Details of Public Law 116-260, section 304 , Additional Eligible Expenses

The provision makes the following expenses allowable and forgivable under the PPP:

Covered operations expenditures. Payment for any software, cloud computing, and other human resources and accounting needs.

Covered property damage costs. Costs related to property damage due to public disturbances that occurred during 2020 that are not covered by insurance or other compensation.

Covered supplier costs. Expenditures to a supplier pursuant to a contract, purchase order, or order for goods in effect prior to taking out the loan that are essential to the recipient’s operations at the time at which the expenditure was made. Supplier costs of perishable goods can be made before or during the life of the loan.

Covered worker protection expenditure. Operating or capital expenditures to help a loan recipient comply with federal health and safety guidelines or any equivalent State and local guidance related to coronavirus during the period between 3/1/2020, and the end of the national emergency declaration.