The California Department of Social Services (CDSS) has issued guidance regarding the need for back-up In Home Supportive Services (IHSS) providers because of COVID-19. Each county must implement a system in which providers can be quickly assigned to IHSS recipients when their provider can no longer work because of COVID-19. Counties should work with their public authorities to implement the system. CDSS will augment IHSS administrative funding to implement the system. Providers referred to provide emergency back-up services will be paid $2 more per hour than the current county wage rate. (ACL 20-29, March 30, 2020.)
Summaries of select CalWORKs, CalFresh, Health and Housing Regulations
COVID-19
COVID-19 IHSS provider overtime
The California Department of Social Services (CDSS) has issued guidance about flexibility available to counties because of COVID-19. Counties should allow recipients flexibility in assigning weekly service hours to their IHSS providers so that recipients may receive adequate and timely services. When providers incur overtime violations while performing services that are “in critical need,” CDSS will remove the violations through June 30, 2020. (Program Manager Letter, March 19, 2020.)
COVID-19 IHSS adjustments to authorized hours
The California Department of Social Services (CDSS) has issued guidance that counties should adjust IHSS recipients’ authorized hours when alternative resources that were previously utilized are no longer available because of COVID-19. (Program Manager Letter, March 16, 2020.)
COVID-19 CDC guidance on responding to people experiencing homelessness
The Center for Disease Control (CDC) has issued guidance regarding steps to protect people experiencing homelessness from COVID-19. CDC recommends partnerships across local sectors including homeless outreach teams, state and local health departments, hospitals and law enforcement.
CDC’s prevention measures are not to clear encampments during community spread of COVID-19 unless individual housing units are available because doing so increases risk of disease spread. CDC also recommends ensuring restrooms near encampments have functioning water, hand hygiene materials and bath issue, and they remain open 24 hours per day to people experiencing homelessness. If toilets or handwashing facilities are not available nearby, portable toilets with handwashing facilities should be brought for encampments of more than 10 people.
Persons experiencing unsheltered homelessness with suspected or confirmed COVID-19 should be provided isolation housing. Behavioral health teams should be involved in the planning for these sites to facilitate access to community support. If they need to be hospitalized, a discharge plan should be in place. (CDC COVID-19 Interim Guidance, March 22, 2020.)
COVID-19 changes to IRS practices
The Internal Revenue Service (IRS) has announced several changes because of COVID-19. For taxpayers under an existing installment agreement or an offer and compromise agreement, payments due between April 1 and July 15, 2020 are suspended. Interest will continue to accrue on unpaid balances.
Taxpayers will have until July 15 to provide requested additional information to support a pending offer and compromise application.
Liens and levies will be suspended until July 15.
New delinquent accounts will not be forwarded to private collection agencies until July 15.
IRS generally will not start new field, office and correspondence examinations. IRS will continue to work refund claims where possible. In person meetings are suspended. Examiners will continue examinations remotely when possible.
Taxpayers have until July 15 to respond to the IRS to verify that they qualify for the Earned Income Tax Credit or to verify their income. Until July 15, the IRS will not deny these credits for failure to provide requested information. (IR 2020-59, March 25, 2020.)
COVID-19 federal paid leave for workers
The Internal Revenue Service has announced implementation of paid sick leave and child care leave provisions of the Families First Coronavirus Response Act. Employees of employers with fewer than 500 employees can receive two weeks (up to 80 hours) of paid sick leave at 100% of their pay when the employee is unable to work because the employee is quarantined and/or experiencing COVID-19 symptoms, and is seeking a medical diagnosis. An employee who is unable to work because of the need to care for an individual subject to quarantine, or to care for a child whose school is closed or child care is unavailable because of COVID-19 can receive two weeks (up to 80 hours) of paid sick leave at 2/3 of the employees pay.
An employee who is unable to work because of the need to care for a child whose school is closed or child care is unavailable because of COVID-19 can receive up to an additional ten weeks of paid family and medical leave at 2/3 of the employees pay. Businesses with fewer than 50 employees are exempt from this provision if the leave would jeopardize the ability of the business to continue.
The leave will be paid for by a payroll tax credit deducted from payroll tax payments. The child care leave provision will be paid for by an income tax credit that covers both the payment to the employee and the cost to maintain health insurance. Self-employed individuals are entitled to equivalent credits. (IR 2020-57, March 20, 2020.)