; (2) in subsection (d), by striking paragraph (2) and inserting the following: (2) Requirement To the extent that there are sufficient applications for loans to communities described in paragraph (1), of the amount of the capitalization grant received by a State in a fiscal year, the total amount of loan subsidies made by the State in the fiscal year pursuant to paragraph (1) may not be less than 50 percent. ; (3) in subsection (e), by striking to be made to the State and inserting that was made to the State in fiscal year 2021 ; (4) in subsection (g)(3)— (A) by redesignating subparagraphs (A) through (C) as clauses (i) through (iii), respectively, and indenting appropriately; (B) in the undesignated matter following clause (iii) (as so redesignated), by striking The guidance and regulations shall also and inserting the following: (B) Generally accepted accounting standards The guidance and regulations required under subparagraph (A) shall ; (C) in the matter preceding clause (i) (as so redesignated), by striking The Administrator and inserting the following: (A) In general The Administrator ; and (D) in subparagraph (A) (as so designated)— (i) in clause (ii) (as so redesignated), by striking and at the end; (ii) in clause (iii) (as so redesignated), by striking the period at the end and inserting ; and ; and (iii) by inserting after clause (iii) the following: (iv) guidance to ensure affordable, equitable, transparent and reliable water service provision, to provide protections for households facing service disconnection due to unpaid water service charges, and to promote universal equal access to water services.