1. Short title This Act may be cited as the Supporting State and Local Leaders Act . 2. Federal, State, and local governments allowed tax credits for paid sick and paid family and medical leave (a) In general Sections 7001(e) and 7003(e) of the Families First Coronavirus Response Act are each amended by striking paragraph (4). (b) Coordination with application of certain definitions (1) In general Sections 7001(c) and 7003(c) of the Families First Coronavirus Response Act are each amended by inserting , determined without regard to any paragraph of section 3121(b) of such Code, but only with respect to services performed for the Government of the United States or any State or tribal government or political subdivision thereof, or any agency or instrumentality of the foregoing after as defined in section 3121(a) of the Internal Revenue Code of 1986 . (2) Conforming amendments Sections 7001(e)(3) and 7003(e)(3) of the Families First Coronavirus Response Act are each amended by striking Any term and inserting Except as otherwise provided in this section, any term . (c) Effective date The amendments made by this section shall take effect as if included in the provisions of the Families First Coronavirus Response Act to which they relate.