Helping Emergency Responders Overcome Emergency Situations Act of 2020 or the HEROES Act of 2020

This bill excludes from gross income, for income tax purposes, wages and other income up to $50,000 of qualified first responders for the period beginning on February 15, 2020, and ending on June 15, 2020. A qualified first responder is any individual (1) who is a physician, nurse, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic who provides services in a county with at least one confirmed case of COVID-19 (i.e., coronavirus disease 2019); or (2) who provides services in a licensed medical or care facility located in such county.

The Department of the Treasury may extend the exclusion for an additional three-month period beyond June 15, 2020, if Treasury determines that the COVID-19 emergency is likely to be ongoing during the extended period.