; and (B) to be bound by such other terms and conditions as the Secretary may prescribe. (e) Special rules relating to payments For purposes of this section— (1) Payments not treated as compensation Payments made under subsection (c) shall not be— (A) treated as compensation with respect to wages, overtime, or any other form of remuneration under the Fair Labor Standards Act of 1938; and (B) taken into account for purposes of determinations with respect to benefits provided by the employer. (2) Coronavirus hazard payments disregarded in administration of Federal programs Notwithstanding any other provision of law, a coronavirus hazard payment made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds. (f) Protections (1) In general With respect to an employee who is a high-risk health care worker or an essential worker, an employer may not— (A) reduce the regular rate of pay of the employee because the employee received a hazard payment under this section; or (B) discriminate against the employee because the employee received a hazard payment under this section, including terminating the employment of the employee with the intent to reinstate the employee at a regular rate of pay that is lower than the previous rate of pay. (2) Enforcement under Fair Labor Standards Act An employer shall be treated as violating section 6 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 206 ) if the employer— (A) does not make a hazard payment under subsection (d)(2); (B) violates a provision under paragraph (1)