to work. (D) Guidelines Not later than 15 days after the date of the enactment of this Act, the Secretary of Labor shall issue guidelines to assist employers in calculating the amount of paid sick time under subparagraph (A). (E) Reasonable notice After the first workday (or portion thereof) an employee receives paid sick time under this Act, an employer may require the employee to follow reasonable notice procedures in order to continue receiving such paid sick time. (10) Parent The term parent , with respect to an employee, means any of the following: (A) A biological, foster, or adoptive parent of the employee. (B) A stepparent of the employee. (C) A parent-in-law of the employee. (D) A parent of a domestic partner of the employee. (E) A legal guardian or other person who stood in loco parentis to an employee when the employee was a child. (11) Public health emergency The term public health emergency means an emergency with respect to an infectious disease declared by the Secretary of Health and Human Services on or after January 1, 2022. (12) Spouse The term spouse has the meaning given such term in section 101 of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2611 ), and includes a husband or wife in a common law marriage. 209. Regulatory authority The Secretary of Labor shall have the authority to issue regulations for good cause under sections 553(b)(B) and 553(d)(3) of title 5, United States Code, as necessary, to carry out the purposes of this Act, including to ensure consistency between this Act and Division A and Division C of the Public Health Emergency Response Act . C Tax Credits for Required Paid Public Health Emergency Leave 301. Payroll credit for required paid public health emergency sick leave (a) In general In the case of an employer, there shall be allowed as a credit against the tax imposed by section 3111(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of the qualified public health emergency sick leave wages paid by such employer with