; and (3) credited to the Account under subsection (d). (b) Use of amounts Amounts in the Account shall be available, without further appropriation, to carry out titles I and II. (c) Authorization of appropriations (1) In general There are authorized to be appropriated $500,000,000 for fiscal year 2024 for initial capitalization of the Account. (2) Reimbursement of treasury Not later than 2 years after the date of the enactment of this Act, the Account shall reimburse the treasury for the amount appropriated pursuant to the authorization of appropriations under paragraph (1). (d) Investment of amounts (1) In general Except as provided in paragraph (2), the Secretary of the Treasury shall invest such portion of the Account as is not required to meet current withdrawals in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States. (2) Authorization of investment in other instruments (A) In general The Secretary of the Treasury may invest such portion of the Account as the Secretary anticipates will be held in the Account for not less than 2 years in equity securities or other securities through a commercial bank if the Secretary determines such investments are appropriate. (B) Definitions In this paragraph, the terms equity security and security have the meanings given those terms in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a) ). (3) Interest and proceeds The interest on, and the proceeds from the sale or redemption of, any obligations held in the Account shall be credited to and form a part of the Account. 302. Modification of treatment of de minimis entries of articles (a) In general Section 321 of Tariff Act of 1930 ( 19 U.S.C. 1321 ) is amended— (1) by amending subsection (a)(2)(C) to read as follows: (C) in any other case, such amount as the Secretary establishes under subsection (c)(1).