1. Short title This Act may be cited as the Helping Emergency Responders Overcome Emergency Situations Act of 2020 or as the HEROES Act of 2020 . 2. Exclusion from gross income for certain qualified first responders (a) In general For purposes of the Internal Revenue Code of 1986, gross income shall not include specified income of any qualified first responder. (b) Limitation The aggregate amount not included in the gross income of any individual by reason of subsection (a) shall not exceed $50,000. (c) Qualified first responder For purposes of this section, the term qualified first responder means any individual who— (1) is a physician (as defined in section 1861(r)(1) of the Social Security Act), nurse, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic, that provides services in a county that has at least one confirmed case of COVID-19, or (2) provides services in a licensed medical or care facility which is located in such a county. (d) Specified income For purposes of this section, the term specified income means— (1) if the services described in subsection (c) are provided as an employee, the wages (as defined in section 3121(a) of the Internal Revenue Code of 1986 determined without regard to paragraph (1) thereof) received by the qualified first responder for the applicable period, and (2) in any other case, the income of the qualified first responder which is properly allocable to the services described in subsection (c) which are provided by such qualified first responder during the applicable period. (e) Applicable period For purposes of this section, the term applicable period means the period beginning on February 15, 2020, and ending on June 15, 2020. (f) Extension The Secretary of the Treasury (or the Secretary’s delegate) may extend the applicable period for a period not to exceed 3 additional calendar months if the Secretary (or the Secretary’s delegate) determines that the emergency related to COVID-19 is likely to be ongoing during