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Congress Declines to Extend Required FFCRA Leave Past December 31, 2020
Miles & StockbridgeLink to more items from this source
[Guidance Overview]
Jan. 6, 2021

"[An] employer will likely be unable to claim a tax credit for paid EPSL provided to an employee in 2021 if that same employee already took 80 hours of EPSL in 2020. Similarly, an employer cannot claim a tax credit for the full 80 hours of EPSL voluntarily provided to an employee in 2021 if the same employee took less than 80 hours of EPSL in 2020 ... The available tax credit for paid EFMLA in 2021 is more complicated ... [and] will likely depend on how the employer calculates the 12-month period under its FMLA policies, and how much FMLA/EFMLA an employee has taken during the 12-month period."

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