(c) REPAYMENT REFUNDS PROHIBITED.—Nothing 
in this section shall be construed to authorize any refund-
ing of any eligible Federal student loan repayment made 
before the date a borrower’s loans are forgiven in accord-
ance with this section. 
(d) EXCLUSION
FROM
TAXABLE
INCOME.—The 
amount of a borrower’s eligible Federal student loans for-
given under this section shall not be included in the gross 
income of the borrower for purposes of the Internal Rev-
enue Code of 1986. 
(e) NOTICE TO BORROWERS IN STATEMENTS.—With 
each billing statement sent to a borrower during the two- 
year period beginning on the 15th day after the date of 
enactment of this Act, the Secretary of Education shall 
include, and shall require each holder of eligible Federal 
student loans to include, a notice informing the borrower 
of the availability of the Federal student loan forgiveness 
and private student loan repayment programs for frontline 
health care workers under this Act, including where to 
find information about how to qualify as a frontline health 
care worker, how to apply to such programs, and the ap-
plication deadline for such programs. 
VerDate Sep 11 2014 
08:46 May 28, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2418.IH
H2418
kjohnson on DSK79L0C42PROD with BILLS
SEC. 3. PRIVATE STUDENT LOAN REPAYMENT FOR FRONT-
LINE HEALTH CARE WORKERS. 
(a) REPAYMENT REQUIRED.—Notwithstanding any 
other provision of law, the Secretary of the Treasury shall 
carry out a program in accordance with this Act under 
which the Secretary shall repay in full the outstanding bal-
ance of principal and interest due on the applicable eligible 
private student loans of borrowers who are frontline health 
care workers. 
(b) METHOD OF LOAN REPAYMENT.—In carrying 
out the program required under subsection (a), as soon 
as practicable after the Secretary of the Treasury has con-
firmed that an applicant is a frontline health care worker 
who is a borrower of an eligible private student loan, the 
Secretary of the Treasury shall pay to the private edu-
cational lender of each of the applicable eligible private 
student loans of the borrower an amount equal to the sum 
of the unpaid principal, accrued unpaid interest, and late 
charges of such applicable eligible private student loans, 
as calculated on the date of the repayment of such loans 
by the Secretary of the Treasury, in order to discharge 
the borrower from any remaining obligation to the private 
educational lender with respect to such applicable eligible 
private student loans. 
(c) REPAYMENT REFUNDS PROHIBITED.—Nothing 
in this section shall be construed to authorize any refund-
VerDate Sep 11 2014 
08:46 May 28, 2021
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2418.IH
H2418
kjohnson on DSK79L0C42PROD with BILLS
ing of any repayment of a loan made before the date a 
borrower’s loans are paid by the Secretary of the Treasury 
in accordance with this section. 
(d) EXCLUSION
FROM
TAXABLE
INCOME.—The 
amount of a borrower’s eligible private student loans paid 
by the Secretary of the Treasury under this section shall 
not be included in the gross income of the borrower for 
purposes of the Internal Revenue Code of 1986. 
(e) NOTICE TO BORROWERS IN STATEMENTS.—Sec-
tion 128(e) of the Truth in Lending Act (15 U.S.C. 
1638(e)) is amended by adding at the end the following 
new paragraph: 
‘‘(12) NOTICE REQUIRED ALONG WITH BILLING 
STATEMENTS.—With each billing statement sent to 
the borrower during the two-year period beginning 
on the 15th day after the date of enactment of the 
Student Loan Forgiveness for Frontline Health 
Workers Act, the private educational lender shall in-
clude a notice informing the borrower of the avail-
ability of the Federal student loan forgiveness and 
private student loan repayment programs for front-
line health care workers under the Student Loan 
Forgiveness for Frontline Health Workers Act, in-
cluding where to find information about how to qual-
ify as a frontline health care worker, how to apply 
VerDate Sep 11 2014 
08:46 May 28, 2021
Jkt 019200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H2418.IH
H2418
kjohnson on DSK79L0C42PROD with BILLS
to such programs, and the application deadline for 
such programs.’’. 
SEC. 4. COORDINATED PROGRAM REQUIREMENTS. 
The Secretaries concerned shall jointly develop the 
programs required under section 2 and section 3 of this 
Act, and shall coordinate and consult with one another in 
carrying out such programs to ensure that— 
(1) determinations of eligibility are uniform and 
consistent across both programs; 
(2) frontline health care workers who are bor-
rowers of both eligible Federal student loans and eli-
gible private student loans may apply for both loan 
forgiveness under section 2 and loan repayment 
under section 3 with submission of only one applica-
tion; 
(3) borrowers with outstanding eligible Federal 
student loans and borrowers with outstanding eligi-
ble private student loans are notified of the avail-
ability of both programs required under this Act; 
and 
(4) such programs are made available to front-
line health care workers who were borrowers of eligi-
ble Federal student loans, eligible private student 
loans, or both, and who died as a result of the 
coronavirus, to relieve the families and estates of 
VerDate Sep 11 2014 
08:46 May 28, 2021
Jkt 019200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2418.IH
H2418
kjohnson on DSK79L0C42PROD with BILLS
such deceased frontline health care workers of the 
burden of the student loans of the such workers. 
SEC. 5. NOTICE TO THE PUBLIC. 
Not later than 15 days after the date of enactment 
of this Act, the Secretaries concerned, in consultation with 
institutions of higher education and lenders and holders 
of Federal student loans and private education loans, shall 
take such actions as may be necessary to ensure that bor-
rowers who have outstanding eligible Federal student 
loans, outstanding eligible private student loans, or both, 
are aware of the loan forgiveness and loan repayment pro-
grams authorized by this Act. Such information shall— 
(1) be presented in a form that is widely avail-
able to the public, especially to borrowers with eligi-
ble Federal student loans, eligible private student 
loans, or both; 
(2) be easily understandable; and 
(3) clearly notify borrowers that to be consid-
ered for loan forgiveness or loan repayment (or 
both) under this Act, borrowers must submit an ap-
plication to the Secretaries concerned, and must do 
so during the application period described in section 
6. 
VerDate Sep 11 2014 
08:46 May 28, 2021
Jkt 019200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H2418.IH
H2418
kjohnson on DSK79L0C42PROD with BILLS