; 134 Stat. 281) is amended by adding at the end the following: (i) Limitation on loans and loan guarantees to certain financial institutions The Secretary shall not make a loan or loan guarantee to, or other investment in, a financial institution under this section for the purpose of assisting any business for which not less than 15 percent of the revenue is derived from the extraction, transport, storage, export, or refining of oil, natural gas, and coal. . 202. Limitations on banks operating fossil fuel companies (a) Definitions In this section: (1) CARES Act The term CARES Act means the Coronavirus Aid, Relief, and Economic Security Act ( Public Law 116–136 ). (2) Covered entity The term covered entity means— (A) a solvent insured depository institution or solvent depository institution holding company (including any affiliate thereof) that issues debt that is guaranteed under the program authorized by subsection (h) of section 1105 of the Dodd-Frank Wall Street Reform and Consumer Protection Act, as added by section 4008 of the CARES Act; (B) any entity issuing loans or extensions of credit described in section 5200(c)(7) of the Revised Statutes, as amended by section 4011 of the CARES Act; (C) any bank sponsoring a money market mutual fund that benefits from a guarantee as a result of the application of section 4015(a) of the CARES Act; (D) a qualifying community bank that is subject to interim rule issued under section 4012(b)(1) of the CARES Act; and (E) an insured depository institution, bank holding company, or any affiliate thereof that does not comply with the current expected credit losses methodology for estimating allowances for credit losses described in section 4014(b) of the CARES Act. (3) Covered period The term covered period means the period beginning on the date of enactment of this Act and ending on the date that is 2 years after— (A) with respect to a covered entity described in subparagraph (A) of paragraph (2), the date on which the program described in that subparagraph terminates