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On March 11, 2021, President Biden signed into law the American
Rescue Plan Act of 2021 (the
Rescue
Plan ).
1 This post reviews Section 9641 of
the Rescue Plan, which makes available tax credits to certain
employers who voluntarily provide paid time sick leave and family
and medical act leave to employees for absences occasioned by the
pandemic, from April 1, 2021 through September 30, 2021.
Section 9641 of the Rescue Plan is based on the paid sick leave
and paid family and medical leave provisions that were effective
April 1, 2020 through December 31, 2020, under the Families First