The agreement is primarily aimed at expanding the safety net to cope with the potentially catastrophic economic impact of the coronavirus. The plan would dramatically increase several benefits, particularly family medical leave and paid sick leave, while also bolstering unemployment insurance; spending on health insurance for the poor; and food programs for children and the elderly, according to a Friday morning draft of the agreement obtained by The Washington Post.

The biggest change is a new paid sick leave guarantee for those impacted by the coronavirus, and reaching agreement on this issue was one of the final sticking points to reaching a deal. Under the draft, which aides cautioned was subject to change, employers would be required to provide 14 days of paid sick leave at “not less” than two-thirds their regular rate. They would qualify for the benefit if they are sick and have to be quarantined or treated for coronavirus, or if they have to leave their jobs to take care of a family member who has coronavirus. Workers would also be eligible for paid sick leave if they have to stay home because they have a child whose school or childcare facility has closed due to the coronavirus.

Congressional aides raised concerns that pushing these new benefits onto employers might bankrupt many businesses already trying to contend with the financial blow from coronavirus. Instead, the legislation gives employers a tax credit equal to “100 percent” of paid sick leave wage benefits they have paid out. The amount of paid sick leave wages that can be paid out is capped at a maximum of $511 a day per employee, or $7,156 for the entire calendar quarter.