(IV) by adding at the end the fol-
lowing new subparagraph: 
‘‘(D) represent or work with or are mem-
bers of Indian Tribes.’’; and 
(C) by adding at the end the following new 
subsection: 
‘‘(e) NOTIFICATION TO CUSTOMERS.—Any eligible in-
stitution receiving funds under the Program shall— 
‘‘(1) disclose on every applicable loan trans-
action that the loan is being made possible by the 
Program; and 
‘‘(2) if such institution has an established inter-
net website, such institution shall make available on 
its internet website— 
‘‘(A) the written reports made by the Sec-
retary pursuant to paragraphs (1) and (2) of 
section 4107(b)(3); and 
‘‘(B) a statement that the institution, as a 
participant in the Program, is seeking to make 
small business loans to qualified borrowers and 
may not discriminate on the basis of any factor 
prohibited under the Equal Credit Opportunity 
Act, including the race, color, religion, national 
origin, sex, marital status, or age.’’; 
(3) in section 4105— 
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(A) in paragraph (8), by striking ‘‘and’’ at 
the end; 
(B) in paragraph (9), by striking the pe-
riod at the end and inserting ‘‘; and’’; and 
(C) by adding at the end the following new 
paragraph: 
‘‘(10) increasing the availability of credit for 
small businesses operating on Tribal trust lands or 
other Indian areas.’’; 
(4) by redesignating section 4113 as section 
4114; and 
(5) by inserting after section 4112 the following 
new section: 
‘‘SEC. 4113. TEMPORARY AMORTIZATION AUTHORITY. 
‘‘(a) PURPOSE.—The purpose of this section is to ad-
dress the ongoing effects of the financial crisis on small 
businesses by providing temporary authority to amortize 
losses or write-downs in order to increase the availability 
of credit for small businesses. 
‘‘(b) IN GENERAL.—For purposes of capital calcula-
tion under the Financial Institutions Examination Coun-
cil’s Consolidated Reports of Condition, an eligible institu-
tion may choose to amortize any loss or write-down, on 
a quarterly straight line basis over a period determined 
under subsection (c), beginning with the month in which 
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such loss or write-down occurs, resulting from the applica-
tion of FASB Statement 114 or 144 to— 
‘‘(1) other real estate owned (as defined under 
section 34.81 of title 12, Code of Federal Regula-
tion), or 
‘‘(2) an impaired loan secured by real estate, 
provided that the institution discloses the difference in the 
amount of the institution’s capital, when calculated taking 
into account the temporary amortization, from the amount 
of the institution’s capital when calculated without taking 
into account the temporary amortization on the Financial 
Institutions Examination Council’s Consolidated Reports 
of Condition. 
‘‘(c) AMORTIZATION REQUIREMENTS.—During the 
initial 2-year period referred to in section 4103(d)(5), an 
eligible institution’s amortization period shall be adjusted 
to reflect the following schedule based on the institution’s 
change in the amount of small business lending relative 
to the baseline: 
‘‘(1) If the amount of small business lending 
has increased by less than 2.5 percent, the amortiza-
tion period shall be 6 years. 
‘‘(2) If the amount of small business lending 
has increased by 2.5 percent or greater, but by less 
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than 5.0 percent, the amortization period shall be 7 
years. 
‘‘(3) If the amount of small business lending 
has increased by 5.0 percent or greater, but by less 
than 7.5 percent, the amortization period shall be 8 
years. 
‘‘(4) If the amount of small business lending 
has increased by 7.5 percent or greater, but by less 
than 10.0 percent, the amortization period shall be 
9 years. 
‘‘(5) If the amount of small business lending 
has increased by 10 percent or greater, the amorti-
zation period shall be 10 years. 
‘‘(d) MINIMUM UNDERWRITING STANDARDS.—The 
appropriate Federal banking agency for an eligible institu-
tion that chooses to amortize any loss or write-down as 
permitted under subsection (b) shall, within 60 days of 
the date of the enactment of this title, issue regulations 
defining minimum underwriting standards that must be 
used for loans made by the eligible institution. 
‘‘(e) EFFECTIVE DATE.—The provisions of this sec-
tion shall apply to loan origination that occurred on or 
after January 1, 2003, and before January 1, 2008.’’. 
(b) TECHNICAL AMENDMENT.—The table of contents 
for the Small Business Jobs Act of 2010 is amended by 
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striking the item related to section 4113 and inserting the 
following new items: 
‘‘4113. Temporary amortization authority. 
‘‘4114. Sense of Congress.’’. 
SEC. 3. EFFECTIVE DATE. 
This Act, and the amendments made by this Act, 
shall take effect on the later of the following: 
(1) The date of the enactment of this Act. 
(2) The date of the enactment of the Small 
Business Jobs Act of 2010. 
Æ 
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