There is established in the Treasury of the United States a fund to be known as the Postal Service COVID–19 Emergency Fund. (b) Appropriations There is appropriated, out of any money in the Treasury not otherwise appropriated, to the Postal Service COVID–19 Emergency Fund, $25,000,000,000, to remain available until September 30, 2022, pursuant to this section: Provided , That such amount is designated by Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 901(b)(2)(A)(i) ). (c) Certification The Postal Service shall certify in its quarterly and audited annual reports to the Postal Regulatory Commission under section 3654 of title 39, United States Code, and in conformity with the requirements of section 13 or 15(d) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m , 78o(d)), any expenditures necessary to cover lost revenue or operational expenses resulting from the COVID–19 pandemic. The Postal Service shall provide copies of these certified filings to the Senate Committee on Homeland Security and Governmental Affairs, and the House Committee on Oversight and Reform within 15 days of any filing with the Postal Regulatory Commission. (d) Transfer Within 15 days of any filing with the Postal Regulatory Commission, as referenced in subsection (c), the Secretary of the Treasury shall transfer from the Postal Service COVID–19 Emergency Fund to the Postal Service Fund such amounts, up to $25,000,000,000 certified as expenditures necessary to cover lost revenue or operational expenses resulting from the COVID–19 pandemic, pursuant to subsection (c). This transfer authority is in addition to any other transfer authority provided in this Act. Any amounts transferred to the Postal Service Fund under this section may be used for such purposes as the Postal Service considers appropriate, pursuant to this section. (e) Additional requirement The Postal Service, during the COVID–19 pandemic, shall prioritize the