Bowling: COVID-related leave provisions – what employers need to know Michael W. Bowling While mandated leave under the Families First Coronavirus Response Act came to an end with the 2020 calendar year, the FFCRA continues to provide a valuable tool for qualifying employers to offer paid pandemic-related leaves to employees while funding these benefits through tax credits. With the recent passage of the American Rescue Plan Act, or ARPA, Congress extended the provisions of the FFCRA until Sept. 30 and, effective April 1, expanded some of its key provisions. Employers who choose to take advantage of these benefits, though, should be mindful of key compliance requirements upon which the availability of the offered tax credits apply.