12 pages. "This notice extends the penalty relief provided in Notice 2020-22 to apply to deposits of Employment Taxes reduced in anticipation of the following credits: [1] Paid sick and family leave credits under the [FFCRA, as amended by CAA], with respect to qualified leave wages paid with respect to the period beginning January 1, 2021, and ending March 31, 2021; [2] Paid sick and family leave credits under sections 3131, 3132, and 3133 of the Code, added by [ARPA], with respect to qualified leave wages paid with respect to the period beginning April 1, 2021,and ending September 30, 2021; ... [3] The credit for Continuation Coverage Premium Assistance under section 6432 of the Code, as added by [ARPA], for COBRA continuation coverage premiums not paid by assistance eligible individuals for such coverage ... during the period beginning April 1, 2021, and ending September 30, 2021."  MORE >>