in the Treasury of the United States a trust fund to be known as the Pension Rehabilitation Trust Fund (hereafter in this section referred to as the Fund ), consisting of such amounts as may be appropriated or credited to the Fund as provided in this section and section 9602(b). (b) Transfers to Fund (1) Amounts attributable to Treasury bonds There shall be credited to the Fund the amounts transferred under section 506 of the Rehabilitation for Multiemployer Pensions Act of 2020. (2) Loan interest and principal (A) In general The Director of the Pension Rehabilitation Administration established under section 502 of the Rehabilitation for Multiemployer Pensions Act of 2020 shall deposit in the Fund any amounts received from a plan as payment of interest or principal on a loan under section 504 of such Act. (B) Interest For purposes of subparagraph (A), the term interest includes points and other similar amounts. (3) Availability of funds Amounts credited to or deposited in the Fund shall remain available until expended. (c) Expenditures from Fund Amounts in the Fund are available without further appropriation to the Pension Rehabilitation Administration— (1) for the purpose of making the loans described in section 504 of the Rehabilitation for Multiemployer Pensions Act of 2020, (2) for the payment of principal and interest on obligations issued under section 506 of such Act, and (3) for administrative and operating expenses of such Administration. . (b) Clerical amendment The table of sections for subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 9512. Pension Rehabilitation Trust Fund. . 504. Loan program for multiemployer defined benefit plans (a) Loan authority (1) In general The Pension Rehabilitation Administration established under section 2 is authorized— (A) to make loans to multiemployer plans (as defined in section 414(f) of the Internal Revenue Code of 1986) which are defined benefit plans (as defined in section 414(j) of such