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 under section 501(a), veterans organization, or Tribal business concern that employs not more than the greater of— (I) 500 employees, or (II) if applicable, the size standard in number of employees established by the Small Business Administration for the industry in which such business concern, non-profit organization, veterans organization, or Tribal business concern operates, or (iii) an individual who operates under a sole proprietorship, as an independent contractor, or as a self-employed individual. (B) Small business concern The term small business concern has the meaning given such term under section 3 of the Small Business Act ( 15 U.S.C. 632 ), and also includes— (i) any business concern that employs not more than 500 employees per physical location of such business concern and that is assigned a North American Industry Classification System code beginning with 72, (ii) any business concern operating as a franchise that is assigned a franchise identifier code by the Small Business Administration, and (iii) any business concern that receives financial assistance from a company licensed under section 301 of the Small Business Investment Act of 1958 ( 15 U.S.C. 681 ). (C) Documentation requirements The Secretary may establish such documentation requirements as are necessary to determine eligibility for a credit under this section. (2) Qualified personal protective equipment expenses The term qualified personal protective equipment expenses includes amounts paid or incurred— (A) for the purpose of 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,