On March 11, 2021, President Joe Biden signed the American Rescue Plan Act of 2021 (HR 1319)(ARP), to address the ongoing economic impacts of COVID-19. Most of the law does not directly affect the HR function, but portions that do are discussed in this alert. The ARP is essentially an extension of the current tax credit scheme for Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave (EFMLA) under the Families First Coronavirus Response Act (FFCRA). The FFCRA required many employers to provide EPSL and EFMLA in 2020, but became optional when it was extended to cover January 1 through March 31, 2021.