[20210401]IF11739_2019冠状病毒疾病病假和探亲假的工资税抵免 .pdf

https:/crsreports.congress.gov Updated April 1, 2021Payroll Tax Credit for COVID-19 Sick and Family Leave Beginning in April 2020, employers were entitled to payroll tax credits for paid leave required in response to the Coronavirus Disease 2019 (COVID-19) pandemic. For employers choosing to continue providing eligible paid leave, these tax credits have been extended through September 2021. The paid leave mandate, however, expired at the end of 2020. This In Focus provides an overview of the tax credits for paid leave initially provided in the Families First Coronavirus Response Act (FFCRA; P.L. 116-127) and later extended in the COVID-related Tax Relief Act of 2020, enacted as Division N, Title II, Subtitle B of the Consolidated Appropriations Act, 2021 (P.L. 116-260) and the American Rescue Plan Act (ARPA: P.L. 117-2). Payroll Tax Credits for Paid Sick and Family Leave in FFCRA (P.L. 116-127) FFCRA included an employer payroll tax credit for the paid sick and family leave required as part of FFCRA. This tax credit was intended to cover the cost to businesses of providing paid leave to address the COVID-19 pandemic. 2020 Leave Requirement The Emergency Paid Sick Leave Act (Divisi