; (B) in subsection (e), by striking Any employer who willfully and inserting Except as provided in subsection (m), any employer who willfully ; and (C) by adding at the end the following new subsection: (m) COVID– 19 exemption For the period specified in section 9(d)(3), with respect to the spread or possible transmission of SARS–COV–2 in the workplace, no employer who acted in good faith (as defined in section 2(d) of the Get America Back to Work Act) shall be subject to penalties under subsection (a) or subsection (e). .