; or (C) send the claim to the Assistant Attorney General of the Civil Division of the Department of Justice for further review, including for the purpose of collecting additional evidence. (g) No Federal tax or COLA Any payment made to a claimant under this section shall not be subject to any Federal tax or cost of living adjustment. (h) Final agency action A decision by an appeals officer shall be considered a final agency action for purposes of judicial review. (i) Payment of medical education loans not discharged upon death (1) In general A claimant who is eligible to receive compensation under subsection (b)(2) shall also be eligible to have the Assistant Attorney General of the Civil Division of the Department of Justice pay off any private medical education loan of the frontline healthcare worker that was not discharged upon the death of the worker. (2) Filing of claim A claimant may apply for the payment of a medical education loan under this subsection by including such request in a claim filed under subsection (a), along with such documentation as the Attorney General may require. (3) Payment separate from compensation amount The amount of any payment made under paragraph (1) shall be in addition to the amount described under subsection (e). (4) Definition of private medical education loan In this subsection, the term private medical education loan means a private education loan (as defined under section 140(a) of the Truth in Lending Act) issued with respect to a medical education. (j) Rulemaking Not later than 180 days after the date of enactment of this Act, the Attorney General shall issue rules to implement this section, including rules on the process for determining disability status. (k) Effective period This section shall take effect on the date that is 180 days after the date of enactment of this Act and shall cease to be effective 5 years after such date. (l) Definition In this section: (1) Assistant Attorney General of the Civil Division of the Department of Justice The term Assistant