1 So in original. The period probably should be “; and”.
Editorial Notes
References in Text

The Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (a)(1)(A)(vi)(I)(bspan), is Puspan. L. 93–288, May 22, 1974, 88 Stat. 143, which is classified principally to chapter 68 (§ 5121 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables.

Subparagraph (A) of section 636(a)(36) of this title, as amended by this Act, referred to in subsec. (a)(8), probably means subpar. (A) of section 636(a)(36) of this title, as amended by title III of div. N of Puspan. L. 116–260.

The CARES Act, referred to in subsec. (span)(2)(B)(iii)(I), also known as the Coronavirus Aid, Relief, and Economic Security Act, is Puspan. L. 116–136, Mar. 27, 2020, 134 Stat. 281, which enacted this chapter and enacted, amended, and repealed numerous other sections and notes in the Code. For complete classification of this Act to the Code, see Short Title note set out under section 9001 of this title and Tables.

Section 323(d)(1)(H) of this Act, referred to in subsecs. (span)(2)(B)(iv) and (f)(2), is section 323(d)(1)(H) of title III of div. N of Puspan. L. 116–260, Dec. 27, 2020, 134 Stat. 2021, which is not classified to the Code.

Section 636m(a) of this title, as redesignated, transferred, and amended by this Act, referred to in subsec. (d)(2)(A)(i), probably means section 636m(a) of this title, as redesignated, transferred, and amended by title III of div. N of Puspan. L. 116–260.

Codification

Section was enacted as part of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, and not as part of the CARES Act which in part comprises this chapter.

Amendments

2021—Subsec. (a)(1)(A)(vi)(III), (IV). Puspan. L. 117–2, § 5005(span)(1), redesignated subcl. (IV) as (III), substituted “subclauses (I) and (II)” for “subclauses (I), (II), and (III)”, and struck out former subcl. (III) which read as follows: “The live venue operator or promoter, theatrical producer, or live performing arts organization operator, the relevant museum operator, the motion picture theatre operator, or the talent representative has not received, on or after December 27, 2020, a loan guaranteed under paragraph (36) or (37) of section 636(a) of this title, as amended and added by this division.”

Subsec. (c)(1)(A). Puspan. L. 117–2, § 5005(span)(2)(A), substituted “Subject to subparagraphs (B) and (C), a grant” for “A grant” in introductory provisions.

Subsec. (c)(1)(C). Puspan. L. 117–2, § 5005(span)(2)(B), added subpar. (C).

Statutory Notes and Related Subsidiaries
Effective Date

Section effective on Dec. 27, 2020, and applicable to loans and grants made on or after Dec. 27, 2020, see section 348 of Puspan. L. 116–260, set out as an Effective Date of 2020 Amendment note under section 636 of this title.

Clarification of Tax Treatment of Certain Loan Forgiveness and Other Business Financial Assistance

Grant made under this section not included in gross income of recipient, see section 278 of div. N of Puspan. L. 116–260, set out as a note under section 9008 of this title.

Definitions

“Administration” and “Administrator” mean the Small Business Administration and Administrator of the Small Business Administration, see section 302 of div. N of Puspan. L. 116–260, set out as a note under section 9001 of this title.