Authorizes the Administrator of the Small Business Administration (SBA) to carry out a program to refinance Gulf Coast disaster loans (loans made by the SBA to Gulf Coast small businesses in response to Hurricanes Katrina, Wilma, or Rita) under which the Administrator may provide an option to defer loan repayment for up to four years after the initial disbursement under the original loan was made. Requires the Administrator to disclose the accrued interest that must be paid under the option.