ARP Vaccination Tax Credit Program Toolkit

A refundable tax credit program is available for small to midsize companies with less than 500 employees through the American Rescue Plan (ARP) Act. This program reimburses employers who award sick time to their employees to receive or recover from COVID-19 vaccinations.

This is another available option to help with vaccination rates at no cost to the employer.

Eligibility Criteria

Tax credits are available to eligible employers that pay sick and family leave for time off between April 1, 2021 and Sept. 30, 2021. It can be used for both one-dose and two-dose vaccinations. However, arrangement for the Johnson & Johnson single-dose vaccinations is preferred due to no three week wait for the second dose and the sun-setting of this program on Sept. 30.

Toolkit Overview

To assist IHCA members interested in using this tax credit program, IHCA, with help from Brighton Consulting Group, has created this toolkit of resources. Included on this webpage are a short video explaining the program and resources available, as well as links to sample documents and resources to assist members with the submission process.

Resource Links


If you have any questions regarding the ARP tax credit program, please contact Brandon Hagen.