; (2) the information to be included in such forms; (3) procedures for hearing and the presentation of evidence; (4) procedures to assist an individual in filing and pursuing claims under this Act; and (5) other matters determined appropriate by the Secretary. 8. Right of subrogation The United States shall have the right of subrogation with respect to any claim paid by the United States, subject to the limitation described in this Act. 9. Victim Compensation Fund (a) In general There is established in the Treasury of the United States a fund to be known as the COVID–19 Compensation Fund , consisting of amounts deposited into such fund under subsection (b). (b) Availability of funds Amounts deposited into the COVID–19 Compensation Fund shall be available, without further appropriation, to the Special Master to provide compensation. (c) Termination The COVID–19 Compensation Fund shall be permanently closed on the date that is 1 year after the Special Master determines that no additional claims may be filed. 10. Appropriation There is authorized to be appropriated for purposes of carrying out this Act such sums as may be necessary for fiscal year 2020 and each fiscal year thereafter through fiscal year 2026, to remain available until expended.