; and (II) in addition to any penalty imposed under clause (i), require the State to expend, in addition to any other amount required to be expended under the State program funded under this part, an amount equal to the amount so misused, for the provision of cash assistance directly to families with an income below 100 percent of the poverty line (as defined in section 673(2) of the Omnibus Budget Reconciliation Act of 1981, including any revision required by such section, applicable to a family of the size involved). . (c) Deadline for publication of notice of rulemaking Within 2 years after the date of the enactment of this Act, the Secretary of Health and Human Services shall publish a notice of rulemaking to implement the amendments made by this section. (d) Effective date The amendments made by this section shall take effect on the later of— (1) the 1st day of the 5th calendar quarter that begins after the date of the enactment of this Act; or (2) the 1st day of the 1st Federal fiscal year that begins after such date of enactment.