Brief Summary of Tax Provisions in Families First Coronavirus Response Act (H.R. 6201)

Tax Credits for Paid Sick and Paid Family and Medical Leave

• The Act provides 100 percent refundable tax credits to employers with regard to two categories of paid sick and family leave (described below) that employers must grant to employees under the Act to address employment interruptions related to COVID-19.

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Upcoming Employee Benefit Plan Deadlines

This law alert follows up on our prior alerts entitled "Employee Benefit Plan Filing Deadlines." The following are the most common applicable filing deadlines (and/or "Heads Up" for coming deadlines) or other important dates for May, June and July 2016 for calendar year plans:

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Fun and Games with Taxes, Social Security Numbers and Independent Contractors

Occasionally employers are faced with applicants or employees who claim that they are “sovereign citizens” and that the federal government is illegitimate. Accordingly, the applicant or employee claims, they are not subject to governmental taxation and, therefore, their employer cannot withhold taxes or make required contributions on the employee’s behalf. Sometimes applicants or employees will make the argument (supported by reams of “supporting materials”) that the Sixteenth Amendment was not properly ratified by the States and therefore is unconstitutional. Both of these tax protests have been rejected by the courts and, if acted upon, can be a crime. Of course, there is no form of tax protest on which an employer can rely to forgo its duty to withhold and remit required taxes.

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