More details are available about the Families First Coronavirus (COVID-19) Response Act, which was signed into law on March 18, 2020.
The Act includes a variety of relief including a requirement that employers with fewer than 500 employees provide both paid and unpaid public health emergency leave to certain employees through Dec. 31. A tax credit may be available to the employer.
The leave generally is required when an employee, employed for at least 30 days, is unable to work or telework because he or she is caring for a son or daughter under age 18 due to a school or daycare closing, or a childcare provider is unavailable. This is just one provision in the law.