On March 16, 2020, the U.S. House of Representatives passed the Families First Coronavirus Response Act (H.R.6201), after adding a 90-page “technical corrections amendment.” The legislation will now be considered by the U.S. Senate. It contains provisions providing for an Emergency Paid Sick Leave benefit and a Public Health Emergency Paid Leave benefit. A refundable tax credit is
provided to offset the cost to the employer. Employers with more than 500 employees are exempt, and the Department of Labor may issue regulations to exempt small businesses with fewer than 50 employees. Those provisions from the House-passed bill as summarized in the table below.
Families First Coronavirus Response Act (H.R.6201) Paid Public Health Emergency and Sick Leave Requirements
(House version as of March 16, 2020)