; (B) any lessor of real or personal property; or (C) any provider of utility services. (4) Debt The term debt — (A) means any obligation or alleged obligation that is or during the COVID emergency becomes past due— (i) for which the original agreement, or if there is no agreement, the original obligation to pay was created before the COVID emergency, whether or not such obligation has been reduced to judgment; and (ii) that arises out of a transaction with a consumer; and (B) does not include a federally related mortgage loan. (5) Debt collector The term debt collector means a creditor, and any person or entity that engages in the collection of debt, including the Federal Government and a State government, irrespective of whether the debt is allegedly owed to or assigned to that person or to the entity. (6) Federally related mortgage loan The term federally related mortgage loan has the meaning given that term under section 3 of the Real Estate Settlement Procedures Act of 1974 ( 12 U.S.C. 2602 ). 104. Emergency rental assistance (a) Authorization of appropriations There is authorized to be appropriated for grants under the Emergency Solutions Grants program under subtitle B of title IV of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11371 et seq.) $100,000,000,000 for grants under such subtitle only for providing rental assistance in accordance with section 415(a)(4) of such Act ( 42 U.S.C. 11374(a)(4) ) and this section to respond to needs arising from the emergency declared on March 13, 2020, by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 4121 et seq.) relating to the Coronavirus Disease 2019 (COVID–19) pandemic. (b) Income targeting For purposes of assistance made available with amounts made available pursuant to subsection (a)— (1) section 401(1)(A) of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11360(1)(A) ) shall be applied by substituting 80 percent for 30 percent