laws in effect on the date of the enactment of this Act as if those laws had remained in effect. (d) Reporting requirements When the Secretary of the Treasury of Puerto Rico submits to the Secretary of the Treasury the report in subsection (a), then the Secretary of the Treasury of Puerto Rico shall submit at the same time a separate report on the application of the Puerto Rico earned income credit, including the number of beneficiaries and household composition, 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 immediately after the enactment by Puerto Rico of an expansion of its earned income credit as referred to in subsection (a), for the purpose of taxpayer education efforts relating to the earned income credit, including education of paid tax preparers. (f) Appropriations There are hereby appropriated to the Secretary of the Treasury such sums as are necessary to carry out the purposes of this section. (g) Adjustment for inflation (1) In general For each calendar year beginning after the year of the first payment made under subsection (b), the $612,000,000 amount in that subsection shall be increased by an amount equal to— (A) such dollar amount