This legislation amends the Small Business Act to establish the **Office of Whistleblower Awards** within the Small Business Administration (SBA). The Office's primary purpose is to encourage and reward individuals who provide original information regarding financial misconduct or fraudulent misrepresentation by recipients of SBA financial assistance, specifically focusing on **COVID loan actions**. It will coordinate with the Inspector General to verify the originality of submitted information and track its use in enforcement actions. Whistleblowers become eligible for an award if their original information leads to a final conviction or a settlement/plea agreement in a COVID loan action. The award amount is set at **10 percent** of the collected funds if the convicted or settling party is a U.S. national or entity, and **15 percent** if they are a foreign national or entity. In cases with multiple whistleblowers, only the individual making the most substantial contribution will receive the award, based on criteria such as the significance of their information and their role in the outcome. A dedicated **Whistleblower Award Fund** will be established in the Department of the Treasury to finance these awards and cover the operational costs of the Office. This fund will be replenished by all amounts collected by the Federal Government from parties convicted or settling in COVID loan actions that were based on whistleblower information. The bill also imposes a **civil monetary penalty** equal to 30 percent of the principal loan amounts for those found liable in COVID loan actions, with these penalties also contributing to the Award Fund. The legislation includes important protections for whistleblowers, prohibiting retaliation and providing avenues for appeal of certain determinations made by the Office. It also mandates that the Administrator submit annual reports to Congress detailing the program's activities, awards disbursed, and any recommendations for improvement. The authority granted by this section is designed to terminate once all relevant COVID loan actions have been fully resolved and are no longer subject to appeal.