funded under part C of the Individuals with Disabilities Education Act ( 20 U.S.C. 1431 et seq. ). (4) Availability of funds (A) Funds distributed to eligible entities Funds made available under subsection (a) that are distributed to an eligible entity by a State for a fiscal year may be expended by the eligible entity only in such fiscal year or the succeeding fiscal year. (B) Evaluation Funds reserved under subsection (a)(2)(B)(i)(II) to carry out the evaluation under subsection (d) shall be available for expenditure during the 3-year period that begins on the date of enactment of this Act. (5) No effect on other programs Any assistance or benefits received by a family through funds made available under subsection (a) shall be disregarded for purposes of determining the family’s eligibility for, or amount of, benefits under any other Federal needs-based programs. (c) Annual reports A State shall include in the annual report required under section 2006 of the Social Security Act ( 42 U.S.C. 1397e ) covering each of fiscal years 2022 through 2025, information detailing how eligible entities, including subgrantees, used funds made available under subsection (a) to distribute diapers and diapering supplies and adult incontinence materials and supplies to families in need. Each such report shall include the following: (1) The number and age of infants, toddlers, medically complex children, and low-income adults and adults with disabilities who received assistance or benefits through such funds. (2) The number of families that have received assistance or benefits through such funds. (3) The number of diapers, medically necessary diapers, or adult incontinence materials and supplies (such as adult diapers, briefs, protective underwear, pull-ons, pull-ups, liners, shields, guards, pads, undergarments), and the number of each type of diapering or adult incontinence supply, distributed through the use of such funds. (4) The ZIP Code or ZIP Codes where the eligible entity (or subgrantee) distributed diapers and diapering