of the CARES Act ( Public Law 116–136 ) is amended to read as follows: (g) Election To not take certain wages into account (1) In general This section shall not apply to qualified wages paid by an eligible employer with respect to which such employer makes an election (at such time and in such manner as the Secretary may prescribe) to have this section not apply to such wages. (2) Coordination with RESTART loans The Secretary, in consultation with the Administrator of the Small Business Administration, shall issue guidance providing that payroll costs paid or incurred during the covered period shall not fail to be treated as qualified wages under this section by reason of an election under paragraph (1) to the extent that a covered loan of the eligible employer is not forgiven by reason of a decision under section 2(j) of the RESTART Act . Terms used in the preceding sentence which are also used in section 3 of such Act shall have the same meaning as when used in such section. . (k) Special rules for seasonal and new businesses (1) In general The Administrator and the Secretary shall develop special rules and procedures for eligibility, calculation of full-time employees, loan terms, and loan forgiveness for— (A) covered loans made to eligible recipients that are seasonal that do not have sufficient revenue to fully benefit from assistance provided under this section