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Paid Leave Measure Enacted in Response to COVID-19 Outbreak

By S. Michael Chittenden & Jack Lund on March 18, 2020
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UPDATE: President Trump signed the bill into law this evening.

This afternoon, the Senate voted 90-8 to approve the House-backed Families First Coronavirus Response Act.  The legislation will provide up to ten weeks of paid FMLA leave and two weeks of paid sick leave to certain employees affected by COVID-19.  Details on the legislation, which largely applies to employers of 500 or fewer employees, are available in our earlier article detailing the House measure.  The Senate voted down amendments to the bill that would have expanded the bill’s paid FMLA provisions or replaced the paid leave with state unemployment benefits.  The measure now heads to President Trump, who is expected to sign the bill into law.

Photo of S. Michael Chittenden S. Michael Chittenden

Michael Chittenden practices in the areas of tax and employee benefits with a focus on withholding taxes, including state and federal employment taxes, Chapter 3, and the Foreign Account Tax Compliance Act (FATCA) and information reporting (e.g., Forms 1095, 1096, 1098, 1099, W-2…

Michael Chittenden practices in the areas of tax and employee benefits with a focus on withholding taxes, including state and federal employment taxes, Chapter 3, and the Foreign Account Tax Compliance Act (FATCA) and information reporting (e.g., Forms 1095, 1096, 1098, 1099, W-2, 1042, and 1042-S.

Michael advises large employers on their employment tax compliance obligations, including the special FICA and FUTA rules for nonqualified deferred compensation, the successor employer rules, and executive perquisites, such as the taxation of company cars, corporate aircraft (including the use of SIFL valuations), and employer-provided housing. In addition, he has worked with clients to submit voluntary corrections of employment tax mistakes and seek abatement of late deposit and information reporting penalties. Michael has extensive controversy experience representing clients in IRS examinations and before the IRS Independent Office of Appeals in employment tax, late deposit, and information reporting penalty cases.

As part of Covington’s Global Workforce Solutions practice, Michael counsels clients on all aspects of mobile workforce issues including state income tax withholding for remote workers and mobile employees. He also advises on treaty claims and various tax issues related to expatriate and inpatriates.

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Photo of Jack Lund Jack Lund

Jack Lund is an associate in the firm’s Washington, DC office where he is a member of the Employee Benefits and Executive Compensation practice group. Jack advises clients on all aspects of employee benefits including tax-qualified retirement plans, health and welfare plans, Individual…

Jack Lund is an associate in the firm’s Washington, DC office where he is a member of the Employee Benefits and Executive Compensation practice group. Jack advises clients on all aspects of employee benefits including tax-qualified retirement plans, health and welfare plans, Individual Retirement Arrangements, global incentive plans, executive compensation, ERISA litigation, and corporate transactions. In so doing, Jack is particularly adept at designing and implementing comprehensive strategies that solve his clients’ most difficult regulatory and legislative problems.

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  • Posted in:
    Employment & Labor
  • Organization:
    Covington & Burling LLP

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