SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Opportunities for Heroes Act of 2020’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act are as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Definitions. 
TITLE I—COMMISSION ON ESSENTIAL EMPLOYMENT 
Sec. 101. Commission established. 
TITLE II—BORROWER RELIEF 
Sec. 201. Student loan relief as a result of essential work during the COVID– 
19 crisis period. 
Sec. 202. Essential worker credit. 
Sec. 203. Notification to borrowers. 
Sec. 204. Data to implement. 
Sec. 205. Memorandums of understanding. 
Sec. 206. Exclusion from gross income. 
Sec. 207. Transfer of benefits to survivors of essential workers. 
SEC. 2. DEFINITIONS. 
In this Act: 
(1) COVERED LOAN.—The term ‘‘covered loan’’ 
means— 
(A) a loan made, insured, or guaranteed 
under part B of title IV of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1071 et seq.); 
(B) a loan made under part D of title IV 
of the Higher Education Act of 1965 (20 
U.S.C. 1087a et seq.); and 
(C) a Federal Perkins Loan made pursu-
ant to part E of title IV of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1087aa et seq.). 
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(2) COVID–19 
CRISIS
PERIOD.—The term 
‘‘COVID–19 crisis period’’ means the period begin-
ning January 27, 2020, and ending December 31, 
2020. 
(3) ESSENTIAL WORKER.—The term ‘‘essential 
worker’’ means an individual who— 
(A) was employed in an essential employ-
ment area (as published in the list required 
under section 101(b)(1)) for not less than 480 
hours in a 120-day consecutive period during 
the COVID–19 crisis period; 
(B) was employed in an essential employ-
ment area (as published in the list required 
under section 101(b)(1)) but was unable to 
complete 480 hours of work in a 120-day con-
secutive period due to the diagnosis or sus-
pected case of COVID–19 with respect to such 
individual or the family member (a child, 
spouse, grandparent, or relative that lives in the 
primary residence of the essential worker) of 
such individual for which such individual pro-
vided care; or 
(C) was employed in an essential employ-
ment area (as published in the list required 
under section 101(b)(1)) but was unable to 
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complete 480 hours of work in a 120-day con-
secutive period due perishing from COVID–19 
or a suspected case of COVID–19. 
(4) PRIVATE
EDUCATION
LOAN.—The term 
‘‘private education loan’’ has the meaning given the 
term in section 140 of the Truth in Lending Act (15 
U.S.C. 1650). 
(5) QUALIFIED BORROWER.—The term ‘‘quali-
fied borrower’’ means— 
(A) a borrower of a covered loan or a pri-
vate education loan; and 
(B) who is an essential worker. 
(6) 
SECRETARIES
CONCERNED.—The 
term 
‘‘Secretaries concerned’’ means— 
(A) the Secretary of Education, with re-
spect to covered loans and borrowers of such 
covered loans; and 
(B) the Secretary of the Treasury, with re-
spect to private education loans and borrowers 
of such private education loans. 
(7) INSTITUTION OF HIGHER EDUCATION.—The 
term ‘‘institution of higher education’’ means an in-
stitution of higher education, as defined in section 
101, or a postsecondary vocational institution, as de-
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fined in section 102(c), of the Higher Education 
Act. 
(8) WORKFORCE
DEVELOPMENT
PROGRAM.— 
The term ‘‘workforce development program’’ means 
a program of training services, provided through an 
eligible training provider, as described under section 
122(d) of the Workforce Innovation and Opportunity 
Act. 
(9) CONTINUING
MEDICAL
EDUCATION.—The 
term ‘‘continuing medical education’’ means edu-
cational activities which serve to maintain, develop, 
or increase the knowledge, skills, and professional 
performance and relationships that a physician uses 
to provide services for patients, the public or the 
profession. The content of continuing medical edu-
cation is the body of knowledge and skills generally 
recognized and accepted by the profession as within 
the basic medical sciences, the discipline of clinical 
medicine and the provision of health care to the pub-
lic. 
TITLE I—COMMISSION ON 
ESSENTIAL EMPLOYMENT 
SEC. 101. COMMISSION ESTABLISHED. 
(a) ESTABLISHMENT.—Not less than 30 days after 
the date of the enactment of this Act, the Secretary of 
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Labor shall establish a commission to be known as the 
‘‘Essential Employment Commission’’ (in this Act referred 
to as the ‘‘Commission’’). 
(b) DUTY OF THE COMMISSION.— 
(1) IN GENERAL.—Not later than 90 days after 
the date of the enactment of this Act, the Commis-
sion shall, publish a list of the types of employment 
that are essential during the COVID–19 crisis pe-
riod. 
(2) CONSIDERATIONS.—In determining the 
types of employment that are essential under para-
graph (1), the Commission shall consider whether— 
(A) the employment protected the health, 
safety, or well-being of the American public; 
and 
(B) the employment involved considerable 
risk of exposure to COVID–19. 
(3) CERTAIN EMPLOYMENT REQUIRED ESSEN-
TIAL.—The Commission shall determine the fol-
lowing types of employment to be essential under 
paragraph (1): 
(A) Employment in the sale of food and 
pharmaceuticals, including employment by gro-
cery stores, pharmacies, convenience stores, and 
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other businesses that primarily sell food and 
beverages. 
(B) Employment in the field of healthcare, 
including as a home health aid or a pharmacist. 
(C) Employment as a firefighter or emer-
gency medical technician. 
(D) Employment as an emergency re-
sponders, including a paramedic. 
(E) Employment at a 911 call center. 
(F) Employment in health manufacturing 
for essential medical products, including per-
sonal protective equipment, isolation barriers, 
medical gases, pharmaceuticals, blood and blood 
products, vaccines, testing materials, laboratory 
supplies, cleaning, sanitizing, disinfecting or 
sterilization supplies, and tissue and paper 
towel products. 
(G) Employment in manufacturing of ma-
terials and products necessary to produce the 
products described in subparagraph (F). 
(H) Employment in producing, harvesting, 
or processing agricultural goods, meat, poultry, 
and dairy products for human consumption. 
(I) Employment in cafeterias that serve 
other essential workers, medical patients, stu-
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dents, or vulnerable populations, including the 
homeless. 
(J) Employment in postal, parcel, courier, 
last-mile delivery, and shipping. 
(K) Employment in the distribution or de-
livery of food, pharmaceuticals, or medical prod-
ucts. 
(L) Employment in the delivery of pre- 
cooked food. 
(M) Employment in the fields of research, 
development, and testing related to COVID–19. 
(N) Employment in security and sanitation 
of locations where other essential workers are 
employed. 
(O) Employment in providing child care 
for children of other essential workers. 
(P) Employment in transportation, includ-
ing as a truck driver, bus driver, dispatcher, 
maintenance and repair technician, warehouse 
worker, truck stop or rest area worker, towing 
and recovery service employee, roadside assist-
ance worker, intermodal transportation per-
sonnel, maintenance worker, taxi driver, vehicle 
rental service provider, car-sharing driver, 
transportation network provider, air traffic con-
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troller, maintenance personnel, ramp worker, 
aviation or aerospace safety worker, pilot or 
flight crew, operations personnel, or accident in-
vestigations personnel. 
(Q) Employment as a social worker. 
(R) Employment in mortuary services, in-
cluding cremation, burial, coffin making, and 
funeral home services. 
(S) Employment as a community advocate 
for survivors of domestic and sexual violence. 
(T) Employment as a law enforcement or 
corrections officer. 
(c) COMPOSITION.—The Commission shall include 
the following members: 
(1) The Secretary of Health and Human Serv-
ices (or designee). 
(2) The Secretary of Homeland Security (or 
designee). 
(3) The Secretary of Education (or designee). 
(4) The governors of the three States with the 
highest incidences of COVID–19 on the date of en-
actment of this Act (or a designee for each such gov-
ernor). 
(5) Three representatives from national labor 
organizations certified by the National Labor Rela-
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tions Board, National Mediation Board, Federal 
Labor Relations Authority, or State agencies with 
similar jurisdiction and authority. 
(6) A member of the U.S. House of Representa-
tives appointed by the Speaker of the House of Rep-
resentatives (or designee). 
(7) A member of the Senate appointed by the 
majority leader of the Senate (or designee). 
(8) A physician. 
(d) TERMINATION.—The Commission shall terminate 
on the date the list required under subsection (b)(1) is 
published. 
TITLE II—BORROWER RELIEF 
SEC. 201. STUDENT LOAN RELIEF AS A RESULT OF ESSEN-
TIAL WORK DURING THE COVID–19 CRISIS PE-
RIOD. 
(a) IN GENERAL.—Not later than 1 year after the 
date the list required under section 101(b)(1) is published, 
the Secretaries concerned shall jointly carry out a program 
under which a qualified borrower, with respect to the cov-
ered loans and private education of loans of such qualified 
borrower, shall be eligible to receive in accordance with 
subsection (b) an amount equal to the lesser of the fol-
lowing: 
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(1) The total amount of each covered loan and 
each private education loan of the borrower and the 
total amount of each covered loan of the spouse or 
children of the essential worker. 
(2) $25,000. 
(b) ELECTION BY BORROWER.—A qualified borrower 
may elect to apply the amount determined with respect 
to such borrower under subsection (a) to— 
(1) any covered loan of the borrower; 
(2) any private education loan of the borrower; 
(3) any covered loan or private education loan 
of the spouse or child of the borrower; and 
(4) any combination of the loans described in 
paragraphs (1) through (3). 
SEC. 202. ESSENTIAL WORKER CREDIT. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall make available to each essential worker an amount 
equal to— 
(1) $25,000; minus 
(2) the amount the essential worker received 
under section 201(a). 
(b) USE OF CREDIT.—The amount an essential work-
er receives under subsection (a) may only be used to at-
tend an institution of higher education, a workforce devel-
opment program, or continuing medical education (as de-
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fined in section 2) by the essential worker and their spouse 
or children. 
(c) AVAILABILITY.—The amount available to an es-
sential worker under subsection (a) may be used in accord-
ance with subsection (b) not later than December 31, 
2070. 
SEC. 203. NOTIFICATION TO BORROWERS. 
Not later than 30 days after the date described in 
section 201(a), the Secretaries concerned shall notify each 
qualified borrower and essential worker of— 
(1) the requirements to provide loan relief and 
essential worker credits to essential workers and 
their children or spouse under this title; 
(2) the opportunity for such a borrower to 
make an election under section 201(b) with respect 
to the application of such loan relief to the covered 
loans and private education loans of such borrower 
and their children or spouse; and 
(3) the opportunity for such an essential worker 
and their children or spouse to receive a credit under 
section 202. 
SEC. 204. DATA TO IMPLEMENT. 
(a) SECRETARY OF EDUCATION.—Contractors of the 
Secretary of Education and lenders, institutions that are 
holders of loans made under part E, and guaranty agen-
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cies holding loans made, insured, or guaranteed under 
part B shall report, to the satisfaction of the Secretary 
of Education, the information necessary to calculate the 
amount to be applied under sections 201 and 202. 
(b) SECRETARY OF TREASURY.—Holders and servi-
cers of private education loans shall report, to the satisfac-
tion of the Secretary of the Treasury, the information nec-
essary to calculate the amount to be applied under sections 
201 and 202. 
(c) REPORT TO CONGRESS.—Not later than 2 years 
after the date of the enactment of this Act and every sub-
sequent 5 years until 2070, the Secretaries shall jointly 
submit to Congress a report on the implementation of this 
Act. 
SEC. 205. MEMORANDUMS OF UNDERSTANDING. 
The Secretaries concerned shall enter into a memo-
randum of understanding to carry out this title and to 
share any information necessary to carry out this title. 
SEC. 206. EXCLUSION FROM GROSS INCOME. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139H the following new section: 
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‘‘SEC. 
139I. 
ESSENTIAL 
WORKER 
PAYMENTS 
DURING 
COVID–19 CRISIS PERIOD. 
‘‘Gross income shall not include any payment made 
on behalf of the taxpayer under section 201 and 202 of 
the Opportunities for Heroes Act of 2020.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by inserting after the 
item relating to section 139H the following new item: 
‘‘Sec. 139I. Student loan payments resulting from the COVID–19 national 
emergency.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 207. TRANSFER OF BENEFITS TO SURVIVORS OF ES-
SENTIAL WORKERS. 
The Secretaries of Treasury and Education shall de-
velop a process for the spouse and children of essential 
workers who died due to COVID–19 to receive benefits 
under sections 201 and 202. 
Æ 
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