; and (II) credited to the Account under clause (iv). (ii) Transfer of amounts attributable to de minimis entries (I) In general The Secretary of the Treasury shall transfer to the Account from the general fund of the Treasury, for fiscal year 2024 and each fiscal year thereafter, an amount equivalent to the amount received into the general fund during that fiscal year that the Secretary determines is attributable to revenue received as a result of the dollar amount thresholds established under subparagraph (A). (II) Frequency of transfers The Secretary shall transfer amounts required by subclause (I) to be transferred to the Account not less frequently than quarterly. (iii) Use of amounts Amounts in the Account shall be available, without further appropriation, for the purposes of facilitating the movement of manufacturing from the People's Republic of China to the United States. (iv) Investment of amounts (I) In general Except as provided in subclause (II), the Secretary shall invest such portion of the Account as is not required to meet current withdrawals in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States. (II) Authorization of investment in other instruments (aa) In general The Secretary may invest such portion of the Account as the Secretary anticipates will be held in the Account for not less than 2 years in equity securities or other securities through a commercial bank if the Secretary determines such investments are appropriate. (bb) Definitions In this subclause, the terms equity security and security have the meanings given those terms in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a) ). (III) Interest and proceeds The interest on, and the proceeds from the sale or redemption of, any obligations held in the Account shall be credited to and form a part of the Account. (2) Prohibition on de minimis entries from certain countries (A) In general Not later than one year after the date of the