; by (BB) the number of months in which those payroll costs were paid or incurred; by (bb) 2.5; or (II) $2,000,000. (iv) Business concerns with more than 1 physical location (I) In general Any eligible entity that employs not more than 300 employees per physical location of the eligible entity and that is assigned a North American Industry Classification System Code beginning with 72 at the time of disbursal shall be eligible to receive a covered loan. (II) Limit for multiple locations With respect to an eligible entity with more than 1 physical location, the total amount of all covered loans shall be not more than $2,000,000. (v) Loan number limitation An eligible entity may only receive 1 covered loan. (vi) 90 day rule for maximum loan amount The maximum aggregate loan amount of loans guaranteed under this subsection that are approved for an eligible entity (including any affiliates) within 90 days of approval of another loan under this subsection for the eligible entity (including any affiliates) shall not exceed $10,000,000. (D) Exception from certain certification requirements An eligible entity applying for a covered loan shall not be required to make the certification described in subclause (III) or (IV) of paragraph (36)(G)(i). (E) Fee waiver With respect to a covered loan— (i) in lieu of the fee otherwise applicable under paragraph (23)(A), the Administrator shall collect no fee; and (ii) in lieu of the fee otherwise applicable under paragraph (18)(A), the Administrator shall collect no fee. (F) Eligible churches and religious organizations (i) Sense of congress It is the sense of Congress that the interim final rule of the Administration entitled Business Loan Program Temporary Changes