; and (ii) the amount of such taxes that were based on lobbying expenditures during the previous quarter related to rulemaking within the jurisdiction of an executive agency. (B) Use of funds Amounts transferred under subparagraph (A) may be used for any authorized activity of the agency receiving the amounts, including salaries and expenses. (C) Availability Amounts transferred under subparagraph (A) shall remain available until expended. (4) Regulations Not later than 180 days after the date of enactment of this Act, the Director shall promulgate regulations defining the term significant lobbying activity for purposes of this subsection. . (2) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Lobbying Defense Trust Fund. . (3) Effective date The amendments made by this subsection shall take effect on the date of enactment of this Act. 212. Disclosure of registration status Section 14 of the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1609 ) is amended— (1) by striking subsections (a) and (b) and inserting the following: (a) Lobbying contacts Any person or entity that makes a lobbying contact with a covered legislative branch official or a covered executive branch official shall, at the time of the lobbying contact, state whether the person or entity is registered under this Act and identify the client on whose behalf the lobbying contact is made. ; and (2) by redesignating subsection (c) as subsection (b). III Rulemaking Reform 301. Disclosure of conflicts of interest (a) In general Section 553 of title 5, United States Code, is amended— (1) in subsection (c), in the first sentence, by inserting , subject to subsections (f) and (h), after the agency shall