; and (2) issuing funds to the Secretary to fund programs under the Workforce Innovation and Opportunity Act of 2014 ( 29 U.S.C. 3101 et seq.). (b) Financing the Trust Fund Subject to the availability of appropriations for this purpose, the Secretary of the Treasury shall annually make available to the Secretary of Labor for deposit into the Trust Fund an amount equal to the amount collected for that year through the tax described in section 4475 of the Internal Revenue Code of 1986, as added by section 8. (c) Loans from the Federal Reserve System (1) In general If the amount available in the Trust Fund for allocation under section 5 is insufficient to prevent the national unemployment rate from rising more than one full percentage point above its previously attained level, the Board of Governors of the Federal Reserve System shall lend such additional amounts to the Trust Fund as are necessary to allow the Secretary of Labor to make such additional allocations under section 5 as are necessary to restore the national unemployment rate to its allowable 1-percent range of upward variation. (2) Repayment Amounts lent to the Trust Fund by the Board of Governors of the Federal Reserve System under paragraph (1) shall be repaid by the Trust Fund over 10 years, with interest payable at the same average rate the Federal Government contracts to pay on 10-year bonds sold during the period beginning 45 days prior to the date the loans were made to the Trust Fund and ending 45 days following such date. (d) Separate Trust Fund Accounts The Trust Fund shall consist of 2 separate accounts as follows: (1) One account shall consist of 67 percent of the funds made available for deposit under subsection (b) and shall be for the Employment Opportunity Grants established in section 5. (2) The other account shall consist of 33 percent of the funds made available for deposit under subsection (b) and shall be available to the Secretary to fund programs under the Workforce Innovation and Opportunity Act of 2014 ( 29 U.S.C. 3101 et seq.).