As the novel coronavirus (COVID-19) continues to sweep the nation, the "Families First Coronavirus Response Act" (the Act) was approved by Congress and signed into law by the President on March 18, 2020 in an attempt to respond to myriad economic and other challenges faced by the United States during this global pandemic. Several of the Act's provisions will affect employers navigating the unstable business landscape as well as their employees, who are also impacted by the COVID-19 outbreak. The Act, in part, implements changes to the federal Family and Medical Leave Act establishing a federal emergency paid leave benefits program to provide payments to employees taking unpaid leave due to the COVID-19 outbreak, requires employers to provide paid sick time leave, permits tax credits for amounts paid to employees on leave, and allows for additional funding to state unemployment insurance trust funds.