Updated December 28, 2020
UPDATE: On December 21, 2020, Congress passed the Consolidated Appropriations Act, 2021 [Including Coronavirus Stimulus & Relief]. On December 27, 2020, President Trump signed this legislation into law.
This bill extends the tax credits associated with the Families First Coronavirus Response Act (FFCRA), including the Public Health Emergency Leave and Emergency Paid Sick Leave through March 31, 2021. While the tax credits aspect of the FFCRA has been amended, the actual employer mandates do not appear to have been extended beyond the December 31, 2020, expiration date. Thus, employers may continue to extend the benefits to their employees and may qualify for tax credits, though doing so would be permissive and not mandatory.