IR-2022-47, March 3, 2022 WASHINGTON — The Internal Revenue Service today updated its frequently asked questions (FAQs) on Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021 for Leave After March 31, 2021. These FAQs (FS-2022-15 PDF) revisions add Questions 98a and 116a. These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. More information about reliance is available. IRS-FAQ