1. Health care worker credit (a) In general Subpart B 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: 30E. Health care worker credit (a) Allowance of credit In case of an individual who is a qualifying health care worker, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to $7,500. (b) Definitions For purposes of this section— (1) Qualifying health care worker The term qualifying health care worker means, with respect to a taxable year, an individual who— (A) worked at any time as— (i) a doctor of medicine or osteopathy who is authorized to practice medicine or surgery (as appropriate) by the State in which the doctor practices, or (ii) any other person capable of providing health care services, (B) provided health care services in a health care facility that treated patients with COVID-19, and (C) had an income of less than $100,000 ($200,000 in case of a joint return). (2) Other person capable of providing health care services The term other person capable of providing health care services includes— (A) podiatrists, dentists, clinical psychologists, optometrists, and chiropractors authorized to practice in the State and performing within the scope of their practice as defined under State law, (B) nurse practitioners, nurse-midwives, clinical social workers and physician assistants who are authorized to practice under State law and who are performing within the scope of their practice as defined under State law, and (C) any other person capable of providing health care services, as determined by the Secretary. (c) Denial of double benefit No deduction shall be allowed under this chapter with respect to any qualified amount with respect to which a credit is allowed under this section. (d) Application This section shall only apply to individuals working as qualified health care workers in calendar year 2020. . (b) Clerical amendment The table of sections for subpart