; and (2) imposed regardless of— (A) train composition; or (B) the phase-out schedule under section 7304(b) of the FAST Act ( 49 U.S.C. 20155 note). (c) Limitation A fee imposed pursuant to subsection (b) may not be imposed on a railroad carrier that transports Class 3 flammable liquids. (d) Means of collection The Secretary shall prescribe procedures to collect the fees described in subsection (b). The Secretary may use a department, agency, or instrumentality of the United States Government or of a State or local government to collect the fee and may reimburse the department, agency, or instrumentality a reasonable amount for its services. (e) Deposits Amounts equivalent to the fees collected pursuant to subsection (b) shall be deposited into the Rail Account. (f) Expenditures Amounts deposited pursuant to subsection (e) shall be available to the Secretary, without need of further appropriation, only for the following purposes: (1) The payment of removal and remediation costs and other costs, expenses, claims, and damages related to an accident or incident involving the transportation of Class 3 flammable liquids by rail. (2) For the Secretary to make grants to States and Indian tribes to— (A) to develop, improve, and carry out emergency plans under the Emergency Planning and Community Right-To-Know Act of 1986 ( 42 U.S.C. 11001 et seq.) related to an accident or incident involving the transportation of Class 3 flammable liquids by rail, including ascertaining flow patterns of Class 3 flammable liquids on lands under the jurisdiction of a State or Indian tribe and lands of another State or Indian tribe; (B) to develop and train regional hazardous material emergency response teams to prepare for an accident or incident involving the transportation of Class 3 flammable liquids by rail; (C) to train public sector employees to respond to accidents and incidents involving the transportation of Class 3 flammable liquids by rail consistent with the requirements of section 5116