Tax Law Insights

On March 18, 2020 President Trump signed the Families First Coronavirus Response Act  (Act) to provide relief to employees and small and midsize businesses.  The Act is effective until December 31, 2020.  The Act requires covered employers, except those with fewer than 50 employees who receive an exemption,[1] to provide the following:

• Two weeks (up to 80 hours) of paid sick time at the employee’s regular rate of pay where the employee is unable to work because the employee is quarantined (pursuant to Federal, State, or local government order or advice of a health care provider), and/or ...