; or (II) the last day on which the declaration of the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) with respect to coronavirus disease 2019 (COVID–19) is in effect. . (c) Advance payment of credit Paragraph (1) of section 7527(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting , or , and by adding at the end the following new subparagraph: (C) in the case of an eligible national defense or infrastructure worker (as defined in section 35(c)(5)), is certified by the Secretary (or by any other person or entity designated by the Secretary) (in consultation with the Secretary of Transportation (or any other person or entity designated by such Secretary), in the case of a worker in aviation- or aerospace-related industries). . (d) Effective date The amendments made by this section shall apply to months beginning after January 31, 2020. 3. Extension of credit (a) In general Subparagraph (B) of section 35(b)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2021 and inserting January 1, 2023 . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2020.