The FFCRA requires covered employers to provide emergency paid leave to eligible employees who cannot work due to qualifying COVID-19-related reasons.

As Latham & Watkins previously reported, President Donald J. Trump signed into law the Families First Coronavirus Response Act, H.R.6201 (FFCRA). Effective April 1, 2020, the FFCRA requires covered employers to provide emergency paid leave to eligible employees who cannot work due to qualifying COVID-19-related reasons, and allows covered employers to recover the full costs of providing such leave through refundable tax credits.