1. Short title This Act may be cited as the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act . 2. Table of contents The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. DIVISION A—Small business interruption loans Sec. 1101. Definitions. Sec. 1102. 7 (a) loan program. Sec. 1103. Entrepreneurial development. Sec. 1104. Waiver of matching funds requirement under the women’s business center program. Sec. 1105. Loan forgiveness. Sec. 1106. Direct appropriations. Sec. 1107. Minority business development agency. Sec. 1108. Waiver of prepayment penalty. Sec. 1109. United States Treasury Program Management Authority. DIVISION B—Relief for individuals, families, and businesses TITLE I—Rebates and other individual provisions Sec. 2101. 2020 recovery rebates for individuals. Sec. 2102. Delay of certain deadlines. Sec. 2103. Special rules for use of retirement funds. Sec. 2104. Allowance of partial above the line deduction for charitable contributions. Sec. 2105. Modification of limitations on charitable contributions during 2020. TITLE II—Business provisions Sec. 2201. Delay of estimated tax payments for corporations. Sec. 2202. Delay of payment of employer payroll taxes. Sec. 2203. Modifications for net operating losses. Sec. 2204. Modification of limitation on losses for taxpayers other than corporations. Sec. 2205. Modification of credit for prior year minimum tax liability of corporations. Sec. 2206. Modification of limitation on business interest. Sec. 2207. Technical amendments regarding qualified improvement property. Sec. 2208. Installments not to prevent credit or refund of overpayments or increase estimated taxes. Sec. 2209. Restoration of limitation on downward attribution of stock ownership in applying constructive ownership rules. DIVISION C—Assistance to severely distressed sectors of the United States economy TITLE I—Economic Stabilization Sec. 3101. Short title. Sec. 3102. Emergency relief through loans and loan guarantees. Sec. 3103.