Tax Relief and Airport and Airway Extension Act of 2017, multiplied by (B) the population adjustment ratio. (2) Population adjustment ratio For purposes of this subsection, the term population adjustment ratio means the ratio of— (A) the number of individuals estimated by the Secretary of the Treasury to have been present in the qualified Puerto Rico disaster zone (as defined in section 102), over (B) the number of individuals estimated by the Secretary of the Treasury to have been present in the Hurricane Maria disaster zone (as defined in section 501(c) of the Disaster Tax Relief and Airport and Airway Extension Act of 2017). (c) Report to Congress Not later than 90 days after substantially all of the employee retention credits under this section have been paid or allowed to taxpayers in Puerto Rico, the Secretary of the Treasury of Puerto Rico shall submit a written report to Congress documenting the implementation of such credits. C Budgetary Effects 101. Budgetary Effects (a) In general The budgetary effects of division B and each succeeding division shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO scorecards The budgetary effects of division B and each succeeding division shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress). (c) Classification of budgetary effects Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of division B and each succeeding division shall not be estimated— (1) for purposes of section 251 of such Act