; and (2) submit to the appropriate committees of Congress the results of each review conducted under paragraph (1). (e) Trust Fund (1) Establishment There is established in the Treasury of the United States a trust fund (referred to in this subsection as the Trust Fund ), consisting of amounts transferred to the Trust Fund under paragraph (2) and any amounts that may be credited to the Trust Fund under paragraph (3). (2) Transfer of amounts (A) In general Subject to subparagraph (B), the Secretary of the Treasury shall transfer to the Trust Fund, from the general fund of the Treasury, for fiscal year 2021 and each fiscal year thereafter, an amount equivalent to the amount received into the general fund during that fiscal year and attributable to duties imposed under section 301 of the Trade Act of 1974 ( 19 U.S.C. 2411 ). (B) Limitations (i) Limitation on transfers The amount transferred to the Trust Fund under subparagraph (A) in a fiscal year may not exceed $10,000,000,000. (ii) Limitation on total balance The total amount in the Trust Fund at any one time may not exceed $10,000,000,000. (C) Frequency of transfers The Secretary shall transfer amounts required to be transferred to the Trust Fund under this paragraph not less frequently than quarterly from the general fund of the Treasury to the Trust Fund. (3) Investment of amounts (A) Investment of amounts The Secretary shall invest such portion of the Trust Fund as is not required to meet current withdrawals in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States. (B) Interest and proceeds The interest on, and the proceeds from the sale or redemption of, any obligations held in the Trust Fund shall be credited to and form a part of the Trust Fund. (4) Availability of amounts in Trust Fund Amounts in the Trust Fund shall be available, as provided in advance in an appropriations Act, to the Secretary to make grants under this section. 5. Department of Defense support for