low-to-moderate income community means a census tract where the annualized family income of the households or residents in the census tract are below 80 percent of the HUD median income for the county where the census tract is located. (9) Minority-owned business The term minority-owned business shall have the same meaning given the term under section 342(g)(4) of the Dodd-Frank Wall Street Reform and Consumer Protection Act ( 12 U.S.C. 5452(g)(4) ). (10) Secretary The term Secretary means the Secretary of the Treasury. (11) Special Administrator The term Special Administrator means the Special Administrator appointed under this Act. (12) State The term State means any State of the United States, the Commonwealth of Puerto Rico, the District of Columbia, the Commonwealth of the Northern Mariana Islands, American Samoa, Guam, each of the United States Virgin Islands, and any territory or possession of the United States. (13) United States The term United States means the several States and includes the territorial sea and the continental shelf of the United States, as those terms are defined in the Violent Crime Control and Law Enforcement Act of 1994 ( 18 U.S.C. 2280 , 2281). (14) Women-owned business The term women-owned business shall have the same meaning given the term under section 342(g)(6) of the Dodd-Frank Wall Street Reform and Consumer Protection Act ( 12 U.S.C. 5452(g)(6) ). 3. Purpose (a) It is the purpose of this Act to ensure domestic economic recovery from the COVID–19 pandemic by ensuring that businesses in impaired sectors can resume their function as strong engines of the economy and employers by— (1) offsetting operating expenses for businesses that are partially or completely shut down as a result of COVID–19 related closures, and supporting employers’ ability to retain employees and rehire employees laid off as a result of the COVID–19 pandemic