1. Short title This Act may be cited as the Helping Small Businesses Reopen Safely Act of 2020 . 2. Payroll tax credit for personal protective equipment (a) In general In the case of an eligible employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 90 percent of the amount paid or incurred by such employer during such calendar quarter for eligible personal protective equipment provided free of charge by such employer for the use or for the benefit of employees and customers of such employer. (b) Limitations and refundability (1) Dollar limitation The amount of the credit allowed under subsection (a) with respect to any eligible employer for any calendar quarter shall not exceed the lesser of— (A) $6,250, or (B) the greater of— (i) 2 percent of the employer’s gross receipts for such calendar quarter, or (ii) 0.5 percent of the employer’s gross receipts for the employer’s last taxable year ending in 2019. (2) Credit limited to employment taxes The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the applicable employment taxes (reduced by any credits allowed under subsections (e) and (f) of section 3111 of the Internal Revenue Code of 1986, sections 7001 and 7003 of the Families First Coronavirus Response Act, and section 2301 of the CARES Act) on the wages paid with respect to the employment of all the employees of the eligible employer for such calendar quarter. (3) Refundability of excess credit (A) In general If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of the Internal Revenue Code of 1986. (B) Treatment of payments For purposes of section 1324 of title 31, United States Code, any amounts due to the employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection