On December 27, 2020, the Consolidated Appropriations Act, 2021, HR 133, the most recent COVID-19 relief and stimulus bill, was signed into law. The law extends some of the previously enacted relief provisions and ends others. The key provisions are summarized below.

COVID-19 paid sick and family leave – voluntary but eligible for an employer

Congress passed a myriad of tax credits, deferments, loans, and forgivable loan payments in response to the COVID-19 pandemic. Employers struggling to navigate the different options should work closely with their lender, accountant, and legal counsel.

Qualified Sick and Family Leave Tax Credits

Wages paid for COVID-19 family and sick leave under the Families First