; (C) any patent application for the firearm; (D) marketing materials and plans; (E) an explanation of why the firearm should not be subject to the prohibition under section 922(v); (F) a description of any features that prevent modification of the firearm; and (G) any other information the Attorney General shall require. (3) Review of application (A) In general Not later than 240 days after the date on which an application is submitted under paragraph (2), the Attorney General shall review the application and issue a written determination approving or denying the application. (B) Request for information The Attorney General may request any additional information from the manufacturer necessary to make the determination under subparagraph (A). (4) Fees (A) In general Not later than 60 days after the date of enactment of this section, the Attorney General shall determine the appropriate fee structure for application submissions under this subsection by licensed manufacturers. (B) Consideration In determining the fee structure required under subparagraph (A), the Attorney General shall ensure that the fees collected are substantial enough to cover the necessary costs associated with carrying out the activities described in subparagraph (A). (C) Firearm Safety Trust Fund (i) Establishment There is established in the Treasury of the United States a fund to be known as the Firearm Safety Trust Fund . (ii) Deposits Notwithstanding section 3302 of title 31, there shall be deposited in the Firearm Safety Trust Fund— (I) all taxes collected by the Bureau of Alcohol, Tobacco, Firearms, and Explosives under subchapter A of chapter 53 of the Internal Revenue Code of 1986; and (II) any fees collected under this paragraph. (iii) Availability of amounts All amounts deposited in the Firearm Safety Trust Fund shall— (I) be deposited as offsetting collections into the Firearm Safety Trust Fund for use by the Attorney General in carrying out the requirements of the GOSAFE Act and the National Firearms Act ( 26 U.S.C. 5849 et seq. )