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Updated IRS guidance regarding paid leave for vaccination-related reasons (access required)

The American Rescue Plan Act of 2021 (ARPA) provided that employers could again voluntarily extend Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave Expansion Act (EFMLEA) provisions of the Families First Coronavirus Response Act (FFCRA) to employees and receive those tax credits. Under ARPA, the extension runs through Sept. 30, 2021, and the ...