; or (iii) to, during the term of the loan or guarantee, and for the 5-year period beginning on the date on which the loan or guarantee is repaid, fail to remain neutral during any organizing campaign by the employees of the employer on behalf of representation by a labor organization. . 106. Maintenance of employee retirement plans (a) In general The Secretary shall only make a loan, or enter into a loan guarantee, under paragraph (1), (2), or (3) of section 4101(b) to an eligible business after the eligible business enters into a legally binding agreement with the Secretary that, during the period beginning March 1, 2020, and ending 5 years after the repayment of any such loan— (1) the eligible business will not amend any plan described in section 401(a) of the Internal Revenue Code of 1986 maintained by the eligible business to eliminate coverage of any employee under such plan who was eligible in the plan year immediately preceding the plan year in which the eligible business enters into a loan agreement under paragraph (1), (2), or (3) of section 4101(b) of this Act; and (2) the eligible business will maintain all accrual rates (including any matching contributions or nonelective employer contributions) for any plan described in section 401(a) of such Code maintained by the eligible employer at a rate equal to the rate under such plan for the plan year immediately preceding the plan year in which the eligible business enters into a loan agreement under paragraph (1), (2), or (3) of section 4101(b) of this Act. (b) Affiliates of eligible business Any businesses treated as a single employer under the rules of subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code (applied as modified by section 415(h) of the Internal Revenue Code) shall be treated as a single employer for purposes of this section. 107. Expansion of eligibility for health care tax credit