; and (C) accredited by the State pre-kindergarten agency for the State in which such program operates or by another accrediting entity approved by such State. (3) State pre-kindergarten agency The term State pre-kindergarten agency means, with respect to a State, the agency responsible for oversight of pre-kindergarten education in the State. 3. Early Education Trust Fund (a) Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the Early Education Trust Fund , consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section. (b) Transfer to Trust Fund of amounts equivalent to certain taxes There are hereby appropriated to the Early Education Trust Fund amounts equivalent to the taxes received in the Treasury under section 59A of the Internal Revenue Code of 1986 (relating to surtax for Early Education Trust Fund). (c) Expenditures from Trust Fund Amounts in the Early Education Trust Fund shall be available, without further appropriation, to carry out section 2. (d) Administrative provisions (1) Transfer of amounts The amounts appropriated by subsection (b) shall be transferred at least monthly from the general fund of the Treasury to the Early Education Trust Fund on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such subsection. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. (2) Management The Early Education Trust Fund shall be managed under the rules specified in section 9602 of the Internal Revenue Code of 1986. 4. Surtax for Early Education Trust Fund (a) In general Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after part VI the following new part: VII Surtax for Early Education Trust Fund Sec. 59A. Surtax for Early Education Trust Fund. 59A. Surtax for Early Education Trust Fund (a) Imposition