1. Short title This Act may be cited as the Assistance and Gratitude for Coronavirus Heroes in Agribusiness who are Invaluable to the Nation Act or the AG CHAIN Act . 2. Definitions For purposes of this Act— (1) Qualified employee The term qualified employee means any individual who is— (A) an essential food and agriculture employee, and (B) working on his or her employer’s premises or on duty delivering to customers or performing tasks on the premises of a customer, traveling to and from such locations, or otherwise at a prescribed work place that is not his or her home or a remote worksite. (2) Essential food and agriculture employee The term essential food and agriculture employee means— (A) an employee who provides services at a business that— (i) is assigned a North American Industry Classification System code beginning with 4451, 4471, 4247, 7225, 72233, 722330, 72331, or 722310, and (ii) is located in a county that has at least one confirmed case of COVID–19, or (B) an employee identified as a member of the food and agriculture workforce in the guidance issued by the Cybersecurity and Infrastructure Security Agency on April 17, 2020, entitled “Guidance on the Essential Critical Infrastructure Workforce: Ensuring Community and National Resilience in COVID-19 Response Version 3.0” (or any successor guidance). 3. Exclusion from gross income for certain workers (a) In general For purposes of the Internal Revenue Code of 1986, gross income shall not include specified income of any qualified employee. (b) Limitation The aggregate amount not included in the gross income of any individual by reason of subsection (a) shall not exceed $25,000. (c) Applicable period The term applicable period means the period beginning on February 15, 2020, and ending on June 15, 2020. (d) Specified income For purposes of this section, the term specified income means— (1) if the services described in section 1(2) are provided as an employee, the wages (as defined in section 3121(a) of the Internal Revenue Code of 1986 determined