State (1) In general For fiscal year 2026 and each subsequent fiscal year, in addition to amounts otherwise available, there are appropriated, out of any funds in the Treasury not otherwise appropriated, to the Department of State an amount equal to the applicable amount for the preceding fiscal year, with such amount to be made available for bilateral and multilateral assistance to support climate and clean energy programs. (2) Applicable amount For purposes of this subsection, the term applicable amount means, with respect to any fiscal year, an amount equal to 25 percent of the increase in revenues to the Treasury during such fiscal year by reason of the application of subchapter E of chapter 38 of the Internal Revenue Code of 1986 (as added by subsection (a)).