amount with respect to which a credit is allowed under this section. (d) Application This section shall only apply to individuals working as qualified health care workers in calendar year 2020. . (b) Clerical amendment The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 30E. Health care worker credit. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 2. Income of essential employees non-taxable during COVID-19 Emergency (a) In general For purposes of the Internal Revenue Code of 1986, so much of the income of an essential employee as— (1) is attributable to such employee’s work as an essential employee, and (2) does not exceed $100,000, shall be excluded from gross income for the duration of the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19). (b) Essential employee The term essential employee means— (1) an employee that performs work involving the safety of human life or the protection of property, as determined by the Secretary of the Treasury (or the Secretary’s delegate), or (2) an employee that is determined to be an essential employee under the laws of the State or locality where such employee resides.