to trust fund There is hereby appropriated to the Trust Fund an amount equivalent to the amounts received in the Treasury pursuant to section 9901. (c) Expenditures from trust fund (1) In general From amounts in the Trust Fund at the beginning of a fiscal year, the following amounts shall be made available, as provided by appropriation Acts, as follows: (A) The amount necessary shall be paid into general receipts in the Treasury to offset a reduction in the rate of individual income tax by reason of the amendments made by section 2(c) of the Consumers Rebate to ban Emissions and Boost AlTernative Energy Act . (B) Of the amounts remaining available after the application of subparagraph (A), 20 percent shall be available for the following: (i) Worker transition assistance, with an emphasis on coal workers and coal communities, and workforce development. (ii) Rural energy assistance and efficiency improvements. (iii) Technology neutral, energy-related research and development. (iv) Air, rail, and marine transportation emissions reduction and efficiency programs. (v) Electric grid and pipeline innovations and improvements. (vi) Increasing resiliency of water, transportation, energy, and other infrastructure that are vulnerable to extreme weather and other effects of a changing climate. (vii) Energy efficiency and conservation. (C) The amounts remaining after the application of subparagraphs (A) and (B) shall be made available for quarterly citizen rebates. (2) Consultation In determining the amount provided toward each category referred to in paragraph (1)(B), the Secretary shall consult with the Secretary of Energy, the Secretary of Labor, and any other relevant Federal agency prior to distributing money from the Trust Fund. . (2) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Carbon trust fund. . (c) Reduction in individual income tax rates (1) In general Section 1(j) of such Code is amended by redesignating