; and (B) taxes imposed by a State or local government on an employer with respect to amounts paid by such employer for work by employees. (5) Essential work The term essential work means any work that— (A) is performed during the period that begins on January 27, 2020 and ends 60 days after the last day of the COVID–19 Public Health Emergency; (B) is not performed while teleworking from a residence; (C) involves— (i) regular in-person interactions with— (I) patients; (II) the public; or (III) coworkers of the individual performing the work; or (ii) regular physical handling of items that were handled by, or are to be handled by— (I) patients; (II) the public; or (III) coworkers of the individual performing the work