; and (iv) for the month of December of the preceding calendar year, was not entitled to or eligible for a benefit payment described in section 203(b). (D) Coordination rules The Secretary of the Treasury shall coordinate with the States and other applicable Federal agencies to identify eligible low-income individuals. (e) Audits The Secretary of the Treasury shall audit the State use of grants under this section to ensure such uses comply with the requirements of this section and with the uses identified by the State under subsection (d)(1)(B). The Secretary may withhold a grant under this section if the Secretary determines that a State has not complied with such requirements. (f) State For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the United States Virgin Islands. (g) Appropriations There are hereby appropriated such sums as necessary for making cost mitigation grants under this section. III Other provisions 301. Public disclosure of revenues and expenditures (a) Establishment of website The Secretary of the Treasury, or the Secretary's designee, shall establish a website for purposes of making the disclosures described in subsection (b). (b) Disclosures The Secretary shall make publicly available, on an ongoing basis and as frequently as possible, the following information: (1) The amount and sources of revenue attributable to this Act and the amendments made by this Act. (2) The amount of tax savings and benefits received as a result of title II of this Act. 302. Severability If any provision of this Act or amendment made by this Act, or the application of a provision or amendment to any person or circumstance, is held to be unconstitutional, the remainder of this Act and amendments made by this Act, and the application of the provisions and amendment to any person or circumstance, shall not be affected by the holding.