Sec. 286. EXTENSION OF CREDITS FOR PAID SICK AND FAMILY LEAVE
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## SEC. 286 EXTENSION OF CREDITS FOR PAID SICK AND FAMILY LEAVE ###
(a)In General 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”. ###
(b)Coordination With Termination of Mandate ####
(1)Payroll credit for paid sick leave 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— > > > #### “(1) > > which are required to be paid by reason of the Emergency Paid Sick Leave Act, or > > > #### “(2) > > both— > > > ##### “(A) > > which would be so required to be paid if such Act were applied— > > > ###### “(i) > > by substituting ‘March 31, 2021’ for ‘December 31, 2020’ in section 5109 thereof, and > > > ###### “(ii) > > without regard to section 5102(b)(3) thereof, and > > > ##### “(B) > > 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.” > . ####
(2)Credit for sick leave of self-employed individuals Section 7002(b)(2) of the Families First Coronavirus Response Act is amended to read as follows: > > #### “(2) > > either— > > > ##### “(A) > > 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 > > > ##### “(B) > > would be so entitled if— > > > ###### “(i) > > such Act were applied by substituting ‘March 31, 2021’ for ‘December 31, 2020’ in section 5109 thereof, and > > > ###### “(ii) > > the individual were an employee of an employer (other than himself or herself).” > . ####
(3)Payroll credit for paid family leave 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— > > > #### “(1) > > 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 > > > #### “(2) > > both— > > > ##### “(A) > > 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 > > > ##### “(B) > > 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.” > . ####
(4)Credit for family leave of self-employed individuals Section 7004(b)(2) of the Families First Coronavirus Response Act is amended to read as follows: > > #### “(2) > > either— > > > ##### “(A) > > 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 > > > ##### “(B) > > would be so entitled if— > > > ###### “(i) > > 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 > > > ###### “(ii) > > the individual were an employee of an employer (other than himself or herself).” > . ####
(5)Coordination with certain employment taxes 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”. ###
(c)Effective Date **[**[26 U.S.C. 1401 note](/us/usc/t26/s1401)**]** 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.
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Sec. 286
EXTENSION OF CREDITS FOR PAID SICK AND FAMILY LEAVE
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