; and (B) attests that the applicant or eligible recipient, as applicable, has accurately verified any certification or documentation provided to the lender. (2) No enforcement action With respect to a lender that relies on a certification or documentation described in paragraph (1)— (A) an enforcement action may not be taken against the lender acting in good faith relating to origination or forgiveness of a covered loan based on such reliance; and (B) the lender acting in good faith shall not be subject to any penalties relating to origination or forgiveness of a covered loan based on such reliance. (d) Definitions In this section: (1) Covered worker protection expenditure The term covered worker protection expenditure — (A) means an operating or a capital expenditure, as determined in accordance with generally accepted accounting principles, that is required to facilitate the adaptation of the business activities of an eligible recipient to comply with requirements established or guidance issued by the Department of Health and Human Services, the Centers for Disease Control, or the Occupational Safety and Health Administration during the period beginning on March 1, 2020, and ending December 31, 2020, related to the maintenance of standards for sanitation, social distancing, or any other worker or customer safety requirement related to COVID–19; (B) may include— (i) the purchase, maintenance, or renovation of assets that create or expand— (I) a drive-through window facility; (II) an indoor, outdoor, or combined air or air pressure ventilation or filtration system; (III) a physical barrier such as a sneeze guard; (IV) an indoor, outdoor, or combined commercial real property; (V) an onsite or offsite health screening capability; or (VI) other assets relating to the compliance with the requirements or guidance described in subparagraph (A), as determined by the Administrator in consultation with the Secretary of Health and Human Services and the Secretary of Labor