; selection The Secretary shall provide for eligible entities to apply for grants under the program under this section and shall select applicant eligible entities to receive grants under the program under this section based on a competition, in accordance with such criteria as the Secretary shall establish. (c) Authorization of appropriations There is authorized to be appropriated for grants under the program under this section $10,000,000 for each of fiscal years 2024 through 2034. 204. Payroll credit for cooling centers (a) In general Section 3111 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Credit for cooling centers (1) In general In the case of an eligible employer, there shall be allowed as a credit against the tax imposed by subsection (a) for each calendar quarter an amount equal to the sum of the amounts determined under subparagraphs (A) and (B) of paragraph (2). (2) Amount of credit (A) Extended hours The amount determined under this paragraph is the hourly cost of labor of the taxpayer multiplied by the number of hours such taxpayer remained open to the public outside of normal operating hours during a heat emergency during the calendar quarter. (B) Free admission days The amount determined under this paragraph is the average daily admission revenue of the taxpayer multiplied by the number of days during the calendar quarter that such taxpayer waived admission fees during a heat emergency. (C) Heat emergency For the purposes of this subsection, the term heat emergency means an excessive heat warning, excessive heat watch, or heat advisory issued by the National Weather Service. (3) Limitation The credit allowed by paragraph (1) shall not exceed the tax imposed by subsection (a) for any calendar quarter on the wages paid with respect to the employment of all individuals in the employ of the employer. (4) Carryover of unused credit If the amount of the credit allowed under paragraph (1) exceeds the limitation of paragraph (3) for any calendar