; 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)