; and (B) thorough processing of any required security clearances. (2) Fees (A) National security innovation fee account There is established in the general fund of the Treasury, a separate account which shall be known as the National Security Innovation Fee Account . (B) Fee amount For each petition for classification submitted under subsection (a)(1), the Secretary of Homeland Security shall collect, in addition to any required processing fee, a fee of $2,000. (C) Use of fees Notwithstanding any other provision of law, of each fee collected under subparagraph (B)— (i) 75 percent shall be deposited into the general fund of the Treasury; and (ii) 25 percent shall be deposited as offsetting receipts into the National Security Innovation Fee Account for scholarships under the Science, Mathematics, and Research for Transformation (SMART) Defense Education Program described in section 2192a of title 10, United States Code. (g) Implementation report required Not later than 360 days after the date of the enactment of this Act, the Secretary of Homeland Security and Secretary of Defense shall jointly submit to the appropriate congressional committees a report that includes— (1) a plan for implementing the authorities provided under this section; and (2) identification of any additional authorities that may be required to assist the Secretaries in fully implementing section. (h) Program evaluation and report (1) Evaluation The Comptroller General of the United States shall conduct an evaluation of the competitive program and special immigrant program described in subsections (a) through (f). (2) Report Not later than October 1, 2025, the Comptroller General shall submit to the appropriate congressional committees a report on the results of the evaluation conducted under paragraph (1). (i) Definitions In this section: (1) The term appropriate congressional committees means— (A) the Committee on Armed Services and the Committee on the Judiciary of the House of Representatives