; and (B) ending on December 31, 2020. (2) Retroactive payment Hazardous duty pay under this section is payable on a retroactive basis. (f) Construction with other pay Hazardous duty pay payable to a member under this section is in addition to the following: (1) Any other pay and allowances to which the member is entitled by law. (2) Any other hazardous duty pay to which the member is entitled under section 351 of title 37, United States Code (or any other provision of law), for duty that also constitutes qualifying duty for payment of such pay under this section. (g) Exclusion from gross income For purposes of the Internal Revenue Code of 1986, gross income shall not include any amount of hazardous duty pay received under this section. (h) Sense of Senate It is the sense of the Senate that the Secretary of Defense should also authorize hazardous duty pay for members of the Armed Forces not under orders specific to the response to the Coronavirus Disease 2019 who provide— (1) healthcare in a military medical treatment facility for individuals infected with the Coronavirus Disease 2019; or (2) technical or administrative support for the provision of healthcare as described in paragraph (1).