; and (2) a small business concern, as defined in section 3 of the Small Business Act ( 15 U.S.C. 632 ). (b) Application of the Military Lending Act (1) Coronavirus disease 2019 (COVID–19) national emergency The annual percentage rate of interest described in section 987(b) of title 10, United States Code (commonly referred to as the Military Lending Act ), shall be applicable under this section for any extension of consumer credit made during the period beginning 1 day after the date of enactment of this section and ending on the date on which the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) with respect to the coronavirus disease 2019 (COVID–19) terminates. (2) Exceptions Paragraph (1) shall not apply to credit extended by a Federal credit union, as defined in section 101 of the Federal Credit Union Act ( 12 U.S.C. 1752 ), subject to the limitation on rate of interest described in section 107(5)(A)(vi) of that Act ( 12 U.S.C. 1757(5)(A)(vi) ), as implemented by the National Credit Union Administration Board, or to a State credit union that complies with that limitation. (c) No exemptions permitted The exemption authority of the Bureau under section 105(f) shall not apply with respect to this section. (d) Calculation of the annual percentage rate for open end credit (1) In general For purposes of this section, the annual percentage rate applicable to an open end credit plan shall be calculated under section 107(a)(2), subject to adjustments to the amount considered a finance charge, as provided in the rules issued by the Secretary of Defense on July 22, 2015, to carry out section 987 of title 10, United States Code. (2) Exception to finance charge calculation (A) In general Notwithstanding paragraph (1), for consumer credit extended in a credit card account under an open end consumer credit plan, a bona fide fee other than a periodic rate is not a charge required to be included within the finance charge for purposes of this section if the fee,