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15 U.S.C. 9077: Tax payer protectionText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 15-COMMERCE AND TRADECHAPTER 116-CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT)
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§9077. Tax payer protection

The Secretary may receive warrants, options, preferred stock, debt securities, notes, or other financial instruments issued by recipients of financial assistance under this part which, in the sole determination of the Secretary, provide appropriate compensation to the Federal Government for the provision of the financial assistance.

( Pub. L. 116–136, div. A, title IV, § 4117 , Mar. 27, 2020 , 134 Stat. 500 .)