Here is the clarification:

https://www.irs.gov/pub/irs-drop/n-20-32.pdf

"IRS Notice 2020-32 provides guidance regarding the deductibility for Federal income tax purposes of certain otherwise deductible expenses incurred in a taxpayer’s trade or business when the taxpayer receives a loan pursuant to the Paycheck Protection Program. The guidance clarifies a point of confusion in the small business loan program to help businesses during the Coronavirus shutdowns."