,i #aacth ,,congress #ast ,session ,h4 ,r4 #cdia ,,in ,,the ,,house ,,of ,,representatives ,november #ad1 #bjac,mr4 ,mc,dermott introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,education and the ,workforce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to regulate and tax ,internet gambling1 and for other purposes4 #a4 ,short title2 amendment of #aihf ,code 7a7 ,short ,title ,this ,act may be cited as the ,internet ,gambling ,regulation and ,tax ,enforcement ,act of #bjac4 7b7 ,amendment of #aihf ,code ,except as otherwise expressly provided1 whenever in this ,act an amendment is expressed in terms of an amendment of a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 #b4 ,tax on ,internet gambling 7a7 ,in general ,chapter #cf 7relating to certain other excise taxes7 is amended by adding at the end the following new subchapter3 ,e ,internet ,gambling ,sec4 #ddia4 ,imposition of ,internet gambling license tax4,sec4 #ddib4 ,record requirements4,sec4 #ddic4 ,elective ,state and ,indian tribal government online gambling tax4,sec4 #ddid4 ,regulations4 #ddia4 ,imposition of ,internet gambling license tax 7a7 ,internet gambling licensee 7#a7 ,in general ,there is hereby imposed a tax on each ,internet gambling licensee in an amount equal to #d percent of all funds deposited by customers making deposits while located within the ,united ,states during the preceding month into an account maintained by that ,internet gambling licensee or any agent of that licensee that can be used for the purpose of placing a bet or wager as defined in section #ecfb7a7 of title #ca1 ,united ,states ,code4 7#b7 ,persons liable for tax ,the tax imposed by subsection 7a7 shall be the direct and exclusive obligation of the ,internet gambling operator and may not be deducted from the amounts available as deposits to the person placing a bet4 ,notwithstanding the preceding sentence1 any person making a deposit for the purpose of placing a bet or wager with a person who is required but has failed to obtain a license pursuant to subchapter ,v of chapter #ec of title #ca1 ,united ,states ,code1 shall be liable for and pay the tax under this subchapter on all such deposits1 but such liability shall not excuse any failure to pay the tax on the part of the person who is required but has failed to obtain such license4 ,the person making the deposit shall not be liable for the tax on deposits in cases of fraud4 7b7 ,unauthorized bets or wagers 7#a7 ,in general ,there is hereby imposed a tax on any person who accepts a bet or wager and who is not authorized pursuant to section #echc7;b7 of title #ca1 ,united ,states ,code1 to accept such bet or wager4 7#b7 ,amount of tax ,the amount of such tax shall be equal to #ej percent of all funds deposited into an account that can be used for placing a bet or wager within the meaning of section #ecfb7a7 of that title4 7c7 ,credits for returns of funds 7#a7 ,in general ,there shall be allowed as a credit against the tax imposed by this section an amount equal to the sum of the following taxes which are paid on any funds returned by or on behalf of an ,internet gambling licensee to the account of a customer3 7,a7 ,the tax imposed by this section4 7,b7 ,any ,state or ,indian tribal ,internet gambling tax imposed under section #ddic7;b74 7,c7 ,any tax imposed on overseas ,internet gambling under section #ddic7;d74 7#b7 ,limitation ,the amount allowed as a credit under paragraph 7#a7 with respect to a customer may not exceed #ab percent of the funds received in deposits from the customer4 7d7 ,when due ,the tax imposed by this section shall be due at by the end of each calendar month with respect to deposits during the preceding month4 7e7 ,definitions and special rules ,for purposes of this subchapter-- 7#a7 ,internet gambling licensee ,the term ,internet gambling licensee means a licensee1 as defined in section #echb of title #ca1 ,united ,states ,code4 7#b7 ,deposits ,deposits made by or on behalf of an ,internet gambling licensee of ,internet gambling winnings or returns of funds by or on behalf of an ,internet gambling licensee to the account of a customer shall not be treated as a deposit for purposes of this section4 #ddib4 ,record requirements ,each person liable for taxes under this subchapter1 except for a person making a deposit who is liable for taxes pursuant to section #ddia7;a77#b71 shall keep a daily record showing deposits 7within the meaning of this subchapter71 in addition to all other records required pursuant to section #fjja4 #ddic4 ,elective ,state and ,indian tribal government online gambling tax 7a7 ,in general 7#a7 ,payment of ,state and ,indian tribal government tax ,on a monthly basis1 each ,internet gambling licensee shall pay to each qualified ,state and each qualified ,indian tribal government an amount equal to the monthly pro rata ,state and ,indian tribal government online gambling tax4 7#b7 ,monthly pro rata online gambling tax ,for purposes of this section1 with respect to a qualified ,state and a qualified ,indian tribal government for any calendar month1 the monthly pro rata online gambling tax is the amount of the taxes described in subsection 7b7 received with respect to such calendar month4 7#c7 ,qualified ,state2 qualified ,indian tribal government 7,a7 ,in general ,for purposes of this section1 the terms qualified ,state and qualified ,indian tribal government mean a ,state or an ,indian tribal government1 respectively1 for which an election to receive funds under this section is in effect4 ,notice of such election shall be provided by the ,governor1 principal chief1 or other chief executive officer in such form and manner as the ,secretary may prescribe4 7,b7 ,state election not to affect tribal election ,an election by a ,state under subparagraph 7,a7 to receive funds under this section shall not constitute an election to be so included on behalf of any ,indian tribe located within or partially within the geographic boundaries of such ,state4 7,c7 ,revocation of ,state or ,tribal election 7i7 ,in general ,a ,state or ,indian ,tribal government may revoke its election by notice provided by the ,governor1 principal chief1 or other chief executive officer and in such form and manner as the ,secretary may prescribe4 7ii7 ,timing of revocation ,revocation of state election shall take effect the later of #f months after receipt by the ,secretary of such revocation1 or on ,january #ast of the year following receipt by the ,secretary of such revocation4 7,d7 ,state ,the term ,state means any ,state1 the ,district of ,columbia1 or any commonwealth1 territory or other possession of the ,united ,states4 7,e7 ,indian tribal government ,the term ,indian tribal government means the government of an ,indian tribe 7within the meaning of section #d of the ,indian ,gaming ,regulatory ,act74 7#d7 ,time of payments ,the payment made under this subsection with respect to any calendar month shall be made not later than the #aath day of the succeeding calendar month4 7#e7 ,list of qualified ,states and qualified ,indian tribal governments ,the ,secretary shall maintain a current list of qualified ,states and qualified ,indian tribal governments and shall publish such list online4 7b7 ,state and ,indian ,tribal ,government ,online ,gambling tax ,the ,state and ,indian tribal government online gambling tax shall be an amount equal to #h percent of all deposited funds deposited by customers located in each qualified state or area subject to the jurisdiction of a qualified ,indian tribal government at the time of the deposit4 7c7 ,effect of acceptance of tax ,acceptance by a ,state or ,indian tribal government of the ,state and ,indian tribal government online gambling tax shall relieve ,internet gambling licensees from the obligation to pay any other fee or tax to the ,state or ,indian tribal government relating to its online gambling services1 except for-- 7#a7 applicable ,state individual and corporate income taxes1 which shall be unaffected by the election1 and 7#b7 any fees associated with an ,internet gambling licensee's choice to rely on a ,state or ,indian tribal regulatory body certification of suitability in connection with a ,federal online gambling licensing application4 7d7 ,overseas internet gambling tax ,there is hereby imposed a tax on each ,internet gambling licensee in an amount equal to #ab percent of all funds deposited by customers making deposits while located without the ,united ,states during the preceding month into an account maintained by that ,internet gambling licensee or any agent of that licensee that can be used for the purpose of placing a bet or wager as defined in section #ecfb7a7 of title #ca1 ,united ,states ,code4 ,deposited funds subject to the ,state and ,indian tribal government ,internet gambling tax under this section shall not be taken into account for purposes of the preceding sentence4 #ddid4 ,regulations ,the ,secretary shall prescribe such regulations as may be necessary or appropriate to carry out this subchapter4 4 7b7 ,clerical amendment ,the table of subchapters for chapter #cf is amended by adding at the end the following new item3 ,subchapter ,e4 ,internet ,gambling4 4 7c7 ,effective date ,the amendments made by this section shall apply to bets or wagers placed after the date of the enactment of this ,act4 #c4 ,internet ,gambling ,licensee information reporting 7a7 ,in general ,subpart ,a of part ,,iii of subchapter ,a of chapter #fa 7relating to information concerning persons subject to special provisions7 is amended by adding at the end the following new section3 #fjej,x4 ,returns relating to ,internet gambling 7a7 ,requirement ,every person who is an ,internet gambling licensee or who otherwise is engaged in the business of accepting any bet or wager within the meaning of section #echb7a7 of title #ca1 ,united ,states ,code1 during a taxable year shall furnish1 at such time and in such manner as the ,secretary shall by regulations prescribe1 the information described in subsection 7b71 and such person shall maintain 7in the location1 in the manner1 and to the extent prescribed in regulations7 such records as may be appropriate to the information described in subsection 7b74 7b7 ,required information ,for purposes of subsection 7a71 the information described is set forth below1 which information may be modified as appropriate by the ,secretary through regulation-- 7#a7 the name1 address1 and ,,tin of the ,internet gambling licensee or other person engaged in the business of accepting any bet or wager1 7#b7 the name1 address1 and ,,tin of each person placing a bet or wager with the ,internet gambling licensee or other person engaged in the business of accepting any bet or wager during the calendar year1 7#c7 the gross winnings1 gross wagers1 and gross losses for the calendar year of each person placing a bet or wager with the ,internet gambling licensee or other person engaged in the business of accepting any bet or wager during the year1 7#d7 the net ,internet gambling winnings for each such person for the calendar year1 7#e7 the amount of tax withheld with respect to each such person for the calendar year1 7#f7 beginning and end-of-year account balances for each such person for the calendar year1 and 7#g7 amounts deposited and withdrawn by each such person during the calendar year4 7c7 ,statement ,to be furnished to persons with respect to whom information is required ,every person required to make a return under subsection 7a7 shall furnish to each person whose name is required to be set forth in such return by reason of placing a bet or wager a written statement showing-- 7#a7 the name1 address1 and phone number of the information contact of the person required to make such return1 and 7#b7 the information required to be shown on such return with respect to each person whose name is required to be set forth in such return4 ,the written statement required under the preceding sentence shall be furnished to the person on or before ,january #ca of the year following the calendar year for which the return under subsection 7a7 was required to be made4 7d7 ,definitions 7#a7 ,internet gambling licensee ,the term ,internet gambling licensee has the meaning given such term by section #ddia7;d77#a74 7#b7 ,net internet gambling winnings ,the term net ,internet gambling winnings means gross winnings from wagers placed over the ,internet with a person required to be licensed under section #echb of chapter #ec of title #ca1 ,united ,states ,code1 less the amounts wagered4 7#c7 ,internet2 wager ,the terms ,internet and wager shall have the respective meanings given such terms by section #ecfb of chapter #ec of title #ca1 ,united ,states ,code4 4 7b7 ,the table of sections for subpart ,b of part ,,iii of subchapter ,a of chapter #fa is amended by inserting after the item relating to section #fjej,w the following new item3 ,sec4 #fjej,x4 ,returns relating to ,internet gambling4 4 #d4 ,withholding from certain gambling winnings 7a7 ,net internet gambling winnings ,paragraph 7#c7 of section #cdjf7;b7 7relating to other reportable payments for purposes of backup withholding7 is amended-- 7#a7 by striking or in subparagraph 7,e72 7#b7 by striking 4 and inserting 1 or at the end of subparagraph 7,f72 and 7#c7 by adding at the end thereof the following new subparagraph3 7,g7 section #fjej,x7b77#d7 7relating to net ,internet gambling winnings74 4 7b7 ,effective date ,the amendment made by this section shall apply to bets or wagers placed after the date of the enactment of this ,act4 #e4 ,withholding of tax on nonresident aliens 7a7 ,tax on nonresident alien individuals ,paragraph 7#a7 of section #hga7;a7 7relating to income not connected with ,united ,states business7 is amended-- 7#a7 by striking and at the end of subparagraph 7,c71 7#b7 by inserting and at the end of subparagraph 7,d71 and 7#c7 by inserting after subparagraph 7,d7 the following new subparagraph3 7,e7 the gross amount of winnings from each wager placed over the ,internet with a person required to be licensed under section #echb of chapter #ec of title #ca1 ,united ,states ,code 7as such terms are defined in section #fjej,x7d77#b771 4 7b7 ,exemption for certain gambling winnings ,section #hga7;j7 7relating to exemption for certain gambling winnings7 is amended by inserting before the period at the end the following3 or to any bets or wagers placed over the ,internet 7as such terms are defined in section #fjej,x7d77#b774 7c7 ,withholding of tax on nonresident alien individuals ,the first sentence of subsection 7b7 of section #adda 7relating to withholding of tax on nonresident aliens7 is amended by inserting after gains subject to tax under section #hga7;a77#a77;,d71 the following3 the gross amount of winnings from wagers placed over the ,internet described in section #hga7;a77#a77;,e714 7d7 ,source of internet gambling winnings ,subsection 7a7 of section #hfa is amending by inserting at the end thereof the following new paragraph3 7#aj7 ,internet gambling winnings ,any ,internet gambling winnings received from an ,internet gambling licensee 7as defined by section #ddia7;d77#a774 4 7e7 ,effective date ,the amendments made by this section shall apply to bets or wagers placed after the date of the enactment of this ,act4 #f4 ,territorial extent 7a7 ,in general ,paragraph 7#b7 of section #ddjd is amended to read as follows3 7#b7 placed within the ,united ,states1 or any ,commonwealth1 territory1 or possession thereof1 by a person who is a ,united ,states citizen or resident4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to wagers made after ,december #ca1 #bjab4 #g4 ,foreign licensees subject to ,united ,states ,federal income tax 7a7 ,nonresident alien individuals ,section #hgb is amended by inserting after subsection 7b7 the following new subsection3 7c7 ,income earned by nonresident alien individuals operating internet gambling facilities 7#a7 ,treatment as ,united ,states trade or business ,for purposes of this title1 a nonresident alien individual who is a licensee or operates an ,internet gambling facility for which a license is required under section #ajc of the ,internet ,gambling ,regulation and ,enforcement ,act of #bjac at any time during a taxable year shall be deemed to be engaged in the conduct of a trade or business within the ,united ,states during the taxable year4 7#b7 ,treatment of gross income as effectively connected income ,for purposes of this title1 all gross income related to domestic wagers that are placed over the ,internet shall be deemed to be effectively connected with the licensee's trade or business within the ,united ,states4 7#c7 ,treatment of gross income as attributable to permanent establishment ,for purposes of any applicable ,united ,states income tax treaty1 a nonresident alien individual who is a licensee or operates an ,internet gambling facility for which a license is required under section #ajc of the ,internet ,gambling ,regulation and ,enforcement ,act of #bjac at any time during a taxable year shall be deemed to have a permanent establishment located in the ,united ,states1 and all gross income arising from domestic wagers that are placed over the ,internet shall be treated as attributable to the permanent establishment of such nonresident alien individual4 7#d7 ,definitions ,for purposes of this subsection-- 7,a7 ,domestic wager ,the term domestic wager means a wager placed by a person located in the ,united ,states4 7,b7 ,wager ,the term wager has the meaning given the term bet or wager in section #ajb7b7 of the ,internet ,gambling ,regulation and ,enforcement ,act of #bjac4 7,c7 ,internet ,the term ,internet has the meaning given in section #ecfb7e7 of title #ca1 ,united ,states ,code4 4 7b7 ,foreign corporations ,section #hhb is amended by-- 7#a7 redesignating subsections 7e7 and 7f7 as subsections 7f7 and 7g71 respectively1 and 7#b7 by inserting after subsection 7d7 the following3 7e7 ,income earned by foreign corporations operating internet gambling facilities 7#a7 ,treatment as ,united ,states trade or business ,for purposes of this title1 a foreign corporation that is a licensee or operates an ,internet gambling facility for which a license is required under section #ajc of the ,internet ,gambling ,regulation and ,enforcement ,act of #bjac at any time during a taxable year shall be deemed to be engaged in the conduct of a trade or business within the ,united ,states during the taxable year4 7#b7 ,treatment of gross income as effectively connected income ,for purposes of this title1 all gross income related to domestic wagers that are placed over the ,internet shall be deemed to be effectively connected with the licensee's trade or business within the ,united ,states4 7#c7 ,treatment of gross income as attributable to permanent establishment ,for purposes of any applicable ,united ,states income tax treaty1 a foreign corporation that is a licensee or operates an ,internet gambling facility for which a license is required under section #ajc of the ,internet ,gambling ,regulation and ,enforcement ,act of #bjac at any time during a taxable year shall be deemed to have a permanent establishment located in the ,united ,states1 and all gross income arising from domestic wagers that are placed over the ,internet shall be treated as attributable to the permanent establishment of such foreign corporation4 7#d7 ,definitions 7,a7 ,domestic wager ,the term domestic wager means a wager placed by a person located in the ,united ,states4 7,b7 ,wager ,the term wager has the meaning given the term bet or wager in section #ajb7b7 of the ,internet ,gambling ,regulation and ,enforcement ,act of #bjac4 7,c7 ,internet ,the term ,internet has the meaning given in section #ecfb7e7 of title #ca1 ,united ,states ,code4 4 7c7 ,effective date ,the amendment made by this section shall apply to payments made after the date of the enactment of this ,act4 #h4 ,american ,heritage ,program 7a7 ,implementation of program ,from funds appropriated to the ,american ,heritage ,block ,grant ,fund for a fiscal year1 the ,secretary of the ,treasury shall make grants to eligible ,states to carry out an ,american ,heritage ,program through ,state arts agencies4 7b7 ,allotment of funds ,funds allotted for a fiscal year shall be allotted among eligible ,states in the same proportion as funds are allotted among the ,states under section #e7;g77#c7 of the ,national ,foundation on the ,arts and the ,humanities ,act of #aife 7#bj ,u4,s4,c4 #ied7;g77#c774 7c7 ,eligibility ,to receive grants ,to be eligible to receive a grant under subsection 7a7 for a fiscal year1 a ,state shall submit to the ,secretary an application in such form1 and containing such information and assurances1 as the ,secretary may require by rule1 including assurances that-- 7#a7 not more than #hj percent of the cost of any qualified activity carried out under this section shall be paid with such grant1 and 7#b7 not more that #bj percent of such grant may be expended for administrative costs4 7d7 ,definitions ,for purposes of this section-- 7#a7 the term ,american ,heritage ,program means a program carried out by a ,state that provides qualified activities directly1 or by contract with nonprofit organizations 7including community-based organizations7 or units of local government1 for all the people and communities in the ,state1 7#b7 the term ,secretary means the ,secretary of the ,treasury1 7#c7 the term ,state has the meaning given such term in section #d of the ,national ,foundation on the ,arts and the ,humanities ,act of #aife 7#bj ,u4,s4,c4 #iec71 7#d7 the term ,state arts agency has the same meaning given such term as used in the ,national ,foundation on the ,arts and the ,humanities ,act of #aife 7#bj ,u4,s4,c4 #iea et seq471 and 7#e7 the term qualified activities means activities that develop projects1 productions1 workshops1 or programs that will encourage public knowledge1 education1 understanding1 and appreciation of ,american heritage and the arts4 7e7 ,american ,heritage ,block ,grant ,fund 7#a7 ,establishment ,there is established in the ,treasury of the ,united ,states a trust fund to be known as the ,american ,heritage ,block ,grant ,fund1 consisting of such amounts as may be appropriated or credited to the ,american ,heritage ,block ,grant ,fund as provided in this subsection4 7#b7 ,transfer to ,fund ,there are appropriated to the ,american ,heritage ,block ,grant ,fund amounts equal to 4#e percent of the taxes received by the ,treasury after ,december #ca1 #bjab1 that the ,secretary determines are attributable to ,internet gambling4 7#c7 ,method of transfer ,the amounts appropriated by paragraph 7#a7 shall be transferred from time to time from the general fund of the ,treasury4 ,such amounts shall be determined on the basis of estimates by the ,secretary of the taxes1 specified in paragraph 7#a71 paid to or deposited into the ,treasury4 ,proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates are in excess of or are less than the taxes specified in paragraph 7#a74 7#d7 ,expenditures from ,american ,heritage ,block ,grant ,fund ,amounts in the ,american ,heritage ,block ,grant ,fund shall be available1 as provided by appropriation ,acts1 for making expenditures to carry out subsection 7a74 #i4 ,block grants to ,states for transitional assistance ,the ,social ,security ,act is amended by adding at the end the following new title3 ,,xxii ,block grants to ,states for transitional assistance #bbja4 ,transitional ,assistance ,trust ,fund 7a7 ,creation of trust fund ,there is established in the ,treasury of the ,united ,states a trust fund to be known as the ,transitional ,assistance ,trust ,fund1 consisting of such amounts as may be appropriated or credited to the ,transitional ,assistance ,trust ,fund as provided in this section4 7b7 ,transfer to ,transitional ,assistance ,trust ,fund of amounts equivalent to certain taxes 7#a7 ,in general ,there are hereby appropriated to the ,transitional ,assistance ,trust ,fund1 out of any money in the ,treasury not otherwise appropriated1 amounts equivalent to #be percent of the taxes received in the ,treasury after ,december #ca1 #bjab1 that the ,secretary of the ,treasury determines are attributable to ,internet gambling4 7#b7 ,method of transfer ,the amounts appropriated by paragraph 7#a7 shall be transferred from time to time from the general fund in the ,treasury to the ,transitional ,assistance ,trust ,fund4 ,such amounts shall be determined on the basis of estimates by the ,secretary of the ,treasury of the taxes1 specified in paragraph 7#a7 of this subsection1 paid to or deposited into the ,treasury4 ,proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or were less than the taxes specified in paragraph 7#a7 of this subsection4 7c7 ,expenditures from ,transitional ,assistance ,trust ,fund ,amounts in the ,transitional ,assistance ,trust ,fund shall be available1 as provided by appropriation ,acts1 for making expenditures to carry out section #bbjb4 #bbjb4 ,transitional assistance grant program 7a7 ,in general ,each ,state shall be entitled to a payment under this section for each fiscal year in an amount equal to its allotment for such fiscal year1 to be used by such ,state to carry out the ,state's plan for transitional assistance described in subsection 7c71 subject to the requirements of this section4 7b7 ,plan approval required ,no ,state may receive a payment under this section unless the ,state submits the ,state's plan for transitional assistance described in subsection 7c7 to the ,secretary and the ,secretary approves such plan4 7c7 ,state plan for transitional assistance ,a ,state plan for transitional assistance is described by this subsection if the plan-- 7#a7 provides for expanded education opportunities for individuals who are1 or were formerly1 in foster care1 including streamlining and coordinating education financing opportunities and providing counseling and assistance to such individuals for the purpose of ensuring completion of their academic goals2 7#b7 provides for job training opportunities for individuals who are1 or were formerly1 in foster care2 7#c7 provides1 primarily through expanding access to and investment in community colleges1 for expanded post-secondary education and job training opportunities that lead to a certificate1 for individuals who are working in1 or had worked in1 declining sectors of the economy1 as defined by the ,secretary1 and who want to pursue a new career in a sector of the economy with the potential for high wages and high growth1 as defined by the ,secretary2 and 7#d7 provides a subsidy for the use of public transportation by-- 7,a7 individuals qualifying for benefits or services under title ,,xx1 including the ,federal-,state ,unemployment ,insurance ,program2 and 7,b7 individuals participating in programs under the ,workforce ,investment ,act4 7d7 ,allotment ,the allotment for a fiscal year for a ,state receiving an allotment for such fiscal year shall be an amount equal to-- 7#a7 the amount appropriated for such fiscal year under subsection 7f71 multiplied by 7#b7 the ratio by which the population of the ,state bears to the population of all the ,states receiving an allotment for such fiscal year as determined by the ,secretary 7on the basis of the most recent data available from the ,department of ,commerce74 7e7 ,definitions ,for purposes of this section3 7#a7 ,in foster care ,the term in foster care means1 with respect to an individual1 an individual who is under the care and placement responsibility of the ,state agency responsible for administering a plan1 in connection with such individual1 under part ,b or part ,e of title ,,iv4 7#b7 ,secretary ,the term ,secretary means the ,secretary of ,health and ,human ,services4 7#c7 ,state ,the term ,state means the #ej ,states of the ,united ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,united ,states ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,northern ,mariana ,islands4 7f7 ,authorization of appropriations ,there are authorized to be appropriated for each fiscal year to the ,secretary the amount deposited into the ,transitional ,assistance ,trust ,fund pursuant to section #bbja to carry out this section4 4