Sec. 286. Extension of credits for paid sick and family leave
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Sections 7001(g), 7002(e), 7003(g), and 7004(e) of the Families First Coronavirus Response Act are each amended by striking December 31, 2020 and inserting March 31, 2021 . Section 7001(c) of the Families First Coronavirus Response Act is amended by striking paid by an employer which and all that follows and inserting paid by an employer— which are required to be paid by reason of the Emergency Paid Sick Leave Act, or both— which would be so required to be paid if such Act were applied— by substituting March 31, 2021 for December 31, 2020 in section 5109 thereof, and without regard to section 5102(b)(3) thereof, and with respect to which all requirements of such Act (other than subsections
(a)and
(b)of section 5105 thereof, and determined by substituting To be compliant with section 5102, an employer may not for It shall be unlawful for any employer to in section 5104 thereof) which would apply if so required are satisfied. . Section 7002(b)(2) of the Families First Coronavirus Response Act is amended to read as follows: either— would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act if the individual were an employee of an employer (other than himself or herself), or would be so entitled if— such Act were applied by substituting March 31, 2021 for December 31, 2020 in section 5109 thereof, and the individual were an employee of an employer (other than himself or herself). . Section 7003(c) of the Families First Coronavirus Response Act is amended by striking paid by an employer which and all that follows and inserting paid by an employer— which are required to be paid by reason of the Emergency Family and Medical Leave Expansion Act (including the amendments made by such Act), or both— which would be so required to be paid if section 102(a)(1)(F) of the Family and Medical Leave Act of 1993, as amended by the Emergency Family and Medical Leave Expansion Act, were applied by substituting March 31, 2021 for December 31, 2020 , and with respect to which all requirements of the Family and Medical Leave Act of 1993 (other than section 107 thereof, and determined by substituting To be compliant with section 102(a)(1)(F), an employer may not for It shall be unlawful for any employer to each place it appears in subsection
(a)of section 105 thereof, by substituting made unlawful in this title or described in this section for made unlawful by this title in paragraph
(2)of such subsection, and by substituting To be compliant with section 102(a)(1)(F), an employer may not for It shall be unlawful for any person to in subsection
(b)of such section) which relate to such section 102(a)(1)(F), and which would apply if so required, are satisfied. . Section 7004(b)(2) of the Families First Coronavirus Response Act is amended to read as follows: either— would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act if the individual were an employee of an employer (other than himself or herself), or would be so entitled if— section 102(a)(1)(F) of the Family and Medical Leave Act of 1993, as amended by the Emergency Family and Medical Leave Expansion Act, were applied by substituting March 31, 2021 for December 31, 2020 , and the individual were an employee of an employer (other than himself or herself). . Section 7005(a) of the Families First Coronavirus Response Act is amended by inserting (or, in the case of wages paid after December 31, 2020, and before April 1, 2021, with respect to which a credit is allowed under section 7001 or 7003) before shall not be considered . The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate.