; and (ii) $130 for any employer with not more than 25 such employees. (C) Fees collected under this paragraph shall be deposited in the Treasury in accordance with section 286(w). . (c) Supplemental H–1B Nonimmigrant Petitioner Account Section 286 of the Immigration and Nationality Act ( 8 U.S.C. 1356 ) is amended by adding at the end the following: (w) Supplemental H–1B Nonimmigrant Petitioner Account (1) In general There is established in the general fund of the Treasury a separate account, which shall be known as the Supplemental H–1B Nonimmigrant Petitioner Account . Notwithstanding any other provision of law, there shall be deposited as offsetting receipts into the account all fees collected under section 214(c)(15). (2) Use of fees for invest in america competitive grants The amounts deposited into the Supplemental H–1B Nonimmigrant Petitioner Account shall remain available to the Secretary of Labor until expended for planning grants, implementation grants, and technical assistance under sections 4 and 5 of the Invest in America Act. .