; and (C) by inserting optometrist grade after Podiatrist grade . (c) Retroactive authority for compensation (1) In general The Secretary of Veterans Affairs may pay retroactive compensation to a covered employee in an amount that equals the amount of compensation that was authorized to be paid to such covered employee during the period specified in paragraph (2), but was deferred and paid to such employee in the calendar year following the calender year in which such compensation was authorized because the payment for such compensation would have exceeded an applicable cap on annual compensation. (2) Period specified The period specified in this paragraph is the period beginning on January 8, 2006, and ending on December 31, 2017. (3) Exclusion Compensation authorized under this subsection shall not be included in the calculation of any aggregate limit on compensation for a covered employee for the year in which it is paid. (4) Charging of compensation Compensation authorized under this subsection shall be charged to the appropriate medical care appropriation account of the Department of Veterans Affairs for the fiscal year in which the work was performed except as follows: (A) In the case of an account that has closed pursuant to section 1552 of title 31, United States Code, the compensation shall be charged to a current appropriation account in accordance with section 1553 of such title. (B) In the case of an expired account that has not closed, if charging the compensation to the expired account would cause such account to have a negative unliquidated or unexpended balance, the compensation may be charged to a current appropriation account available for the same purpose. (5) Definitions In this subsection: (A) The term compensation means any pay, including salary, awards, and incentives. (B) The term covered employee means a physician, podiatrist, or dentist subject to market pay under section 7431 of title 38, United States Code. 143. Reimbursement of ambulance cost for care for certain rural veterans (a) In