; or (B) a United States business that has incurred covered losses such that the continued operations of the business are jeopardized, as determined by the Secretary, and that has not otherwise applied for or received economic relief in the form of loans or loan guarantees provided under any other provision of this Act. (5) Secretary The term Secretary means the Secretary of the Treasury, or the designee of the Secretary of the Treasury. 3108. Rule of construction Nothing in this title shall be construed to allow the Secretary to provide relief to eligible businesses except in the form of secured loans and loan guarantees as provided in this title and under terms and conditions that are in the interest of the Federal Government. II Aviation excise taxes 3201. Suspension of certain aviation excise taxes (a) Transportation by air In the case of any payment for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of the Internal Revenue Code of 1986) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of such Code. The preceding sentence shall not apply to amounts paid for transportation on or before the date of the enactment of this Act. (b) Use of kerosene in commercial aviation In the case of kerosene used in commercial aviation (as defined in section 4083 of the Internal Revenue Code of 1986) during the excise tax holiday period— (1) no tax shall be imposed on such kerosene under— (A) section 4041(c) of the Internal Revenue Code of 1986, or (B) section 4081 of such Code (other than at the rate provided in subsection (a)(2)(B) thereof), and (2) section 6427(l) of such Code shall be applied— (A) by treating such use as a nontaxable use, and (B) without regard to paragraph (4)(A)(ii) thereof. (c) Excise tax holiday period For purposes of section, the term excise tax holiday period means the period beginning after the date of the enactment of this section and ending before January 1, 2021. D Health care response I