; and (B) $15,000,000 to the Secretary for each of fiscal years 2023 through 2027. ; and (2) in subsection (b)(2), by striking the Administrator and inserting the Secretary or the Administrator, as applicable, . 7. Budgetary treatment of certain amounts of financial assistance The Water Infrastructure Finance and Innovation Act of 2014 ( 33 U.S.C. 3901 et seq. ) is amended by adding at the end the following: 5037. Budgetary treatment of certain amounts of financial assistance If the recipient of financial assistance for a project under this subtitle is an eligible entity other than a Federal entity, agency, or instrumentality, and the dedicated sources of repayment of that financial assistance are non-Federal revenue sources, such financial assistance shall, for purposes of budgetary treatment under the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661 et seq. )— (1) be deemed to be non-Federal; and (2) be treated as a direct loan or loan guarantee (as such terms are defined, respectively, in such Act). . 8. Reports to Congress (a) EPA report Not later than 1 year after the date of enactment of this Act, the Administrator of the Environmental Protection Agency shall submit to Congress a report on the implementation of— (1) section 4301 of America’s Water Infrastructure Act of 2018 ( 33 U.S.C. 3909 note)