Title: Pandemic Responder Service Award Act
Policy area: Health

Summary:
Pandemic Responder Service Award Act
This bill establishes a monetary award for health care workers who provide eligible services during the COVID-19 (i.e. coronavirus disease 2019) pandemic. The award may only be used by the worker or their dependents for specified purposes, such as repaying student loans or starting a business. Eligible services include, among others, emergency medical services, health care or patient care services, and mortuary services in environments that present an elevated risk of contracting COVID-19.
The maximum award amount is $10,000 in 2021, with amounts in subsequent years increased by cost-of-living adjustments. Recipients receive a percentage of that amount based on the number of days they provided eligible services during the pandemic.
The Department of the Treasury must establish application processes and guidelines for the award and maintain savings accounts for eligible health care workers or their dependents to receive distributions of award amounts.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3763 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  2d Session
                                S. 3763

 To establish the Pandemic Responder Service Award program to express 
            our gratitude to front-line health care workers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 19, 2020

 Mr. Casey (for himself, Mr. Wyden, Ms. Baldwin, Mrs. Gillibrand, and 
 Mrs. Shaheen) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To establish the Pandemic Responder Service Award program to express 
            our gratitude to front-line health care workers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Pandemic Responder Service Award 
Act''.

SEC. 2. ESTABLISHMENT OF PANDEMIC RESPONDER SERVICE AWARD PROGRAM.

    (a) Entitlement.--Subject to subsection (c), each qualified health 
care worker shall be entitled to a pandemic responder service award, as 
determined under subsection (b).
    (b) Determination of Award.--
            (1) In general.--Except as provided under subsection 
        (c)(3)(B)(ii), in the case of a qualified health care worker, 
        the amount of the pandemic responder service award shall be 
        equal to--
                    (A) the applicable percentage of the amount 
                determined under paragraph (2) for the calendar year in 
                which the application described in subsection (c)(2) 
                has been submitted by such worker and approved by the 
                Secretary; and
                    (B) the applicable percentage of the amount 
                determined under paragraph (2) for each of the 3 
                calendar years subsequent to the year described in 
                subparagraph (A).
            (2) Annual amount.--
                    (A) In general.--The amount determined under this 
                paragraph shall be equal to--
                            (i) for calendar year 2021, $10,000; and
                            (ii) in the case of any calendar year 
                        beginning after 2021, the dollar amount in 
                        clause (i), as increased by an amount equal 
                        to--
                                    (I) such dollar amount; multiplied 
                                by
                                    (II) the cost-of-living adjustment 
                                determined under section 1(f)(3) of the 
                                Internal Revenue Code of 1986 for such 
                                calendar year, determined by 
                                substituting ``2020'' for ``2016'' in 
                                subparagraph (A)(ii) thereof.
                    (B) Rounding.--If any increase under subparagraph 
                (A) is not a multiple of $100, such increase shall be 
                rounded to the nearest multiple of $100.
            (3) Applicable percentage.--
                    (A) In general.--For purposes of paragraph (1), 
                with respect to any qualified health care worker, the 
                applicable percentage shall be determined in accordance 
                with the following table:

If the number of days during                                           
  the applicable period in which                                       
  the individual provided                                The applicable
   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 
                contracting 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 
                included for purposes of determining the applicable 
                percentage with respect to such worker under this 
                paragraph.
    (c) Pandemic Responder Service Award Program.--
            (1) Establishment.--
                    (A) Pandemic responder savings accounts.--Except as 
                provided in subparagraph (B), not later than 12 months 
                after the date of enactment of this Act, the Secretary 
                shall establish the Pandemic Responder Service Award 
                Program to carry out the purposes of this section.
                    (B) Pandemic responder child savings accounts.--Not 
                later than December 31, 2021, the Secretary shall 
                establish the Pandemic Responder Child Savings Account 
                Program 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 application 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 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 
                                individual 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 described 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--
                            (i) establishment of a pandemic responder 
                        savings account (as described in paragraph (3)) 
                        on behalf of such spouse or a pandemic 
                        responder child savings account (as described 
                        in paragraph (5)) on behalf of a dependent 
                        described in subparagraph (A) of such 
                        paragraph; and
                            (ii) transfer of any pandemic responder 
                        service award to which the deceased individual 
                        would otherwise be entitled under this section 
                        to such account.
            (3) Pandemic responder savings account.--
                    (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 responder savings account'') on 
                behalf of such worker, which shall consist of any 
                pandemic responder 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 calendar 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 responder 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 repayment.--In the 
                        case of a qualified health care worker who, 
                        pursuant to their application 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 
                        percent of the applicable percentage of the 
                        amount determined under paragraph (2) of 
                        subsection (b) with respect to such year.
            (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 savings 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 account are 
                made in the case of the death of such worker.
            (5) Pandemic responder child savings account.--
                    (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 responder child savings 
                account'') on behalf of any dependent (as designated by 
                such worker) who, at the time of such election, has not 
                attained 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 Responder Child Savings 
                Account Program.
                    (C) Accounts may not be assigned.--An account 
                established on behalf of an individual under the 
                Pandemic Responder Child Savings Account Program may 
                not be pledged or assigned to any other person, and any 
                transfer to such account by a qualified health care 
                worker may not subsequently be transferred or returned 
                to the pandemic responder savings account of such 
                worker.
                    (D) Distribution of amounts in pandemic responder 
                child savings account.--The Secretary shall establish 
                such guidelines as may be necessary to ensure that--
                            (i) funds held in a pandemic responder 
                        child savings account are withdrawn 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 account 
                                has been established; and
                                    (II) except for purposes described 
                                in subparagraph (A) or (B) of 
                                subsection (d)(6), only after such 
                                individual 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 account was 
                        established.
    (d) Definitions.--For purposes of this section--
            (1) Applicable period.--The term ``applicable period'' 
        means the period--
                    (A) beginning on January 27, 2020; and
                    (B) ending on the date on which the Secretary of 
                Health and Human Services determines 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 disease 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 subparagraph (C), the 
                term ``eligible services'' means, with respect to any 
                individual, services described in subparagraph (B) 
                which were provided 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 determined 
                        by the Secretary, in consultation with the 
                        Director of the Centers for Disease Control and 
                        Prevention and the Occupational Safety and 
                        Health Administration); or
                            (ii) such services were provided to 
                        individuals 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 defined 
                        in section 330J(e)(1) of the Public Health 
                        Service Act (42 U.S.C. 254c-15(e)(1)), except 
                        that such term shall be applied by substituting 
                        ``private licensed entity'' for ``private 
                        nonprofit licensed entity'' in subparagraph (A) 
                        thereof.
                            (ii) Health care or patient care services 
                        within a hospital (including any temporary 
                        hospital established for the purpose of 
                        treating large numbers of individuals diagnosed 
                        with COVID-19), including sanitation, security, 
                        transportation, and food services.
                            (iii) Health care services related to 
                        COVID-19 within a medical practice, health care 
                        center, or clinic, including any temporary 
                        facility (such as a COVID-19 testing site) 
                        which was established in response 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, including 
                        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--
                            (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 
                        Secretary, in consultation with the Director of 
                        the Centers for Disease Control and Prevention 
                        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 
                                treatment to individuals who had been 
                                diagnosed 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.
            (5) Qualified health care worker.--The term ``qualified 
        health care worker'' means an individual who--
                    (A) provided eligible services; and
                    (B) subject to paragraph (2)(D) of subsection (c), 
                has filed an application to receive a pandemic 
                responder service award pursuant to such subsection 
                which is approved by the Secretary.
            (6) Qualified purposes.--The term ``qualified purposes'' 
        means any of the following with respect 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 guaranteed 
                        under title IV of the Higher Education Act of 
                        1965 (20 U.S.C. 1070 et seq.); or
                            (ii) a private education loan (as defined 
                        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 
                        qualified higher education expenses (as defined 
                        in section 529(e) of the Internal Revenue Code 
                        of 1986);
                            (II) for the costs of a registered 
                        apprenticeship; 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 
                                education, 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 participate 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 
                                agreement under section 487 of such Act 
                                (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 apprenticeship'' 
                        means an apprenticeship registered under the 
                        Act of August 16, 1937 (commonly known as the 
                        `National Apprenticeship Act'; 50 Stat. 664, 
                        chapter 663; 29 U.S.C. 50 et seq.), that meets 
                        any requirement, 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 Internal Revenue 
                Code of 1986.
                    (D) Transfer to an ABLE account established under 
                section 529A of the Internal Revenue Code of 1986.
                    (E) Transfer to the personal bank account of the 
                individual for emergency expenses, provided that the 
                total amount transferred during any calendar year does 
                not exceed $1,000.
                    (F) Payment related to purchase of a principal 
                residence by a first-time homebuyer (as such terms are 
                defined in subsection (c) of section 36 of the Internal 
                Revenue Code of 1986).
                    (G) Payment related to start-up expenditures (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 delegate.
    (e) Exclusion From Income and Federal Programs.--
            (1) Gross income.--For purposes of the Internal 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 behalf of any individual 
        under this section shall not be taken into account as income or 
        resources for purposes 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 local program 
        financed in whole or in part with Federal funds.
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