; (II) the hospital made efforts to maintain a comparable number of employees at a comparable level of pay during the such emergency period compared to the number of, and level of pay for, such employees as of the day before the beginning of such period; and (III) the hospital did not increase executive compensation or undertake any stock buyback, if applicable, during such emergency period. . (2) Part B (A) Continuing conduct of advance payment program Notwithstanding any other provision of law, the Secretary of Health and Human Services shall carry out the program described in section 421.214 of title 42, Code of Federal Regulations (or a successor regulation) for the duration of the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ). (B) Repayment rules In carrying out such program, in the case of a payment made under such program on or after the date of the enactment of the CARES Act ( Public Law 116–136 ) and so made during the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ), the Secretary of Health and Human Services— (i) shall treat such payment as if such payment were made from the General Fund of the Treasury; (ii) upon request of the entity receiving such payment, shall— (I) provide 1 year before claims are offset to recoup the payment; (II) provide that any such offset of a claim to recoup such payment shall not exceed 25 percent of the amount of such claim; and (III) allow not less than 2 years from the date of the first advance payment before requiring that the outstanding balance be paid in full; and (iii) may waive the requirement that such payment be repaid (or recouped) if, not earlier than 2 years from the date of the first advance payment, the entity submits to the Secretary a request for such waiver containing such information that demonstrates that— (I) requiring repayment of such payment (or recouping such payment) would constitute an extreme hardship for the entity