{"id":"AGY-FED-FINANCIAL-089","kind":"order","level":"federal","jurisdiction":"United States; Department of the Treasury and Internal Revenue Service (federal)","state":"","metro":"","industry":"","agency":"FED-FINANCIAL","eco":"","issuer":"Internal Revenue Service (Treasury Department)","authority":"FFCRA § 7001(f), § 7003(f); I.R.C. § 7805(a)","instrument":"Notice 2020-21, 2020-16 I.R.B. 660","title":"Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act","dateIssued":"2020-03-27","effective":"2020-04-01 (credits apply to wages paid April 1 through December 31, 2020)","end":"2020-12-31","startDate":"2020-04-01","endDate":"2020-12-31","quarters":["2020Q2","2020Q3","2020Q4"],"types":["OTHER"],"addressees":["employers required to provide paid sick and family leave under the FFCRA"],"clause":"Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act... [The tax credits for qualified sick leave wages and qualified family leave wages] will apply to wages paid for the period beginning on April 1, 2020, and ending on December 31, 2020. This notice also provides that days occurring during the period beginning on April 1, 2020, and ending on December 31, 2020, will be taken into account [for purposes of the credits for self-employed individuals].","enforcement":"FFCRA §§ 7001-7004; I.R.C. §§ 3111, 3221","functions":["TX payroll tax","HR leave administration (FFCRA mandate period)","WF workforce on mandated leave","OP"],"notes":"Fixes the effective period of the FFCRA leave mandates that FED-A holds (Apr. 1 - Dec. 31, 2020); the federal leave mandate reached the workforce of every employer under 500 employees","sourceUrl":"https://www.irs.gov/pub/irs-drop/n-20-21.pdf","snapshot":"","fileExists":true,"fileBytes":40133,"grade":"primary","character":"","description":"","collection":"AGY-FED-FINANCIAL","url":"/library/AGY-FED-FINANCIAL-089","exhibitUrl":"/exhibit/AGY-FED-FINANCIAL-089","citation":"Internal Revenue Service (Treasury Department), Notice 2020-21, 2020-16 I.R.B. 660 (Mar. 27, 2020) (Ex. AGY-FED-FINANCIAL-089)","stateName":"","related":["AGY-FED-FINANCIAL-081","AGY-FED-FINANCIAL-079","AGY-FED-FINANCIAL-082","AGY-FED-FINANCIAL-078","AGY-FED-FINANCIAL-077","AGY-FED-FINANCIAL-083"]}