; extension of credit (a) Expansion of eligibility (1) In general Paragraph (1) of section 35(c) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting , and , and by adding at the end the following new subparagraph: (D) an eligible national defense or infrastructure worker. . (2) Eligible national defense or infrastructure worker Subsection (c) of section 35 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Eligible national defense or infrastructure worker (A) In general The term eligible national defense or infrastructure worker means an individual who— (i) as of January 31, 2020, was employed in a critical industry, (ii) who filed for unemployment compensation (as defined in section 85(b)) after January 31, 2020, and before the applicable date, and (iii) who is covered under qualified health insurance described in subsection (e)(1)(A). (B) Critical industry For purposes of this paragraph, the term critical industry means— (i) an industry related to critical national infrastructure or national defense, or (ii) a critical industry which is severely distressed in connection with the coronavirus national emergency, as determined by the Secretary, including the airport, air carrier (as defined in section 40102 of title 49, United States Code), and aerospace industries. (C) Applicable date For purposes of this paragraph, the term applicable date means the earlier of— (i) the date which is 6 months after the last day on which the coronavirus national emergency declaration is in effect, or (ii) January 1, 2023. (D) Coronavirus national emergency For purposes of this paragraph— (i) In general The coronavirus national emergency is the emergency with respect to which the President made the declarations described in clause (ii). (ii) Declarations The last day on which the coronavirus national emergency declaration is in effect is the later of— (I) the last day on