; or (ii) who is seeking continuing education for purposes of maintaining such certification; (3) (A) have completed a program of baccalaureate or postbaccalaureate education and earned a degree, or completed a concentration, in forensic science or physical or natural sciences, with a chemistry, toxicology, or other closely related scientific or forensic component; and (B) be employed by the eligible entity as a toxicologist or pharmacologist. (g) Tax waiver The payment amounts to an individual under this section or any other benefit received by the individual from the grant recipient shall not be taxable to the individual. (h) Geographic distribution In awarding grants under this section, the Secretary shall take into consideration— (1) the geographic distribution of grant funding among the States; (2) the relative proportion of grant funding between rural and urban areas; and (3) the unique needs of rural communities, including— (A) communities with an incidence of individuals with opioid use disorder that is above the national average; and (B) communities with a shortage of forensic medicine service providers. (i) Authorization of appropriations (1) In general There is authorized to be appropriated to the Secretary to carry out this section $13,000,000 for each of fiscal years 2025 through 2029. (2) Allocations Of the amounts made available each fiscal year under paragraph (1), the Secretary shall allocate— (A) subject to paragraph (3), not less than $7,000,000 for grants to eligible entities carrying out the purpose described in subsection (e)(1)(A); (B) not less than $3,000,000 for grants to eligible entities carrying out the purpose described in subsection (e)(1)(B)