Revised regs clarify FFCRA paid leave requirements

Tax Hot Topics newsletter The Department of Labor issued revised regulations to clarify the new paid leave requirements added by the Families First Coronavirus Response Act (FFCRA). The revised regulations were issued in response to the Aug. 3, 2020, decision by the U.S. District Court for the Southern District of New York, which invalidated certain portions of the original regulations issued in April 2020.

The FFCRA generally requires businesses with fewer than 500 employees to provide paid leave for certain reasons related to COVID-19. The required paid leave is funded through related tax credits. The revised regulations address only the new required paid leave, which is administered and enforced by the DOL, and do not address the related tax credits, which are administered and enforced by the IRS. The revisions became effective Sept. 16, 2020.

Jeff Martin
Washington National Tax Office
T +1 202 521 1526

Keith Mong
Managing Director
Washington National Tax Office
+1 202 521 1554

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