Thursday, April 22, 2021 While the Families First Coronavirus Response Act (“FFCRA”) expired on December 31, 2020, a subsequent congressional amendment allowed employers to voluntarily provide emergency paid sick leave (“EPSL”) and expanded FMLA (“EFMLA”) leave, and to receive related incentive tax credits for providing that leave, until March 31, 2021. On March 11, 2021, President Joe Biden signed into law the American Rescue Plan Act of 2021 (the “Rescue Plan”), which, effective April 1, 2021, grants tax credits to employers with 500 or fewer employees who voluntarily elect to provide qualified employees with EPSL and EFMLA for COVID-19 related reasons, as described below. The Rescue Plan’s EPSL and EFMLA provisions are set to expire on September 30, 2021.