Congress extended the availability of refundable tax credits for Eligible Employers who provide paid family leave or sick leave from April 1, 2021 to September 30, 2021 in connection with COVID-related illness. Under ARPA, employers with fewer than 500 employees and certain governmental employers (without regard to the number of their employees) that provide paid sick or family leave that would otherwise qualify under the Emergency Paid Sick Leave Act or Emergency Family and Medical Leave Expansion Act (“Eligible Employers”) are eligible for tax credits relating to the wages paid during the applicable leaves.