I read Section 7005 as applying to governments correct? So a city would not consider wages paid under the Sick Leave Act or COVID FMLA as wages for purposes of the Social Security payment correct? We don't get a tax credit against all wages but we would not have to pay the Employer SS portion on only these wages specifically paid for the Sick Leave. Does that makes sense? [cid:image001.png@01D6036E.3FD5F240] Charles W. Thompson, Jr. Executive Director/General Counsel International Municipal Lawyers Association, Inc. A 51 Monroe St., Suite 404, Rockville, MD 20850 [cid:image003.jpg@01D6036E.3FD5F240]<http://www.facebook.com/IMLA-259977855541/> [cid:image004.jpg@01D6036E.3FD5F240] <http://www.linkedin.com/company/international-municipal-lawyers-association-inc./> [cid:image005.png@01D6036E.3FD5F240] <http://twitter.com/imlalegal> [cid:image006.jpg@01D6036E.3FD5F240] <http://soundcloud.com/internationalmunicipallawyersassociation> P (202) 466-5424 ext. 7110 M (240) 876-6790 D (202) 742-1016 W www.imla.org<http://www.imla.org/> Plan Ahead! JOIN OUR VIRTUALSEMINAR - SIGN UP NOW IMLA's 2020 Virtual Mid-Year Seminar, April 20-24! IMLA's 85th Annual Conference<http://www.imla.org/events/conferences>, September 23-27 in Riverside County, CA!