SECTION 1. (a) There shall be established a Fund to be known as the COVID-19 Funeral and Burial Assistance Fund to be administered by the executive office of health and human services.

(b) The purpose of the Fund shall be to provide financial assistance in the form of grants to low-income families to defray postmortem expenses related to deaths due to COVID-19. For the purposes of this act, the term “low-income families” shall mean households whose income does not exceed 200 per cent of the federal poverty level. Each grant provided to an individual shall be in an amount not exceeding $8,000; provided that the funds shall be used to mitigate or offset funeral, burial, cremation or other postmortem expenses resulting from death due to COVID-19.

(c) There shall be credited to the Fund all amounts that are, by law, transferred or authorized to be transferred thereto or directed to be deposited therein, and all amounts received as gifts, grants, or contributions for the purposes of the Fund. Amounts credited to the Fund shall not be subject to further appropriation and any money remaining in the Fund at the end of a fiscal year shall not revert to the General Fund.

(d) The executive office of health and human services shall promulgate regulations necessary to carry out the purposes of this act, including, but not limited to, regulations pertaining to grant application and disbursement procedures.

SECTION 2. This act shall take effect upon its passage and shall apply to postmortem expense claims that occur or have occurred during the effective period of the COVID-19 emergency, as declared on March 10, 2020 and until 180 days after the COVID 19 emergency declaration has been lifted.

SECTION 3. On the effective date of this act, the comptroller shall transfer $5,000,000 from the General Fund to the COVID-19 Essential Funeral and Burial Assistance Fund for the purposes of carrying out this act.