The PREP Act protects all government entities and employees (federal, state, tribal and local). It also protects all “Program Planners,” which includes all Closed POD partners who are assisting local governments in distributing medications under this program.
The only liability exception which is not covered is for willful misconduct, which is very rare and very hard to prove. The PREP Act is detailed by the Centers for Disease Control and Prevention (CDC) in the PowerPoint presentation below: