  As the COVID-19 pandemic shows no clear signs of subsiding, fair and
efficient rationing of healthcare resources has emerged as an important issue
that has been discussed by medical experts, policy-makers, and the general
public. We consider a healthcare rationing problem where medical units are to
be allocated to patients. Each unit is reserved for one of several categories
and the patients have different priorities for the categories. We present an
allocation rule that respects the priorities, complies with the eligibility
requirements, allocates the largest feasible number of units, and does not
incentivize agents to hide that they qualify through a category. Moreover, the
rule is polynomial-time computable. To the best of our knowledge, it is the
first known rule with the aforementioned properties.
