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[Senate Report 108-361]
[From the U.S. Government Publishing Office]

                                                       Calendar No. 720
108th Congress                                                   Report
                                 SENATE
 2d Session                                                     108-361
======================================================================

 
         PILT AND REFUGE REVENUE SHARING PERMANENT FUNDING ACT

                                _______
                                

               September 28, 2004.--Ordered to be printed

                                _______
                                

   Mr. Domenici, from the Committee on Energy and Natural Resources, 
                        submitted the following

                              R E P O R T

                         [To accompany S. 511]

    The Committee on Energy and Natural Resources, to which was 
referred the bill (S. 511) to provide permanent funding for the 
Payment In Lieu of Taxes program, and for other purposes, 
having considered the same, reports favorably thereon with an 
amendment and recommends that the bill, as amended, do pass.
    The amendment is as follows:
    Strike out all after the enacting clause and insert in lieu 
thereof the following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``PILT and Refuge Revenue Sharing 
Permanent Funding Act''.

SEC. 2. PERMANENT FUNDING.

  (a) Payments in Lieu of Taxes.--
          (1) In general.--Section 6906 of title 31, United States 
        Code, is amended to read as follows:

``Sec. 6906. Funding

  ``For fiscal year 2005 and each fiscal year thereafter, amounts 
authorized under this chapter shall be made available to the Secretary 
of the Interior, without further appropriation, for obligation or 
expenditure in accordance with this chapter.''.
          (2) Conforming amendment.--The table of sections for chapter 
        69 of title 31, United States Code, is amended by striking the 
        item relating to section 6906 and inserting the following:
``6906. Funding.''.
  (b) Refuge Revenue Sharing.--Section 401(d) of the Act of June 15, 
1935 (16 U.S.C. 715s(d)) is amended--
          (1) by striking ``If the net receipts'' and inserting the 
        following:
  ``(1) If the net receipts''; and
          (2) by adding at the end the following:
  ``(2) For fiscal year 2005 and each fiscal year thereafter, the 
amount made available under paragraph (1) shall be made available to 
the Secretary, without further appropriation, for obligation or 
expenditure in accordance with this section.''.

                         Purpose of the Measure

    The purpose of S. 511 is to is to amend the Payments in 
Lieu of Taxes (PILT) Act and the Refuge Revenue Sharing Act to 
provide for the authorized amounts for both programs to be made 
available annually to the Secretary of the Interior without the 
need for further appropriation.

                          Background and Need

    The Payments in Lieu of Taxes Act (31 U.S.C. 6901 et seq.) 
authorizes the Secretary of the Interior to make annual 
payments to units of general local government (usually 
counties) in which entitlement lands are located. The PILT Act 
defines entitlement lands to include Federal lands administered 
by the Forest Service, the Bureau of Land Management and 
National Park Service; National Wildlife Refuges created from 
the public domain; lands dedicated for Federal water resource 
development projects; and certain local areas specifically 
identified in the Act.
    The purpose of the PILT program is to partially compensate 
local governments for the loss of property taxes as a result of 
the non-taxable Federal lands located within their boundaries. 
The PILT Act uses a formula to determine the amount of 
compensation factoring in Federal acreage, local population, 
and receipt-sharing payments. In 1994, Congress amended the 
formula and increased the authorized payments. Historically, 
appropriations have been far less than the authorized amount, 
although they have increased significantly in recent years.
    The Refuge Revenue Sharing Fund was established in 1935 to 
provide revenue sharing to units of local government that 
contain national wildlife refuges. Under the Refuge Revenue 
Sharing Act (16 U.S.C. 715s), local governments receive either 
25 percent of the net receipts generated from refuge lands, \3/
4\ of 1 percent of adjusted purchase price of refuge lands, or 
75 cents an acre for purchased lands, whichever is greater. 
Under the 1976 amendments to the Act, the program was expanded 
to include all lands administered by the Fish and Wildlife 
Service (not just refuge lands) and authorization was provided 
for additional appropriations to supplement payments, if refuge 
revenues fell below the authorized payment level. Like the PILT 
program, annual payments to local governments now fall far 
below the authorized level. For FY 2001 the estimated 
authorized level was approximately $32 million, while receipts 
accounted for $4.3 million and another $11.4 was appropriated.
    S. 511 would eliminate the need for annual appropriations, 
while providing local governments with more certainty in 
budgeting for annual revenues from the PILT and refuge revenue 
sharing programs.

                          Legislative History

    S. 511 was introduced by Senator Bingaman on March 4, 2003 
for himself and Senators Baucus, Ensign, Feinstein, Leahy, 
Reid, and Wyden. The Subcommittee on Public Lands and Forests 
held a hearing on September 11, 2003. During the 107th 
Congress, a similar bill, S. 454, sponsored by Senator Bingaman 
and nine other Senator was heard in the Subcommittee on Public 
Lands and Forests on May 9, 2002 and favorably reported from 
the Energy and Natural Resources Committee on June 5, 2002. The 
Committee on Energy and Natural Resources ordered S. 511 to be 
favorably reported, as amended, at its business meeting on 
September 15, 2004.

                        Committee Recommendation

    The Senate Committee on Energy and Natural Resources, in 
open business session on September 15, 2004, by a unanimous 
voice vote, of a quorum present, recommends that the Senate 
pass S. 511, if amended as described herein.

                          Committee Amendments

    The amendment adopted by the Committee eliminated section 2 
of S. 511 (as introduced) and reordered subsequent sections as 
needed. The amendment eliminated the funding formula provision, 
but retained the mandatory funding provisions for both PILT and 
the U.S. Fish & Wildlife Refuge Revenue sharing payments.

                      Section-by-Section Analysis

    Section 1 provides the short title.
    Section 2 amends the Payment in Lieu of Taxes Act and The 
Refuge Revenue Sharing Act to make authorized amounts available 
to the Secretary of the Interior without further appropriations 
for obligation or expenditure in accordance with the respective 
Acts, beginning in fiscal year 2005.

                   Cost and Budgetary Considerations

    The following estimate of costs of this measure has been 
provided by the Congressional Budget Office.

S. 511--PILT and Refuge Revenue-Sharing Permanent Funding Act

    Summary:
    S. 511 would provide new direct spending authority for the 
Secretary of the Interior to make payments to states and 
counties under the payment in lieu of taxes (PILT) program and 
the refuge revenue-sharing program. CBO estimates that enacting 
S. 511 would increase direct spending by $376 million in 2005, 
by about $2 billion over the 2005-2009 period, and by about 
$4.2 billion over the 2005-2014 period. Enacting the bill would 
not affect revenues.
    By making PILT and refuge revenue-sharing payments fully 
available without further appropriation action, S. 511 could 
lead to savings in discretionary spending. Assuming that annual 
appropriations are reduced accordingly, CBO estimates that 
discretionary spending could be reduced by $243 million in 
fiscal year 2005 and about $1.3 billion over the 2005-2009 
period.
    S. 511 contains no intergovernmental or private-sector 
mandates as defined in the Unfunded Mandates Reform Act (UMRA) 
and would impose no costs on state, local, or tribal 
governments. Enacting this legislation probably would benefit 
local governments that receive payments under these two 
programs.
    Estimated Cost to the Federal Government:
    For this estimate, CBO assumes that S. 511 will be enacted 
near the start of fiscal year 2005. The estimated budgetary 
impact of S. 511 is shown in the following table. The costs of 
this legislation fall within budget function 800 (general 
government).

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                    By fiscal year, in millions of dollars--
                                                      --------------------------------------------------------------------------------------------------
                                                         2004     2005     2006     2007     2008     2009     2010     2011     2012     2013     2014
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     DIRECT SPENDING

Mandatory Spending Under Current Law for PILT and
 Refuge Revenue Sharing: 1
    Estimated Budget Authority.......................        6        6        6        6        6        6        6        6        6        6        6
    Estimated Outlays................................        6        6        6        6        6        6        6        6        6        6        6
Proposed Changes:
    PILT:
        Estimated Budget Authority...................        0      337      342      348      354      360      367      373      380      387      394
        Estimated Outlays............................        0      337      342      348      354      360      367      373      380      387      394
    Refuge Revenue Sharing:
        Estimated Budget Authority...................        0       39       41       44       47       51       54       58       62       66       71
        Estimated Outlays............................        0       39       41       44       47       51       54       58       62       66       71
    Total Changes:
        Estimated Budget Authority...................        0      376      383      392      401      411      421      431      442      453      465
        Estimated Outlays............................        0      376      383      392      401      411      421      431      442      453      465
Mandatory Spending Under S. 511 for PILT and Refuge
 Revenue Sharing:
    Estimated Budget Authority 1.....................        6      382      389      398      407      417      427      437      448      459      471
    Estimated Outlays................................        6      382      389      398      407      417      427      437      448      459      471

                                                     CHANGES IN SPENDING SUBJECT TO APPROPRIATION 2

Estimated Authorization Level........................        0     -243     -247     -250     -255     -259     -263     -269     -273     -278     -284
Estimated Outlays....................................        0     -243     -247     -250     -255     -259     -263     -269     -273     -278    -284
--------------------------------------------------------------------------------------------------------------------------------------------------------
1 Includes the estimated mandatory portion of annual funding for refuge revenue-sharing payments under current law.
2 The changes in spending subject to appropriation represent discretionary savings that could occur under S. 511 beginning in 2005, when all PILT and
  refuge revenue-sharing payments would become mandatory spending. A total of $239 million was appropriated for these payments in 2004, including $225
  million for PILT and $14 million for refuge revenue sharing.

    Basis of estimate: CBO estimates that enacting S. 511 would 
increase direct spending for PILT and refuge revenue-sharing 
payments by $376 million in 2005 and about $4.2 billion over 
the 2005-2014 period. Enacting this legislation would reduce 
the need for future appropriations for these programs, but any 
resulting savings would depend on future appropriation actions.

Permanent funding for PILT

    PILT is a payment program that compensates local 
governments for losses in their tax bases due to the presence 
of certain federal lands within their jurisdictions, which are 
exempt from state and local taxation. The Department of the 
Interior (DOI) calculates the PILT payment authorized for each 
local jurisdiction based on population, the number of federal 
acres present, and other federal payments received by the 
jurisdiction. S. 511 would provide permanent funding for PILT 
payments, which, under current law, are subject to 
appropriation. According to DOI, the full authorization level 
for PILT payments in fiscal year 2004 is $331 million. 
(However, only $225 million was appropriated for those 
payments.) CBO estimates that providing full funding for future 
PILT payments would increase direct spending by $337 million in 
2005, about $1.7 billion over the 2005-2009 period, and about 
$3.6 billion over the next 10 years.

Refuge revenue-sharing payments

    The Refuge Revenue Sharing Act authorizes the U.S. Fish and 
Wildlife Service (USFWS) to make payments to counties where 
national wildlife refuges and other USFWS-administered land is 
located. Generally, the authorized level of such payments for 
each county is equal to the greater of: (1) $0.75 per acre of 
USFWS land located in the county, (2) 25 percent of net 
offsetting receipts (if any) earned from commercial activities 
on such land, or (3) three-fourths of one percent of the land's 
fair market value. The annual payments are funded by a 
combination of direct spending authority and discretionary 
appropriations.
    Over the last 20 years, refuge revenue-sharing payments 
have been less than the authorized level, and each county's 
payment has been reduced proportionately. Beginning in fiscal 
year 2005, S. 511 would make available, without further 
appropriation, the entire amount necessary to fund all payments 
to counties at the authorized level. CBO estimates that the 
bill would increase direct spending by $39 million in 2005, 
$222 million over the 2005-2009 period, and $533 million over 
the next 10 years.

Spending subject to appropriation

    By making PILT and refuge revenue-sharing payments fully 
available without further appropriation action, S. 511 would 
reduce the need for future appropriations for these programs. 
Assuming that annual appropriations are reduced accordingly, 
CBO estimates that discretionary spending could be reduced by 
$243 million in fiscal year 2005 and about $1.3 billion over 
the 2005-2009 period. Those potential savings in spending 
subject to appropriation are less than the estimated increase 
in direct spending under S. 511 because, in recent years, 
appropriations for PILT and refuge revenue-sharing payments 
have been less than the full amounts authorized for such 
payments. As a result, CBO's baseline for PILT and refuge 
revenue-sharing payments assumes that, under current law, 
appropriations would continue to fall short of authorized 
levels of payments.
    Intergovernmental and private-sector impact: S. 454 
contains no intergovernmental or private-sector mandates as 
defined in UMRA and would impose no costs on state, local, or 
tribal governments. Enacting this legislation probably would 
benefit local governments that receive payments under these two 
programs.
    Estimate prepared by: Federal Costs: Megan Carroll and 
Deborah Reis; Impact on State, Local, and Tribal Governments: 
Marjorie Miller; and Impact on the Private Sector: Jean 
Talarico.
    Estimate approved by: Peter H. Fontaine, Deputy Assistant 
Director for Budget Analysis.

                      Regulatory Impact Evaluation

    In compliance with paragraph 11(b) of rule XXVI of the 
Standing Rules of the Senate, the Committee makes the following 
evaluation of the regulatory impact which would be incurred in 
carrying out S. 511.
    The bill is not a regulatory measure in the sense of 
imposing Government-established standards or significant 
economic responsibilities on private individuals and 
businesses.
    No personal information would be collected in administering 
the program. Therefore, there would be no impact on personal 
privacy.
    Little, if any, additional paperwork would result from the 
enactment of S. 511.

                        Executive Communications

    On September 11, 2003, the Committee on Energy and Natural 
Resources requested legislative reports from the Department of 
the Interior and the Office of Management and Budget setting 
forth Executive agency recommendations on S. 511. These reports 
had not been received when this report was filed. The testimony 
provided by the Department of the Interior at the Subcommittee 
hearing on S. 511 follows:

 Statement of Chris Kearney, Deputy Assistant Secretary for Policy and 
           International Affairs, Department of the Interior

    Mr. Chairman and members of the Committee, I am pleased to 
have the opportunity to testify today on S. 511, a bill to make 
the Bureau of Land Management's (BLM) Payments-in-Lieu of Taxes 
(PILT) Program and the U.S. Fish and Wildlife Service's (FWS) 
Refuge Revenue Sharing (RRS) Program mandatory. A hearing on 
PILT took place last year on May 9, 2002, before this 
Subcommittee. Our position on this bill remains unchanged. The 
Administration strongly supports the PILT and RRS programs and 
views them as high priorities, but the Administration is 
strongly opposed to S. 511 because it would force the Federal 
Government to either raise taxes or cut into other programs 
that are integral to the President's budget and important for 
the American people.

                               background

    The PILT Act (P.L. 94-565) was passed by Congress in 1976 
to provide payments to local governments in counties where 
certain Federal lands are located within their boundaries. PILT 
is based on the concept that these local governments incur 
costs associated with maintaining infrastructure on Federal 
lands within their boundaries but are unable to collect taxes 
on these lands; thus, they need to be compensated for these 
losses in tax revenues. The payments are made to local 
governments in lieu of tax revenues and to supplement other 
Federal land receipts shared with local governments. The 
amounts available for payments to local governments require 
annual appropriation by Congress. In the past, the BLM has 
allocated payments according to the formula in the PILT Act. 
The formula takes into account the population within an 
affected unit of local government, the number of acres of 
eligible Federal land, and the amount of certain Federal land 
payments received by the county in the preceding year. These 
payments are other Federal revenues (such as receipts from 
mineral leasing, livestock grazing, and timber harvesting) that 
the Federal Government transfers to the counties. In 
recognition of the fact that this program is multi-bureau in 
nature, beginning in FY 2004, funding and management of PILT 
will be administered at the Department level.
    The President's FY 2004 budget request demonstrates our 
commitment to PILT. The Administration requested $165 million 
in FY 2003 for PILT, and $200 million in FY 2004, an increase 
of $35 million. Furthermore, while the total amount requested 
for all programs by the Department for FY 2004 represents a 3.3 
percent increase from the prior year, the request for PILT is 
more than 21 percent over last year's request for this 
important program, reflecting our continued commitment and 
obligation to the PILT program even in the context of other 
significant budget priorities. While we recognize the 
importance of the PILT program, it should not be viewed in 
isolation from other departmental and Federal programs that 
bring or will bring benefits to counties in the future. 
Examples include funding provided for rural fire assistance and 
our efforts to work with Gateway Communities to increase 
tourism opportunities.
    This year, some counties received slightly reduced PILT 
payments to adjust for increased revenue received during the 
previous fiscal year under the Secure Rural Schools and 
Community Self-Determination Act. This Act provides payments to 
compensate certain counties for declining timber receipts. The 
combination of PILT payments and payments under the Secure 
Rural Schools Act, however, will result in a higher overall 
payment to affected counties.
    RRS (16 U.S.C. 715s), as amended, was enacted in 1935. It 
authorizes payments to be made to offset tax losses to counties 
in which the FWS fee and withdrawn public domain lands are 
located. The original Act provided for 25 percent of the net 
receipts from revenues from the sale or other disposition of 
products on refuge lands to be paid to counties. The Act was 
amended in 1964 to make it more like the PILT program. The new 
provisions distinguished between acquired lands that are 
purchased by the FWS and lands that are withdrawn from the 
public domain for administration by the FWS. For fee lands, the 
counties received \3/4\ of 1 percent of the adjusted value of 
the land or 25 percent of the net receipts, whichever was 
greater, with the value of the land to be reappraised every 5 
years. They continued to receive 25 percent of the net receipts 
collected on the withdrawn public domain lands in their county.
    The RRS was amended again in 1978 in order to provide 
payments that better reflected market land values to counties 
with land administered by the FWS within their boundaries. The 
method used to determine the adjusted cost of the land acquired 
during the depression years of the 1930s (using agricultural 
land indices) resulted in continuing low land values compared 
to the land prices that existed in 1978. Also, other lands that 
were purchased during periods of inflated land values were 
found to be overvalued. The Congress decided that the payments 
did not adequately reflect current tax values of the property. 
It also recognized that national wildlife refuges are 
established first and foremost for the protection and 
enhancement of wildlife and that many produce little or no 
income that could be shared with the local county.
    In the 1978 amendments, Congress chose to distinguish 
between lands acquired in fee and lands withdrawn from the 
public domain, by recognizing that the financial impact on 
counties tends to be greater when lands are directly withdrawn 
from the tax rolls, rather than when the refuge unit is created 
out of the public domain and has never been subject to a 
property tax. The formula adopted then, and still in effect, 
allows the FWS to pay counties containing lands acquired in fee 
the greater of: 75 cents per acre, \3/4\ of 1 percent of the 
fair market value of the land, or 25 percent of the net 
receipts collected from the area. If receipts are insufficient 
to satisfy these payments, appropriations are authorized to 
make up the difference.
    Counties can use funds for any government purpose and pass 
through the funds to lesser units of local government within 
the county that experience a reduction of real property taxes 
as a result of the existence of FWS fee lands within their 
boundaries. Counties with FWS lands that are withdrawn from the 
public domain continue to receive 25 percent of the receipts 
collected from the area and are paid under the provisions of 
the PILT Act.
    Section 2 would amend the funding formula for PILT found in 
31 U.S.C. 6903(c)(2) by replacing the present limitation of 
``$135.07 times the population'' with ``$265.68 times the 
population'' and amending the table at the end of the section 
to reflect corresponding increased or deceased amounts for each 
population level. The Administration appreciates the bill's 
intent to help compensate those counties with high public land 
acreage and low population. Given the complexity of the PILT 
formula and the intent of the program to compensate counties 
for the inability to collect property taxes on Federal lands, 
we must be careful to ensure that the compensation formula 
compensates counties fairly and does not result in counties 
actually receiving payments that are substantially different 
than they otherwise would receive in order to achieve tax 
equivalency. Accordingly, we need to further examine this issue 
to determine the effect of increasing the population multiplier 
value over all counties collectively. We are also concerned 
that this proposed change would increase overall PILT 
authorization levels significantly, thereby increasing the cost 
of the bill even further. Again, this counsels in favor of a 
more systematic evaluation of how to address issues with the 
PILT formula within the current authorization levels.
    We continue to engage in discussions with the National 
Association of Counties concerning issues associated with the 
allocation formula and we believe those issues should be 
addressed before considering such a significant action as 
converting these payments to permanent mandatory payments, or 
making any changes to the formula. I would like to note that 
many of the same concerns we have previously expressed 
regarding PILT funding hold true for RRS funding as well.
    Although the Administration supports the purpose of S. 511, 
we must oppose it for the same reasons that we opposed a 
similar bill last year in the 107th Congress. We support 
protections for local governments against the loss of property 
tax revenue when private lands are acquired by a Federal 
agency. However, the Administration is strongly opposed to 
creating a new mandatory spending category to fund the PILT 
program because it would force the Federal government either to 
raise taxes or cut into other programs that are integral to the 
President's budget and important to the American public.

                               conclusion

    The Administration recognizes that PILT and RRS payments 
are important to local governments, sometimes comprising a 
significant portion of their operating budgets. The PILT and 
RRS monies have been used for critical functions such as local 
search and rescue operations, road maintenance, law 
enforcement, schools, and emergency services. These 
expenditures often support the activities of people from around 
the country who visit or recreate on Federal lands. The 
Department looks forward to continuing to work cooperatively 
with the communities on these important issues.
    Mr. Chairman, this concludes my prepared statement. I would 
be pleased to answer any questions that you or the other 
members may have.

                        Changes in Existing Law

    In compliance with paragraph 12 of rule XXVI of the 
Standing Rules of the Senate, changes in existing law made by 
S. 511, as ordered reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italic, existing law in which no change is 
proposed is shown in roman):

                          31 U.S.C. Sec. 6906

                      TITLE 31--MONEY AND FINANCE

             Subtitle V--General Assistance Administration

                CHAPTER 69--PAYMENT FOR ENTITLEMENT LAND

SEC. 6906. AUTHORIZATION OF APPROPRIATIONS.

    [Necessary amounts may be appropriated to the Secretary of 
the Interior to carry out this chapter. Amounts are available 
only as provided in appropriation laws.] For fiscal year 2005 
and each fiscal year thereafter, amounts authorized under this 
chapter shall be made available to the Secretary of the 
Interior, without further appropriation, for obligation or 
expenditure in accordance with this chapter.
                              ----------                              

                             16 U.S.C. 715

                                 AN ACT

    To amend the Migratory Bird Hunting Stamp Act of March 16, 
1934, and certain other Acts relating to game and other 
wildlife, administered by the Department of Agriculture, and 
for other purposes
    Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled,

TITLE I--MIGRATORY BIRD HUNTING STAMP

           *       *       *       *       *       *       *

  TITLE IV--PARTICIPATION OF STATES IN REVENUE FROM CERTAIN WILDLIFE 
REFUGES

           *       *       *       *       *       *       *

    ``Sec. 401. (a) Beginning with the next full fiscal year 
and for each fiscal year thereafter, all revenues received by 
the Secretary of the Interior from the sale or other 
disposition of animals, timber, hay, grass, or other products 
of the soil, minerals, shells, sand, or gravel, from other 
privileges, or from leases for public accommodations or 
facilities incidental to but not in conflict with the basic 
purposes for which those areas of the National Wildlife Refuge 
System were established, during each fiscal year in connection 
with the operation and management of those areas of the 
National Wildlife Refuge System that are solely or primarily 
administered by him, through the United States Fish and 
Wildlife Service, shall be covered into the United States 
Treasury and be reserved in a separate fund for disposition as 
hereafter prescribed. Amounts in the fund shall remain 
available until expended, and may be expended by the Secretary 
without further appropriation in the manner hereafter 
prescribed. The National Wildlife Refuge System (hereafter 
referred to as the ``System'') includes those lands and waters 
administered by the Secretary as wildlife refuges, wildlife 
ranges, game ranges, wildlife management areas, and waterfowl 
production areas established under any law, proclamation, 
Executive, or public land order.

           *       *       *       *       *       *       *

    (d) Authorization of appropriations equal to difference 
between amount of net receipts and aggregate amount of required 
payments:
          [If the net receipts] (1) If the net receipts in the 
        fund which are attributable to revenue collections for 
        any fiscal year do not equal the aggregate amount of 
        payments required to be made for such fiscal year under 
        subsection (c) of this section to counties, there are 
        authorized to be appropriated to the fund an amount 
        equal to the difference between the total amount of net 
        receipts and such aggregate amount of payments.
          (2) For fiscal year 2005 and each fiscal year 
        thereafter, the amount made available under paragraph 
        (1) shall be made available to the Secretary, without 
        further appropriation, for obligation or expenditure in 
        accordance with this section.

                                  
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