; and (C) by adding at the end the following: (10) material has the meaning given the term in section 3729(b) of this title; and (11) obligation has the meaning given the term in section 3729(b) of this title. ; and (2) by adding at the end the following: (d) For purposes of subsection (a)(10), materiality shall be determined in the same manner as under section 3729 of this title. . (j) Promulgation of regulations Not later than 180 days after the date of enactment of this Act, each authority head, as defined in section 3801 of title 31, United States Code, shall— (1) promulgate regulations and procedures to carry out this section and the amendments made by this section; and (2) review and update existing regulations and procedures of the authority to ensure compliance with this section and the amendments made by this section. 103. DOJ Covid–19 fraud strike force teams (a) In general There is appropriated, out of amounts in the Treasury not otherwise appropriated, $300,000,000, to remain available until expended, to the Attorney General to— (1) prosecute the full range of COVID–19 pandemic relief benefit fraud; (2) bring the most egregious and sophisticated offenders of COVID–19 benefit fraud to justice; and (3) recover stolen COVID–19 benefit funds for the people of the United States. (b) Use of funds The Attorney General may use amounts appropriated under subsection (a) to support— (1) COVID–19 fraud enforcement strike forces— (A) comprised of prosecutors, analysts, law enforcement officers, and support staff; and (B) tasked with prosecuting criminal networks and individuals who defrauded COVID–19 pandemic relief benefit programs, including— (i) the paycheck protection program established under section 7(a)(36) of the Small Business Act ( 15 U.S.C. 636(a)(36) ) and economic injury disaster loans made under section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) ) related to COVID–19; and (ii) the unemployment insurance benefit programs authorized during the COVID–19 pandemic