; in some cases, States are requiring employers and employees use this personal protective equipment in order to allow public entry. (10) Due to the fiscal strain of pandemic-related losses on these small businesses, they cannot and should not bear the financial burden of acquiring personal protective equipment without relief. (11) Providing relief through a tax credit for the purchase and use of personal protective equipment will directly support small businesses returning to and exceeding pre-COVID-19 pandemic production levels. (12) At a Small Business Committee forum on May 28, 2020, Mr. Charles “Tee” Rowe, President and Chief Executive Officer of America’s SBDC, testified to the potential value of such credits. (13) Personal protective equipment tax credits will be instrumental in safely and responsibly restarting the engine of the United States economy. 3. Personal Protective Equipment Tax Credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45U. Personal Protective Equipment Credit (a) Allowance of credit For purposes of section 38, the personal protective equipment credit determined under this section for the taxable year is an amount equal to the amount paid by an eligible taxpayer in carrying on any trade or business for qualified personal protective equipment expenses during such year. (b) Maximum credit The credit determined under this section with respect to any eligible taxpayer for any taxable year shall not exceed $25,000. (c) Definition and special rules For purposes of this section— (1) Eligible taxpayer (A) In general The term eligible taxpayer means— (i) a small business concern, (ii) any business concern (including an enterprise that is engaged in the business of production of food and fiber, ranching and raising of livestock, aquaculture, and all other farming and agricultural related industries), non-profit organization that is described in section 501(c)(3) and exempt from tax