The recently passed Families First Coronavirus Response Act makes substantial changes to sick and FMLA leave for businesses and employees in 2020. The FFCRA provides new benefits to employees through two new laws: The Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act. The requirements of FFCRA are set to take effect April 2, 2020 and expire December 31, 2020. The FFCRA applies to employers of fewer than 500 employees. The Secretary of Labor may issue regulations to exempt businesses with fewer than 50 employees if compliance would jeopardize the viability of the business.