IRS Updates FAQs to Embody Go away to Accompany Somebody to a COVID-19 Vaccination or to Take care of Somebody for COVID-19 Vaccination-Associated Diseases

The American Rescue Plan Act of 2021 (ARPA) extends tax credits for insured employers who offer their employees between Jan.

The Internal Revenue Service (IRS) recently updated its FAQs on Paid Sickness and Paid Family Vacation Credits to include wages taken by employees on vacation to include in the definition of Qualifying Sick and Family Vacation Wage To accompany COVID-19 vaccination appointments and to care for people who are recovering from COVID-19 vaccine-related diseases.

In the updated FAQs of July 29, 2021, the following important changes will be made in particular:

• Eligible sickness wages include wages paid for vacation taken by an employee to accompany a “person” to receive a COVID-19 vaccination, or to care for a “person” who is away from an injury, disability, illness, or condition related to the illness recovering immunization; and
• An “individual” for whom employers can claim tax credit for time off to accompany or care for a person after vaccination includes: (1) a family member; (2) someone who regularly resides in the employee’s home; or (3) a similar person with whom the employee has a relationship that creates an expectation that the employee would care for that person. The term “individual” does not include people with whom employees have no personal relationship.

Insured employers who pay qualified sick leave and paid family leave (including wages related to vaccinations as described above) may be eligible for a 2/3 regular pay tax credit for up to two weeks (up to 80 hours) of paid sick leave the employee’s remuneration (up to $ 200 per day or a total of $ 2,000); or a tax credit for up to twelve weeks of paid family vacation at 2/3 of the employee’s regular wage rate (up to $ 200 per day, or a total of $ 12,000).

Jackson Lewis attorneys will continue to monitor changes to COVID-19 policies and regulations in the workplace. If you have any questions about the American Rescue Plan Act of 2021 or related questions about tax credit, please contact the Jackson Lewis attorney you frequently work with or a member of our Disability, Leave and Health Management Group, or Employee Benefits Group.

Starting July 25, 2021, employees can use the Washington Paid Family and Medical Leave (WPFML) to care for more people.

The law initially allowed employees to take paid leave to alleviate the serious health of each “family member”. This term has been defined to include:

• “Child”, including biological, adopted or foster child, stepchild or a child to whom the employee is in loco parentis, a legal guardian or a de facto parent, regardless of age or dependency status;
• “Parent”, including biological, adoptive, de facto or foster parents, step-parents or legal guardians of an employee or the spouse or civil partner of the employee or of any person facing an employee when the employee was a child;
• Grandson;
• Grandparent;
• Spouse, spouse of the child or state-registered life partner of an employee; and
• Siblings.

Under a new law signed by Governor Jay Inslee, SB 5097, the term “family member” in the WPFML has been expanded to include “any person who regularly resides in the worker’s home or with whom the relationship creates the expectation that the worker will become away the person takes care of him and that person is dependent on the care of the employee. ”The term“ family member ”does not include a person who simply lives in the same apartment without expecting the employee to look after the person.

This change is part of a growing trend in Washington and elsewhere to include paid family and sick leave.