; 134 Stat. 146). (ii) The Families First Coronavirus Response Act ( Public Law 116–127 ; 134 Stat. 178). (iii) The CARES Act ( Public Law 116–136 ; 134 Stat. 281). (iv) The Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 ; 134 Stat. 620). (v) Divisions M and N of the Consolidated Appropriations Act, 2021 ( Public Law 116–260 ; 134 Stat. 1182). (vi) The American Rescue Plan Act of 2021 ( Public Law 117–2 ; 135 Stat. 4). (B) Secretary The term Secretary has the meaning given such term in section 7701(a)(11)(B) of the Internal Revenue Code of 1986.