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Code · BILL · 116th Congress · H.R. 748 (Enrolled) — To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage. · Sec. 3602

Sec. 3602. Emergency Paid Sick Leave Act Limitation

100 words·~1 min read·/bill/116/hr/748/enr/section-3602·

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Section 5102 of the Emergency Paid Sick Leave Act (division E of the Families First Coronavirus Response Act) is amended by adding at the end the following: An employer shall not be required to pay more than either— $511 per day and $5,110 in the aggregate for each employee, when the employee is taking leave for a reason described in paragraph (1), (2), or
(3)of section 5102(a); or $200 per day and $2,000 in the aggregate for each employee, when the employee is taking leave for a reason described in paragraph (4), (5), or
(6)of section 5102(a). .
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