This interim final rule implements section 506 of the American Recovery and Reinvestment Act of 2009, which authorizes SBA to establish a temporary program to guarantee loans to viable small business concerns that have a qualifying small business loan, and are experiencing immediate financial hardship. Loans made under this program, referred to as "America's Recovery Capital Loan Program" (ARC Loan Program) can be used to make principal and interest payments on existing qualifying small business loans.