; and (2) eligible entities that are in possession of motor vehicles that are subject to section 2(b). (g) Procedures for marking In carrying out the program established under subsection (a), the Secretary shall issue such regulations as are necessary to establish procedures to mark catalytic converters of vehicles most likely to be targeted for theft with unique identification numbers using a combination of die or pin stamping and high-visibility, high-heat theft deterrence paint without damaging the function of such converter. (h) Annual report Not later than 1 year after the date of enactment of this Act, and annually thereafter for 10 years, the Secretary shall submit to Congress a report on the program established under subsection (a) that includes a description of the progress, results, and any findings of the program, including the total number of catalytic converters marked under the program and, to the extent known, whether any catalytic converters marked under the program were stolen and the outcome of any criminal investigation into the threats. (i) Funding (1) Unobligated funding available Of the unobligated balances appropriated by the American Rescue Plan Act of 2021, $7,000,000 shall be made available to carry out this section. (2) Authorization of appropriations In the event that the total of $7,000,000 of the funds described under paragraph (1) may not be made available to carry out this section, there are authorized to be appropriated to carry out this section an amount equal to the remaining funding necessary to total $7,000,000. 4. Requirements for purchase of catalytic converters and retention of seller information (a) Inclusion of catalytic converters Section 33101(6) of title 49, United States Code, is amended— (1) in subparagraph (K), by striking and ; (2) in subparagraph (L), by striking (K) and inserting (L) ; (3) by redesignating subparagraph (L) as subparagraph (M); and (4) by inserting after subparagraph (K), the following: (L) the catalytic converter