and the amendments made by this Act should be fully offset through— (1) the repeal of Public Law 115–97 , with the exception of any provisions or amendments under such Public Law that provide relief to taxpayers with less than $100,000 in annual income, and (2) a fee, in such amount as is determined appropriate by the Secretary of the Treasury for purposes of offsetting the costs of carrying out this Act and the amendments made by this Act, to be assessed on any financial institution that has total consolidated assets of more than $50,000,000,000.