,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ffii  ,,in ,,the ,,house ,,of  
,,representatives  ,may #e1 #bjbj,ms4   
,kuster of ,new ,hampshire 7for herself1
 ,mr4 ,fitzpatrick1 ,mr4 ,lynch1 ,mrs4  
,beatty1 ,ms4 ,pingree1 ,ms4 ,dean1     
,miss ,rice of ,new ,york1 ,mr4         
,cicilline1 ,mrs4 ,demings1 ,mr4 ,ryan1 
,ms4 ,houlahan1 ,ms4 ,lee of            
,california1 ,mr4 ,kilmer1 ,ms4 ,sewell 
of ,alabama1 ,mr4 ,pappas1 ,mr4 ,welch1 
,ms4 ,meng1 ,mr4 ,vargas1 ,mrs4         
,napolitano1 ,mr4 ,raskin1 ,mr4         
,lowenthal1 and ,ms4 ,jackson ,lee7     
introduced the following bill2 which was
 referred to the ,committee on          
,education and ,labor1 and in addition  
to the ,committees on ,financial        
,services1 and ,ways and ,means1 for a  
period to be subsequently determined by 
the ,speaker1 in each case for          
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
establish a commission to determine     

essential employment during the         
,,covid-#ai crisis period and provide   
loan repayment and education credit to  
workers employed in such essential      
employment during such crisis1 and for  
other purposes4  #a4 ,short title2 table
 of contents  7a7 ,short title ,this    
,act may be cited as the ,opportunities 
for ,heroes ,act of #bjbj4  7b7 ,table  
of contents ,the table of contents for  
this ,act are as follows3 ,sec4 #a4     
,short title2 table of contents4,sec4   
#b4 ,definitions4,title ,i--,commission 
on ,essential ,employment,sec4 #aja4    
,commission established4,title          
,,ii--,borrower ,relief,sec4 #bja4      
,student loan relief as a result of     
essential work during the ,,covid-#ai   
crisis period4,sec4 #bjb4 ,essential    
worker credit4,sec4 #bjc4 ,notification 
to borrowers4,sec4 #bjd4 ,data to       
implement4,sec4 #bje4 ,memorandums of   
understanding4,sec4 #bjf4 ,exclusion    
from gross income4,sec4 #bjg4 ,transfer 
of benefits to survivors of essential   

workers4  #b4 ,definitions ,in this     
,act3 7#a7 ,covered loan ,the term      
covered loan means-- 7,a7 a loan made1  
insured1 or guaranteed under part ,b of 
title ,,iv of the ,higher ,education    
,act of #aife 7#bj ,u4,s4,c4 #ajga et   
seq472  7,b7 a loan made under part ,d  
of title ,,iv of the ,higher ,education 
,act of #aife 7#bj ,u4,s4,c4 #ajhg;a et 
seq472 and  7,c7 a ,federal ,perkins    
,loan made pursuant to part ,e of title 
,,iv of the ,higher ,education ,act of  
#aife 7#bj ,u4,s4,c4 #ajhg;aa et seq474 
7#b7 ,,covid-#ai crisis period ,the term
 ,,covid-#ai crisis period means the    
period beginning ,january #bg1 #bjbj1   
and ending ,december #ca1 #bjbj4  7#c7  
,essential worker ,the term essential   
worker means an individual who-- 7,a7   
was employed in an essential employment 
area 7as published in the list required 
under section #aja7;b77#a77 for not less
 than #dhj hours in a #abj-;day         
consecutive period during the           
,,covid-#ai crisis period2  7,b7 was    

employed in an essential employment area
 7as published in the list required     
under section #aja7;b77#a77 but was     
unable to complete #dhj hours of work in
 a #abj-;day consecutive period due to  
the diagnosis or suspected case of      
,,covid-#ai with respect to such        
individual or the family member 7a      
child1 spouse1 grandparent1 or relative 
that lives in the primary residence of  
the essential worker7 of such individual
 for which such individual provided     
care2 or  7,c7 was employed in an       
essential employment area 7as published 
in the list required under section      
#aja7;b77#a77 but was unable to complete
 #dhj hours of work in a #abj-;day      
consecutive period due perishing from   
,,covid-#ai or a suspected case of      
,,covid-#ai4  7#d7 ,private education   
loan ,the term private education loan   
has the meaning given the term in       
section #adj of the ,truth in ,lending  
,act 7#ae ,u4,s4,c4 #afej74  7#e7       
,qualified borrower ,the term qualified 

borrower means-- 7,a7 a borrower of a   
covered loan or a private education     
loan2 and  7,b7 who is an essential     
worker4  7#f7 ,secretaries concerned    
,the term ,secretaries concerned means--
 7,a7 the ,secretary of ,education1 with
 respect to covered loans and borrowers 
of such covered loans2 and  7,b7 the    
,secretary of the ,treasury1 with       
respect to private education loans and  
borrowers of such private education     
loans4  7#g7 ,institution of higher     
education ,the term institution of      
higher education means an institution of
 higher education1 as defined in section
 #aja1 or a postsecondary vocational    
institution1 as defined in section      
#ajb7;c71 of the ,higher ,education     
,act4  7#h7 ,workforce development      
program ,the term workforce development 
program means a program of training     
services1 provided through an eligible  
training provider1 as described under   
section #abb7;d7 of the ,workforce      
,innovation and ,opportunity ,act4  7#i7

 ,continuing medical education ,the term
 continuing medical education means     
educational activities which serve to   
maintain1 develop1 or increase the      
knowledge1 skills1 and professional     
performance and relationships that a    
physician uses to provide services for  
patients1 the public or the profession4 
,the content of continuing medical      
education is the body of knowledge and  
skills generally recognized and accepted
 by the profession as within the basic  
medical sciences1 the discipline of     
clinical medicine and the provision of  
health care to the public4  ,i          
,commission on ,essential ,employment   
#aja4 ,commission established  7a7      
,establishment ,not less than #cj days  
after the date of the enactment of this 
,act1 the ,secretary of ,labor shall    
establish a commission to be known as   
the ,essential ,employment ,commission  
7in this ,act referred to as the        
,commission74  7b7 ,duty of the         
,commission  7#a7 ,in general ,not later

 than #ij days after the date of the    
enactment of this ,act1 the ,commission 
shall1 publish a list of the types of   
employment that are essential during the
 ,,covid-#ai crisis period4  7#b7       
,considerations ,in determining the     
types of employment that are essential  
under paragraph 7#a71 the ,commission   
shall consider whether-- 7,a7 the       
employment protected the health1 safety1
 or well-being of the ,american public2 
and  7,b7 the employment involved       
considerable risk of exposure to        
,,covid-#ai4  7#c7 ,certain employment  
required essential ,the ,commission     
shall determine the following types of  
employment to be essential under        
paragraph 7#a73 7,a7 ,employment in the 
sale of food and pharmaceuticals1       
including employment by grocery stores1 
pharmacies1 convenience stores1 and     
other businesses that primarily sell    
food and beverages4  7,b7 ,employment in
 the field of healthcare1 including as a
 home health aid or a pharmacist4  7,c7 

,employment as a firefighter or         
emergency medical technician4  7,d7     
,employment as an emergency responders1 
including a paramedic4  7,e7 ,employment
 at a #iaa call center4  7,f7           
,employment in health manufacturing for 
essential medical products1 including   
personal protective equipment1 isolation
 barriers1 medical gases1               
pharmaceuticals1 blood and blood        
products1 vaccines1 testing materials1  
laboratory supplies1 cleaning1          
sanitizing1 disinfecting or             
sterilization supplies1 and tissue and  
paper towel products4  7,g7 ,employment 
in manufacturing of materials and       
products necessary to produce the       
products described in subparagraph 7,f74
  7,h7 ,employment in producing1        
harvesting1 or processing agricultural  
goods1 meat1 poultry1 and dairy products
 for human consumption4  7,i7           
,employment in cafeterias that serve    
other essential workers1 medical        
patients1 students1 or vulnerable       

populations1 including the homeless4    
7,j7 ,employment in postal1 parcel1     
courier1 last-mile delivery1 and        
shipping4  7,k7 ,employment in the      
distribution or delivery of food1       
pharmaceuticals1 or medical products4   
7,l7 ,employment in the delivery of     
pre-cooked food4  7,m7 ,employment in   
the fields of research1 development1 and
 testing related to ,,covid-#ai4  7,n7  
,employment in security and sanitation  
of locations where other essential      
workers are employed4  7,o7 ,employment 
in providing child care for children of 
other essential workers4  7,p7          
,employment in transportation1 including
 as a truck driver1 bus driver1         
dispatcher1 maintenance and repair      
technician1 warehouse worker1 truck stop
 or rest area worker1 towing and        
recovery service employee1 roadside     
assistance worker1 intermodal           
transportation personnel1 maintenance   
worker1 taxi driver1 vehicle rental     
service provider1 car-sharing driver1   

transportation network provider1 air    
traffic controller1 maintenance         
personnel1 ramp worker1 aviation or     
aerospace safety worker1 pilot or flight
 crew1 operations personnel1 or accident
 investigations personnel4  7,q7        
,employment as a social worker4  7,r7   
,employment in mortuary services1       
including cremation1 burial1 coffin     
making1 and funeral home services4  7,s7
 ,employment as a community advocate for
 survivors of domestic and sexual       
violence4  7,t7 ,employment as a law    
enforcement or corrections officer4  7c7
 ,composition ,the ,commission shall    
include the following members3 7#a7 ,the
 ,secretary of ,health and ,human       
,services 7or designee74  7#b7 ,the     
,secretary of ,homeland ,security 7or   
designee74  7#c7 ,the ,secretary of     
,education 7or designee74  7#d7 ,the    
governors of the three ,states with the 
highest incidences of ,,covid-#ai on the
 date of enactment of this ,act 7or a   
designee for each such governor74  7#e7 

,three representatives from national    
labor organizations certified by the    
,national ,labor ,relations ,board1     
,national ,mediation ,board1 ,federal   
,labor ,relations ,authority1 or ,state 
agencies with similar jurisdiction and  
authority4  7#f7 ,a member of the ,u4,s4
 ,house of ,representatives appointed by
 the ,speaker of the ,house of          
,representatives 7or designee74  7#g7 ,a
 member of the ,senate appointed by the 
majority leader of the ,senate 7or      
designee74  7#h7 ,a physician4  7d7     
,termination ,the ,commission shall     
terminate on the date the list required 
under subsection 7b77#a7 is published4  
,,ii ,borrower ,relief  #bja4 ,student  
loan relief as a result of essential    
work during the ,,covid-#ai crisis      
period  7a7 ,in general ,not later than 
#a year after the date the list required
 under section #aja7;b77#a7 is          
published1 the ,secretaries concerned   
shall jointly carry out a program under 
which a qualified borrower1 with respect

 to the covered loans and private       
education of loans of such qualified    
borrower1 shall be eligible to receive  
in accordance with subsection 7b7 an    
amount equal to the lesser of the       
following3 7#a7 ,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    
worker4  7#b7 #be1jjj4  7b7 ,election by
 borrower ,a qualified borrower may     
elect to apply the amount determined    
with respect to such borrower under     
subsection 7a7 to-- 7#a7 any covered    
loan of the borrower2  7#b7 any private 
education loan of the borrower2  7#c7   
any covered loan or private education   
loan of the spouse or child of the      
borrower2 and  7#d7 any combination of  
the loans described in paragraphs 7#a7  
through 7#c74  #bjb4 ,essential worker  
credit  7a7 ,in general ,the ,secretary 
of the ,treasury shall make available to
 each essential worker an amount equal  

to-- 7#a7 #be1jjj2 minus  7#b7 the      
amount the essential worker received    
under section #bja7;a74  7b7 ,use of    
credit ,the amount an essential worker  
receives under subsection 7a7 may only  
be used to attend an institution of     
higher education1 a workforce           
development program1 or continuing      
medical education 7as defined in section
 #b7 by the essential worker and their  
spouse or children4  7c7 ,availability  
,the amount available to an essential   
worker under subsection 7a7 may be used 
in accordance with subsection 7b7 not   
later than ,december #ca1 #bjgj4  #bjc4 
,notification to borrowers ,not later   
than #cj days after the date described  
in section #bja7;a71 the ,secretaries   
concerned shall notify each qualified   
borrower and essential worker of-- 7#a7 
the requirements to provide loan relief 
and essential worker credits to         
essential workers and their children or 
spouse under this title2  7#b7 the      
opportunity for such a borrower to make 

an election under section #bja7;b7 with 
respect to the application of such loan 
relief to the covered loans and private 
education loans of such borrower and    
their children or spouse2 and  7#c7 the 
opportunity for such an essential worker
 and their children or spouse to receive
 a credit under section #bjb4  #bjd4    
,data to implement  7a7 ,secretary of   
,education ,contractors of the          
,secretary of ,education and lenders1   
institutions that are holders of loans  
made under part ,e1 and guaranty        
agencies holding loans made1 insured1 or
 guaranteed under part ,b shall report1 
to the satisfaction of the ,secretary of
 ,education1 the information necessary  
to calculate the amount to be applied   
under sections #bja and #bjb4  7b7      
,secretary of ,treasury ,holders and    
servicers of private education loans    
shall report1 to the satisfaction of the
 ,secretary of the ,treasury1 the       
information necessary to calculate the  
amount to be applied under sections #bja

 and #bjb4  7c7 ,report to ,congress    
,not later than #b years after the date 
of the enactment of this ,act and every 
subsequent #e years until #bjgj1 the    
,secretaries shall jointly submit to    
,congress a report on the implementation
 of this ,act4  #bje4 ,memorandums of   
understanding ,the ,secretaries         
concerned shall enter into a memorandum 
of understanding to carry out this title
 and to share any information necessary 
to carry out this title4  #bjf4         
,exclusion from gross income  7a7 ,in   
general ,part ,,iii of subchapter ,b of 
chapter #a of the ,internal ,revenue    
,code of #aihf is amended by inserting  
after section #aci;,h the following new 
section3  #aci;,i4 ,essential worker    
payments during ,,covid-#ai crisis      
period ,gross income shall not include  
any payment made on behalf of the       
taxpayer under section #bja and #bjb of 
the ,opportunities for ,heroes ,act of  
#bjbj4  4  7b7 ,clerical amendment ,the 
table of sections for part ,,iii of     

subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #aci;,h the         
following new item3  ,sec4 #aci;,i4     
,student loan payments resulting from   
the ,,covid-#ai national emergency4  4  
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjai4  #bjg4 ,transfer of benefits to  
survivors of essential workers ,the     
,secretaries of ,treasury and ,education
 shall develop a process for the spouse 
and children of essential workers who   
died due to ,,covid-#ai to receive      
benefits under sections #bja and #bjb4