; and (iii) the local areas in which the individuals who received a stipend participated in such programs. (2) Follow-up reports For each of the 3 years after the date that the Secretary submits the report under paragraph (1), the Secretary shall submit to Congress a report that summarizes the information in the reports received from the States under subsection (d)(2) for the preceding year. (3) Disaggregation The information submitted under paragraph (1)(A) shall be disaggregated in accordance with the disaggregation requirements of subsection (d)(2). (f) Stipend amounts excluded from Federal taxation Stipend amounts awarded under this Act may not be included in the gross income of the individual who benefitted from such stipend for purposes of the Internal Revenue Code of 1986. (g) Disregard stipend amounts in other Federal programs Notwithstanding any other provision of law, a stipend distributed to an eligible child care provider under this Act shall not be taken into account in determining the need or eligibility of the individual who benefitted from such stipend for benefits or assistance, or the amount of such benefits or assistance, under any Federal, State, or local program financed in whole or in part with Federal funds. (h) Supplement and not supplant Any monthly stipend distributed to an eligible child care provider on behalf of an individual under this Act shall supplement and not supplant the wages such individual earns while participating in a pre-apprenticeship program or apprenticeship program. (i) Authorization of appropriations (1) In general There are authorized to be appropriated to carry out this Act $100,000,000 for each of fiscal years 2024–2025. (2) Reservation The Secretary shall reserve 1.5 percent of the funds appropriated under paragraph (1) for each fiscal year to carry out the study and report required by subsection (e). (j) Definitions In this Act: (1) Apprenticeship program The term apprenticeship program means an apprenticeship program registered under the Act of August 16, 1937