small business has the meaning given the term small business concern under section 3 of the Small Business Act ( 15 U.S.C. 632 ). (17) State The term State has the meaning given such term in section 102(2) of the Housing and Community Development Act ( 42 U.S.C. 5302(2) ). (18) State health subsidy program The term State health subsidy program means a program qualifying as an applicable State health subsidy program under section 1413(e) of the ACA. (19) Trust fund The term Trust Fund refers to the National Full Employment Trust Fund established under section 101. (20) Unit of general local government The term unit of general local government has the meaning given such term in section 102(1) of the Housing and Community Development Act ( 42 U.S.C. 5302(1) ). (21) Urban county The term urban county has the meaning given such term in section 102(6) of the Housing and Community Development Act ( 42 U.S.C. 5302(6) ). (22) WIOA The term WIOA means the Workforce Innovation and Opportunity Act of 2014 as amended ( 29 U.S.C. 3101 et seq. ). I Establishment of National Full Employment Trust Fund 101. National Full Employment Trust Fund There is hereby created an account in the Treasury of the United States to be known as the National Full Employment Trust Fund . 102. Source of funds There is hereby appropriated to the Trust Fund for the fiscal year in which the effective date set forth in section 314(d) occurs, and for each fiscal year thereafter, amounts equivalent to 100 percent of— (1) the taxes (including interest, penalties, and additions to the taxes) received under section 4475 of the Internal Revenue Code of 1986 as added by section 314 of this Act