1. Additional eligible expenses (a) Allowable use of PPP loan Section 7(a)(36)(F)(i) of the Small Business Act ( 15 U.S.C. 636(a)(36)(F)(i) ) is amended— (1) in subclause (VI), by striking and at the end; (2) in subclause (VII), by striking the period at the end and inserting ; and ; and (3) by adding at the end the following: (VIII) covered operations expenditures, as defined in section 1106(a) of the CARES Act ( 15 U.S.C. 9005(a) ). . (b) Loan forgiveness Section 1106 of the CARES Act ( 15 U.S.C. 9005 ) is amended— (1) in subsection (a)— (A) by redesignating paragraphs (3) through (8) as paragraphs (4) through (9), respectively; (B) by inserting after paragraph (2) the following: (3) the term covered operations expenditure means a payment for any business software or cloud computing service that facilitates business operations, product or service delivery, the processing, payment, or tracking of payroll expenses, human resources, sales and billing functions, or accounting or tracking of supplies, inventory, records and expenses; ; and (C) in paragraph (8), as so redesignated— (i) in subparagraph (C), by striking and at the end; and (ii) by adding at the end the following: (E) covered operations expenditures; and ; (2) in subsection (b), by adding at the end the following: (5) Any covered operations expenditure. ; (3) in subsection (d)(8), by inserting any payment on any covered operations expenditure, after rent obligation, ; (4) in subsection (e)— (A) in paragraph (2), by inserting payments on covered operations expenditures, after lease obligations, ; and (B) in paragraph (3)(B), by inserting make payments on covered operations expenditures, after rent obligation, ; and (5) in subsection (h), by inserting payments on covered operations expenditures, after lease obligations, each place it appears.