requirements of this Act and the amendments made by this Act within the 30 days described above, or fail to make an application decision within 30 days of submission of a completed application, an applicant shall have the right to compel action under the Administrative Procedure Act ( 5 U.S.C. 500 et seq. ) and the Mandamus Act ( 28 U.S.C. 1361 ), in any United States district court where the applicant resides or does business or in the United States District Court for the District of Columbia. Should the applicant substantially prevail, such applicant shall be entitled to attorneys’ fees and costs associated with compelling a decision under this section. Such mandamus remedy shall issue upon demonstration of failure to meet deadlines described herein. V IMPOSITION OF CANNABIS EXCISE TAX 501. Law enforcement retraining and successful second chances fund (a) Creation of law enforcement retraining and successful second chances fund There is established in the Treasury of the United States a fund to be known as the Law Enforcement Retraining and Successful Second Chances Fund (referred to in this section as the Law Enforcement and Second Chances Fund ), consisting of such amounts as may be appropriated or credited to such a fund as provided in this section or section 9602(b) of the Internal Revenue Code. (b) Authorization of appropriations To carry out this section, there are authorized to be appropriated to the Law Enforcement and Second Chances Fund such sums as may be necessary to carry out the purposes of this subchapter for fiscal year 2024, to remain available until expended. (c) Future fiscal years For the 10 fiscal years following fiscal year 2024, there is authorized to be appropriated to the Law Enforcement and Second Chances Fund such sums as may be necessary to carry out the purposes of this subchapter. (d) Availability of law enforcement and second chances fund Amounts in the Law Enforcement and Second Chances Fund shall be available, until expended, as provided under this section. (e) Set-Asides (1)