The coronavirus paid- leave package includes tax credits for many employers. The law requires firms with fewer then 500 workers to provide paid sick and family leave to employees who can not work because they or a family member is affected by COVID-19, or who need to stay home to care for their kids while schools and day cares are closed. The credits offset quarterly payroll taxes. They reimburse the employers cost of providing the mandated paid sick and family leave on a dollar-for-dollar basis. Self-employed individuals are also entitled to a credit to offset SECA tax. For more information on the legislation, go to www.kiplinger.com/links/paidleave.