; and (3) by adding at the end the following: (D) with respect to the Bureau of Consumer Financial Protection, if the Bureau does not adopt any alternatives described in paragraphs (1) through (4) of subsection (c), a detailed justification of the Bureau’s determination that the relative size and resources of small entities should have no bearing on the rule, supported by factual, policy and legal reasons. . 604. Final regulatory flexibility analysis Section 604(a) of title 5, United States Code, is amended by amending the second paragraph (6) to read as follows: (7) with respect to the Bureau of Consumer Financial Protection, a description of the steps the Bureau has taken to minimize any additional cost of credit for small entities and, where no significant alternatives for small entities was adopted, a detailed justification of the Bureau’s determination that the relative size and resources of small entities should have no bearing on the rule, supported by factual, policy and legal reasons. . VII CFPB Whistleblower Incentives and Protection Act 701. Short title This title may be cited as the CFPB Whistleblower Incentives and Protection Act . 702. Bureau whistleblower incentives and protection (a) In general The Consumer Financial Protection Act of 2010 ( 12 U.S.C. 5481 et seq. ) is amended by inserting after section 1017 the following: 1017A. Whistleblower incentives and protection (a) Definitions In this section: (1) Administrative proceeding or court action The term administrative proceeding or court action means any judicial or administrative action brought by the Bureau that results in monetary sanctions exceeding $1,000,000. (2) Fund The term Fund means the Consumer Financial Civil Penalty Fund established under section 1017(b)(1). (3) Monetary sanctions The term monetary sanctions , when used with respect to any administrative proceeding or court action means any monies, including penalties, disgorgement, restitution, or interest, ordered to be paid or other amounts of relief obtained under section