which such overpayments were determined to be made due to fraud. Amounts so retained by the State agency shall be used for any of the purposes described in section 2107(e)(3)(C) of the CARES Act ( 15 U.S.C. 9025(e)(3)(C) ). (b) Treatment under withdrawal standard and immediate deposit requirements Any amount retained by a State pursuant to paragraph (4) or (5) of subsection (a) or under section 2102(d)(4), section 2104(f)(3)(C), or section 2107(e)(3)(C) of the CARES Act, and used for the purposes described therein, shall not be considered to violate the withdrawal standard and immediate deposit requirements of paragraph (4) or (5) of section 303(a) of the Social Security Act ( 42 U.S.C. 503(a) ) or paragraph (3) or (4) of section 3304(a) of the Internal Revenue Code of 1986. (c) Limitation on retention authority The authority of a State to retain any amount pursuant to paragraph (4) or (5) of subsection (a) and under section 2102(d)(4), section 2104(f)(3)(C), and section 2107(e)(3)(C) of the CARES Act shall apply only— (1) with respect to an amount recovered on or after the date of the enactment of this Act