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| Payroll Tax Credit for COVID-19 Sick and Family Leave Congressional Research Service [CRS]  [Guidance Overview] Apr. 2, 2021 "This [report] provides an overview of the tax credits for paid leave initially provided in the [FFCRA] and later extended in the COVID-related Tax Relief Act of 2020, enacted as Division N, Title II, Subtitle B of the Consolidated Appropriations Act, 2021 (P.L. 116-260) and the American Rescue Plan Act[.]" [IF11739, Apr. 1, 2021] |
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