System shall provide zero-interest loans to minority depository institutions and community development financial institutions to help mitigate the economic impact of COVID–19 in low-income, underserved communities. (b) Asset limitation Subsection (a) shall only apply to minority depository institutions and community development financial institutions with less than $1,000,000,000 in assets. (c) Interest To resume 18 months after pandemic Notwithstanding subsection (a), the Board of Governors shall charge interest on loans made pursuant to subsection (a) after the end of the 18-month period beginning at the end of the COVID–19 emergency period, at a rate to be determined by the Board of Governors based on the interest amount charged under the discount window lending programs. (d) COVID–19 pandemic defined In this section, the term COVID–19 emergency period means the period that begins upon the date of the enactment of this Act and ends upon the date of the termination by the Federal Emergency Management Administration of the emergency declared on March 13, 2020, by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 4121 et seq.) relating to the Coronavirus Disease 2019 (COVID-19) pandemic. 209. Insurance of transaction accounts (a) Banks and savings associations (1) Amendments Section 11(a)(1) of the Federal Deposit Insurance Act ( 12 U.S.C. 1821(a)(1) ) is amended— (A) in subparagraph (B)— (i) by striking The net amount and inserting the following: (i) In general Subject to clause (ii), the net amount