In addition to making the debt forgiveness tax-free, the Consolidated Appropriations Act also adds another 8 months of loan repayments by the SBA, this time limited to a monthly cap of $9,000, for underserved industries. Those industries are identified by the first digits of their NAICS codes, as follows:
- 61 – Educational Services
- 71 – Arts, Entertainment, and Recreation
- 72 – Accommodation and Food Services
- 213 – Mining/Oil/Gas Extraction
- 315 – Apparel Manufacturing
- 448 – Clothing and Clothing Accessories Stores
- 451 – Sporting Goods, Hobby, Musical Instrument, and Book Stores
- 481 – Air Transportation
- 485 – Transit and Ground Passenger Transportation
- 487 – Recreational Transportation
- 511 – Publishing Industries (non-internet)
- 512 – Motion Picture and sound Recording Industries
- 515 – Broadcasting (non-internet)
- 532 – Rental and Leasing Services
- 812 – Personal and Laundry Services
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