SECTION 1. PURPOSE with the Internal Revenue
(Tax Relief Act), enacted as Subtitle B of the Consolidated Appropriations Act, 2021 (Appropriations Act), Pub. L. No. 116-260, 134 Stat. 1182 (December 27, 2020), with respect to qualified leave wages paid with respect to the period beginning January 1, 2021, and ending March 31, 2021; b.
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