purposes of subsection (a)(2)(F), the term first responder shall include any COVID–19 front line employee. (B) COVID–19 front line employee For purposes of this paragraph, the term COVID–19 front line employee means, with respect to any taxable year, any individual who performs at least 1000 hours of essential work (as defined in the COVID–19 Heroes Fund Act of 2020 except without regard to the time period during which such work is performed) during such taxable year as an employee in a trade or business of an employer. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 20204. Payroll credit for certain pandemic-related employee benefit expenses paid by employers (a) In general In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to the applicable percentage of the qualified pandemic-related employee benefit expenses paid by such employer with respect to such calendar quarter. (b) Limitations and refundability (1) Dollar limitation per employee The qualified pandemic-related employee benefit expenses which may be taken into account under subsection (a) with respect to any employee for any calendar quarter shall not exceed $5,000. (2) Credit limited to certain employment taxes The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the applicable employment taxes for such calendar quarter (reduced by any credits allowed under subsections (e) and (f) of section 3111 of such Code, sections 7001 and 7003 of the Families First Coronavirus Response Act, and section 2301 of the CARES Act, for such quarter) on the wages paid with respect to the employment of all the employees of the 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