Employers with less than 500 employees are eligible for tax credits under Biden’s American Rescue Plan (the “Rescue Plan”), which we have discussed in the past in our alerts, for employers that provide full pay for employees who take time off to receive and recover from a COVID-19 vaccination. The Rescue Plan will cover up to $511 per day for each vaccinated employee.

As a reminder, all employers in New York State are required to provide up to 4 hours per vaccine for employees who need to take time off to become vaccinated. With the federal government offering tax credits to employers who pay employees for vaccination leave, eligible employers can, in part, subsidize the cots of paying their employees for vaccination leave.