1. Short title This Act may be cited as the Epidemic Tax Credit Act of 2020 . 2. Epidemic 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. Epidemic credit (a) General rule For purposes of section 38, the epidemic credit for any taxable year is an amount equal to 90 percent of the amount of qualifying wages paid by a qualified employer to qualifying employees. (b) Definitions For purposes of this section— (1) Qualifying wages The term qualifying wages means wages paid to a qualifying employee who— (A) is on leave, (B) does not come to the workplace, and (C) performs no substantial work for the employer. (2) Qualified Employer The term qualified employer means any employer that is not a government employer. (3) Government employer The term government employer means— (A) the Federal Government, (B) any State government, (C) any government of a possession or territory of the United States, (D) the Government of the District of Columbia, (E) the government of any county, city, town, township, parish, village, or other general purpose political subdivision of a State, (F) any Indian Tribal Government (as defined in section 7701(a)(40)), (G) any foreign government, or (H) any international organization (as defined in section 7701(a)(18)). (4) Tax-Exempt Employer The term tax-exempt employer means— (A) any employer that is exempt from taxation pursuant to subchapter F of chapter 1 of subtitle A, or (B) any other employer designated by the Secretary as a tax-exempt employer for purposes of this section. (5) Qualifying Employee The term qualifying employee means a person who— (A) has been an employee of the qualified employer for at least one pay period preceding the designation of the epidemic area where the person’s workplace is located, (B) normally performs substantially all of the person’s work in a designated epidemic area, (C) is not a part-time employee (as defined in section