; (ii) the number of reviews and audits that have been ongoing for more than 60 days; and (iii) any substantial changes made to the audit plan submitted under subparagraph (A). . 5. Group insurance payments as payroll costs Section 7(a)(36)(A)(viii)(I)(aa)(EE) of the Small Business Act (15 U.S.C. 636(a)(36)(A)(viii)(I)(aa)(EE)) is amended by inserting and other group insurance before benefits . 6. Paycheck protection program second draw loans Section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) ) is amended by adding at the end the following: (37) Paycheck protection program second draw loans (A) Definitions In this paragraph— (i) the terms community financial institutions , credit union , eligible self-employed individual , insured depository institution , nonprofit organization , payroll costs , seasonal employer , and veterans organization have the meanings given those terms in paragraph (36), except that eligible entity shall be substituted for eligible recipient each place it appears in the definitions of those terms; (ii) the term covered loan means a loan made under this paragraph; (iii) the terms covered mortgage obligation , covered operating expenditure , covered property damage cost , covered rent obligation , covered supplier cost , covered utility payment , and covered worker protection expenditure have the meanings given those terms in section 1106(a) of the CARES Act ( 15 U.S.C. 9005(a) ); (iv) the term covered period means the period beginning on the date of the origination of a covered loan and ending on December 31, 2020; (v) the terms exchange , issuer , and security have the meanings given those terms in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a) )