; or (ii) the period between July 1, 2020, and September 1, 2020, compared to the period between July 1, 2019, and September 1, 2019; and (B) that is able to document an inability to return to the same level of business activity as such business was operating at before February 15, 2020, due to compliance with requirements established or guidance issued by the Secretary of Health and Human Services, the Director of the Centers for Disease Control and Prevention, 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. 6. Clarification of treatment of business expenses (a) In general Subsection (i) of section 1106 of the CARES Act ( Public Law 116–136 ) is amended— (1) by striking 1986, any amount and inserting 1986— (1) any amount ; (2) by striking the period at the end and inserting , and