Pandemic Response and Opportunity Through National Service Act This bill expands, and modifies the priorities and administration of, national service programs, including AmeriCorps and Senior Corps, to address the COVID-19 (i.e., coronavirus disease 2019) pandemic and its recovery period. Among other changes, the bill increases the number of national service positions, as well as the living allowances and other benefits associated with these positions. The living allowance is also excluded from gross income for federal tax purposes. In addition, the Corporation for National and Community Service must (1) establish a pilot project to allow state service commissions to directly place individuals, and (2) disseminate national service opportunities through a promotional campaign and other means.