; or (v) any other Federal, State, or other criminal or civil law or regulation; and (B) the lender shall not be subject to any penalties relating to loan origination, forgiveness, or guarantee based on such reliance. ; and (4) by adding at the end the following: (m) Forgiveness for covered loans under $150,000 (1) In general Notwithstanding subsection (e), with respect to a covered loan made to an eligible recipient that is not more than $150,000, the covered loan amount shall be forgiven under this section if the eligible recipient submits to the lender a one-page online or paper form, to be established by the Administrator, that attests that the eligible recipient complied with the requirements under section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) ). Covered individuals (defined under section 4019 of this Act) are not eligible for forgiveness under this subsection. (2) Hold harmless With respect to a lender that relies on an attestation submitted by an eligible recipient under paragraph (1), no enforcement action may be taken against the lender for any falsehoods contained in the attestation. (3) Demographic information The online or paper form established by the Administrator under paragraph (1) shall include a means by which an eligible recipient may, at the discretion of the eligible recipient, submit demographic information of the owner of the eligible recipient, including the sex, race, ethnicity, and veteran status of the owner. (4) Expenditure information The form established by the Administrator under paragraph (1) shall include a process by which an eligible recipient may elect to submit information about the use of the covered loan, including indication of whether the eligible recipient— (A) used 60 percent or more of the covered loan amount for payroll costs as defined in section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) )