; and (2) the lender shall not be subject to any penalties by the Administrator relating to loan forgiveness for the payments for payroll costs, payments on covered mortgage obligations, payments on covered lease obligations, or covered utility payments, as the case may be. (i) Taxability Canceled indebtedness under this section shall be excluded from gross income for purposes of the Internal Revenue Code of 1986. (j) Rule of construction The cancellation of indebtedness on a covered loan under this section shall not otherwise modify the terms and conditions of the covered loan. (k) Regulations Not later than 30 days after the date of enactment of this Act, the Administrator shall issue guidance and regulations implementing this section. 190006. Minority business development agency (a) Definitions In this section— (1) the term Agency means the Minority Business Development Agency of the Department of Commerce; and (2) the term minority business center means a Business Center of the Agency. (b) Education, training, and advising grants (1) In general The Agency may provide financial assistance in the form of grants to minority business centers to provide education, training, and advising to covered small business concerns. (2) Use of funds Grants under this section shall be used for the education, training, and advising of covered small business concerns and their employees on— (A) accessing and applying for resources provided by the Agency and other Federal resources relating to access to capital and business resiliency; (B) the hazards and prevention of the transmission and communication of COVID–19 and other communicable diseases; (C) the potential effects of COVID–19 on the supply chains, distribution, and sale of products of covered small business concerns and the mitigation of those effects; (D) the management and practice of telework to reduce possible transmission of COVID–19; (E) the management and practice of remote customer service by electronic or other means