In many cases, yes. The Department of Treasury FAQ link provides more guidance, specifically questions 23, 25, and 28. Please note public health is a part of “critical infrastructure.” Renovations should in some way be expected to mitigate the pandemic or assist in responding to the pandemic. For example, new furniture, flooring, or the like would not qualify. A new ventilation system, or floor plan renovations to improve distancing, would qualify.
