; multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) of the Internal Revenue Code of 1986 for such calendar year, determined by substituting 2020 for 2016 in subparagraph (A)(ii) thereof. (B) Rounding If any increase under subparagraph (A) is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. (3) Applicable percentage (A) In general For purposes of paragraph (1), with respect to any qualified health care worker, the applicable percentage shall be determined in accordance with the following table: If the number of days during the applicable period in which the individual The applicable provided eligible services was: percentage is: Equal to or greater than 180 days 100 percent Greater than 150 days and less than 180 days 87.5 percent Greater than 120 days and less than 151 days 75 percent Greater than 90 days and less than 121 days 62.5 percent Greater than 60 days and less than 91 days 50 percent Greater than 30 days and less than 61 days 37.5 percent Greater than 6 days and less than 31 days 25 percent Less than 7 days 12.5 percent. (B) Death or hospitalization of qualified health care worker In the case of any qualified health care worker who was hospitalized or died as a result of contracting COVID–19, the applicable percentage shall be 100 percent. (C) Determining work performed during illness In the case of any qualified health care worker who was unable to provide eligible services for any period of days during the applicable period as a result of contracting COVID–19, such period of days shall be included for purposes of determining the applicable percentage with respect to such worker under this paragraph. (c) Pandemic Responder Service Award Program (1) Establishment (A) Pandemic responder savings accounts Except as provided in subparagraph (B), not later than 12 months after the date of enactment of this Act, the Secretary shall establish the Pandemic Responder Service Award Program to carry out the purposes of this section. (B)