; (2) State income, payroll, and unemployment insurance filings; (3) financial statements verifying payment on debt obligations incurred before the covered period; and (4) any other documentation the Administrator determines necessary. (f) Certification An eligible recipient receiving loan forgiveness under this section shall make a good faith certification that the uncertainty of current economic conditions justifies the loan request to support the ongoing operations of the borrower, and acknowledges that funds will be used to retain workers and maintain payroll. (g) Prohibition on forgiveness without documentation No eligible recipient shall receive forgiveness under this section without submitting to the lender that originated the covered 7(a) loan the documentation required under subsection (e). (h) Decision Not later than 15 days after the date on which a lender receives an application for loan forgiveness under this section from an eligible recipient, the lender shall issue a decision on the an application. (i) Taxability Canceled indebtedness under this section shall be excluded from gross income for purposes of the Internal Revenue Code of 1986. (j) Rule of construction The cancellation of indebtedness on a covered 7(a) loan under this section shall not otherwise modify the terms and conditions of the covered 7(a) loan. (k) Regulations Not later than 30 days after the date of enactment of this Act, the Administrator shall issue guidance and regulations implementing this section. 1106. Direct appropriations (a) In general There is appropriated, out of amounts in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020, to remain available until September 30, 2021, for additional amounts— (1) $299,400,000,000 under the heading Small Business Administration—Business Loans Program Account for the cost of guaranteed loans as authorized under section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) )