; (xiv) public sewage; (xv) broadband Internet; (xvi) a microgrid; (xvii) air conditioning units for low-income housing; or (xviii) emergency communication infrastructure; (B) a fund established to assist evacuees to return home after an evacuation; or (C) a disaster loan. (2) Exclusions An eligible entity shall not use funds made available under this section to carry out an activity relating to— (A) the generation of electricity; (B) carbon capture or sequestration; or (C) a highway. (h) Cost-Sharing requirement The Council— (1) shall require eligible entities that receive funds under this section to enter into a cost-sharing agreement for, at a minimum, 20 percent of the total cost of the proposed climate justice resiliency project; and (2) may, at the discretion of the Council, waive the cost-sharing requirement described in paragraph (1). (i) Report to Congress Not later than 180 days after the date of enactment of this Act, the Council shall submit to the appropriate committees of Congress a report that describes— (1) in detail the manner in which this section will be carried out; and (2) the results of the study required under subsection (c), including a score for each locality studied based on the level of climate impacts experienced by the locality. (j) Regulations The Administrator, in consultation with the Council, may promulgate regulations to carry out this section. (k) Funding The Administrator shall use to carry out this section from the Climate Fund not more than— (1) $2,000,000,000 for the first fiscal year beginning after the date of enactment of this Act through fiscal year 2030; and (2) $10,000,000 for each fiscal year thereafter. VIII Miscellaneous 801. Tax amendments review Not later than December 31, 2035, the Secretary, in consultation with the Secretary of the Treasury, shall— (1) review the amendments to the Internal Revenue Code of 1986 made by this Act to determine if the amendments are effective and should continue