The U.S. IRS has published a new fact sheet, New credits fund employers for Coronavirus-related paid leave. The fact sheet concerns the refundable tax credits provided as part of the Families First Coronavirus Response Act to reimburse employers for the costs of providing paid sick leave and paid family and medical leave to employees unable to work because of COVID-19. The credits are available to eligible employers beginning 1 April 2020 for qualifying leave provided between 1 April 2020 and 31 December 2020. The fact sheet includes information on covered employers, the requirements, and how the credits are claimed.