Protection Program Flexibility Act of 2020 ( Public Law 116–142 ), is amended by adding at the end the following new paragraph: (9) No reduction in forgiveness based on work sharing plan The amount of forgiveness of a covered loan made to an eligible recipient under this section shall not be reduced based on a reduction relating to salary and wages under paragraph (3) if the eligible recipient elected to provide reduced work hours to full-time equivalent employees of the eligible recipient pursuant to a short term compensation program, as defined in section 3306(v) of the Internal Revenue Code of 1986, including any short-time compensation plan approved by a State pursuant to section 2109(b)(1). . (e) No reimbursement Any expense paid by an eligible employer with proceeds from a loan made under section 7(a)(36) of the Small Business ( 15 U.S.C. 636(a)(36) ) shall not be eligible for reimbursement under the program established under this section. (f) Definitions For purposes of this section— (1) Eligible employer (A) In general The term eligible employer means any entity (including any organization exempt from taxation under section 501(a) of the Internal Revenue Code of 1986)— (i) (I) for which the reduction in gross receipts (as determined under subsection (c)(2)(B)) for the most recent calendar quarter ending before the date on which such entity submitted an application under subsection (b) is not less than 25 percent