; and (5) other services as deemed necessary by the Secretary of Labor. (c) Funding Allocation of full financial support to this fund in an amount sufficient to meet the needs of workers who may lose their jobs to the transition to the clean energy economy. Any funds relegated to the account may only be spent after appropriation. VII Funding 701. Creation of Off Fossil Fuels Fund (a) In general In the Department of the Treasury, there shall be created the OFF Fossil Fuels Fund . (b) Funding To execute the provisions of this Act (1) Repeal of offshore tax deferment Section 952 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (f) Special application of subpart (1) In general Notwithstanding any other provision of this subpart, the term subpart F income means, in the case of any controlled foreign corporation, the income of such corporation derived from any foreign country. (2) Applicable rules Rules similar to the rules under the last sentence of subsection (a) and subsection (d) shall apply to this subsection. . (2) Effective date The amendment made by this subsection shall apply to taxable years of foreign corporations beginning after the date of the enactment of this Act, and to taxable years of United States shareholders with or within which such taxable years of a foreign corporation’s end. (c) Appropriation of funds (1) Congress shall appoint a Federal council of 12 representatives from American Indian, Alaska Native Tribes, Native Hawaiian Organizations, Native Organizations and Indigenous communities, low-income communities, people of color, immigrants, environmental justice organizations and networks and those who are disproportionately burdened by pollution, to determine the most effective ways to appropriate funds to support the provisions of titles I, II, III, and IV of this Act. (2) The makeup of this council must be fully representative of each of the groups listed in paragraph (1). 702. Recapture of revenue from fossil fuel credit repeal Pursuant to section 302 of