Equity Account. (C) Differential amount (i) Appropriation For any fiscal year, upon the transfer of an amount pursuant to subparagraph (B), an amount equal to the differential amount shall be appropriated, out of any money in the Treasury not otherwise appropriated, to the Corporate Equity Account. (ii) Treatment as direct spending An amount appropriated pursuant to clause (i) shall be recorded as direct spending (as defined by section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 900(c)(8) ). (iii) Budgetary effects The following shall apply to budget enforcement under the Congressional Budget Act of 1974 ( 2 U.S.C. 601 et seq. ), the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 900 et seq. ), and the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 931 et seq. ): (I) Future appropriations Any amount appropriated pursuant to clause (i) shall not be recorded as budget authority or outlays for purposes of any estimate under the Congressional Budget Act of 1974 or the Balanced Budget and Emergency Deficit Control Act of 1985. (II) Statutory PAYGO scorecards The budgetary effects of any amounts appropriated pursuant to clause (i) shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay As-You-Go Act of 2010 ( 2 U.S.C. 933(d) ). (III) Senate PAYGO scorecards The budgetary effects of any amounts appropriated pursuant to clause (i) shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress). (IV) Elimination of credit for cancellation or rescission of differential If there is enacted into law an Act that rescinds or reduces an amount appropriated pursuant to clause (i), the amount of any such rescission or reduction shall not be— (aa) estimated as a reduction in direct spending under the Congressional Budget Act of 1974 or the Balanced Budget and Emergency Deficit Control Act of 1985