On 18 March 2020, U.S. President Trump signed into law bill H.R. 6201, the Families First Coronavirus Response Act, which provides for supplemental appropriations related to the COVID-19 public health emergency, as well as waivers and modifications of Federal nutrition programs, employment-related protections and benefits, health programs and insurance coverage requirements, and related tax credits during the COVID-19 public health emergency. The main measures for companies are the payroll credits for required paid sick leave and required paid family leave. Subject to certain limits, the measures provide that an employer is allowed a credit against the OASDI tax or RRTA...