If the number of days 
during the applicable period 
in which the individual 
The applicable 
provided eligible services was: 
percentage is: 
Equal to or greater than 180 days ...................................
100 percent
Greater than 150 days and less than 180 days ................
87.5 percent
Greater than 120 days and less than 151 days ................
75 percent
Greater than 90 days and less than 121 days ..................
62.5 percent
Greater than 60 days and less than 91 days ....................
50 percent
Greater than 30 days and less than 61 days ....................
37.5 percent
Greater than 6 days and less than 31 days ......................
25 percent
Less than 7 days ...............................................................
12.5 percent. 
(B) DEATH
OR
HOSPITALIZATION
OF 
QUALIFIED
HEALTH
CARE
WORKER.—In the 
case of any qualified health care worker who 
was hospitalized or died as a result of con-
tracting COVID–19, the applicable percentage 
shall be 100 percent. 
(C) 
DETERMINING
WORK
PERFORMED 
DURING ILLNESS.—In the case of any qualified 
health care worker who was unable to provide 
eligible services for any period of days during 
the applicable period as a result of contracting 
COVID–19, such period of days shall be in-
cluded for purposes of determining the applica-
ble percentage with respect to such worker 
under this paragraph. 
(c) PANDEMIC RESPONDER SERVICE AWARD PRO-
GRAM.— 
(1) ESTABLISHMENT.— 
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(A) PANDEMIC
RESPONDER
SAVINGS
AC-
COUNTS.—Except as provided in subparagraph 
(B), not later than 12 months after the date of 
enactment of this Act, the Secretary shall es-
tablish the Pandemic Responder Service Award 
Program to carry out the purposes of this sec-
tion. 
(B) PANDEMIC
RESPONDER
CHILD
SAV-
INGS ACCOUNTS.—Not later than December 31, 
2021, the Secretary shall establish the Pan-
demic Responder Child Savings Account Pro-
gram to carry out the purposes of paragraph 
(5). 
(2) APPLICATIONS.— 
(A) IN GENERAL.—An individual claiming 
or applying for a pandemic responder service 
award under this section shall submit an appli-
cation to the Secretary at such time, in such 
manner, and containing such information as the 
Secretary may require. 
(B) INFORMATION
MADE
AVAILABLE
TO 
PUBLIC.—Not later than 12 months after the 
date of enactment of this Act, the Secretary 
shall make publicly available all instructions 
and forms necessary for an individual to apply 
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for a pandemic responder service award under 
this section, including— 
(i) guidelines regarding the processes 
for determining entitlement to, and the 
amount of, such award; 
(ii) processes for the employer of any 
individual to certify— 
(I) that such individual provided 
eligible services; and 
(II) the number of days during 
the applicable period in which such in-
dividual provided such services. 
(C) LIMITATION.—The Secretary shall not 
accept or approve any application submitted by 
an individual after the date which is 5 years 
after the date described in subsection (d)(1)(B). 
(D) DEATH OF QUALIFIED HEALTH CARE 
WORKER.—In the case of an individual de-
scribed in subsection (d)(5)(A) who has died 
due to COVID–19 prior to filing an application 
described in subparagraph (A), the Secretary 
shall establish a procedure to permit the spouse 
of such worker or any dependent of such worker 
to file an application under such subparagraph 
to provide for— 
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(i) establishment of a pandemic re-
sponder savings account (as described in 
paragraph (3)) on behalf of such spouse or 
a pandemic responder child savings ac-
count (as described in paragraph (5)) on 
behalf of a dependent described in sub-
paragraph (A) of such paragraph; and 
(ii) transfer of any pandemic re-
sponder service award to which the de-
ceased individual would otherwise be enti-
tled under this section to such account. 
(3) 
PANDEMIC
RESPONDER
SAVINGS
AC-
COUNT.— 
(A) IN GENERAL.—With respect to each 
qualified health care worker, the Secretary shall 
establish and maintain a separate trust account 
(referred to in this section as a ‘‘pandemic re-
sponder savings account’’) on behalf of such 
worker, which shall consist of any pandemic re-
sponder service award to which such worker is 
entitled under this section. 
(B) TRANSFER TO ACCOUNT.— 
(i) IN GENERAL.—Except as provided 
under clause (ii), with respect to each 
qualified health care worker, for each cal-
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endar year described in paragraph (1) of 
subsection (b), the Secretary shall transfer 
from the general fund of the Treasury of 
the United States to the pandemic re-
sponder savings account of such worker an 
amount equal to the applicable percentage 
of the amount determined under paragraph 
(2) of such subsection with respect to such 
year. 
(ii) EXCEPTION
FOR
LOAN
REPAY-
MENT.—In the case of a qualified health 
care worker who, pursuant to their applica-
tion under paragraph (2), elects to apply 
the entirety of the pandemic responder 
service award to which they are entitled for 
a qualified purpose described in subsection 
(d)(6)(A), the Secretary shall, during the 
calendar year in which such application is 
approved, transfer from the general fund 
of the Treasury of the United States to the 
pandemic responder savings account of 
such worker an amount equal to 400 per-
cent of the applicable percentage of the 
amount determined under paragraph (2) of 
subsection (b) with respect to such year. 
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(4) DISTRIBUTION OF AWARD AMOUNTS.—The 
Secretary shall establish such guidelines as may be 
necessary to ensure that— 
(A) funds held in a pandemic responder 
savings account are withdrawn or transferred— 
(i) only for qualified purposes or 
transfer to a pandemic responder child sav-
ings account; 
(ii) at the direction of the qualified 
health care worker; and 
(iii) in such proportion or amount as 
is directed by such worker; 
(B) not greater than 4 withdrawals are 
made from such account during any calendar 
year; and 
(C) beneficiary designations for such ac-
count are made in the case of the death of such 
worker. 
(5) PANDEMIC RESPONDER CHILD SAVINGS AC-
COUNT.— 
(A) IN GENERAL.—At the election of any 
qualified health care worker, the Secretary shall 
establish and maintain a separate trust account 
(referred to in this section as a ‘‘pandemic re-
sponder child savings account’’) on behalf of 
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