Sec. 205. LIFT UP Act
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/bill/116/s/4537/is/section-205·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This section may be cited as the or the Loan Interest Forgiveness for Taxpayers Under a Pandemic Act . LIFT UP Act Section 1112(a) of the CARES Act ( Public Law 116–136 ) is amended— in paragraph (1), by striking and at the end; in paragraph (2), by striking the period at the end and inserting ; and ; and by adding at the end the following: made during the period beginning on January 1, 2015, and ending on the day before the date of enactment of this paragraph— to a business concern under section 7(b)(1) of the Small Business Act ( 15 U.S.C. 636(b)(1) ) that is unrelated to COVID–19; or under section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) ) that is unrelated to COVID–19. .
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