Bank of America, the second-biggest lender in the Paycheck Protection Program, is refusing to forgive some small business owners’ loans and blocking them from getting relief directly from the Small Business Administration, which oversees the PPP program. One of the first forms of aid Congress offered to businesses during the Covid-19 pandemic was PPP loans, which were meant to be forgiven completely if used to cover payroll and other specified expenses. But in over a half-dozen interviews and emails with The Intercept, small business owners who got their PPP loans through Bank of America described the same experience: A year or more after they first received their loans, they were…