The COVID Project
The record
- Jurisdiction
- United States; Department of the Treasury and Internal Revenue Service (federal)
- Level
- Federal
- Authority
- FFCRA § 7001(f), § 7003(f); I.R.C. § 7805(a)
- Issued
- 2020-03-27 Mar. 27, 2020
- Effective
- 2020-04-01 (credits apply to wages paid April 1 through December 31, 2020) (read as 2020-04-01)
- End
- 2020-12-31
- In force
- Apr. 1, 2020 to Dec. 31, 2020
- Quarters
- 2020 Q22020 Q32020 Q4
2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3
- Limitation types
- Other
- Addressees
- employers required to provide paid sick and family leave under the FFCRA
- Functions reached
- TX payroll tax
- HR leave administration (FFCRA mandate period)
- WF workforce on mandated leave
- OP
- Collection
- Federal financial regulators AGY-FED-FINANCIAL
Operative words
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
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