given such term under section 3 of the Small 
Business Act (15 U.S.C. 632), and also in-
cludes— 
‘‘(i) any business concern that em-
ploys not more than 500 employees per 
physical location of such business concern 
and that is assigned a North American In-
dustry Classification System code begin-
ning with 72, 
‘‘(ii) any business concern operating 
as a franchise that is assigned a franchise 
identifier code by the Small Business Ad-
ministration, and 
‘‘(iii) any business concern that re-
ceives financial assistance from a company 
licensed under section 301 of the Small 
Business Investment Act of 1958 (15 
U.S.C. 681). 
‘‘(C) DOCUMENTATION REQUIREMENTS.— 
The Secretary may establish such documenta-
tion requirements as are necessary to determine 
eligibility for a credit under this section. 
‘‘(2) QUALIFIED PERSONAL PROTECTIVE EQUIP-
MENT EXPENSES.—The term ‘qualified personal pro-
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tective equipment expenses’ includes amounts paid 
or incurred— 
‘‘(A) for the purpose of reducing the risk 
of Coronavirus Disease 2019 (COVID–19) 
transmission between people on the premises of 
the business of the taxpayer, including— 
‘‘(i) gloves, medical masks, N–95 res-
pirators, eye protection, gowns and aprons, 
boots or closed-toe work shoes, cleaning de-
tergents, hand sanitizers, cleaning products 
and tools, 
‘‘(ii) retrofitting or installation of 
equipment, and 
‘‘(iii) any other relevant expense the 
Secretary, in consultation with the Sec-
retary of Health and Human Services, de-
termines necessary, and 
‘‘(B) at any time during a year in which, 
with respect to COVID–19— 
‘‘(i) the President declares a national 
emergency under the National Emer-
gencies Act (50 U.S.C. 1601 et seq.), or 
‘‘(ii) an emergency involving Federal 
primary responsibility is determined to 
exist by the President under the section 
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501(b) of the Robert T. Stafford Disaster 
Relief and Emergency Assistance Act (42 
U.S.C. 5191(b)). 
‘‘(d) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter for any amount taken 
into account in determining the credit under this section. 
‘‘(e) DENIAL
OF
CREDIT
FOR
COUNTERFEIT 
ITEMS.—No credit shall be allowed under this section with 
respect to any item if the Secretary determines such item 
to be counterfeit or sold or distributed in bad faith.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘plus’’ at the end of paragraph (32), 
by striking the period at the end of paragraph (33) and 
inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
‘‘(34) the personal protective equipment credit 
determined under section 45U.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45U. Personal Protective Equipment Credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses made or incurred after 
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December 31, 2020, in taxable years ending after such 
date. 
Æ 
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