Posted on January 7, 2021

Updated on March 4, 2021

The Consolidated Appropriations Act of 2021 (“CAA”), which was enacted on December 27, 2020, includes a wide variety of new programs and changes to existing law. This article covers many of the important programs and changes applicable to small, community-based §501(c)(3) nonprofit organizations, including the Paycheck Protection Program, Employee Retention Credits, Shuttered Venue Operator Grants, Low Income Housing Tax Credits and Employer Paid Student Loans.

The CAA also includes provisions addressing unemployment benefits and paid leave under the Families First Coronavirus Response Act (“FFCRA”). With regard to unemployment, the new law extends the Pandemic Relief Unemployment Compensation program to provide an additional 13 weeks of benefits to those who exhaust state benefits and adds a federal benefit of up to $300 for up to 10 weeks. It also extends unemployment eligibility to the self-employed, temporary workers and independent contractors. The Georgia Department of Labor is working to implement these new rules and issued this updated notice on its website on December 28, 2020. In addition to addressing unemployment, the new law addresses paid leave under the FFCRA. The mandatory leave provisions under the FFCRA, which required up to 80 hours of paid sick leave and up to 12 weeks of partially-paid family leave, expired on December 31, 2020. Employers are no longer required to provide these leaves.

However, the new law still provides for a tax credit for employers who voluntarily chose to provide these leaves to employees through March 31, 2021.