; and (2) recommendations on how to compensate individuals in the registry under subsection (a) for health care costs, which may include costs for acute and chronic conditions and mental health conditions, that develop as a result of contracting the virus that causes COVID–19. (h) Definitions In this section: (1) Director The term Director means the Director of the National Institute of Occupational Safety and Health. (2) Emergency period The term emergency period has the meaning given to that term in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ) (3) State The term State means each of the several States and the District of Columbia. 4. Loan forgiveness for service in a long-term care or nursing home facility (a) In general During a qualifying COVID–19 emergency, the Secretary of Education or the Secretary of Health and Human Services, as applicable, shall repay or cancel 10 percent of the outstanding balance of principal and interest due on the eligible Federal loans and the private education loans of a borrower for each 6-month period of service completed by the borrower. (b) Limitation The total amount of loans of a borrower repaid or cancelled under paragraph (1) may not exceed 50 percent of the outstanding balance of principal and interest due on such loans on the first day of the first 6-month period of service with respect to which such loans are repaid or cancelled. (c) Treatment under IRC The amount of a loan, and interest on a loan, which is canceled or repaid under this section shall not be considered income to the borrower for purposes of the Internal Revenue Code of 1986. (d) Definitions In this section: (1) Eligible Federal loan The term eligible Federal loan means— (A) made, insured, or guaranteed under part B, part D, or part E of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1071 et seq., 1087a et seq., or 1087aa et seq.); (B) made under subpart II of part A of title VII of the Public Health Service Act ( 42 U.S.C. 292q et seq.)