The provisions of the federal Families First Coronavirus Response Act will become effective on April 1, 2020 and remain effective until December 31, 2020.  Generally, under the Act, employers with fewer than 500 employees must provide prescribed paid sick leave to eligible employees for COVID-19 related reasons. Click here.  Although small employers will be reimbursed through federal tax credits, the U.S. Secretary of Labor may exempt certain employers with fewer than 50 employees from providing paid leave “when the imposition of such requirements would jeopardize the viability of the business as a going concern.”  As soon as details become available describing how to seek an exemption, they will be communicated to the members.