; (B) the due date for the 1st installment is September 15, 2020; (C) the due date for the 2nd installment is January 15, 2021; (D) the amount of each such required installment shall be 50 percent of the required annual payment (as defined in section 6654(d)(1)(B) of such Code, after the application of subparagraph (E)); (E) in determining such required annual payment, section 6654(d)(1)(C) of such Code shall not apply and section 6654(d)(1)(B)(ii) of such Code shall be applied by substituting 75 percent for 100 percent ; (F) if (after the application of this paragraph) section 6654(d)(2) of such Code applies to the qualified individual, the table contained in subparagraph (C)(ii) thereof shall be applied by substituting 0 for 22.5 and for 45 , and by substituting 45 for 67.5 ; and (G) section 6654(h) of such Code shall be applied by treating the 2nd required installment as the 4th required installment. (2) Qualified individual For purposes of this subsection, the term qualified individual means any individual for a taxable year if— (A) the adjusted gross income shown on the return of tax of such individual for the preceding taxable year is less than $250,000 ($500,000 in the case of a joint return); and (B) such individual certifies, in such form or manner as is required by the Secretary of the Treasury (or the Secretary's delegate), that more than 50 percent of the gross income shown on the return of tax of such individual for such preceding taxable year was income from a qualified small business. (3) Income from qualified small business For purposes of this section, the term income from a qualified small business means, with respect to any taxable year, income from a trade or business— (A) which is located in the United States