; or (C) is able to demonstrate an inability to return to the same level of business activity as such business was operating at prior to February 15, 2020. . (e) Prohibition on limiting forgiveness Section 1106(d) of the CARES Act ( Public Law 116–136 ), as amended by subsection (d), is further amended by adding at the end the following new paragraph: (8) No limitations In carrying out this section, the Administrator may not limit the non-payroll portion of a forgivable covered loan amount. . (f) Hold harmless Section 1106(h) of the CARES Act ( Public Law 116–136 ), as amended by subsection (b)(3)(B), is further amended by striking If a lender and all that follows through during covered period inserting the following: If a lender has received any documentation required under this Act related to payments or amounts refinanced described under subsection (b) (other than payroll costs) made by an eligible recipient attesting that the eligible recipient has accurately verified such payments . 90005. Improved coordination between paycheck protection program and employee retention tax credit (a) Amendment to paycheck protection program Section 1106(a)(8) of the CARES Act ( Public Law 116–136 ) is amended by inserting , except that such costs shall not include qualified wages taken into account in determining the credit allowed under section 2301 of this Act before the period at the end. (b) Amendments to employee retention tax credit (1) In general Section 2301(g) of the CARES Act ( Public Law 116–136 ) is amended to read as follows: (g) Election to not take certain wages into account (1) In general This section shall not apply to qualified wages paid by an eligible employer with respect to which such employer makes an election (at such time and in such manner as the Secretary may prescribe) to have this section not apply to such wages. (2) Coordination with paycheck protection program The Secretary, in consultation with the Administrator of the Small Business Administration, shall issue guidance providing that payroll