With many students heading back to school, the U.S. Department of Labor (“DOL”) has issued additional guidance on when employees are eligible for leave under the Families First Coronavirus Response Act (“FFCRA”) based on the need to care for a child whose school is closed for COVID-19-related reasons. As described in our earlier updates, the FFCRA requires qualifying employers to provide employees with up to two weeks of emergency paid sick leave and up to twelve weeks of expanded family and medical leave to care for a child whose school is “closed” due to COVID-19 precautions, among other reasons.