The Families First Coronavirus Response Act (the “Act”) was signed into law on March 18, 2020. The Act provides paid sick and protected job leave for employees who are unable to work because they, or their family members, are impacted by COVID-19. The Act is applicable to employers with fewer than 500 employees. It provides tax credits to employers who are required to provide these enhanced benefits to employees affected by COVID-19. Covered employers should be prepared to implement this relief act’s requirements in short order. The Act will take effect on April 2, 2020.