for rural water systems: Provided further, That not to exceed $4,000,000 of the amounts made available under this heading shall be for solid waste management grants: Provided further, That not to exceed $2,695,000 of the amounts appropriated under this heading shall be available as the Secretary deems appropriate for water and waste direct one percent loans for distressed communities: Provided further, That if the Secretary determines that any portion of the amount made available for one percent loans is not needed for such loans, the Secretary may use such amounts for grants authorized by section 306(a)(2) of the Consolidated Farm and Rural Development Act: Provided further, That if any funds made available for the direct loan subsidy costs remain unobligated after July 31, 2024, such unobligated balances may be used for grant programs funded under this heading: Provided further, That $8,000,000 of the amount appropriated under this heading shall be transferred to, and merged with, the Rural Utilities Service, High Energy Cost Grants Account to provide grants authorized under section 19 of the Rural Electrification Act of 1936 ( 7 U.S.C. 918a ): Provided further, That sections 381E–H and 381N of the Consolidated Farm and Rural Development Act are not applicable to the funds made available under this heading. RURAL ELECTRIFICATION AND TELECOMMUNICATIONS LOANS PROGRAM ACCOUNT (INCLUDING TRANSFER OF FUNDS) The principal amount of loans and loan guarantees as authorized by sections 4, 305, 306, 313A, and 317 of the Rural Electrification Act of 1936 ( 7 U.S.C. 904 , 935, 936, 940c–1, and 940g) shall be made as follows: guaranteed rural electric loans made pursuant to section 306 of that Act, $2,167,000,000