Small Business Administration—Salaries and Expenses : Provided further , That for purposes of section 7(b)(2)(D) of the Small Business Act, coronavirus shall be deemed to be a disaster and amounts available under Disaster Loans Program Account for the cost of direct loans in any fiscal year may be used to make economic injury disaster loans under such section in response to the coronavirus: Provided further , That none of the funds provided under this heading in this Act may be used for indirect administrative expenses: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further , That amounts repurposed under this heading that were previously designated by the Congress as an emergency requirement pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 are designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. Small Business Debt Relief For an additional amount for the cost of loan debt relief as authorized by section 190011 of the Take Responsibility for Workers and Families Act , $16,800,000,000 to remain available until September 30, 2021: Provided , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. Business Loans Program Account For an additional amount for “Business Loans Program Account”, for the cost of direct loans and loan guarantees, $304,407,000,000, to remain available until expended, of which $7,000,000 shall be for the cost of direct loans, $299,400,000,000 shall be for the cost of payroll protection loans as authorized by section 190002(a) of the Take Responsibility for Workers and Families Act , and $5,000,000,000 shall be for the cost of guaranteed loans under section 503 of the