sections 529(c)(3)(B), 530(d)(2), and 531(c)(2)(B) . (2) The table of sections for part VIII of subchapter E of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 530 the following new item: Sec. 531. Lifelong Learning and Training Account programs. . (c) Administration assistance (1) In general The Secretary of the Treasury, or the Secretary's delegate (referred to in this paragraph as the Secretary ), shall make a grant, in such amount as the Secretary determines appropriate, to each State or agency or instrumentality thereof that has established and maintains a Lifelong Learning and Training Account program under section 531 of the Internal Revenue Code of 1986 (as added by subsection (a)), for purposes of administering such program. (2) Authorization of appropriations There are authorized to be appropriated such sums as may be necessary to carry out the purposes of this subsection. (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.