made pursuant to section 6428 of the Internal Revenue Code of 1986 or section 2201(c) of the CARES Act. (B) Credit union The term credit union means a Federal credit union and a State credit union, as such terms are defined, respectively, under section 101 of the Federal Credit Union Act. (C) Depository institution The term depository institution has the meaning given that term under section 3 of the Federal Deposit Insurance Act.