; and (C) by adding at the end the following new paragraph: (5) For purposes of paragraph (2)(D), the requirements described in this paragraph are the following: (A) The hospital did not use any portion of a payment described in such paragraph for compensation or benefits, including salary, bonuses, awards of stock, or other financial benefits, for an officer or employee described in section 4004(a)(2) of the CARES Act ( Public Law 116–136 ). (B) The hospital used at least 60 percent of such payment for employee compensation (other than an officer or employee described in subparagraph (A)) during the period beginning on January 1, 2020, and ending on June 30, 2021. (C) The hospital did not balance bill or surprise bill any COVID–19 patient. . (2) Part B (A) In general In carrying out the program described in section 421.214 of title 42, Code of Federal Regulations (or a successor regulation), in the case of a payment made under such program to an entity on or after the date of the enactment of the CARES Act ( Public Law 116–136 ) and so made during the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ), the Secretary of Health and Human shall waive the requirement that such payment be repaid (or recouped) if the entity meets the requirements described in subparagraph (B), except that such waiver shall not apply with respect to any amounts from such payment that were not used for COVID–19 losses or expenses of the entity as of June 30, 2021, based on the attestation of the entity. The entity shall repay any such amounts to the Secretary not later than July 1, 2023. The interest rate for any such amount not so repaid as of such date shall be 2 percent if the entity demonstrates hardship. (B) Requirements For purposes of subparagraph (A), the requirements described in this subparagraph are the following: (i) The entity did not use any portion of a payment described in such subparagraph for compensation or benefits, including salary, bonuses, awards of stock,