; or (B) five days after the date on which a regular appropriation to the Commission for such fiscal year is enacted. ; (3) in paragraph (5), by inserting of the Securities Exchange Act of 1934 after sections 13(e) and 14(g) ; (4) by redesignating paragraph (6) as paragraph (8); (5) by inserting after paragraph (5) the following: (6) Offsetting collections Fees collected pursuant to this subsection for any fiscal year— (A) except as provided in section 31(i)(2) of the Securities Exchange Act of 1934, shall be deposited and credited as offsetting collections to the account providing appropriations to the Commission; and (B) except as provided in paragraph (7), shall not be collected for any fiscal year except to the extent provided in advance in appropriation Acts. (7) Lapse of appropriation If on the first day of a fiscal year a regular appropriation to the Commission has not been enacted, the Commission shall continue to collect fees (as offsetting collections) under this subsection at the rate in effect during the preceding fiscal year, until 5 days after the date such a regular appropriation is enacted. ; and (6) in subparagraph (A) of paragraph (8) (as so redesignated)— (A) by striking the subparagraph heading and inserting Target offsetting collection amount.— ; and (B) in the heading of the right column of the table, by striking fee and inserting offsetting . (c) Section 13 (e) of the Securities Exchange Act of 1934 Section 13(e) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m(e) ) is amended— (1) by striking paragraph (5) and inserting the following: (5) Offsetting collections Fees collected pursuant to this subsection for any fiscal year— (A) except as provided in section 31(i)(2), shall be deposited and credited as offsetting collections to the account providing appropriations to the Commission; and (B) except as provided in paragraph (8), shall not be collected for any fiscal year except to the extent provided in advance in appropriations Acts.