; or (II) controlled substances whose importation is prohibited pursuant to section 401(m) of the Tariff Act of 1930. . 7. Account to strengthen efforts of FDA to combat the opioid and substance use epidemic (a) In general The Commissioner of Food and Drugs (referred to in this section as the Commissioner ) shall use any funds appropriated pursuant to the authorization of appropriations under subsection (c) to carry out the programs and activities described in subsection (d) to strengthen and facilitate the Food and Drug Administration’s efforts to address the opioid and substance use epidemic. Such funds shall be in addition to any funds which are otherwise available to carry out such programs and activities. (b) FDA Opioid and Substance Use Epidemic Response Fund (1) Establishment of fund There is established in the Treasury an account, to be known as the FDA Opioid and Substance Use Epidemic Response Fund (referred to in this subsection as the Fund ), for purposes of funding the programs and activities described in subsection (d). (2) Transfer For the period of fiscal years 2019 through 2023, $110,000,000 shall be transferred to the Fund from the general fund of the Treasury. (3) Amounts deposited Any amounts transferred under paragraph (2) shall remain unavailable in the Fund until such amounts are appropriated pursuant to subsection (c). (c) Appropriations (1) Authorization of appropriations For the period of fiscal years 2019 through 2023, there is authorized to be appropriated from the Account to the Food and Drug Administration, for the purpose of carrying out the programs and activities described in subsection (d), an amount not to exceed the total amount transferred to the Account under subsection (b)(2). Notwithstanding subsection (g), such funds shall remain available until expended. (2) Offsetting future appropriations For any of fiscal years 2019 through 2023, for any discretionary appropriation out of the Account to the Food and Drug Administration pursuant to the authorization of appropriations