Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

In The Rise of the States, noted urban historian Jon C. Teaford explores the development of state government in the United States from the end of the nineteenth century to the so-called renaissance of states at the end of the twentieth. Arguing that state governments were not lethargic backwaters that suddenly stirred to life in the 1980s, Teaford shows instead how state governments were continually adapting and expanding throughout the past century. While previous historical scholarship focused on the states, if at all, as retrograde relics of simpler times, Teaford describes how states actively assumed new responsibilities, developed new sources of revenue, and created new institutions. Teaford examines the evolution of the structure, function, and finances of state government during the Progressive Era, the 1920s, the Great Depression, the post–World War II years, and the post–reapportionment era beginning in the late 1960s. State governments, he explains, played an active role not only in the creation, governance, and management of the political units that made up the state but also in dealing with the growth of business, industries, and education. Not all states chose the same solutions to common problems. For Teaford, the diversity of responses points to the growing vitality and maturity of state governments as the twentieth century unfolded.