The 1st quarter 941 is done the same way it has been done previously. 

ALL of these changes take effect on 4.1.2020 which only impacts the 2nd quarter F 941.  IF your credits, including picking up late March numbers, exceed the amounts for the 2nd quarter deposits, the excess can be claimed on F 7200 to get a quick 'refund'.  The whole point is to try to get cash into the hands of small employers.