This bill allows a new tax credit for qualifying health care workers for $7,500 in a taxable year. A qualifying health care worker is an individual who (1) worked at any time as a doctor of medicine or osteopathy or any other person capable of providing health care services, (2) provided health care services that treated patients with COVID-19 (i.e., coronavirus disease 2019), and (3) has an income of less than $100,000 ($200,000 for joint returns). The bill also excludes from gross income, for income tax purposes, income of an essential employee that does not exceed $100,000 for the duration of the COVID-19 national emergency. An essential employee is an employee who performs work involving the safety of human life or the protection of property, or who is determined to be an essential employee under state or local law.