; and (2) any reimbursement (including reimbursements of escrow and return of fees and deposits) relating to the covered closed loan agreement that are usual and customary when the loan is paid off by the institution. (b) Covered closed loan agreement In this section, the term “covered closed loan agreement” means each of the following: (1) A closed loan agreement— (A) executed before the date of enactment of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ); (B) made under part D of title III of the Higher Education Act of 1965 ( 20 U.S.C. 1066 et seq. ); and (C) that provides for loan amounts that have not been disbursed as of the date of enactment of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ). (2) A closed loan agreement— (A) authorized under section 3512 of the CARES Act ( 20 U.S.C. 1001 note); and (B) made for the deferment of balances that have not been disbursed as of the date of enactment of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ). 8. Reports (a) Department of Education report (1) In general Not later than 2 years after the date of the enactment of this Act, and annually thereafter, the Secretary shall submit to the appropriate congressional committees a report on the projects carried out with grant funds awarded under this Act. (2) Elements The report required under paragraph (1) shall include— (A) with respect to projects carried out by eligible entities with grant funds awarded under this Act, an assessment of— (i) the types of such projects; (ii) the square footage of the improvements made by such projects, disaggregated by— (I) total square footage; and (II) square footage per each eligible entity; (iii) the total cost of each such project; and (iv) the cost described in clause (iii), disaggregated by the cost of— (I) planning; (II) design; (III) construction; (IV) site purchase; and (V) improvements; (v) the geographic distribution of such projects