; or (2) uses any false writing or document knowing the writing or document contains any false, fictitious, or fraudulent statement or entry. (j) Rulemaking authority The Treasury shall have the authority to issue such rules and regulations as may be necessary or appropriate to implement the provisions of this section consistent with the purposes of this section. . (2) Technical and conforming amendment The table of sections for chapter 53 of title 31, United States Code, is amended by striking the item relating to section 5323 and inserting the following: 5323. Whistleblower incentives and protections. . 308. Value that substitutes currency or funds (a) Definitions Section 5312(a)(2) of title 31, United States Code, is amended— (1) in subparagraph (J), by inserting , or a business engaged in the exchange of currency, funds, or value that substitutes for currency or funds before the semicolon at the end; and (2) in subparagraph (R), by striking funds, and inserting currency, funds, or value that substitutes for currency or funds, . (b) Registration of money transmitting businesses Section 5330(d) of title 31, United States Code, is amended— (1) in paragraph (1)(A), by striking funds, and inserting currency, funds, or value that substitutes for currency or funds, ; and (2) in paragraph (2)— (A) by striking currency or funds denominated in the currency of any country and inserting currency, funds, or value that substitutes for currency or funds