(a)) equals or exceeds the product of— (A) the greatest amount of wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) for any calendar month during 2019 with respect to which tax was paid by such person under section 3111 of such Code, multiplied by (B) 4. (3) Notification of list completion The Commissioner of Internal Revenue shall notify the Attorney General and the Secretary of the Treasury when each list described in paragraphs (1) and (2) has been completed. (4) Authority to disclose lists for use in criminal investigations For authority and procedure for disclosure of return information for use in criminal investigations, see section 6103(i)(1) of the Internal Revenue Code of 1986. (c) Definitions For purposes of this section— (1) PPP loans The term PPP loan means a covered loan made under paragraph (36) or (37) of section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) ) that was forgiven under such paragraph (37) or section 7A of such Act ( 15 U.S.C. 636m ). (2) PPP loan recipient The term PPP loan recipient means any person included on the list compiled by the Secretary under subsection (a).