; and (ii) to insure debt investments; (C) to collect insurance and reinsurance premiums and pay insurance and reinsurance claims; and (D) to make loans or guaranties upon such terms and conditions as the Corporation may determine under section 1421(b) of the BUILD Act of 2018 ( 22 U.S.C. 9621(b) ) for the purposes of furthering foreign policy, development, and national security objectives of the United States. (4) Under section 1422(b)(3) of that Act ( 22 U.S.C. 9621(b)(3) ), Congress limited the authority described in paragraph (3)(D) by requiring that for any loan or guaranty to a project, the parties to the project bear the risk of loss in an amount equal to at least 20 percent of the guaranteed support by the Corporation in the project. (5) Congress authorized the Corporation to guaranty 100 percent of an obligation, including a loan, a bond issuance, or a tranche of any such loan or bond in which other parties to the project bear the risk of loss in an amount equal to at least 20 percent of the guaranteed support by the Corporation in the project. (6) Obstacles to the implementation of the authorities described in paragraph (3) have constrained the ability of the Corporation to leverage its full capacity to enhance the economic and strategic competitiveness of the United States and to cooperate effectively with foreign partners and the private sector. 4. Sense of Congress It is the sense of Congress that— (1) the proper budgetary treatment of the insurance and reinsurance authorities of the Corporation, including insurance and reinsurance of debt, is not subject to budgetary treatment under the requirements of Federal Credit Reform Act of 1990 ( 2 U.S.C. 661 et seq. )