American Rescue Plan Act Provides Additional Sick and Family Leave Credits for Employers:On Thursday, March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 into law. Specifically, the Act provides an additional sick and family leave tax credit for employers originally made available under the Families First Coronavirus Response Act. Under the ARPA, employers may take an additional employment tax credit for 100 percent of wages paid as qualified sick leave wages to their employees if they leave was taken after March 31, 2021, and before Sept. 30, 2021.