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 workers The Secretaries of Treasury and Education shall develop a process for the spouse and children of essential workers who died due to COVID–19 to receive benefits under sections 201 and 202.