any dependent (as designated by such worker) 
who, at the time of such election, has not at-
tained 18 years of age and which shall consist 
of such amounts as are elected by such worker 
to be transferred to such account. 
(B) INVESTMENT
WITHOUT
FEES.—Any 
amount transferred to a pandemic responder 
child savings account shall be invested solely in 
United States Treasury bonds. No fees shall be 
assessed on participants in the Pandemic Re-
sponder Child Savings Account Program. 
(C) ACCOUNTS MAY NOT BE ASSIGNED.— 
An account established on behalf of an indi-
vidual under the Pandemic Responder Child 
Savings Account Program may not be pledged 
or assigned to any other person, and any trans-
fer to such account by a qualified health care 
worker may not subsequently be transferred or 
returned to the pandemic responder savings ac-
count of such worker. 
(D) DISTRIBUTION OF AMOUNTS IN PAN-
DEMIC
RESPONDER
CHILD
SAVINGS
AC-
COUNT.—The Secretary shall establish such 
guidelines as may be necessary to ensure that— 
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(i) funds held in a pandemic re-
sponder child savings account are with-
drawn or transferred— 
(I) only for purposes described in 
subparagraphs (A) through (G) of 
subsection (d)(6) with respect to the 
individual on whose behalf such ac-
count has been established; and 
(II) except for purposes described 
in subparagraph (A) or (B) of sub-
section (d)(6), only after such indi-
vidual has attained 18 years of age 
and at the direction of such individual 
and in such proportion or amount as 
is directed by such individual; 
(ii) not greater than 4 withdrawals 
are made from such account during any 
calendar year; and 
(iii) beneficiary designations for such 
account are made in the case of the death 
of the individual on whose behalf an ac-
count was established. 
(d) DEFINITIONS.—For purposes of this section— 
(1) APPLICABLE PERIOD.—The term ‘‘applica-
ble period’’ means the period— 
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(A) beginning on January 27, 2020; and 
(B) ending on the date on which the Sec-
retary of Health and Human Services deter-
mines that the public health emergency declared 
by such Secretary under section 319 of the 
Public Health Service Act (42 U.S.C. 247d) on 
January 31, 2020, with respect to COVID–19, 
has ended. 
(2) 
COVID–19.—The 
term 
‘‘COVID–19’’ 
means the virus SARS–CoV–2 or coronavirus dis-
ease 2019 (COVID–19). 
(3) DEPENDENT.—The term ‘‘dependent’’ has 
the same meaning given such term under section 
152 of the Internal Revenue Code of 1986. 
(4) ELIGIBLE SERVICES.— 
(A) IN
GENERAL.—Subject to subpara-
graph (C), the term ‘‘eligible services’’ means, 
with respect to any individual, services de-
scribed in subparagraph (B) which were pro-
vided by such individual in person during the 
applicable period in a work environment in 
which— 
(i) there was an elevated risk of such 
individual contracting COVID–19 (as de-
termined by the Secretary, in consultation 
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with the Director of the Centers for Dis-
ease Control and Prevention and the Occu-
pational Safety and Health Administra-
tion); or 
(ii) such services were provided to in-
dividuals who had been diagnosed with 
COVID–19 or who were at a high risk of 
having contracted COVID–19. 
(B) DESCRIPTION
OF
SERVICES.—The 
services described in this subparagraph are the 
following: 
(i) Emergency medical services (as de-
fined in section 330J(e)(1) of the Public 
Health Service Act (42 U.S.C. 254c– 
15(e)(1))). 
(ii) Health care or patient care serv-
ices within a hospital (including any tem-
porary hospital established for the purpose 
of treating large numbers of individuals di-
agnosed with COVID–19), including sani-
tation, security, transportation, and food 
services. 
(iii) Health care services related to 
COVID–19 within a medical practice, 
health care center, or clinic, including any 
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temporary facility (such as a COVID–19 
testing site) which was established in re-
sponse to COVID–19. 
(iv) 
Home-based 
and 
community- 
based work, including— 
(I) home health care, residential 
care, and assistance with activities of 
daily living; and 
(II) any services or care provided 
by direct care workers (as defined in 
paragraph (16) of section 799B of the 
Public Health Service Act (42 U.S.C. 
295p)), personal care aides, and home 
health aides. 
(v) Behavioral health services, includ-
ing mental health services and substance 
abuse counseling. 
(vi) Nursing care, residential care, or 
support staff services within a nursing 
home or other residential facility, including 
community group homes. 
(vii) Mortuary services. 
(C) ADDITIONAL
SERVICES.—The term 
‘‘eligible services’’ shall include, with respect to 
any individual, any services which— 
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(i) were provided by such individual in 
person during the applicable period in a 
work environment described in clause (i) or 
(ii) of subparagraph (A); 
(ii) are not described in subparagraph 
(B); and 
(iii) have been identified by the Sec-
retary, in consultation with the Director of 
the Centers for Disease Control and Pre-
vention and the Occupational Safety and 
Health Administration, as— 
(I)(aa) involving the provision of 
care or treatment to individuals who 
had been diagnosed with COVID–19; 
or 
(bb) involving the operation of a 
facility which provides care or treat-
ment to individuals who had been di-
agnosed with COVID–19; and 
(II) having a risk of exposure to 
COVID–19 which is comparable to a 
health care provider in a hospital who 
is treating individuals who have been 
diagnosed with COVID–19. 
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(5) QUALIFIED HEALTH CARE WORKER.—The 
term ‘‘qualified health care worker’’ means an indi-
vidual who— 
(A) provided eligible services; and 
(B) subject to paragraph (2)(D) of sub-
section (c), has filed an application to receive a 
pandemic responder service award pursuant to 
such subsection which is approved by the Sec-
retary. 
(6) QUALIFIED PURPOSES.—The term ‘‘quali-
fied purposes’’ means any of the following with re-
spect to the qualified health care worker, their 
spouse, or any of their dependents: 
(A) Payment to the holder of— 
(i) a loan made, insured, or guaran-
teed under title IV of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1070 et 
seq.); or 
(ii) a private education loan (as de-
fined in section 140(a) of the Truth in 
Lending Act (15 U.S.C. 1650(a))). 
(B)(i) Payment— 
(I) to an eligible institution for quali-
fied higher education expenses (as defined 
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in section 529(e) of the Internal Revenue 
Code of 1986); 
(II) for the costs of a registered ap-
prenticeship; or 
(III) for the costs of training provided 
by a joint labor-management partnership. 
(ii) In this subparagraph— 
(I) the term ‘‘eligible institution’’ 
means— 
(aa) an institution of higher edu-
cation, as defined under section 101 
of the Higher Education Act of 1965 
(20 U.S.C. 1001), that has in effect a 
program 
participation 
agreement 
under section 487 of such Act (20 
U.S.C. 1094) and is eligible to partici-
pate in any of the programs under 
title IV of such Act (20 U.S.C. 1070 
et seq.); and 
(bb) a postsecondary vocational 
institution, as defined under section 
102(c) of the Higher Education Act of 
1965 (20 U.S.C. 1001(c)), that has in 
effect a program participation agree-
ment under section 487 of such Act 
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(20 U.S.C. 1094) and is eligible to 
participate in any of the programs 
under title IV of such Act (20 U.S.C. 
1070 et seq.); and 
(II) the term ‘‘registered apprentice-
ship’’ means an apprenticeship registered 
under the Act of August 16, 1937 (com-
monly known as the ‘National Apprentice-
ship Act’; 50 Stat. 664, chapter 663; 29 
U.S.C. 50 et seq.), that meets any require-
ment, standard, or rule promulgated under 
such Act as in effect on December 30, 
2019. 
(C) Transfer to an eligible retirement plan, 
as defined in section 402(c)(8)(B) of the Inter-
nal Revenue Code of 1986. 
(D) Transfer to an ABLE account estab-
lished under section 529A of the Internal Rev-
enue Code of 1986. 
(E) Transfer to the personal bank account 
of the individual for emergency expenses, pro-
vided that the total amount transferred during 
any calendar year does not exceed $1,000. 
(F) Payment related to purchase of a prin-
cipal residence by a first-time homebuyer (as 
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such terms are defined in subsection (c) of sec-
tion 36 of the Internal Revenue Code of 1986). 
(G) Payment related to start-up expendi-
tures (as defined in subsection (c)(1) of section 
195 of the Internal Revenue Code of 1986). 
(7) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(e) EXCLUSION FROM INCOME AND FEDERAL PRO-
GRAMS.— 
(1) GROSS INCOME.—For purposes of the Inter-
nal Revenue Code of 1986, any payment or transfer 
made with respect to or on behalf of any individual 
under this section shall not be included in the gross 
income of any such individual. 
(2) FEDERAL PROGRAMS.—The amount of any 
payment or transfer made with respect to or on be-
half of any individual under this section shall not be 
taken into account as income or resources for pur-
poses of determining the eligibility of such individual 
or any other individual for benefits or assistance, or 
the amount or extent of such benefits or assistance, 
under any Federal program or under any State or 
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local program financed in whole or in part with Fed-
eral funds. 
Æ 
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