; and (3) the opportunity for such an essential worker and their children or spouse to receive a credit under section 202. 204. Data to implement (a) Secretary of Education Contractors of the Secretary of Education and lenders, institutions that are holders of loans made under part E, and guaranty agencies holding loans made, insured, or guaranteed under part B shall report, to the satisfaction of the Secretary of Education, the information necessary to calculate the amount to be applied under sections 201 and 202. (b) Secretary of Treasury Holders and ser­vi­cers of private education loans shall report, to the satisfaction of the Secretary of the Treasury, the information necessary to calculate the amount to be applied under sections 201 and 202. (c) Report to Congress Not later than 2 years after the date of the enactment of this Act and every subsequent 5 years until 2070, the Secretaries shall jointly submit to Congress a report on the implementation of this Act. 205. Memorandums of understanding The Secretaries concerned shall enter into a memorandum of understanding to carry out this title and to share any information necessary to carry out this title. 206. Exclusion from gross income (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139H the following new section: 139I. Essential worker payments during COVID–19 crisis period Gross income shall not include any payment made on behalf of the taxpayer under section 201 and 202 of the Opportunities for Heroes Act of 2020 . . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139H the following new item: Sec. 139I. Student loan payments resulting from the COVID–19 national emergency. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 207. Transfer of benefits to survivors of essential