The American Rescue Plan Act of 2021 (“ARPA”), signed by President Biden on March 11, 2021, once again gives covered employers the right to voluntarily decide to continue to provide qualified leave under the Emergency Paid Sick Leave Act (“EPSLA”) and the emergency FMLA Expansion Act (“EFMLEA”), and continue to receive a tax credit for such paid leave taken by employees through September 30, 2021. Unlike the Consolidated Appropriations Act of 2021, which merely extended the tax credit available to employers who voluntarily provide such leave, the most recent extension also expands the types of leave and amounts of leave and pay that qualify for the tax credit. This alert highlights the most significant developments for employers relating to paid leave and tax credits.