; and (2) terminates on the date that is 24 months after such date of enactment. (f) Payment of losses (1) Default on guaranteed loans If, as a result of a default by a borrower under a loan guaranteed under this section, after the holder thereof has made such further collection efforts and instituted such enforcement proceedings as the Secretary may require, the Secretary determines that the holder has suffered a loss— (A) the Secretary shall pay to such holder 75 percent of such loss, as specified in the guarantee contract; (B) upon making any such payment, the Secretary shall be subrogated to all the rights of the recipient of the payment; and (C) the Secretary shall be entitled to recover from the borrower the amount of any payments made pursuant to the guarantee contract. (2) Required enforce of Federal rights The Attorney General of the United States shall take such action as may be appropriate to enforce any right accruing to the United States as a result of the issuance of any guarantee under this section. (3) Forbearance Nothing in this section precludes any forbearance for the benefit of the borrower of a loan that is made or guaranteed under this section which is agreed upon by the parties to the loan and approved by the Secretary, provided that budget authority for any resulting cost to the Government (as defined in section 502(5) of the Federal Credit Reform Act of 1990) is available. (g) Definitions In this section: (1) The term children’s hospital means a hospital that predominantly serves patients under the age of 18. (2) The term critical access hospital has the meaning given to such term in section 1861(mm) of the Social Security Act. (3) The term eligible entity includes public, private for-profit, and private not-for-profit— (A) hospitals including general acute hospitals, psychiatric hospitals, critical access hospitals, rural emergency hospitals, sole community hospitals, children’s hospitals, and other hospitals as specified by the Secretary; (B) substance use disorder treatment facilities