; and (ii) in subparagraph (B)(ii), by striking electricity, natural gas, and inserting electricity . (B) Section 199(d) of the Internal Revenue Code of 1986 is amended by striking paragraph (9) and by redesignating paragraph (10) as paragraph (9). (4) Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, of the fiscal year in which this legislation is enacted. 303. Low-income weatherization and retrofit assistance (a) Community assistance fund (1) Establishment There is established in the Treasury a fund, to be known as the Community Assistance Fund (in this section referred to as the Fund ). (2) Deposits to fund In each fiscal year, there shall be deposited in the Fund amounts made available in section 701. (3) Expenditures Amounts deposited in the Fund shall be available without further appropriation in a fiscal year, as follows: (A) Amounts as needed, shall be made available to the Secretary of Commerce for the Hollings Manufacturing Extension Partnership under section 25 of the National Institute of Standards and Technology Act ( 15 U.S.C. 278k ). (B) Twenty percent of such amounts shall be made available to the Secretary of Energy, to be used, in consultation with the Secretary of Commerce, for activities of the Advanced Manufacturing Office of the Office of Energy Efficiency and Renewable Energy. (C) Thirty percent of such amounts shall be made available to the Secretary of Energy for the State Energy Program, to be used exclusively by energy offices of States and territories to promote energy efficiency projects at industrial facilities within the jurisdiction of such States and territories. (D) Any of such amounts remaining after distributions under subparagraphs (1), (2), and (3) shall be made available to the Secretary of Energy for industrial energy efficiency programs authorized under part E of the Energy Policy and Conservation Act ( 42 U.S.C. 6341 et seq.) or subtitle D of title IV of the Energy Independence and Security Act of 2007 ( Public