Closing of any segment for which Shee Atika has made an election under paragraph (1) shall occur not later than 30 days after the date on which the Secretary notifies Shee Atika that the applicable credit is ready to be deposited into the Account. (d) Establishment of account (1) In general Notwithstanding any other provision of law, not later than 90 days after Shee Atika first makes an election under subsection (c)(1), the Secretary of the Treasury, in consultation with the Secretary, shall establish an account in the Treasury to be known as the Shee Atika Account . (2) Credits into account The Secretary of the Treasury, in consultation with the Secretary, shall— (A) deposit into the Account amounts equal to any credit received under subsection (c)