The newest relief legislation passed during the COVID-19 pandemic is the American Rescue Plan Act (ARPA). The new law contains several human resources provisions that went into effect on April 1 and will continue through September 30, 2021.
Emergency Paid Sick Leave
Emergency Paid Sick Leave (EPSL) was created last year as part of the Families First Coronavirus Response Act (FFCRA) and has been included, with some changes, in the ARPA. The law provides tax credits for private-sector employers with 499 or fewer U.S. employees for qualifying leave taken …