With the end of 2020 came the end of mandated leaves under the Families First Coronavirus Response Act (FFCRA). The end of the mandates, though, did not mean the end of the FFCRA. Instead, Congress has extended and expanded the leave provisions of the FFCRA, permitting qualifying employers to offer expanded FMLA (EFMLA) and emergency paid sick leave (EPSL) on a voluntary basis and to continue to claim the associated tax credits. More.