; (B) the school or place of care of such son or daughter is closed; or (C) the school of such son or daughter— (i) requires or makes optional a virtual learning instruction model; or (ii) requires or makes optional a hybrid of in-person and virtual learning instruction models. . (b) Allowing employees To access the balance of their emergency paid sick leave entitlement Section 5102 of the Emergency Paid Sick Leave Act ( 29 U.S.C. 2601 note) is amended by striking subsection (b)(3). (c) Emergency paid sick leave extension Section 5109 of the Emergency Paid Sick Leave Act ( 29 U.S.C. 2601 note) is amended by striking December 31, 2020 and inserting June 25, 2021 . 4. Tax credits for paid sick and paid family and medical leave (a) Paid sick leave Section 7001(g) of the Families First Coronavirus Response Act ( 26 U.S.C. 3111 note) is amended by striking December 31, 2020 and inserting June 25, 2021 . (b) Paid family leave Section 7003(g) of the Families First Coronavirus Response Act ( 26 U.S.C. 3111 note) is amended by striking December 31, 2020 and inserting June 25, 2021 .