Title: Transparency and Oversight of COVID–19 Small Business Assistance Act
Policy area: Commerce

Summary:
Transparency and Oversight of COVID-19 Small Business Assistance Act
This bill requires the Small Business Administration (SBA) to report specified data on economic relief programs implemented in response to COVID-19 (i.e., coronavirus disease 2019).
Specifically, the SBA must
The Government Accountability Office must report specified information, including (1) the effectiveness of certain programs in reaching underserved businesses, (2) a review of the reports required to be published under this bill, and (3) the impact of certain relief programs on jobs.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3604 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  2d Session
                                S. 3604

 To require the Administrator of the Small Business Administration to 
  report on COVID-19 recovery small business programs, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 5, 2020

  Mr. Cardin (for himself, Mrs. Shaheen, Mr. Brown, Mr. Schumer, Mr. 
 Manchin, and Mr. Reed) introduced the following bill; which was read 
       twice and referred to the Committee on Small Business and 
                            Entrepreneurship

_______________________________________________________________________

                                 A BILL


 
 To require the Administrator of the Small Business Administration to 
  report on COVID-19 recovery small business programs, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Transparency and Oversight of COVID-
19 Small Business Assistance Act''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds that--
            (1) on January 21, 2020, the first case of COVID-19 was 
        confirmed in the United States;
            (2) more than 1,031,659 people in the United States have 
        since tested positive and 60,057 people in the United States 
        have died from complications related to COVID-19;
            (3) nearly a quarter of the 30,700,000 small business 
        concerns in the United States are at risk of permanent closure 
        over the coming months;
            (4) on March 27, 2020, the Coronavirus Aid, Relief, and 
        Economic Security Act (Public Law 116-136), also known as the 
        CARES Act, was signed into law to provide relief to owners of 
        small business concerns that need support for ongoing 
        operations during this unprecedented public health and economic 
        crisis;
            (5) the CARES Act (Public Law 116-136) included 
        $377,000,000,000 to establish the paycheck protection program 
        under section 7(a)(36) of the Small Business Act (15 U.S.C. 
        636(a)(36)), the emergency economic injury disaster loan grant 
        program under section 1110 of the CARES Act (Public Law 116-
        136), and the debt relief program under section 1112 of such 
        Act;
            (6) on April 24, 2020, the Paycheck Protection Program and 
        Health Care Enhancement Act (Public Law 116-139) was enacted to 
        replenish funding for those small business programs along with 
        important policy reforms to expand access to assistance from 
        the Administration to more unbanked and underserved businesses;
            (7) the funding in the Paycheck Protection Program and 
        Health Care Enhancement Act (Public Law 116-139) included 
        $310,000,000,000 for the paycheck protection program 
        established under section 7(a)(36) of the Small Business Act 
        (15 U.S.C. 636(a)(36)), $50,000,000,000 to leverage more than 
        $350,000,000,000 for the economic injury disaster loan program 
        under section 7(b)(2) of the Small Business Act (15 U.S.C. 
        636(b)(2), and $10,000,000,000 for the emergency economic 
        injury disaster loan grant program established under section 
        1110 of the CARES Act (Public Law 116-136);
            (8) to support implementation and oversight of these 
        programs, which are unprecedented in scale for the 
        Administration, the CARES Act (Public Law 116-136) and the 
        Paycheck Protection Program and Health Care Enhancement Act 
        (Public Law 116-139) provided the Administration with 
        $675,000,000 and $2,100,000,000 for salaries and expenses of 
        the Administration, respectively;
            (9) in spite of this support, and precedent for posting 
        borrower and lender information through Freedom of Information 
        Act requests and program spending updates under the Veterans 
        Entrepreneurship Act of 2015 (Public Law 114-38; 129 Stat. 
        437), neither the public nor policymakers are getting 
        information in a timely or complete way about how many loans 
        and grants are being approved and disbursed, who is getting the 
        funding, activity by lender, how many jobs have been saved, 
        geographic and demographic information about the borrowers, or 
        when the funding will run out;
            (10) the first time Congress received data on the paycheck 
        protection program established under section 7(a)(36) of the 
        Small Business Act (15 U.S.C. 636(a)(36)) was April 14, 2020, 
        almost a week after the Administration announced that the 
        program was running out of funding and requested an additional 
        $250,000,000,000 to meet demand;
            (11) the Administration has provided limited data on both 
        the availability and the distribution of funds under the 
        economic injury disaster loan and emergency economic injury 
        disaster loan grant programs, making it difficult for Congress 
        to assess demand and to determine the need for additional 
        funding; and
            (12) the Administration should provide essential data on 
        small business programs established under the CARES Act (Public 
        Law 116-136) and the Paycheck Protection Program and Health 
        Care Enhancement Act (Public Law 116-139) on a daily and weekly 
        basis, along with other longer term reporting requirements to 
        provide transparency and oversight of these loans and grants 
        that are vital to small business concerns and nonprofit 
        organizations.
    (b) Purpose.--The purpose of this Act is to provide transparency 
and oversight of recovery programs of the Administration related to 
COVID-19 by requiring timely and complete reporting and public 
availability of data relating to the paycheck protection program under 
section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)), the 
economic injury disaster loan program under section 7(b)(2) of the 
Small Business Act (15 U.S.C. 636(b)(2)) in accordance with section 
1110 of the CARES Act (Public Law 116-136), the emergency economic 
injury disaster loan grant program established under section 1110 of 
the CARES Act (Public Law 116-136), and the debt relief program under 
section 1112 of such Act.

SEC. 3. DEFINITIONS.

    In this Act--
            (1) the terms ``Administration'' and ``Administrator'' mean 
        the Small Business Administration and the Administrator 
        thereof;
            (2) the term ``appropriate congressional committees'' 
        means--
                    (A) Committee on Appropriations, the Committee on 
                Banking, Housing, and Urban Affairs, and the Committee 
                on Small Business and Entrepreneurship of the Senate; 
                and
                    (B) the Committee on Appropriations, the Committee 
                on Financial Services, and the Committee on Small 
                Business of the House of Representatives;
            (3) the term ``community financial institutions'' has the 
        meaning given the term in section 7(a)(36)(A) of the Small 
        Business Act (15 U.S.C. 636(a)(36)(A));
            (4) the term ``covered assistance'' means--
                    (A) loans made under section 7(a)(36) of the Small 
                Business Act (15 U.S.C. 636(a)(36));
                    (B) emergency grants made under section 1110(e) of 
                the CARES Act (Public Law 116-136);
                    (C) loans made under section 7(b)(2) of the Small 
                Business Act (15 U.S.C. 636(b)(2)) in accordance with 
                section 1110 of the CARES Act (Public Law 116-136);
                    (D) loan forgiveness under section 1106 of the 
                CARES Act (Public Law 116-136); and
                    (E) the payment of principal, interest, and fees 
                under section 1112(c) of the CARES Act (Public Law 116-
                136);
            (5) the term ``covered loan'' has the meaning given the 
        term in section 1112(a) of the CARES Act (Public Law 116-136);
            (6) the term ``demographics'' means veteran status, gender, 
        race, and ethnicity, as reported on Form 1919 of the 
        Administration or any similar loan application form of the 
        Administration; and
            (7) the term ``State''--
                    (A) means any State of the United States, the 
                District of Columbia, the Commonwealth of Puerto Rico, 
                the United States Virgin Islands, Guam, American Samoa, 
                the Commonwealth of the Northern Mariana Islands, and 
                any possession of the United States; and
                    (B) includes an Indian tribe, as defined in section 
                4 of the Indian Self-Determination and Education 
                Assistance Act (25 U.S.C. 450b).

SEC. 4. REPORTING REQUIREMENTS FOR COVID-19 RECOVERY SMALL BUSINESS 
              PROGRAMS.

    (a) Daily Reporting.--
            (1) In general.--During the period beginning on the day 
        after the date of enactment of this Act and ending on the date 
        on which loan, grant, or payment activity described in this 
        subsection related to COVID-19 has ceased, the Administrator 
        shall, on a daily basis, report to Congress on--
                    (A) the total number and dollar amount of loans or 
                grants, broken down by loans and grants approved and 
                loans and grants disbursed, under--
                            (i) section 7(a)(36) of the Small Business 
                        Act (15 U.S.C. 636(a)(36));
                            (ii) section 1110(e) of the CARES Act 
                        (Public Law 116-136); and
                            (iii) section 7(b)(2) of the Small Business 
                        Act (15 U.S.C. 636(b)(2)) in accordance with 
                        section 1110 of the CARES Act (Public Law 116-
                        136);
                    (B) for loans made under section 7(a)(36) of the 
                Small Business Act (15 U.S.C. 636(a)(36))--
                            (i) the amount of remaining authority and 
                        funds for the loans, in dollar amount and as a 
                        percentage; and
                            (ii) an estimate of the date on which the 
                        net and gross dollar amount of loans will reach 
                        the maximum amount authorized for commitments 
                        and related funds for such loans;
                    (C) for grants made under section 1110(e) of the 
                CARES Act (Public Law 116-136)--
                            (i) the amount of remaining authority and 
                        funds appropriated for the grants, in dollar 
                        amount and as a percentage; and
                            (ii) an estimate of the date on which the 
                        net and gross dollar amount of loans will reach 
                        the maximum amount authorized for commitments 
                        and related funds for such grants; and
                    (D) for loans made under section 7(b)(2) of the 
                Small Business Act (15 U.S.C. 636(b)(2)) in accordance 
                with section 1110 of the CARES Act (Public Law 116-
                136)--
                            (i) the amount of remaining authority and 
                        funds for the loans, in dollar amount and as a 
                        percentage; and
                            (ii) an estimate of the date on which the 
                        net and gross dollar amount of loans will reach 
                        the maximum amount authorized for commitments 
                        and related funds for such loans.
            (2) Reporting on debt relief for microloans, 7(a) loans, 
        and 504 loans.--The Administrator shall include in each daily 
        report submitted under paragraph (1), and update as frequently 
        as the data is available and not less frequently than on a 
        monthly basis until the date described in paragraph (1), with 
        respect to payments made on covered loans under section 1112(c) 
        of the CARES Act (Public Law 116-136)--
                    (A) the amount of remaining funds appropriated for 
                the payments, in dollar amount and as a percentage; and
                    (B) an estimate of the date on which the funds will 
                be expended.
            (3) Retroactive data.--Not later than 14 days after the 
        date of enactment of this Act, the Administrator shall submit 
        to Congress a report that contains the data described in 
        paragraphs (1) and (2), broken down on a daily basis in 
        accordance with those paragraphs, with respect to the 
        assistance described in those paragraphs that was made 
        available during the period beginning on the date of enactment 
        of the CARES Act (Public Law 116-136) and ending on the day 
        before the date of enactment of this Act.
    (b) Weekly Reporting.--
            (1) In general.--Not later than 1 week after the date of 
        enactment of this Act, and every week thereafter until the date 
        on which loan, grant, or payment activity described in this 
        subsection related to COVID-19 has ceased, the Administrator 
        shall submit to Congress a report on--
                    (A) loans made under section 7(a)(36) of the Small 
                Business Act (15 U.S.C. 636(a)(36)), which shall 
                include--
                            (i) the number and dollar amount of loans 
                        approved for and the number and dollar amount 
                        of loans disbursed to all borrowers, 
                        including--
                                    (I) a breakout of loans by State, 
                                congressional district, demographics, 
                                industry, and loan size; and
                                    (II) a breakout of loans by type of 
                                participating lender, including a 
                                breakout for loans made by insured 
                                depository institutions, credit unions, 
                                and community financial institutions 
                                described in section 7(a)(36)(S) of the 
                                Small Business Act (15 U.S.C. 
                                636(a)(36)(S));
                            (ii) the number and dollar amount of loans 
                        approved for and the number and dollar amount 
                        of loans disbursed to business concerns 
                        assigned a North American Industry 
                        Classification System code beginning with 72, 
                        including a breakout of loans by State, 
                        congressional district, demographics, and loan 
                        size;
                            (iii) the number and dollar amount of loans 
                        approved for and the number and dollar amount 
                        of loans disbursed to franchises, nonprofit 
                        organizations, and veterans organizations (as 
                        those terms are defined in section 7(a)(36)(A) 
                        of the Small Business Act (15 U.S.C. 
                        636(a)(36)(A)), including religious 
                        institutions, including a breakout of loans by 
                        State, congressional district, industry, and 
                        loan size;
                            (iv) for each category of borrowers 
                        described in clauses (i), (ii), and (iii)--
                                    (I) the number of employees of the 
                                borrower at the time at which the 
                                borrower submits a loan application;
                                    (II) the number of employees of the 
                                borrower at the time at which the 
                                borrower receives loan forgiveness 
                                under section 1106 of the CARES Act 
                                (Public Law 116-136); and
                                    (III) the number of employees 
                                expected to be retained by the borrower 
                                as a result of the loan who otherwise 
                                would have not have been retained;
                            (v) the number and dollar amount of loans 
                        fully forgiven under section 1106 of the CARES 
                        Act (Public Law 116-136), as compared to the 
                        number and dollar amount of loans made as of 
                        the date of the report;
                            (vi) the number and dollar amount of loans 
                        not fully forgiven under section 1106 of the 
                        CARES Act (Public Law 116-136), and the 
                        proportion of that dollar amount of loans that 
                        become term loans guaranteed by the 
                        Administration under section 7(a)(36) of the 
                        Small Business Act (15 U.S.C. 636(a)(36));
                            (vii) the number of participating lenders 
                        by type, including a breakout of the number of 
                        participating lenders that are insured 
                        depository institutions, credit unions, or 
                        community financial institutions described in 
                        section 7(a)(36)(S) of the Small Business Act 
                        (15 U.S.C. 636(a)(36)(S));
                            (viii) the total amount of the lender 
                        compensation fees paid to lenders; and
                            (ix) the total amount lenders paid in 
                        broker fees; and
                    (B) loans made under section 7(b)(2) of the Small 
                Business Act (15 U.S.C. 636(b)(2)) in accordance with 
                section 1110 of the CARES Act (Public Law 116-136) and 
                emergency grants made under subsection (e) of such 
                section 1110, which shall include--
                            (i) the number and dollar amount of loans 
                        approved for and the number and dollar amount 
                        of loans disbursed to all borrowers, including 
                        a breakout of loans by State, congressional 
                        district, demographics, industry, and loan 
                        size;
                            (ii) the number and dollar amount of grants 
                        approved for and the number and dollar amount 
                        of loans disbursed to grantees, including a 
                        breakout of loans by State, congressional 
                        district, demographics, industry, and grant 
                        size;
                            (iii) the number and dollar amount of 
                        grants approved for and the number and dollar 
                        amount of loans disbursed to private nonprofit 
                        organizations, including a breakout by State, 
                        congressional district, industry, and loan or 
                        grant size;
                            (iv) for each category of borrowers or 
                        grantees, the number employees of the borrower 
                        or grantee at the time at which an application 
                        is submitted for the loan or grant, and the 
                        number of employees expected to be retained by 
                        the borrower or grantee as a result of the loan 
                        or grant who otherwise would not have been 
                        retained;
                            (v) loan processing times, including 
                        processing times for application to approval 
                        and approval to disbursement; and
                            (vi) grant processing times, including the 
                        percentage of advances that were provided 
                        within 3 days of submission of the application, 
                        as required under section 1110(e)(1) of the 
                        CARES Act (Public Law 116-136).
            (2) Reporting on debt relief for microloans, 7(a) loans, 
        and 504 loans.--The Administrator shall include in each weekly 
        report submitted under paragraph (1), and update as the data is 
        available and not less frequently than on a monthly basis until 
        the date described in paragraph (1), with respect to payments 
        made on covered loans under section 1112(c) of the CARES Act 
        (Public Law 116-136)--
                    (A) the total dollar amount approved and the total 
                amount disbursed by the Administration and the number 
                of borrowers receiving assistance under such section 
                1112(c), including a breakdown by--
                            (i) each type of covered loan described in 
                        subparagraphs (A) and (B) of paragraph (1) and 
                        paragraph (2) of such section 1112(a); and
                            (ii) whether the borrower is--
                                    (I) an existing borrower of a 
                                covered loan, as described in 
                                subparagraph (A) or (B) of such section 
                                1112(c)(1); or
                                    (II) a new borrower of a covered 
                                loan, as described in subparagraph (C) 
                                of such section 1112(c)(1);
                    (B) the total dollar amount approved and the total 
                amount disbursed by the Administration and number of 
                borrowers receiving assistance under such section 
                1112(c) broken out by State and congressional district, 
                including a breakdown by each type of covered loan 
                described in subparagraphs (A) and (B) of paragraph (1) 
                and paragraph (2) of such section 1112(a); and
                    (C) the total number and amount of new covered 
                loans by approval and disbursement broken out by 
                lending institution, including a breakout of loans by 
                State, congressional district, demographics, industry, 
                and loan size.
            (3) Retroactive data.--Not later than 14 days after the 
        date of enactment of this Act, the Administrator shall submit 
        to Congress a report that contains the data described in 
        paragraphs (1) and (2), broken down on a weekly basis in 
        accordance with those paragraphs, with respect to the 
        assistance described in those paragraphs that was made 
        available during the period beginning on the date of enactment 
        of the CARES Act (Public Law 116-136) and ending on the day 
        before the date of enactment of this Act.
    (c) Jobs Outcomes for the Debt Relief Program.--
            (1) In general.--To the extent practicable, with respect to 
        each type of covered loan described in subparagraphs (A) and 
        (B) of paragraph (1) and paragraph (2) of section 1112(a) of 
        the CARES Act (Public Law 116-136), the Administrator shall 
        submit to Congress information on--
                    (A) the number of employees--
                            (i) for existing borrowers of a covered 
                        loan, as described in subparagraph (A) or (B) 
                        of such section 1112(c)(1) at the start of the 
                        debt relief under such section 1112(c); and
                            (ii) for new borrowers of a covered loan, 
                        as described in subparagraph (C) of such 
                        section 1112(c)(1), at the time of application 
                        for the covered loan; and
                    (B) the number of employees expected to be retained 
                by the borrower as a result of the covered loan or debt 
                relief who otherwise would not have been retained.
            (2) Timing.--The Administrator shall submit to Congress the 
        information required under paragraph (1) to the extent 
        practicable and not later than October 1, 2020, with an updated 
        version submitted not later than January 31, 2021.
    (d) Report on COVID Relief Salaries and Expenses Funding and Anti-
Waste, Fraud and Abuse Plans.--Not later than 30 days after the date of 
enactment of this Act, the Administrator and the Secretary of the 
Treasury shall submit to the appropriate congressional committees a 
report that includes--
            (1) the plans of the Administrator to use the $675,000,000 
        provided in section 1107(a)(2) of the CARES Act (Public Law 
        116-136) and the $2,100,000,000 provided in the Paycheck 
        Protection Program and Health Care Enhancement Act (Public Law 
        116-139) for salaries and expenses, including staff hired, the 
        use of outside consultants, program improvements, and system 
        upgrades, to carry out the provisions of title I of division A 
        of the CARES Act (Public Law 116-136); and
            (2) a plan that details steps that the Administration and 
        the Department of the Treasury are taking to identify and 
        prevent potential instances of waste, fraud, and abuse relating 
        to covered assistance.
    (e) GAO Report on Small Business COVID-19 Small Business 
Programs.--Not later than 180 days after the date of enactment of this 
Act, the Comptroller General of the United States shall submit to the 
appropriate congressional committees a report that--
            (1) assesses the effectiveness of the requirements and 
        sense of the Senate under section 7(a)(36)(P) of the Small 
        Business Act (15 U.S.C. 636(a)(36)(P)) to ensure underserved 
        borrowers, including socially and economically disadvantaged 
        individuals, women, and veterans and members of the military 
        community, as well as small business concerns located in 
        underserved and rural markets and in operation for less than 2 
        years, received assistance under the paycheck protection 
        program, including a review of actions by the Administration 
        and relevant data;
            (2) assesses the effectiveness of the Administration in 
        reaching underserved businesses in grants made under section 
        1110(e) of the CARES Act (Public Law 116-136) and loans made 
        under section 7(b)(2) of the Small Business Act (15 U.S.C. 
        636(b)(2)) in accordance with section 1110 of the CARES Act 
        (Public Law 116-136), including socially and economically 
        disadvantaged individuals, women, and veterans and members of 
        the military community, as well as small business concerns 
        located in underserved and rural markets and in operation for 
        less than 2 years;
            (3) provides a comprehensive review of the data described 
        in subsections (a) and (b), including the retroactive data 
        submitted under subsections (a)(3) and (b)(3);
            (4) assesses the impact on jobs of the paycheck protection 
        program under section 7(a)(36) of the Small Business Act (15 
        U.S.C. 636(a)(36)), the economic injury disaster loan program 
        under section 7(b)(2) of the Small Business Act (15 U.S.C. 
        636(b)(2)) in accordance with section 1110 of the CARES Act 
        (Public Law 116-136), the emergency economic injury disaster 
        loan grant program established under section 1110 of the CARES 
        Act (Public Law 116-136), and to the extent possible the debt 
        relief program under section 1112 of such Act, including a 
        review of the data described in subsection (c);
            (5) provides a list of the 15 lenders that made the most 
        loans under section 7(a)(36) of the Small Business Act (15 
        U.S.C. 636(a)(36)) by number and dollar amount, and a review of 
        how the lenders processed the loans and the borrowers that 
        received the loans;
            (6) provides a list of the 15 community financial 
        institutions lenders that made the most loans under section 
        7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) by 
        number and dollar amount, and a review of how the lenders 
        processed the loans and the borrowers that received the loans;
            (7) provides the total amount of the lender compensation 
        fees paid to each lender under section 7(a)(36) of the Small 
        Business Act (15 U.S.C. 636(a)(36));
            (8) provides the total amount each lender paid in broker 
        fees under section 7(a)(36) of the Small Business Act (15 
        U.S.C. 636(a)(36)); and
            (9) provides, to the extent practicable, detailed 
        information on processing times for--
                    (A) loan approvals and loan disbursements under 
                section 7(a)(36) of the Small Business Act (15 U.S.C. 
                636(a)(36));
                    (B) lender compensation fees paid by the 
                Administration to lenders under such section 7(a)(36);
                    (C) notices of forgiveness of the loans under 
                section 1106 of the CARES Act (Public Law 116-136) to 
                borrowers;
                    (D) grants made under section 1110(e) of the CARES 
                Act (Public Law 116-136); and
                    (E) loans made under section 7(b)(2) of the Small 
                Business Act (15 U.S.C. 636(b)(2)) in accordance with 
                section 1110 of the CARES Act (Public Law 116-136).
    (f) Collection of Demographic and Jobs Data for the Paycheck 
Protection Program.--With respect to data not collected on initial the 
application form for a loan under section 7(a)(36) of the Small 
Business Act (15 U.S.C. 636(a)(36)), including demographic and job 
information, the Administrator shall request that information when a 
borrower applies for loan forgiveness under section 1106 of the CARES 
Act (Public Law 116-136).
    (g) Privacy Considerations.--In publishing the data under this Act, 
the Administrator shall take all necessary steps to protect the 
sensitive personally identifiable information included in that data, 
including social security numbers, bank account and credit card 
numbers, dates of birth, and other information other than the applicant 
business or nonprofit organization name, business or nonprofit 
organization address, loan or grant amount and loan forgiveness amount, 
lender name, and lender address.
    (h) Public Availability.--
            (1) In general.--The Administrator shall make available to 
        the public on the website of the Administration--
                    (A) each report required to be submitted under this 
                Act; and
                    (B) any data contained in a report submitted under 
                this Act, in a standardized and downloadable format.
            (2) Information about cares act recipients and lenders.--
        Consistent with information that the Administrator makes 
        available on loans made by the Administration in compliance 
        with section 552 of title 5, United States Code (commonly known 
        as the ``Freedom of Information Act''), the Administrator shall 
        make available to the public information about the paycheck 
        protection program under section 7(a)(36) of the Small Business 
        Act (15 U.S.C. 636(a)(36)), the economic injury disaster loan 
        program under section 7(b)(2) of the Small Business Act (15 
        U.S.C. 636(b)(2)) in accordance with section 1110 of the CARES 
        Act (Public Law 116-136), the emergency economic injury 
        disaster loan grant program established under section 1110 of 
        the CARES Act (Public Law 116-136), and the debt relief program 
        under section 1112 of such Act, including--
                    (A) the name of each business or nonprofit 
                organization borrower or grantee;
                    (B) the address of the principal place of business 
                of each borrower or grantee;
                    (C) the name and address of the principal place of 
                business of each lender;
                    (D) the amount of each loan or grant;
                    (E) the North American Industry Classification 
                System code of each borrower or grantee;
                    (F) whether each borrower or grantee is a 
                franchisee; and
                    (G) the type of business of each borrower or 
                grantee.
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