; (B) administrative expenses of the Office associated with activities under this section; (C) project-specific transaction costs under this section; (D) the cost of providing support authorized by this section; and (E) the costs of equity investments under this section. (h) Regulations (1) In general The Secretary of Defense shall prescribe such regulations as are necessary to carry out this section. (2) Limitation on authorities The Secretary of Defense may not exercise the authorities under this section prior to promulgating the regulations required by paragraph (1). (i) Annual report Not later than the first Monday in February of each year, the Secretary of Defense shall submit to the congressional defense committees an annual report describing the activities of the Office in the preceding fiscal year and the goals of the Office for the next fiscal year. (j) Congressional notification Not later than 30 days after the Director exercises the authority under subsection (f) to make a loan or equity investment or to provide a loan guarantee, insurance, or reinsurance, the Secretary of Defense shall notify the congressional defense committees of such exercise of authority. (k) Sunset The authorities provided under this section shall expire on October 1, 2028. (l) Definitions In this section: (1) Capital assistance The term capital assistance means loans, loan guarantees, equity investments, or technical assistance provided under subsection (f). (2) Eligible entity The term eligible entity means— (A) an individual; (B) a corporation, including a limited liability corporation; (C) a partnership, including a public-private, limited, and general partnership; (D) a joint venture, including a strategic alliance; (E) a trust; (F) a State, including a political subdivision or any other instrumentality of a State; (G) a Tribal government or consortium of Tribal governments