1. Short title This Act may be cited as the Small Business PPE Tax Credit Act . 2. Findings Congress finds the following: (1) On January 21, 2020, the United States confirmed the Nation’s first case of the 2019 novel coronavirus, which presents as the disease COVID–19. (2) On March 11, 2020, the World Health Organization upgraded the COVID–19 outbreak from global health emergency status to a pandemic. (3) On March 15, 2020, the Centers for Disease Control and Prevention recommended a restriction on gatherings of 50 or more people in the United States. (4) Beginning in mid-March, the administration issued new guidelines on the pandemic and called for nationwide social distancing, among other precautions, to slow the spread of COVID–19. (5) On March 17, 2020, Dr. Anthony Fauci, in his capacity as Director of the National Institute of Allergy and Infectious Diseases, explained that social distancing is really physical separation of people, wherein circumstances where there are crowds, you remove yourself from very close contact. (6) Most Governors executed orders in States across the country to close or restrict operations of business across various industries on a temporary basis, in an effort to promote social distancing, stymie the rapid spread of the coronavirus, and flatten the curve so as not to overwhelm the Nation’s health care system’s capacity. (7) Those closures or operating limitations have caused significant strain on America’s small businesses in the interest of public health. (8) Small businesses are the engine of the United States economy, comprising 99 percent of all business ventures in the United States and accounting for half of the United States economy. (9) In order to safely resume full operations, these small businesses need access to personal protective equipment