By Sara J. Ackermann, Mary Ellen Schill and Amy E. Ebeling
April 2, 2020
Yesterday we issued an ealert (found here) that advised you the Department of Labor finally issued its detailed regulations for the FFCRA. Upon closer review, we have found the DOL expanded the definition of “Child Care Provider” for both the Emergency Paid Sick leave and the Expanded FMLA to include “family member or friend, who regularly cares for the child” if even if they are NOT “compensated or licensed.”
So, you do not need any proof that the employee has been paying the child care provider. To get the tax credit for such leave, you will only need the following: the name of child, age of child, name of school or child care provider that is unavailable, a representation that no other person will be providing care during the period for which leave is requested, and with respect to the need to provide care for a child older than fourteen during daylight hours, a statement that special circumstances exist requiring the employee to provide care.
Note that the “fourteen and older” statement is NOT in the DOL regulations, but IS in the IRS guidance that you must follow if you want to get the tax credit.
We regret the error and will continue to keep you posted as best we can with the information we have.
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