; and (B) $225 for any other applicable month. (6) Exclusion from gross income For purposes of the Internal Revenue Code of 1986, gross income shall not include hero pay under this section. (b) Identification of hot spots (1) In general For purposes of this section, the Director of the Centers for Disease Control and Prevention (in this section referred to as the Director ) shall identify all COVID–19 hot spots in the United States. (2) Definition In this section, the term COVID–19 hot spot means an area— (A) for which a State declaration of emergency is in effect in connection with COVID–19; and (B) that has, as determined by the Director, a high rate of hospitalization associated with COVID–19. 3. Voluntary registry of certain individuals who work at high risk during COVID–19 pandemic (a) Registry of employees at risk of COVID– 19 Beginning not later than 180 days after the date of the enactment of this Act, acting through the Director of the National Institute for Occupational Safety and Health shall maintain a registry of individuals who worked, during the emergency period, as a physician, nurse, or non-physician health care specialist in a hospital or COVID–19 alternative care site. (b) Consent required for inclusion The Director shall— (1) include an individual in the registry under this section only with the individual’s consent