; and (II) category of automobile; and (ii) the location of sale or qualifying lease; and (B) an estimate of the overall economic and employment effects of the Program. (i) Exclusion of vouchers from income (1) For purposes of all Federal and State programs A voucher issued under this section or any payment made for such a voucher under subsection (b)(3) shall not be regarded as income and shall not be regarded as a resource for the month of receipt of the voucher and the following 12 months, for purposes of determining the eligibility of the recipient of the voucher (or a spouse or other family or household members of the recipients) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal or State program. (2) For purposes of taxation A voucher issued under this section or any payment made for such a voucher under subsection (b)(3) shall be deemed not to be income of the purchaser of an automobile for purposes of the Internal Revenue Code of 1986. (j) Authorization of appropriations (1) In general There is authorized to be appropriated to the Secretary $3,000,000,000 to carry out the Program, to remain available until expended. (2) Administration Of the amounts appropriated under paragraph (1), not more than $1,000,000 may be made available for the administration of the Program. 3. Disallowance of deduction for global low-taxed income for certain automobile companies (a) In general Section 250 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsection (c) as subsection (d)