---
title: FFCRA Leave Credits and COVID-19 Immunization of Others
description: The IRS FFCRA FAQs clarify that the tax credits apply for leave related to the COVID-19 immunization of others.
image: https://blog.nisbenefits.com/hubfs/ffcra%20leave%20credits%20B.jpg
---

![FFCRA Leave Credits and COVID-19 Immunization of Others](https://blog.nisbenefits.com/hubfs/ffcra%20leave%20credits%20B.jpg)

# FFCRA Leave Credits and COVID-19 Immunization of Others

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- FFCRA Leave Credits and COVID-19 Immunization of Others

[ Erin Woulfe ](https://blog.nisbenefits.com/author/erin-woulfe) 08/05/2021 [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news), [ COVID-19](https://blog.nisbenefits.com/topic/covid-19)

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 1 Minutes

*1.5 minute read*

The IRS has once again updated their FAQs on employer tax credits for providing employee leave under the Families First Coronavirus Response Act (FFCRA) (as amended and extended by the America Rescue Plan Act (ARPA).

The FFCRA/ARPA paid sick and family leave credits reimburse eligible employers for the cost of providing paid sick and family leave for COVID-19-related reasons. The revised FAQs clarify that this includes leave taken by employees to:

- Care for an individual who is recovering from any injury, illness, disability, or condition related to the immunization, and
- Accompany an individual to obtain immunization related to COVID-19

An individual is defined as an immediate family member or someone who regularly resides in the employee’s home.

Paid employee leave for specific COVID-19-related reasons was to be provided through December 31, 2020. Other legislation including the ARPA, extended the tax credits for those employers who offered the leave on a voluntary basis. The credits are in effect through September 30, 2021, and are taken against employment taxes.

[Download the bulletin](https://blog.nisbenefits.com/hubfs/Blog%20-%20supporting%20documents/bulletin-irs-ffcra-update-faq.pdf) for more details.

[![Medical Savings Accounts](https://no-cache.hubspot.com/cta/default/3325505/db91a97a-b568-44ce-8a0d-c75dd4717dbc.png)](https://cta-redirect.hubspot.com/cta/redirect/3325505/db91a97a-b568-44ce-8a0d-c75dd4717dbc)

*This blog is intended to be a compilation of information and resources pulled from federal, state, and local agencies. This is not intended to be legal advice. For up to the minute information and guidance on COVID-19, please follow the guidelines of the Centers for Disease Control and Prevention (CDC) and your local health organizations.*

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