You may be asking what is FFCRA. It stands for Family First Coronavirus Response Act and it was passed earlier this year right before the CARES Act.
I had an email a while back from a tax preparer indicating that a client of his had a former employee show up saying that they had not paid the proper amount of Sick Leave. The tax preparer did not fully understand that even though the client owed the money, the government would likely fully reimburse them for the outlay.
The Ag Insight video goes into those details.