; waivers Any provisions of, and waivers and alternative requirements issued by the Secretary pursuant to, the heading Department of Housing and Urban Development—Community Planning and Development —Community Development Fund in title XII of division B of the CARES Act ( Public Law 116–136 ) shall apply with respect to amounts made available pursuant to subsection (a) of this section. IX Providing Oversight and Protecting Taxpayers 110901. Mandatory reports to Congress (a) Disclosure of transaction reports Section 4026(b)(1)(A)(iii) of the CARES Act ( Public Law 116–136 ) is amended— (1) in subclause (IV)— (A) by inserting and the justification for such exercise of authority after authority ; and (B) by striking and at the end; (2) in subclause (V), by striking the period at the end and inserting ; and ; and (3) by adding at the end the following: (VI) the identity of each recipient of a loan or loan guarantee described in subclause (I); (VII) the date and amount of each such loan or loan guarantee and the form in which each such loan or loan guarantee was provided; (VIII) the material terms of each such loan or loan guarantee, including— (aa) duration; (bb) collateral pledged and the value thereof; (cc) all interest, fees, and other revenue or items of value to be received in exchange for such loan or loan guarantee; (dd) any requirements imposed on the recipient with respect to employee compensation, distribution of dividends, or any other corporate decision in exchange for the assistance