; (B) administrative expenses associated with activities under this section; (C) project-specific transaction costs; (D) the cost of providing support authorized by this section; and (E) the costs of equity investments. (e) Regulations The Secretary of Defense shall prescribe such regulations as are necessary to carry out this section. The Secretary may not exercise the authorities available under this section until such time as these regulations have been issued and adopted by the Department. (f) Annual report Not later than the first Monday in February of a fiscal year, the Secretary of Defense shall submit to the congressional defense committees an annual report describing activities carried out pursuant to this section in the preceding fiscal year and the goals of the Department of Defense in accordance with this section for the next fiscal year. (g) Notification requirement The Secretary of Defense shall notify the congressional defense committees not later than 30 days after a use of loans, loan guarantees, equity investments, insurance, or reinsurance under this section. (h) Sunset The authorities provided under this section shall expire on October 1, 2028. (i) Definitions In this section: (1) Capital assistance The term capital assistance means loans, loan guarantees, equity investments, insurance and reinsurance, or technical assistance provided under subsection (c). (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, or general partnership; (D) a joint venture, including a strategic alliance; (E) a trust; (F) a State of the United States, including a political subdivision or any other instrumentality of a State; (G) a Tribal government or consortium of Tribal governments; (H) any other governmental entity or public agency in the United States, including a special purpose district or public authority, including a port authority