On March 11, 2021, the American Rescue Plan Act (“ARPA”) took effect. While most of the media attention was on the stimulus payments to individuals and the overall cost of the act, this legislation also extended the tax credits available to small businesses that voluntarily offer paid sick leave and emergency family leave to employees facing difficulties caused by the coronavirus pandemic. Besides extending the availability of tax credits, ARPA also expanded the situations under which employees are eligible for both types of leave to include situations related to receiving a COVID-19 vaccine or diagnosis. Click Here to Read