of advances (A) In general Advances made to the fund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in the fund. (B) Rate of interest Interest on advances made to the fund shall be at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding and shall be compounded annually. . (2) Effective date The amendment made by this subsection shall take effect January 1, 2018. 2007. Use of general election payments for general election legal and accounting compliance Section 9002(11) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: For purposes of subparagraph (A), an expense incurred by a candidate or authorized committee for general election legal and accounting compliance purposes shall be considered to be an expense to further the election of such candidate. . III Public financing for congressional election campaigns 3001. Benefits and eligibility requirements for Congressional candidates The Federal Election Campaign Act of 1971 ( 52 U.S.C. 30101 et seq.) is amended by adding at the end the following: V Public financing of congressional election campaigns A Benefits 501. Benefits for participating candidates (a) In general If a candidate for election to the office of Senator or Representative in, or Delegate or Resident Commissioner to, the Congress is a participating candidate under this title with respect to an election for such office, the candidate shall be entitled to payments under this title, to be used only for authorized expenditures in connection with the election. (b) Amount of payment (1) Match of qualified contributions Subject to