; (B) covers 100 percent of the cost of the mitigation activities described in subparagraph (A); (C) permits the policyholder to continue to live in the structure to which the policy relates; and (D) is carried out under a mitigation plan. (2) Penalty If, after the date of enactment of this subsection, a policyholder under the national flood insurance program refuses a bona fide offer of assistance with respect to the property so insured, the Administrator shall, notwithstanding any other provision of this title, increase the chargeable risk premium rate for flood insurance under this title for the property by 25 percent each year until— (A) the policyholder accepts the bona fide offer of assistance; or (B) that chargeable risk premium rate is actuarially sound. . IV Policyholder protection and fairness 401. Earth movement fix and engineer standards (a) Rebuttable presumption for foundation and structural damage (1) In general Section 1312 of the National Flood Insurance Act of 1968 ( 42 U.S.C. 4019 ) is amended by adding at the end the following: (d) Rebuttable presumption for foundation and structural damage (1) In general For the purposes of the Administrator determining coverage under the standard flood insurance policy under the national flood insurance program, a rebuttable presumption that physical damage to the foundation of, or structural damage to, a structure was not caused by earth movement shall apply if— (A) flood caused direct physical change to the structure; and (B) there is damage to the foundation of, or structural damage to, the structure that was not present before the flood, as demonstrated by a certification from the policyholder. (2) Rebuttal In determining coverage as a result of the rebuttable presumption under paragraph (1), an insurance company may rebut the presumption only by providing the Administrator with an engineering report that— (A) meets standards issued by the Administrator under paragraph (3)