; over (B) the actual cost (as reported under subsection (a)) of the expansion of the earned income credit in Puerto Rico for such preceding year; or (2) increased by the excess, if any, of the amount described in paragraph (1)(B) over the amount described in paragraph (1)(A). (c) Cost of expansion For purposes of this section, the cost of expanding the earned income credit in Puerto Rico as described in subsection (a) shall include only the cost of the amendments made as described in such subsection, and shall not include the cost of laws in effect as of the date of the enactment of this Act. (d) Reporting requirements The Treasury of Puerto Rico shall submit to the Secretary of the Treasury an annual report on the earned income credit of Puerto Rico, including the number of beneficiaries, average benefits for different households, participation rates for eligible populations, error rates and other compliance matters, and the effects of the credit on labor force participation and poverty reduction. (e) Outreach grant In addition to the payments under subsection (a), the Secretary of the Treasury shall make a one-time grant in the amount of $5,000,000 to Puerto Rico for the purpose of taxpayer education efforts relating to the earned income credit, including education of paid preparers. (f) Appropriations Such sums as are necessary, not to exceed— (1) $209,000,000 in the first year after enactment of the amendment described in subsection (a); and (2) except as provided in subsection (g), $204,000,000 in each year thereafter (as long as Puerto Rico maintains an earned income credit as described in subsection (a)), are hereby appropriated to the Secretary of the Treasury to carry out the purposes of this section. (g) Adjustment for inflation (1) In general For each calendar year beginning after the year described in subsection (f)(1), the $204,000,000 amount under subsections (b) and (f)(2) shall be increased by an amount equal to— (A) such dollar amount