; or (B) 90 days after the declaration of the county as an epidemic area. (e) Special Rule for Tax-Exempt Employers (1) Tax-exempt employers eligible Tax-exempt employers are eligible to receive the credit provided by this section notwithstanding their tax-exemption. (2) Application required Application for payment of the epidemic credit to a tax-exempt employer shall be in such form and contain such information as the Secretary shall prescribe. Any claim for credit under this subsection by a tax-exempt employer shall be filed within 6 months after the date that the last qualifying wages were paid. (3) Payment On proof satisfactory to the Secretary that the epidemic credit is due to a tax-exempt employer, the Secretary shall make payment to the tax-exempt employer. (f) Effective date The amendment made by this section shall apply to wages paid on or after the date of the enactment of this Act. This section shall not apply to wages paid after December 31, 2020. . (b) General Business Credit Subsection (b) of section 38 is amended by striking the period at the end thereof, by striking the word plus in paragraph 32 and by adding at the end thereof: plus (34) the epidemic credit determined under section 45U. .