The American Rescue Plan Act of 2021 (ARP) allows some employers to claim refundable tax credits for the cost of providing paid sick and family leave to their employees due to COVID-19, including leave taken by employees to receive or recover from COVID-19 vaccinations. The ARP tax credits are available to eligible employers that pay sick and family leave for leave from April 1, 2021, through September 30, 2021. More information is available from the IRS here. I believe all workers should have access to guaranteed paid leave, and I support legislation that provides emergency paid leave for workers.