; and (2) shall accept any available collateral, including subordinated liens, to secure a loan made under this section. (f) Forgiveness If an eligible borrower that receives loan proceeds under this section demonstrates to the Administrator that the number of employees of the eligible borrower on December 31, 2021, is greater than or equal to the number of employees of the eligible borrower on December 31, 2019, the Administrator shall forgive not more than 50 percent of the outstanding principal on such loan. (g) Sunset (1) In general Except as provided in paragraph (2), the Administrator may not make a loan under this section after September 30, 2022. (2) Extension The Administrator may extend authority to make loans under this section by an additional 6 months by notifying Congress, in writing, within 10 calendar days before any extension. (h) Emergency rulemaking authority In issuing rules to carry out this section under section 25, the Administrator may issue rules to establish a secondary market for loans made under this section. (i) Authorization of appropriations There is authorized to be appropriated to the Administrator of the Small Business Administration such sums as may be necessary to pay for the cost (as defined in section 502 of the Congressional Budget Act of 1974 ( 2 U.S.C. 661a )) of making $100,000,000,000 in direct loans under this section. 16. State Trade Expansion Program The Administrator may use amounts appropriated to carry out the State Trade Expansion Program established under section 22(l) of the Small Business Act ( 15 U.S.C. 649(l) ) for fiscal years 2018 and 2019 that remain unobligated or unexpended to carry out the State Trade Expansion Program through the end of fiscal year 2021. 17. Contracting and entrepreneurial development assistance (a) Purpose The purpose of this section is to provide— (1) flexibility to small business Federal suppliers and to the Federal Government to more quickly award contracting dollars to small business concerns in times of economic uncertainty and