; and (2) such additional amounts as are considered appropriate. 204. Beginning farmer and rancher development program to provide training, education, outreach, and technical assistance initiatives Section 7405 of the Farm Security and Rural Investment Act of 2002 ( 7 U.S.C. 3319f ) is amended by striking subsection (h) and inserting the following new subsections: (h) Individual development accounts (1) Transfer of funds authorized Of the funds made available under subsection (i), the Secretary may transfer up to $10,000,000 per year, plus allocable administrative costs, for individual development accounts as authorized under section 333B of the Consolidated Farm and Rural Development Act ( 7 U.S.C. 1983b ). (2) Administrative costs The Secretary may not use more than 4 percent of the funds transferred under this subsection for administrative costs incurred in implementing the individual development accounts authorized under section 333B of the Consolidated Farm and Rural Development Act ( 7 U.S.C. 1983b ). (i) Funding (1) Mandatory funding Of the funds of the Commodity Credit Corporation, the Secretary shall make available to carry out this section— (A) $20,000,000 for fiscal year 2018; (B) $30,000,000 for each of fiscal years 2019 and 2020; (C) $40,000,000 for each of fiscal years 2021 and 2022