On March 11, 2021, President Joe Biden signed into law the American Rescue Plan Act (ARPA), a $1.9 trillion relief bill containing financial benefits for individuals, businesses, state and local governments and more. Measures of particular interest to employers and employees include the following: Subsidy for COBRA premiums. The subsidy covers 100% of an eligible individual’s COBRA premium from April 1 through Sept. 30, 2021. The subsidy is funded through refundable payroll t