states the amount of such refund on the receipt of sale provided to the customer, and (3) prominently advertises such program at each entrance and checkout register of the applicable entity. (d) Definitions For purposes of this section, the terms applicable entity and carryout bag have the same meanings given such terms under section 4056(d). . (c) Establishment of trust fund Subchapter A of chapter 98 of such Code is amended by adding at the end the following: 9512. Recycling and litter cleanup trust fund (a) Creation of trust fund There is established in the Treasury of the United States a trust fund to be known as the Recycling and Litter Cleanup Trust Fund (referred to in this section as the Trust Fund ), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b). (b) Transfers to trust fund There is hereby appropriated to the Trust Fund an amount equivalent to the amounts received in the Treasury pursuant to section 4056. (c) Expenditures from trust fund Amounts in the Trust Fund shall be available, as provided by appropriation Acts, for— (1) making payments under section 6431, and (2) making grants for— (A) reusable carryout bags, and (B) recycling, reuse, and composting infrastructure and litter cleanup. . (d) Study Not later than the date which is 18 months after the date of enactment of this Act, the Comptroller General of the United States shall conduct a study on the effectiveness of sections 4056, 6431, and 9512 of the Internal Revenue Code of 1986 (as added by this Act) at reducing the use of carryout bags and encouraging the use of reusable bags. The report shall address— (1) the use of plastic or paper single-use carryout bags during the period preceding the enactment of such sections