The Families First Coronavirus Response Act (FFCRA or Act) is a new federal law that provides paid sick time and paid leave to employees affected by the health concerns and shelter in place orders resulting from the Coronavirus. Employers need to be aware of the new law in order to ensure compliance and to protect their employees. The FFCRA provides employees with paid medical leave and expanded family and medical leave for certain reasons related to the Coronavirus. It also provides tax credits to employers to cover wages paid under the new law.