; (2) recommendations on how to promote access to such a program for low-income households, persons with disabilities, senior citizens, and residents of rural areas; and (3) an analysis of the potential economic impacts of providing rebates under such a program for the purchase of Energy Star certified or more energy efficient home cooling systems for low-income households, persons with disabilities, senior citizens, and residents of rural areas. 307. Report on revising State allotment payments under the Low-Income Home Energy Assistance Act The Secretary of Human and Health Services, in consultation with the Secretary of Energy, shall submit to Congress a report on how the formula to allot amounts to States under section 2604 of the Low-Income Home Energy Assistance Act of 1981 ( 42 U.S.C. 8623 ) could be revised to account for the energy needs of all low-income households in States, including low-income households that do not use, or under-use, a source of heating or cooling. IV Urban Development 401. Grants for construction of usable public water features (a) Authority The Secretary of Housing and Urban Development (in this section referred to as the Secretary ) shall carry out a program under this section to make grants to eligible entities for the construction of eligible water features in overburdened communities. (b) Eligible entities Grants under the program under this section may be made only to a State, Indian tribe, unit of general local government, or nonprofit organization. (c) Eligible water features Amounts from a grant under the program under this section may be used only for costs of constructing water features that— (1) provide recreation or cooling for users, such as splash parks, wading pools, swimming pools, misting systems, and fountains; (2) can be used to provide relief to users from extreme heat conditions