paragraph (1) and shall be distributed the month prior to the first collection of the carbon fee. (B) Total amounts disbursed as advanced carbon dividends shall be deducted from the carbon dividends on a pro-rata basis over the first 3 years after the disbursement of the first carbon dividends. (e) Infrastructure From the amounts in the Carbon Dividend Trust Fund made available under subsection (c)(3)(A)(ii) for any year, the Secretary shall transfer such amounts as follows: (1) 50 percent to the Highway Trust Fund under section 9503, with— (A) 80 percent of such amount allocated to the Highway Account for the payment of obligations incurred in carrying out Federal-aid highway and highway safety construction programs authorized under title 23, United States Code, and (B) 20 percent of such amount allocated to the Mass Transit Account for the payment of obligations incurred in carrying out transit programs authorized under— (i) chapter 53 of title 49, United States Code, (ii) section 20005(b) of the Federal Public Transportation Act of 2012 ( 49 U.S.C. 5303 note