Loans shall be made under this subtitle for the purposes of: providing financial support to: a business owned by a reserve component member who is called to active duty; or a small business employer of a reserve component member who is called to active duty; making the home, motor vehicle, or place of employment of a veteran accessible to individuals with disabilities, including purchasing equipment necessary to enable a business to employ a service–disabled veteran or to enable a service–disabled veteran to operate a business; and defraying other necessary expenses, as determined by the Department of Veterans and Military Families, incurred by: a business employing a service–disabled veteran; or a veteran–owned small business.