Commission not later than 1 year after the date of the enactment of the Securing America's Federal Elections Act that the State or jurisdiction will not meet the deadline described in paragraph (1) for good cause and includes in the certification a reason for the inability to meet such deadline, paragraph (1) shall be applied by as if the reference in such paragraph to 1 year were a reference to 3 years . . (b) Clerical Amendment The table of contents for such Act is amended by inserting after the item relating to section 303 the following new item: Sec. 303A. Risk-limiting audits. . 122. Funding for conducting post-election risk-limiting audits (a) Payments to States Subtitle D of title II of the Help America Vote Act of 2002 ( 52 U.S.C. 21001 et seq.), as amended by sections 111(a), 112(a), and 113(a), is amended by adding at the end the following new part: 10 Funding for Post-Election Risk-Limiting Audits 299A. Payments for post-election risk-limiting audits (a) In general The Commission shall pay to States the amount of eligible post-election audit costs. (b) Eligible post-Election audit costs For purposes of this section, the term eligible post-election audit costs means, with respect to any State, costs paid or incurred by the State or local government within the State for— (1) the conduct of any risk-limiting audit (as defined in section 303A) with respect to an election for Federal office occurring after the date of the enactment of this part