Originally, the FFCRA required businesses with less than 500 employees to offer two weeks (80 hours) of fully-paid sick leave to employees who were quarantined or ill with COVID-19 and up to twelve weeks of leave at ⅔ an employee’s regular pay rate to care for quarantined individuals or children whose schools or childcare facilities were closed due to COVID-19. It also allowed businesses claim the full amount of any required leave as a tax credit.