; (2) maintaining payroll to retain employees during business disruptions or substantial slowdowns; (3) meeting increased costs to obtain materials unavailable from the original source of the additional covered entity due to interrupted supply chains; (4) making payments under a lease or mortgage loan, or a contract for utility services, related to a place of operation of the additional covered entity; (5) repaying obligations that cannot be met due to revenue losses; and (6) other expenses, as deemed appropriate by the Administrator. (m) Eligibility for additional assistance An additional covered entity that receives grants under this section may also apply for a zero-interest loan under subsection (a) or (b) of section 6 of the Small Business Act ( 15 U.S.C. 636 ). (n) Taxability Grant amounts, canceled indebtedness, and other awards under this section shall be excluded from gross income for purposes of the Internal Revenue Code of 1986. (o) Limits on amount of grants (1) Reduction based on reduction in number of employees (A) In general The amount of grants under this section shall be substantially reduced, but not increased, by multiplying the amount described in subsection (j) by the quotient obtained by dividing— (i) the average number of full-time equivalent employees per month employed by the eligible recipient during the covered period; by (ii) (I) the average number of full-time equivalent employees per month employed by the eligible recipient during the period beginning on February 15, 2019, and ending on June 30, 2019; (II) if the eligible recipient was not in operation before June 30, 2019, the average number of full-time equivalent employees per month employed by the eligible recipient during the period beginning on January 1, 2020, and ending on February 29, 2020