The emergency mandates to provide employee paid sick leave and expanded family and medical leave during the COVID-19 pandemic have elapsed, as they were not renewed in the most recent stimulus bill, which passed on December 27. The mandate was part of the Families First Coronavirus Response Act, thee Emergency Family and Medical Leave Expansion Act, and the Emergency Paid Sick Leave Act, passed last spring, which have now been superseded.
However, the new bill did extend the time limit for employer tax credits for employee leave required by the earlier laws. The tax credits will be available through March 31 for employers that provide EFMLA and EPSLA leave.