1. Short title; table of contents (a) Short title This Act may be cited as the Opportunities for Heroes Act of 2020 . (b) Table of contents The table of contents for this Act are as follows: Sec. 1. Short title; table of contents. Sec. 2. Definitions. Title I—Commission on Essential Employment Sec. 101. Commission established. Title II—Borrower Relief Sec. 201. Student loan relief as a result of essential work during the COVID–19 crisis period. Sec. 202. Essential worker credit. Sec. 203. Notification to borrowers. Sec. 204. Data to implement. Sec. 205. Memorandums of understanding. Sec. 206. Exclusion from gross income. Sec. 207. Transfer of benefits to survivors of essential workers. 2. Definitions In this Act: (1) Covered loan The term covered loan means— (A) a loan made, insured, or guaranteed under part B of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1071 et seq.); (B) a loan made under part D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087a et seq.); and (C) a Federal Perkins Loan made pursuant to part E of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087aa et seq.). (2) COVID–19 crisis period The term COVID–19 crisis period means the period beginning January 27, 2020, and ending December 31, 2020. (3) Essential worker The term essential worker means an individual who— (A) was employed in an essential employment area (as published in the list required under section 101(b)(1)) for not less than 480 hours in a 120-day consecutive period during the COVID–19 crisis period; (B) was employed in an essential employment area (as published in the list required under section 101(b)(1)) but was unable to complete 480 hours of work in a 120-day consecutive period due to the diagnosis or suspected case of COVID–19 with respect to such individual or the family member (a child, spouse, grandparent, or relative that lives in the primary residence of the essential worker) of such individual for which such individual provided care