In response to the COVID-19 pandemic, the federal and state governments passed a series of laws providing leave benefits to employees for COVID-19-related reasons. The FFCRA expired on December 31, 2020. However, on December 27, 2020, the federal Consolidated Appropriations Act extended the ability of employers to claim reimbursement tax credits for providing leave under the FFCRA up through March 31, 2021. On March 11, 2021, the American Rescue Plan Act further extended the FFCRA tax credits from April 1, 2021 to September 30, 2021. This means that while the FFCRA leave mandates have expired, employers may choose to voluntarily provide employees with leave under the FFCRA and claim reimbursement tax credits for doing so through September 30, 2021.