; (ii) any form of compensation paid in remedy for a workplace injury, illness, or death or in exchange for forfeiting any right of action against the employer for a workplace injury, illness, or death; or (iii) any paid leave with respect to which any taxpayer is eligible for a credit under division G of the Families First Coronavirus Response Act ( Public Law 116–127 ). (3) Circumstances related to COVID-19 For purposes of this section, a benefit is paid for circumstances related to COVID-19 if, in order to be eligible for such benefit, the recipient must be an individual who (as determined by the qualified paid leave program under the law of the State)— (A) has a current or presumptive diagnosis of COVID-19 from a health care provider; (B) is under quarantine (including self-imposed quarantine or self-isolation) at the instruction of a health care provider, employer, or a local, State, or Federal official— (i) in order to prevent the spread of COVID-19; or (ii) due to underlying health conditions that put the individual at high risk if they contract COVID-19; (C) is engaged in caregiving for an individual who has a current or presumptive diagnosis of COVID-19 from a health care provider or is under quarantine as described in subparagraph (B)