What is HHS doing with payments that are returned to the Provider Relief Fund? November 09, 2020 20:40 HHS will allocate returned payments to future distributions of the Provider Relief Fund. Related articles Is a tax-exempt health care provider subject to tax on a payment it receives from the Provider Relief Fund? Are Provider Relief funds accessible in whole or in part to bankruptcy creditors and other creditors in active litigation? Can providers who have ceased operation due to the COVID-19 pandemic still receive this funding?