Help CenterThe Family First Coronavirus Response Act (FFCRA) is a U.S. federal law enacted in March 2020 in response to the COVID-19 pandemic. Its purpose was to provide paid sick leave and extended family and medical leave to employees affected by the pandemic. The law required certain employers to offer paid time off for COVID-19-related reasons, such as illness, quarantine, or caregiving. Employers who provided these benefits were eligible for tax credits to help cover the cost. While the FFCRA primarily applied to specific types of employers, it aimed to provide support to workers and their families during the public health emergency.
In December 2020, the CARES Act expanded the provisions to include tax credits for self-employed individuals for sick and family leave.