; applicability The amendment made by this section shall take effect on the date of the enactment of this Act and shall apply to any loan made pursuant to section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) ) on or after such date. Nothing in this Act, the CARES Act ( Public Law 116–136 ), or the Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 ) shall be construed to prohibit lenders and borrowers from mutually agreeing to modify the maturity terms of a covered loan described in subparagraph (K) of such section to conform with requirements of this section. V 501. Restoration of amounts improperly withheld for tax purposes from severance payments to veterans with combat-related injuries (a) In general Not later than 1 year after the date of the enactment of this Act, the Secretary of Defense shall— (1) identify— (A) the severance payments— (i) that the Secretary paid after January 17, 1991; (ii) that the Secretary computed under section 1212 of title 10, United States Code; (iii) that were not considered gross income pursuant to section 104(a)(4) of the Internal Revenue Code of 1986; and (iv) from which the Secretary withheld amounts for tax purposes; and (B) the individuals to whom such severance payments were made; and (2) with respect to each person identified under paragraph (1)(B), provide— (A) notice of— (i) the amount of severance payments in paragraph (1)(A) which were improperly withheld for tax purposes; and (ii) such other information determined to be necessary by the Secretary of the Treasury to carry out the purposes of this section