; or (B) provide any kind of tax cut, rebate, deduction, credit, or any other tax benefit, or to reduce or eliminate any other fee imposed by the State, Indian Tribe, or unit of local government, during the period described in paragraph (1). (f) Certification In order to receive a payment under this section for a fiscal year, a State, Indian Tribe, or unit of local government shall provide the Secretary with a certification signed by the Governor of the State or the Chief Executive for the Indian Tribe or unit of local government that the State’s, Indian Tribe’s, or unit of local government’s proposed uses of the funds are consistent with subsection (e). (g) Recoupment If the Comptroller General of the United States determines that a State, Indian Tribe, or unit of local government has failed to comply with subparagraph (B) of subsection (e)(3), the Secretary shall establish a process for recouping from the State, Indian Tribe, or unit of local government an amount equal to the amount of funds used in violation of such subparagraph. Amounts recovered by the Secretary under this subsection shall be used as follows: (1) 65 percent of such amounts shall be transferred or credited to the Housing Trust Fund established under section 1338 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 ( 12 U.S.C. 4568 )