Tax Credit for Paid Sick and Family Leave in the Families First Coronavirus Response Act (H.R. 6201) [March 16, 2020] [open pdf - 551KB]
From the Document: "The Families First Coronavirus Response Act (H.R. 6201) includes an employer tax credit for the paid sick and family leave required as part of this legislation. This tax credit is intended to help businesses with the cost of providing paid leave to address the coronavirus disease (COVID-19) pandemic."
CRS Insight, IN11243
Congressional Research Service: https://crsreports.congress.gov/