; and (B) more than 50 percent of the net profit or loss of which accrues to not less than 1 minority. (10) Nonentitlement area; State; unit of general local government (A) In general Except as provided in subparagraph (B), the terms nonentitlement area , State , and unit of general local government have the meanings given those terms in section 102 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5302 ). (B) State For purposes of subparagraphs (A)(ii) and (B)(ii) of subsection (c)(1), the term State means any State of the United States. (11) Program The term Program means the Small Business Local Relief Program established under this section. (12) Secretary The term Secretary means the Secretary of the Treasury. (13) Small business emergency fund The term small business emergency fund means a fund or program— (A) established by a State, a unit of general local government, an Indian Tribe, or an entity designated by a State, unit of general local government, or Indian Tribe; and (B) that provides or administers financing to eligible entities in the form of grants, loans, or other means in accordance with the needs of eligible entities and the capacity of the fund or program. (14) Women-owned entity The term women-owned entity means an entity— (A) more than 50 percent of the ownership or control of which is held by not less than 1 woman