; (2) upon the Secretary's approval of a request for a qualified school construction bond, the Secretary shall deposit, from amounts available in the Federal escrow account, the amount described in paragraph (4) in an individual bond escrow account that shall be managed for such qualified school construction bond; (3) the funds for the individual bond escrow account shall be held by the Federal Government or in an insured depository institution, as defined in section 3 of the Federal Deposit Insurance Act ( 12 U.S.C. 1813 ), and shall be invested in appropriate Treasury securities; and (4) the amount of the funds provided for the individual bond escrow account shall be an amount sufficient to repay the face value of the bond in a 15-year period, based on the investment required under paragraph (3). (d) Transfer to escrow account (1) In general The Secretary shall deposit in the Federal escrow account such sums as are made available to implement this section and section 54F(d)(4) of the Internal Revenue Code of 1986. (2) Other funds The Secretary may accept and deposit in the Federal escrow account amounts received to carry out this section from any other source, including Federal agencies, non-Federal public agencies, Indian Tribes, nonprofit organizations, and private sector entities. . (2) Conforming amendments Section 204 of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5351 ) is amended by striking this part B each place the term appears and inserting this section . (b) Use of bonds for reasonable and necessary preconstruction costs Section 54F(d)(4) of the Internal Revenue Code of 1986 is amended by striking Affairs. and inserting Affairs, which may include paying the reasonable and necessary predevelopment costs directly associated with such construction, rehabilitation, or repair. .