; fees The Administrator may not charge any interest or fees for a loan made under this section. (e) Collateral The Administrator shall not decline to make a loan under this section to an otherwise eligible borrower due solely to inadequate collateral. The Administrator shall accept any available collateral, including subordinated liens, to secure a loan made under this section. (f) Forgiveness If an eligible borrower that receives loan proceeds under this section demonstrates to the Administrator that the number of employees of such eligible borrower on December 31, 2021, is greater than or equal to the number of employees of such eligible borrower on December 31, 2019, the Administrator shall pay to the lender of such eligible borrower’s loan not more than 50 percent of the outstanding principal on such loan. (g) Sunset (1) In general Except as provided in paragraph (2), the Administrator of the Small Business Administration may not make a loan under this section after September 30, 2022. (2) Extension The Administrator may extend authority to make loans under this section by an additional 6 months by notifying Congress, in writing, within 10 calendar days before any extension. (h) Emergency rulemaking authority (1) In general Within 15 days after the date of the enactment of this section, the Administrator of the Small Business Administration— (A) shall issue rules to carry out this section