DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES.

SEC. 4. DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES. (a) In General.—Section 2302(a) of the CARES Act (Public Law 116-136) is amended by striking paragraph (3). (b) [26 U.S.C. 3111 note] Effective Date; Applicability.—The amendments made by this section shall be effective as if included in the CARES Act (Public Law 116-136) and shall apply to any loan made pursuant to section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) or section 1109 of the CARES Act.