; and (B) by striking subparagraph (B). (3) Limitation on penalty imposition In applying section 409(a)(3) of the Social Security Act for each fiscal year beginning with fiscal year 2007 and ending with the fiscal year in which occurs the date of the enactment of this section, the Secretary of Health and Human Services shall disregard the requirement imposed by section 407(a)(2) of the Social Security Act. (b) Elimination of distinction between core and other work activities Section 407(c)(1) of such Act ( 42 U.S.C. 607(c)(1) ), as amended by subsection (a)(2) of this section, is further amended by striking not fewer than and all that follows through subsection (d), . (c) Elimination of special work participation rule for teens attending secondary school Section 407(c)(2) of such Act ( 42 U.S.C. 607(c)(2) ) is amended by striking subparagraph (C). (d) Elimination of cap on treating vocational educational training as work participation Section 407(c)(2) of such Act ( 42 U.S.C. 607(c)(2) ), as amended by subsection (c) of this section, is further amended by striking subparagraph (D). (e) Increase in months of educational vocational training that may be counted as work participation Section 407(d)(8) of such Act ( 42 U.S.C. 607(d)(8) ) is amended by striking 12 months and inserting 24 months . (f) Effective date The amendments made by this section shall take effect on October 1 of the first fiscal year beginning after the date of the enactment of this Act and shall apply to the determination of minimum participation rates for months beginning on or after that date. 202. TANF Employment Fund (a) In general Section 403(b) of the Social Security Act ( 42 U.S.C. 603(b) ) is amended to read as follows: (b) Employment Fund (1) Establishment There is hereby established in the Treasury of the United States a fund which shall be known as the Employment Fund for Needy Families (in this subsection referred to as the Fund ). (2) Deposits into Fund Out of any money in the Treasury of the United States not otherwise appropriated,