; (B) an equitable distribution of funds geographically; and (C) an equitable distribution among State, local, territorial, and Tribal public health departments. (3) Payments for years served For each year of service that an individual contracts to serve pursuant to subsection (c)(2), the Secretary may pay not more than $35,000 on behalf of the individual for loans described in paragraph (1). With respect to participants under the Program whose total eligible loans are less than $105,000, the Secretary shall pay an amount that does not exceed ⅓ of the eligible loan balance for each year of such service of such individual. (4) Tax liability For purposes of the Internal Revenue Code of 1986, a payment made under this section shall be treated in the same manner as an amount received under section 338B(g) of this Act, as described in section 108(f)(4) of such Code. (e) Postponing obligated service With respect to an individual receiving a degree or certificate from a health professions or other related school, the date of the initiation of the period of obligated service may be postponed as approved by the Secretary. (f) Breach of contract An individual who fails to comply with the contract entered into under subsection (c) shall be subject to the same financial penalties as provided for under section 338E of the Public Health Service Act ( 42 U.S.C. 254o ) for breaches of loan repayment contracts under section 338B of such Act (42 U.S.C. section 254l–1). (g) Definition For purposes of this section, the term full-time means full-time as such term is used in section 455(m)(3) of the Higher Education Act of 1965. (h) Authorization of appropriations There is authorized to be appropriated to carry out this section— (1) $100,000,000 for fiscal year 2020