; and (2) the lender shall not be subject to any penalties by the Administrator relating to loan forgiveness for the payments for payroll costs, payments on covered mortgage obligations, payments on covered lease obligations, or covered utility payments, as the case may be. (g) Taxability For purposes of the Internal Revenue Code of 1986, any amount which (but for this subsection) would be includible in gross income of the eligible recipient by reason of forgiveness described in subsection (b) shall be excluded from gross income. (h) Rule of construction The cancellation of indebtedness on a covered loan under this section shall not otherwise modify the terms and conditions of the covered loan. (i) Regulations Not later than 30 days after the date of enactment of this Act, the Administrator shall issue guidance and regulations implementing this section. (j) Direct appropriations There is appropriated, out of amounts in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020, to remain available until September 30, 2021, for additional amounts $8,500,000,000 under the heading Small Business Administration—Business Loans Program Account, CARES Act for the cost of guaranteed loans as authorized under paragraph (37) of section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) ), as added by section 5 of this Act. (k) Emergency rulemaking authority Not later than 15 days after the date of enactment of this Act, the Administrator shall issue regulations to carry out this title and the amendments made by this title without regard to the notice requirements under section 553(b) of title 5, United States Code. (l) Loan education (1) The SBA shall have authority to provide additional financial awards to resource partners (Small Business Development Centers, Women’s Business Centers) to provide counseling, training, and education to youth sports providers on use of loans. (2) The SBA or Treasury shall provide nonprofits representing youth sports providers serving high priority areas with