1. Short title This Act may be cited as the Strengthening Taxpayer Recoveries Act . 2. Definitions In this Act: (1) Administration; Administrator The terms Administration and Administrator mean the Small Business Administration and the Administrator thereof, respectively. (2) Covered funds The term covered funds means amounts made available for COVID–19 relief under— (A) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 ( Public Law 116–123 ; 134 Stat 146); (B) the Families First Coronavirus Response Act ( Public Law 116–127 ; 134 Stat. 178); (C) the CARES Act ( Public Law 116–136 ; 134 Stat. 281); (D) the Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 ; 134 Stat. 620); (E) division M or N of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ; 134 Stat. 1909); or (F) the American Rescue Plan Act of 2021 ( Public Law 117–2 ; 135 Stat. 4). (3) Covered loan The term covered loan means— (A) a loan guaranteed under paragraph (36) or (37) of section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) ); and (B) a loan made under section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) ) related to COVID–19. (4) Covered program The term covered program means— (A) loans made under paragraph (36) or (37) of section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) ); (B) economic injury disaster loans made under section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) ) related to COVID–19; (C) advances provided pursuant to section 1110 of the CARES Act ( 15 U.S.C. 9009 ), section 331 of division N of the Consolidated Appropriations Act, 2021 ( 15 U.S.C. 9009b ), or section 5002(b) of the American Rescue Plan Act of 2021 ( 15 U.S.C. 9009 note); (D) restaurant revitalization grants made under section 5003 of the American Rescue Plan Act of 2021 ( 15 U.S.C. 9009c )