In addition to expanding and extending the tax credits that employers may opt to receive under the Families First Coronavirus Response Act for voluntarily providing paid COVID-19-related leave through September 30, 2021, which we discussed in our March 12, 2021 E-lert, the American Rescue Plan Act of 2021 (ARPA) contains several other important employment-related provisions: (1) an extension and expansion of the Paycheck Protection Program, with the creation of a new restaurant grant program; (2) continuation of enhanced unemployment insurance benefits; (3) a new COBRA premium subsidy; and (4) extension and expansion of the employee retention tax credit.

Continue Reading Beyond Paid Leave – The Other Employment-Related Provisions of the American Rescue Plan Act