; and (B) in clause (ii)— (i) in subclause (II), by striking and at the end; (ii) in subclause (III), by striking the period at the end and inserting ; and ; and (iii) by adding at the end the following: (IV) institutions of the Farm Credit System chartered under the Farm Credit Act of 1971 ( 12 U.S.C. 2001 et seq.) with consolidated assets of less than $10,000,000,000. . 11. Definition of seasonal employer (a) PPP loans Section 7(a)(36)(A) of the Small Business Act ( 15 U.S.C. 636(a)(36)(A) ) is amended— (1) in clause (xi), by striking and at the end; (2) in clause (xii), by striking the period at the end and inserting ; and ; and (3) by adding at the end the following: (xiii) the term seasonal employer means an eligible recipient that— (I) does not operate for more than 7 months in any calendar year; or (II) during the preceding calendar year, had gross receipts for any 6 months of that year that were not more than 33.33 percent of the gross receipts of the employer for the other 6 months of that year. . (b) Loan forgiveness Paragraph (12) of section 1106(a) of the CARES Act ( 15 U.S.C. 9005(a) ), as so redesignated by section 1(b) of this Act, is amended to read as follows: (12) the terms payroll costs and seasonal employer have the meanings given those terms in section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) ). . 12. Eligibility of certain nonprofit organizations under the paycheck protection program Section 7(a)(36)(D) of the Small Business Act ( 15 U.S.C. 636(a)(36)(D) ) is amended— (1) in clause (v), by inserting or whether an entity described in clause (vii) employs not more than 300 employees, after clause (i)(I),