SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Access To Health- 
based Options and More Ease with Learning Act’’ or the 
‘‘AT HOME Learning Act’’. 
SEC. 2. FAMILY AND MEDICAL LEAVE ACT OF 1993. 
(a) 
EMERGENCY
LEAVE
EXTENSION.—Section 
102(a)(1)(F) of the Family and Medical Leave Act of 
1993 (29 U.S.C. 2612(a)(1)(F)) is amended by striking 
‘‘December 31, 2020’’ and inserting ‘‘June 25, 2021’’. 
(b) QUALIFYING NEED RELATED
TO
A PUBLIC 
HEALTH
EMERGENCY.—Section 110(a)(2)(A) of the 
Family and Medical Leave Act of 1993 (29 U.S.C. 
2620(a)(2)(A)) is amended to read as follows: 
‘‘(A) QUALIFYING
NEED
RELATED
TO
A 
PUBLIC
HEALTH
EMERGENCY.—The 
term 
‘qualifying need related to a public health emer-
gency’, with respect to leave, means the em-
ployee is unable to work (or telework) due to a 
need for leave to care for the son or daughter 
of such employee if, due to COVID–19— 
‘‘(i) the child care provider of such 
son or daughter is unavailable; 
‘‘(ii) the school or place of care of 
such son or daughter is closed; or 
‘‘(iii) the school of such son or daugh-
ter— 
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‘‘(I) requires or makes optional a 
virtual learning instruction model; or 
‘‘(II) requires or makes optional 
a hybrid of in-person and virtual 
learning instruction models.’’. 
SEC. 3. EMERGENCY PAID SICK LEAVE ACT. 
(a) PAID
SICK
TIME
REQUIREMENT.—Section 
5102(a)(5) of the Emergency Paid Sick Leave Act (29 
U.S.C. 2601 note) is amended to read as follows: 
‘‘(5) The employee is caring for a son or daugh-
ter of such employee if, due to COVID–19— 
‘‘(A) the child care provider of such son or 
daughter is unavailable; 
‘‘(B) the school or place of care of such 
son or daughter is closed; or 
‘‘(C) the school of such son or daughter— 
‘‘(i) requires or makes optional a vir-
tual learning instruction model; or 
‘‘(ii) requires or makes optional a hy-
brid of in-person and virtual learning in-
struction models.’’. 
(b) ALLOWING EMPLOYEES TO ACCESS THE BAL-
ANCE OF THEIR EMERGENCY PAID SICK LEAVE ENTI-
TLEMENT.—Section 5102 of the Emergency Paid Sick 
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Leave Act (29 U.S.C. 2601 note) is amended by striking 
subsection (b)(3). 
(c) EMERGENCY PAID SICK LEAVE EXTENSION.— 
Section 5109 of the Emergency Paid Sick Leave Act (29 
U.S.C. 2601 note) is amended by striking ‘‘December 31, 
2020’’ and inserting ‘‘June 25, 2021’’. 
SEC. 4. TAX CREDITS FOR PAID SICK AND PAID FAMILY 
AND MEDICAL LEAVE. 
(a) PAID SICK LEAVE.—Section 7001(g) of the Fam-
ilies First Coronavirus Response Act (26 U.S.C. 3111 
note) is amended by striking ‘‘December 31, 2020’’ and 
inserting ‘‘June 25, 2021’’. 
(b) PAID FAMILY LEAVE.—Section 7003(g) of the 
Families First Coronavirus Response Act (26 U.S.C. 3111 
note) is amended by striking ‘‘December 31, 2020’’ and 
inserting ‘‘June 25, 2021’’. 
Æ 
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