; and (B) as of the date of enactment of this Act, has indebtedness on a loan made or guaranteed by the Secretary. (2) Loan forgiveness The Secretary shall— (A) forgive the indebtedness of a covered borrower on a loan made by the Secretary; and (B) require a lender of a loan guaranteed by the Secretary for a covered borrower to forgive the indebtedness of that covered borrower on that loan. (3) Reimbursement for payments and other funds seized The Secretary shall provide to a covered borrower a payment equal to the amount, if any, of payments of tax refunds, payments under the old-age, survivors, and disability insurance benefits program established under title II of the Social Security Act ( 42 U.S.C. 401 et seq. ), and any other funds of the covered borrower that were seized after the date of the settlement agreement and consent decree described in paragraph (1)(A) in partial or full satisfaction of debt that, if the payments or other funds had not been seized, would have been forgiven under this subsection. (4) Farmer grants The Secretary shall provide to a covered borrower a grant equal to 30 percent of the amount of the debt forgiven with respect to the covered borrower under this subsection. (e) Farm service agency loan eligibility for heirs with undivided property ownership interests Subtitle D of the Consolidated Farm and Rural Development Act is amended by inserting after section 331F ( 7 U.S.C. 1981f ) the following: 331G. Eligibility of tenants in common for loans Notwithstanding any other provision of law, a tenant in common shall be eligible for a direct or guaranteed farm ownership loan under subtitle A, a direct or guaranteed operating loan under subtitle B, or a direct or guaranteed emergency loan under subtitle C if the tenant in common submits to the Secretary an agreement— (1) entered into by each person that owns a property interest in or to the applicable property