; forgiveness (a) Paycheck protection program Section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) ) is amended— (1) in subparagraph (G)— (A) in the subparagraph heading, by striking Borrower requirements and all that follows through eligible recipient applying and inserting Borrower certification requirements .—An eligible recipient applying ; (B) by redesignating subclauses (I) through (IV) as clauses (i) through (iv), respectively; and (C) in clause (ii), as so redesignated, by striking to retain workers and all that follows through utility payments and inserting for an allowable use described in subparagraph (F) ; (2) in subparagraph (F)(i)— (A) in subclause (VI), by striking and at the end; (B) in subclause (VII), by striking the period at the end and inserting a semicolon; and (C) by adding at the end the following new subclauses: (VIII) costs related to the provision of personal protective equipment for employees or other equipment or supplies determined by the employer to be necessary to protect the health and safety of employees and the general public; (IX) payments for inventory, raw materials, or supplies; and (X) costs related to property damage, vandalism, or looting due to public disturbances that occurred during 2020 that was not covered by insurance or other compensation. . (b) Forgiveness (1) Definition of expected forgiveness amount Section 1106(a)(7) of the CARES Act ( 15 U.S.C. 9005(a)(7) ) is amended— (A) in subparagraph (C), by striking and at the end; (B) in subparagraph (D), by striking and at the end; and (C) by adding at the end the following new subparagraphs: (E) interest on any other debt obligations that were incurred before the covered period; (F) any amount that was a loan made under subsection (b)(2) that was refinanced as part of a covered loan and authorized by section 7(a)(36)(F)(iv) of the Small Business Act