; and (ii) covered funds proportioned to such State to the degree that— (I) non-highway recreational fuel use in such State during the preceding year; bears to (II) non-highway recreational fuel use in all States, as reflected in the most recent nonhighway recreational fuel study required of the Secretary under the RTP Full Funding Act of 2020 . (C) Covered funds defined In this paragraph, the term covered funds means— (i) until the date on which the first report is submitted under section 4 of the RTP Full Funding Act of 2020, $125,000,000; and (ii) after the date on which the first report is submitted under section 4 of the RTP Full Funding Act of 2020 , 50 percent of the best available estimate of the total annual amount of nonhighway recreational fuel taxes transferred to the Highway Trust Fund. .