The American Rescue Plan Act of 2021 allows small and midsize employers, as well as certain governmental employers, to claim refundable tax credits that reimburse them for the cost of providing paid sick and family leave to their employees due to COVID-19, including leave taken by employees to receive or recover from COVID-19 vaccinations. The tax credits are available to eligible employers for paid leave granted from April 1 through Sept. 30, 2021.
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