; and (ii) to the spouse of the worker who, on or after the date of the worker’s death, is so enrolled. (B) Applicable provisions The provisions of subpart 2 of part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968 shall apply with respect to educational assistance provided by the Secretary to the child, children, or spouse of an essential worker under this paragraph to the same extent and in the same manner as such provisions apply with respect to educational assistance provided by the Attorney General to the child, children, or spouse of an eligible public safety worker. (c) Hospitalization benefit The amount of the hospitalization benefit program paid with respect to an essential worker under subsection (a)(2) shall be half the base amount of the death benefit payable as described in subsection (b)(1). (d) Treatment of benefits (1) Exclusion from gross income For purposes of the Internal Revenue Code of 1986, gross income shall not include a payment under subsection (a). (2) No reduction because of payment from other source The Secretary may not reduce a payment under subsection (a) on the basis of any amount paid, or obligated to be paid, pursuant to law or contract, from another source. (e) Administration (1) In general The Secretary, acting through a Special Master appointed by the Secretary, shall— (A) administer the compensation program under this section; (B) promulgate all procedural and substantive rules (which may be issued by regulation) for the administration of this section; and (C) employ and supervise hearing officers and other administrative personnel to perform the duties of the Special Master under this section. (2) Determination of eligibility for compensation (A) Filing of claim A claimant may file a claim for compensation under this section with the Special Master. The claim— (i) shall be on the form developed under subparagraph (B)