From the Summary: "This report opens with an overview of the SBA [Small Business Administration] Disaster Loan Program's financing, followed by the history of SBA disaster loan interest rate policy and the statutory formulas that determine these rates. It also provides a more general overview of the SBA Disaster Loan Program and summarizes congressional debates over the extent to which the cost of these loans should be borne by borrowers or taxpayers. This report concludes with an assessment of various legislative options currently under consideration and the extent to which the SBA can administratively adjust disaster loan interest rates."
CRS Report for Congress, R46963
Congressional Research Service: https://crsreports.congress.gov/