; and (3) any reference to unemployment benefits described in this paragraph shall be considered to refer to— (A) extended compensation (as defined by section 205 of the Federal-State Extended Unemployment Compensation Act of 1970); and (B) unemployment compensation (as defined by section 85(b) of the Internal Revenue Code of 1986) provided under any program administered by a State under an agreement with the Secretary. 4. Emergency direct compensation for affected additional covered entities (a) In general The Administrator of the Small Business Administration in consultation with the Secretary of the Treasury and the Commissioner of the Internal Revenue Service, shall provide grants to additional covered entities that have suffered a substantial economic injury (as defined in section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) )), directly or indirectly, as a result of the public health emergency declared because of COVID-19. (b) Additional covered entity defined The term additional covered entity means— (1) a business concern that employs not more than 500 employees per physical location of the business concern and that is assigned a North American Industry Classification System code beginning with 71; 72; 44; 45; (2) a small business concern (as defined under section 3 of the Small Business Act ( 15 U.S.C. 632 )); and (3) if such person was in operation on or before January 31, 2020— (A) an individual who operates under a sole proprietorship or as an independent contractor; (B) a cooperative that employs not more than 500 employees per physical location of the cooperative; (C) an ESOP (as defined in section 3(q)(6) of the Small Business Act ( 15 U.S.C. 632(q)(6) )) that employs not more than 500 employees per physical location of the ESOP; (D) an organization serving veterans or members of the Armed Forces (as defined in section 501(c)(19) of the Internal Revenue Code of 1986, that is exempt from taxation under subsection (a) of such sections)