not exceed $250,000. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024. 15007. Effective date (a) In general The amendments made by this subtitle shall apply to taxable years beginning after December 31, 2025. (b) Revenue requirement Notwithstanding subsection (a), the amendments made by this subtitle shall not take effect unless— (1) the excess of— (A) the cumulative aggregate on-budget Federal revenue from all sources for the period beginning on October 1, 2017, and ending on September 30, 2026, (as determined by the Secretary of the Treasury based on amounts reported in the Financial Report of the United States), over (B) $27,487,000,000,000, is greater than or equal to (2) $900,000,000,000. II 20001. Oil and gas program (a) Definitions In this section: (1) Coastal Plain The term Coastal Plain means the area identified as the 1002 Area on the plates prepared by the United States Geological Survey entitled ANWR Map – Plate 1 and ANWR Map – Plate 2 , dated October 24, 2017, and on file with the United States Geological Survey and the Office of the Solicitor of the Department of the Interior. (2) Secretary The term Secretary means the Secretary of the Interior, acting through the Bureau of Land Management. (b) Oil and gas program (1) In general Section 1003 of the Alaska National Interest Lands Conservation Act ( 16 U.S.C. 3143 ) is repealed. (2) Establishment (A) In general The Secretary shall establish and administer a competitive oil and gas program for the leasing, development, production, and transportation of oil and gas in and from the Coastal Plain. (B) Purposes Section 303(2)(B) of the Alaska National Interest Lands Conservation Act ( Public Law 96–487