reducing the risk of Coronavirus Disease 2019 (COVID–19) transmission between people on the premises of the business of the taxpayer, including— (i) gloves, medical masks, N–95 respirators, eye protection, gowns and aprons, boots or closed-toe work shoes, cleaning detergents, hand sanitizers, cleaning products and tools, (ii) retrofitting or installation of equipment, and (iii) any other relevant expense the Secretary, in consultation with the Secretary of Health and Human Services, determines necessary, and (B) at any time during a year in which, with respect to COVID–19— (i) the President declares a national emergency under the National Emergencies Act ( 50 U.S.C. 1601 et seq.), or (ii) an emergency involving Federal primary responsibility is determined to exist by the President under the section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191(b) ). (d) Denial of double benefit No deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section. (e) Denial of credit for counterfeit items No credit shall be allowed under this section with respect to any item if the Secretary determines such item to be counterfeit or sold or distributed in bad faith. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the personal protective equipment credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45U. Personal Protective Equipment Credit. . (d) Effective date The amendments made by this section shall apply to expenses made or incurred after December 31, 2019, in taxable years ending after such date.