The Families First Coronavirus Response Act, which goes into effect on Wednesday, April 1, 2020, implements a federal Emergency Paid Sick Leave law and expands the Family and Medical Leave Act, requiring employers to provide paid leave to certain employees that are unable to work due to COVID-19 related issues. The DOL and IRS have issued some guidance to clarify some commonly asked questions regarding the Act. Please click to read more about the small business exemption for employers with fewer than 50 employees, the temporary period of non-enforcement of the Act, and clarification as to when the tax credits become available.