1. Findings Congress finds the following: (1) In 2018, the United States aerospace and defense manufacturing industry contributed 2,550,000 jobs, accounted for $151,000,000,000 in exports, and supported 1,670,000 supply chain jobs. (2) In 2019, aerospace and defense parts manufacturing and distribution across the United States accounted for $25,400,000,000 in economic activity. (3) The United States aerospace and defense manufacturing industry is critical to the national economy and national defense. 2. Expansion of eligibility for health care tax credit (a) 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. . (b) 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) filed for unemployment compensation (as defined in section 85(b)) after January 31, 2020, and before the applicable date, and (iii) 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