: Employee Benefits Provisions

On March 11, 2021, President Biden signed H.R. 1319, the American Rescue Plan Act (ARPA) passed by Congress one day earlier, into law. ARPA is the sixth major COVID-19 response legislation to become law since the spring of 2020. ARPA includes provisions related to unemployment benefits as well as multi-employer pension plans. Specific employee benefits provisions of the new law include: Continues $300 in extra weekly benefits through September 6, 2021. These benefits were set to expire on March 14, 2021. Makes the first $10,200 in unemployment benefits tax-free in 2020 for taxpayers making less than $150,000 per year. Fully subsidizes the cost of health insurance premiums for workers through September 30, 2021 (i.e., COBRA).

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