; and (2) to establish the program in a manner that ensures that— (A) carriers that sold policies that cover businesses interruption losses for COVID-19 do not receive any Federal windfall; and (B) carriers that sold policies that expressly exclude coverage for a virus or pandemic for COVID-19 can avoid costly litigation with policyholders, and policyholders may receive policy benefits to compensate for government shutdown and business interruption. 3. Public/Private partnership business interruption insurance relief program for COVID-19 (a) Establishment There is established in the Department of the Treasury the Business Interruption Relief Program. (b) Voluntary Participation in the Program on the part of an insurer shall be voluntary at the option of the insurer. (c) Eligible policies To be eligible to participate in the Program, an insurer shall have, as of the date of initial participation in the Program, one or more outstanding and existing policies of insurance issued to a policyholder for business interruption insurance coverage that— (1) expressly include coverage for losses during any period of time that any civil authority shutdown as a result of the COVID-19 pandemic is in effect; and (2) expressly exclude coverage for a virus . (d) Assistance (1) Reimbursement for payment of claims Under the Program, the Secretary shall provide financial assistance to reimburse any participating insurer that voluntarily pays benefits under an eligible policy for COVID-19 losses, thereby waiving the exclusion referred to in subsection (c)(2), in the amount of— (A) the benefit to be paid in accordance with all terms of the policy