; and (B) for any subsequent fiscal year during which such determination is made, by an amount equal to 1.0 percent. (2) Application of reductions For any fiscal year for which a reduction is made pursuant to paragraph (1) for a department, agency, or element, the amount of the reduction shall be applied on a pro rata basis against each program, project, and activity of such department, agency, or element for that fiscal year. (3) Use of reduced amounts The amount of any reduction made under paragraph (1) shall be deposited in the General Fund of the Treasury and shall be available for purposes of deficit reduction. (b) Accounts excluded The following accounts are excluded from any reductions under subsection (a): (1) Military personnel, reserve personnel, and National Guard personnel accounts of the Department of Defense. (2) The Defense Health Program account of the Department of Defense. (c) Waiver The President may waive subsection (a) with respect to an account if the President— (1) certifies that the application of such subsection to that account would— (A) negatively affect the national security of the United States or members of the Armed Forces who are deployed in combat zones; or (B) affect the Defense Health Program account