The Families First Coronavirus Response Act (FFCRA) tax credits are a critical component of the government's response to the COVID-19 pandemic in the United States. These tax credits were designed to provide financial relief to businesses and individuals affected by the pandemic. 

Under the FFCRA tax credits, eligible employers could receive tax credits to offset the costs of providing paid sick leave and expanded family and medical leave to their employees who were unable to work due to COVID-19-related reasons. The tax credits covered up to 100% of the qualifying wages paid to employees, as well as the cost of maintaining health insurance coverage during their leave.

Self-employed individuals also had access to similar tax credits to help cover the cost of paid sick and family leave. These tax credits aimed to support both businesses and workers during a challenging period, encouraging businesses to provide essential benefits to their employees while mitigating the financial burden associated with the pandemic.