; or (2) any motor vehicle otherwise receiving service from an eligible entity. (e) Priority In awarding grants under this section, the Secretary shall give priority to— (1) eligible entities operating in areas with the highest need for covered activities, including the areas with the highest rates of catalytic converter theft, as determined by the Secretary; and (2) eligible entities that are in possession of motor vehicles that are subject to the requirement described in section 2(b). (f) Procedures for marking In carrying out the grant program under this section, the Secretary shall issue such regulations as are necessary to establish procedures to mark catalytic converters of vehicles most likely to be targeted for theft with unique identification numbers using a combination of die or pin stamping and high-visibility, high-heat theft deterrence paint without damaging the function of the catalytic converter. (g) Annual report Not later than 1 year after the date of enactment of this Act, and annually thereafter for 10 years, the Secretary shall submit to Congress a report on the grant program established under subsection (b) that includes a description of the progress, results, and any findings of the grant program, including— (1) the total number of catalytic converters marked under the grant program; and (2) (A) to the extent known, whether any catalytic converters marked under the grant program were stolen; and (B) the outcome of any criminal investigation relating to those thefts. (h) Funding (1) Unobligated funding available Of the unobligated amounts appropriated by the American Rescue Plan Act of 2021 ( Public Law 117–2