; and (ii) transfer of any pandemic responder service award to which the deceased individual would otherwise be entitled under this section to such account. (3) Pandemic Responder Savings Account (A) In general With respect to each qualified health care worker, the Secretary shall establish and maintain a separate trust account (referred to in this section as a pandemic responder savings account ) on behalf of such worker, which shall consist of any pandemic responder service award to which such worker is entitled under this section. (B) Transfer to account (i) In general Except as provided under clause (ii), with respect to each qualified health care worker, for each calendar year described in paragraph (1) of subsection (b), the Secretary shall transfer from the general fund of the Treasury of the United States to the pandemic responder savings account of such worker an amount equal to the applicable percentage of the amount determined under paragraph (2) of such subsection with respect to such year. (ii) Exception for loan repayment In the case of a qualified health care worker who, pursuant to their application under paragraph (2), elects to apply the entirety of the pandemic responder service award to which they are entitled for a qualified purpose described in subsection (d)(6)(A), the Secretary shall, during the calendar year in which such application is approved, transfer from the general fund of the Treasury of the United States to the pandemic responder savings account of such worker an amount equal to 400 percent of the applicable percentage of the amount determined under paragraph (2) of subsection (b) with respect to such year. (4) Distribution of award amounts The Secretary shall establish such guidelines as may be necessary to ensure that— (A) funds held in a pandemic responder savings account are withdrawn or transferred— (i) only for qualified purposes or transfer to a pandemic responder child savings account; (ii) at the direction of the qualified health care worker