The notorious year 2020 has come to a close, yet the COVID-19 pandemic is far from over. The paid sick leave and expanded family and medical leave requirements under the Families First Coronavirus Response Act (FFCRA) expired on Dec. 31, 2020. The Consolidated Appropriations Act of 2021 (CAA) does not extend employees' entitlement to FFCRA leave into 2021, but offers employers tax credits for FFCRA leave voluntarily provided to employees until March 31, 2021. The CAA also reauthorized payment of pandemic-related unemployment insurance benefits, and created a new Mixed Earner Unemployment Compensation program, in each case through March 14, 2021.

In the meantime, on Jan. 14, 2021, President Biden announced his American Rescue Plan, which calls for Congress to enact legislation that would extend and expand FFCRA leave. President Biden's plan, subject to Congressional approval, also would extend and increase pandemic-related unemployment benefits through at least September 2021.