Nearly one year ago, the Families First Coronavirus Response Act (“FFCRA”) was enacted to provide paid leave, up to certain daily and monetary caps, for eligible employees for COVID-19 qualifying reasons. Notably, the paid leave requirement provides a corresponding 100% tax credit to employers. However, the law only applies to employers with fewer than 500 employees. The mandatory requirement of the law expired on December 31, 2020. Given the recent stimulus legislation, employers may be wondering if the FFCRA still applies, and to what extent. This Client Alert written by Partner Erin McAdams Franzblau provides answers to some frequently asked questioned about FFCRA leave.