; or (B) to carry out any other authority the use of which the Secretary of the Navy determines would improve the submarine industrial base. (5) Crediting of receipts Notwithstanding any provision of law pertaining to the crediting of amounts received from a sale under the terms of the Arms Export Control Act ( 22 U.S.C. 2761 ), any receipt of the United States as a result of a transfer under this section shall— (A) be credited, at the discretion of the Secretary of the Navy to— (i) the appropriation, fund, or account used in incurring the original obligation; (ii) an appropriate appropriation, fund, or account currently available for the purposes for which the expenditures were made; or (iii) any other appropriation, fund, or account available for the purpose specified in paragraph (4)(B); and (B) remain available for obligation until expended for the same purpose as the appropriation to which the receipt is credited. (6) Applicability of existing law to transfer special nuclear material and utilization facilities for military applications (A) In general With respect to any special nuclear material for use in utilization facilities or any portion of a vessel transferred under this subsection constituting utilization facilities for military applications under section 91 of the Atomic Energy Act of 1954 ( 42 U.S.C. 2121 ), transfer of such material or such facilities shall only occur in accordance with such section 91. (B) Use of funds The Secretary of Energy may use proceeds from a transfer described in subparagraph (A) for the acquisition of submarine naval nuclear propulsion plants and the nuclear fuel to replace the propulsion plants and fuel transferred to the Government of Australia. (b) Repair and refurbishment of AUKUS submarines Section 8680 of title 10, United States Code, is amended— (1) by redesignating subsection (c) as subsection (d)