Expenses—Community Planning and Development for necessary costs, including information technology costs, of administering and overseeing the obligation and expenditure of amounts for assistance under this section. (l) Reports The Secretary shall require each State, unit of general local government, and Indian tribe for which assistance amounts under this section are provided to report annually during the 5-year period beginning upon the provision of such funds regarding the use of such funds and compliance with the plan for such use under subsection (c). (m) Recapture of unused funds If any amounts made available for assistance under this section to a grantee in connection with a Federal lands wildfire disaster remain unexpended upon the expiration of the 5-year period beginning upon the Secretary obligating such amounts to the grantee, the Secretary shall recapture such unexpended amounts and transfer such amounts to the Secretary of the Treasury for deposit into the General Fund of the Treasury. (n) Authorization of appropriations There is authorized to be appropriated such sums as may be necessary to provide assistance under this section in connection with each Federal lands wildfire disaster declared under section 2. 4. Eligibility for SBA Economic Injury Disaster Loans Section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) ) is amended— (1) in subparagraph (C), by striking or at the end