News & Analysis as of

Sick Leave Coronavirus/COVID-19 Internal Revenue Service

Bond Schoeneck & King PLLC

IRS Updates American Rescue Plan Act Guidance

On July 29, 2021, the Internal Revenue Service (IRS) updated its Tax Credits for Paid Leave Under the American Rescue Plan Act (ARPA) of 2021 Guidance (the Guidance). As a reminder, private sector employers with fewer than...more

Bond Schoeneck & King PLLC

Updated Guidance Regarding Tax Credits Under the American Rescue Plan

Under the American Rescue Plan (ARP), certain private-sector and governmental employers may claim refundable tax credits which provide reimbursement for the cost of providing Families First Coronavirus Response Act (FFCRA)...more

Laner Muchin, Ltd.

COVID-19 Relief Bill Will Have A Significant Impact On Employers And Employees

Laner Muchin, Ltd. on

On December 27, 2020, the President signed a bill passed by Congress providing additional COVID-19 related relief and stimulus.  The key provisions impacting employers and current and former employees are summarized below,...more

Brooks Pierce

Mandatory COVID Leave Expires, but Tax Credits for Providing COVID Leave are Extended

Brooks Pierce on

Starting Jan. 1, 2021, employers subject to the Families First Coronavirus Response Act (FFCRA) are no longer required to provide employees with COVID-related paid leave, but they may do so in some situations and still...more

Schwabe, Williamson & Wyatt PC

Congress Makes Additional Paid Family Leave and Paid Sick Leave Optional

The dust has now settled on the new stimulus bill signed by President Trump on December 27, 2020. The changes to the Family First Coronavirus Recovery Act (“FFCRA”) was buried in over 5000 pages of text and provides a choice...more

Pillsbury Winthrop Shaw Pittman LLP

Year-End Stimulus Bill Permits, but Does Not Mandate, Extension of FFCRA Leave

Late on December 27, 2020, President Trump signed into law an omnibus stimulus bill. The new legislation contained much needed extensions of unemployment benefits that have supported many Americans who have experienced...more

Miles & Stockbridge P.C.

Employers’ Back-to-School Obligations under the FFCRA

With Labor Day upon us, many families are facing the start of a school year with remote or hybrid learning. As a result, many employees must figure out how to satisfy their work obligations while making alternate arrangements...more

McGlinchey Stafford

IRS Guidance on Recapturing Excess Employment Tax Credits

McGlinchey Stafford on

The Internal Revenue Service has issued a temporary regulation and a proposed regulation (pursuant to authority granted in the Families First Act and the CARES Act) to allow the agency to administratively recapture any excess...more

Brownstein Hyatt Farber Schreck

Have You Thought About ... The Importance of Documenting and Tracking COVID-19-Related Leave?

In the face of the coronavirus pandemic, the federal government and many states and localities have implemented paid leave requirements....more

Fisher Phillips

An Employer’s Guide To Managing PTO Donation Requests In The COVID-19 Age

Fisher Phillips on

As the pandemic continues to scar wide portions of our society, a number of employees have expressed to their employers an interest in donating their own PTO to help co-workers and community members adversely impacted by...more

Groom Law Group, Chartered

Special 2020 W-2 Reporting Mandated for Qualified Sick and Family Leave Wages

On July 8, 2020, the IRS released Notice 2020-54 (the “Notice”), which mandates 2020 W-2 reporting of qualified sick and family leave wages paid to employees under the Families First Coronavirus Response Act (the Act). ...more

Ballard Spahr LLP

IRS Issues Guidance Allowing Employer-Sponsored Leave Donation Programs for COVID-19 Relief

Ballard Spahr LLP on

The Internal Revenue Service (IRS) issued Notice 2020-46 providing guidance to employers whose employees forgo sick, vacation, or personal leave to aid victims of COVID-19....more

BCLP

COVID-19: Highlights from the IRS FAQs on Emergency Paid Sick and Family Leave Tax Credits for U.S.-based Small and Mid-sized...

BCLP on

We recently summarized the provisions from the Families First Coronavirus Response Act (“FFCRA”) that provide for tax credits for small employers to offset costs associated with paid sick leave and emergency FMLA benefits...more

Seyfarth Shaw LLP

Months After Ordering Plans to Disregard Sub-Regulatory Guidance, Trump Administration Learns to Love the Informal FAQs

Seyfarth Shaw LLP on

Seyfarth Synopsis: On April 11, the IRS, DOL and HHS issued a series of FAQs clarifying the scope of the FFCRA/CARES Act mandates relating to COVID-19 testing for group health plans and health insurance issuers. This post...more

Dechert LLP

The Families First Coronavirus Response Act: Employment Considerations for Non-Profit Organizations

Dechert LLP on

President Donald Trump on March 18, 2020, signed the Families First Coronavirus Response Act (the “FFCRA” or “Families First Act”) to provide economic relief to those impacted by COVID-19. This law includes key employment...more

Jackson Walker

Jackson Walker Updates FAQs on Employment Issues Arising Out of COVID-19

Jackson Walker on

Jackson Walker posted its update to FAQs on employment issues arising out of the COVID-19 pandemic. The JW updates reflect recent Department of Labor (DOL) regulations and guidelines for employer compliance with the...more

Davis Wright Tremaine LLP

FFCRA Leave Documentation: What Is Required and What Is Recommended?

As we have discussed in prior advisories, employers are entitled to a tax credit to cover 100 percent of the expense of providing paid leave under the Families First Coronavirus Response Act (FFCRA). Both the FFCRA...more

Holland & Hart LLP

DOL Finalizes FFCRA Regulations

Holland & Hart LLP on

After days of uncertainty and looming deadlines created by the Families First Coronavirus Response Act (FFCRA), the DOL has finally issued some definitive regulatory guidance, as well as twenty new Q&As to its list of...more

Carlton Fields

Planning to Claim the COVID-19-Related Tax Credits

Carlton Fields on

This article intends to help your payroll or finance departments prepare to take advantage of the employment tax credits provided by the Families First Coronavirus Response Act (FFCRA), signed into law on March 18, 2020....more

Jackson Walker

Highlights of Recent IRS Guidance on Coronavirus-Related Relief

Jackson Walker on

The Internal Revenue Service (IRS) released 66 questions and answers illuminating important calculations, procedural requirement, and document retention requirements related to the tax credits available under the Families...more

Pillsbury Winthrop Shaw Pittman LLP

IRS Issues FAQs and Form 7200 for Advance Payment of COVID-19 Employer Tax Credits

The IRS has issued FAQs regarding the tax credits for the sick and family leave and employee retention tax credits which provide guidance on eligibility and instructions for claiming the credits. The guidance sets forth the...more

Pillsbury Winthrop Shaw Pittman LLP

COVID-19: DOL Issues Temporary Final Rule on Expanded Paid Sick and Family Leave Entitlements

U.S. Family First Coronavirus Response Act (FFCRA) paid sick leave provisions became effective April 1, 2020. Final Temporary Rule from Department of Labor (DOL) provides employers with additional interpretive guidance,...more

Mintz - ML Strategies

What You Need to Know: State and Federal Updates Related to COVID-19

Mintz - ML Strategies on

...On Monday, House Speaker Nancy Pelosi, Majority Whip James Clyburn, Transportation & Infrastructure Committee Chairman Peter DeFazio, and Energy & Commerce Committee Chairman Frank Pallone held a press conference on a...more

Foley & Lardner LLP

IRS Issues Guidance on Employee Retention Credits Under CARES Act

Foley & Lardner LLP on

On March 31, 2020, the IRS issued guidance on the Employee Retention Credits under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The Employee Retention Credits are fully refundable tax credits...more

Franczek P.C.

IRS Guidance on FFCRA Sheds Light on Tax Credits and Leave Requirements

Franczek P.C. on

The Families First Coronavirus Response Act (“FFCRA”) requires employers with fewer than 500 employees and government employers to provide emergency sick and FMLA leave benefits to employees for reasons related to COVID-19....more

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