; and (ii) owed to a local, State, or Federal government; and (B) does not include federally related mortgages (as defined under section 3 of the Real Estate Settlement Procedures Act of 1974) unless a deficiency judgment has been made with respect to such federally related mortgage. (5) Debt collector The term debt collector includes a creditor and any person or entity that engages in the collection of debt (including the Federal Government or a State government) whether or not the debt is allegedly owed to or assigned to that person or entity. (6) Depository institution The term depository institution — (A) has the meaning given that term under section 3 of the Federal Deposit Insurance Act; and (B) means a Federal or State credit union (as such terms are defined, respectively, under section 101 of the Federal Credit Union Act). (7) Non-profit organization The term non-profit organization means an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under subsection (a) of such section. (8) Small business The term small business has the meaning given the term small business concern under section 3 of the Small Business Act ( 15 U.S.C. 632 ). (b) Prohibitions Notwithstanding any other provision of law, during COVID-19 emergency period and the 120-day period immediately following, a debt collector is prohibited from— (1) capitalizing or adding extra interest or fees triggered by the non-payment of an obligation by a consumer, small business, or non-profit organization to the balance of an account; (2) suing or threatening to sue a consumer, small business, or non-profit for a past-due debt; (3) continuing litigation initiated before the date of enactment of this section to collect a debt from a consumer, small business, or non-profit organization; (4) enforcing a security interest, including through repossession or foreclosure, against a consumer, small business, or non-profit organization