The FFCRA died on December 31, 2020. President Trump extended the tax credits for employers who chose to continue the paid leave through the end of March. Effective April 1st, President Biden signed ARPA into law.
ARPA requires that employers who plan to provide COVID pay between April and September reset the EPSL bank to 80 hours. So, if the worker used 80 hours from 2020, they are reset April 1st to 80 hours. If they used 40 hours in 2020 or early 2021, they are also reset to 80 hours.
Tax credits: https://www.irs.gov/newsroom/employer-tax-credits-for-employee-paid-leave-due-to-covid-19
Here is a great article from the National Law Review https://www.natlawreview.com/article/new-paid-sick-and-efmla-leave-provisions-american-rescue-plan-act-2021
Remember that this ARPA provision is voluntary and runs through September 30th, 2021. But, if you provide leave for one, you must provide for all.
I hope this helps!
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