Families First Coronavirus Response Act—Employer Takeaways: For Private Employers with Fewer than 500 Employees and Public Agencies, This Emergency Act Expands the Family and Medical Leave Act of 1993 and Enacts an Emergency Paid Sick Leave Act. The Legislation Provides for Certain Payroll Tax Credits to Cover Wages Paid Under These Programs and Certain Qualified Health Plan Expenses.

Sullivan & Cromwell LLP - March 19, 2020
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On March 18, the Families First Coronavirus Response Act became law. This memorandum synthesizes the employment aspects of the legislation.