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Carbon Lehigh Intermediate Unit #21 v. Kimberly Waardal

Pennsylvania Commonwealth Court

January 3, 2022

The Pennsylvania Commonwealth Court affirmed the Workers’ Compensation Appeal Board, which denied Employer a credit against its payment of workers’ compensation benefits for Federal Pandemic Unemployment Compensation benefits Claimant received under Section 2104(b)(1) of the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The sole issue was whether Pandemic Compensation under the CARES Act constituted unemployment compensation for which an employer may receive credit towards its payment of workers’ compensation under Section 204(a) of the Workers’ Compensation Act. The Court held that “Pandemic Compensation is sufficiently distinct from the type of benefits contemplated under Section 204(a) of the Act.”

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