These updated FAQs were released to the public in Fact Sheet 2022-15 PDF, March 3, 2022. Note: These FAQs address the tax credits available under the American Rescue Plan Act of 2021 (the "ARP") by employers with fewer than 500 employees and certain governmental employers without regard to the number of employees ("Eligible Employers") for qualified sick and family leave wages ("qualified leave wages") paid with respect to leave taken by employees beginning on April 1, 2021, through September 30, 2021, as well as the equivalent credits available for certain self-employed individuals. For information about the tax credits that may be claimed for qualified leave wages paid with respect to leave taken by employees prior to April 1, 2021, under the Families First Coronavirus Response Act ("FFCRA") and the COVID-related Tax Relief Act (the "Relief Act"), see Tax credits for paid leave under the Families First Coronavirus Response Act for leave prior to April 1, 2021 FAQs. Although the requirement that Eligible Employers provide leave under the Emergency Paid Sick Leave Act ("EPSLA") and Emergency Family and Medical Leave Expansion Act ("Expanded FMLA") under the FFCRA does not apply after December 31, 2020, the tax credits under sections 3131 through 3133 of the Internal Revenue Code ("the Code") are available for qualified leave wages an Eligible Employer provides with respect to leave taken by employees beginning on April 1, 2021, through September 30, 2021, if the leave would have satisfied the requirements of the EPSLA and Expanded FMLA, as amended for purposes of the ARP. Frequently asked questions Overview General information What is an eligible employer? Determining the amount of the tax credit for qualified sick leave wages Determining the amount of the tax credit for qualified family leave wages Determining the amount of allocable qualified health plan expenses Determining the amount of allocable collectively bargained contributions How to claim the credits How should an eligible employer substantiate eligibility for tax credits for qualified leave wages? Periods of time for which credits are available Special issues for employers: Taxation and deductibility of tax credits Special issues for employers: Interaction of the American Rescue Plan Act of 2021 tax credits with other tax credits Special issues for employers: Use of third-party payers Special issues for employers: Other issues Special issues for employees Specific provisions related to self-employed individuals Where can I get more information? COVID-19-related tax credits for paid sick and paid family leave: Overview Coronavirus tax relief Department of Labor's COVID-19 and the American Workplace
