; (2) by redesignating subsection (f) as subsection (k); and (3) by inserting after subsection (e) the following: (f) Eligibility for new loans For each individual lending program under this section, the Administrator may establish a minimum loan maturity period, taking into consideration the normal underwriting requirements for each such program, with the goal of preventing abuse under the program. (g) Limitation on assistance A borrower may not receive assistance under subsection (c) for more than 1 covered loan of the borrower described in paragraph (1)(C) of that subsection. (h) Taxability For purposes of the Internal Revenue Code of 1986— (1) any payment made under subsection (c) shall be treated as paid by the person on whose behalf such payment is made; (2) no amount shall be included in the gross income of the borrower by reason of a payment made under subsection (c)