; and (2) gifts or bequests deposited pursuant to subsection (d). (c) Use of funds Amounts in the Trust Fund shall be used to make payments and allocations under the Program (as described in section 8012(a)) and to carry out the activities of the Office. (d) Acceptance of gifts The Office may accept gifts or bequests for deposit into the Trust Fund. (e) No taxpayer funds permitted No taxpayer funds may be deposited into the Trust Fund. For purposes of this subsection, the term taxpayer funds means revenues received by the Internal Revenue Service from tax liabilities. (f) Effective date This section shall take effect on the date of the enactment of this subtitle. 8012. Uses of Fund (a) Payments and allocations described For each fiscal year, amounts in the Fund shall be used as follows: (1) Payments to States under the Program, as described in section 8005(a). (2) Allocations to the Election Assistance Commission, to be used for payments for certain election administration activities, as described in section 8005(b). (3) Allocations to the Federal Election Commission, to be used for payments to participating candidates under title V of the Federal Election Campaign Act of 1971, as described in section 8005(c). (4) Allocations to the Federal Election Commission, to be used for payments to States operating a Democracy Credit Program under part 1 of subtitle B, as described in section 8005(d). (b) Determination of aggregate amount of State allocations The Director shall determine and establish the aggregate amount of State allocations for each fiscal year, taking into account the anticipated balances of the Trust Fund. In carrying out this subsection, the Director shall consult with the Federal Election Commission and the Election Assistance Commission, but shall be solely responsible for making the final determinations under this subsection. 8013. Assessments against fines and penalties (a) Assessments relating to criminal offenses (1) In general Chapter 201 of title 18, United States Code, is amended by adding at