; and (II) gross receipts of the eligible employer for the same calendar quarter during the preceding calendar year. (ii) New employers In the case of an eligible employer which was not carrying on a trade or business (or, in the case of an organization exempt from taxation under section 501(a) of the Internal Revenue Code of 1986, which was not carrying on activities related to the purpose or function constituting the basis of the organization’s exemption under such section) during the same calendar quarter in the preceding calendar year, clause (i)(II) shall be applied by substituting the first calendar quarter of 2020 for the same calendar quarter during the preceding calendar year . (3) Exclusion for failure to comply with public health orders A grant shall not be provided to an eligible employer for any calendar quarter in which such employer has been determined by a State or local government agency with appropriate jurisdiction over such employer to have failed to carry out its operations in compliance with any applicable State or local public health order or requirement and has provided notice to the Secretary of such failure to comply with such order or requirement. (4) Limitation The cumulative amount of any grants which may be provided to an eligible employer under this section for all calendar quarters shall not exceed $300,000. (5) Information regarding eligible costs For purposes of determining the amount of the grant to be provided for each calendar quarter under this subsection, an eligible employer shall provide the Secretary such information as is deemed necessary by the Secretary. (d) No reduction in loan forgiveness for paycheck protection loans Section 1106(d) of the CARES Act ( Public Law 116–136 ), as amended by section 3(b)(2) of the Paycheck Protection Program Flexibility Act of 2020 ( Public Law 116–142 ), is amended by adding at the end the following new paragraph: (9) No reduction in forgiveness based on work sharing plan The amount of forgiveness of a covered loan made to an eligible