; (3) the inability of millions of eligible immigrants to become citizens of the United States deprives the United States and the people of the United States of civic, economic, and social benefits; and (4) consistent with the process for naturalization established by the Constitution of the United States, codified by statute, and strengthened by regulations, the Federal Government, in coordination with State and local governments, community-based organizations, and other stakeholders, should establish policies and programs to encourage eligible immigrants to apply for naturalization and to facilitate the naturalization process, with the objective of helping 2,000,000 new Americans naturalize by the end of 2024. 302. Immigration service fees (a) In general Section 286(m) of the Immigration and Nationality Act ( 8 U.S.C. 1356(m) ) is amended to read as follows: (m) Immigration service fees (1) In general Except as provided in paragraph (2), all fees designated by the Secretary of Homeland Security in regulations as immigration adjudication fees shall be deposited as offsetting receipts into the Immigration Examinations Fee Account in the Treasury of the United States, whether such fees are collected directly by the Secretary or through clerks of courts. (2) Guam and Virgin Islands (A) Guam All fees described in paragraph (1) that are received by the Secretary of Homeland Security from applicants residing in Guam shall be remitted to the Department of Revenue and Taxation of Guam. (B) Virgin Islands All fees described in paragraph (1) that are received by the Secretary of Homeland Security from applicants residing in the United States Virgin Islands shall be remitted to the Treasury Division of the United States Virgin Islands. (C) Restrictions All fees remitted pursuant to subparagraph (A) or (B) may not be expended for costs associated with— (i) the civil revocation of naturalization; (ii) Operation Second Look; (iii) Operation Janus