This part covers the new emergency sick leave enacted in the bill. This leave is 100% reimbursed emergency sick leave for employers with under 500 employees. The act requires most employers with less than 500 employees to provide up to two weeks of paid sick leave under 6 conditions. The provided leave is 100% reimbursed by the federal government against all federal taxes owed. If the credits exceed the taxes owed, employers will be reimbursed for the excess leave payments.
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