PUBLIC LAW 104-127—APR. 4, 1996 110 STAT. 1141 "(3) The rural business and cooperative development account. "(4) The national reserve account. "(5) The federally recognized Indian tribe account. "(c) DEPOSITS INTO ACCOUNTS. — Notwithstanding any other provision of law, each fiscal year— "(1) all amounts made available to carry out the authorities described in subsection (d)(1) for the fiscal year shall be deposited into the rural community facilities account of the Trust Fund; "(2) all amounts made available to carry out the authorities described in subsection (d)(2) for the fiscal year shall be deposited into the rural utilities account of the Trust Fund; and "(3) all amounts made available to carry out the authorities described in subsection (d)(3) for the fiscal year shall be deposited into the rural business and cooperative development account of the Trust Fund. "(d) FUNCTION CATEGORIES.—The function categories described in this subsection are the following: "(1) RURAL COMMUNITY FACILITIES.—The rural community development category consists of all amounts made available for— "(A) community facility direct and guaranteed loans under section 306(a)(1); or "(B) community facility grants under section 306(a)(19). "(2) RURAL UTILITIES. —The rural utilities category consists of all amounts made available for— "(A) water or waste disposal grants or direct or guaranteed loans under paragraph (1) or (2) of section 306(a); "(B) rural water or wastewater technical assistance and training grants under section 306(a)(14); "(C) emergency community water assistance greints under section 306A; or "(D) solid waste management grants under section 310B(b). " (3) RURAL BUSINESS AND COOPERATIVE DEVELOPMENT. — The rural business and cooperative development category consists of all amounts made available for— "(A) rural business opportunity grants under section 306(a)(ll)(A); "(B) business and industry guaranteed loans under section 310B(a)(l); or "(C) rural business enterprise grants or rural educational network grants under section 310B(c). " (e) NATIONAL RESER^^ ACCOUNT. — " (1) TRANSFERS INTO ACCOUNT. — "(A) INITIAL TRANSFER.— Each fiscal year, the Secretary shall transfer to the national reserve account of the Trust Fund from each account specified in subsection (c) not more than the applicable percentage of the amount deposited in each such account for the fiscal year under subsection (c). " (B) REPOOLING OF UNOBLIGATED FUNDS ALLOCATED AMONG THE STATES.— Not earlier than July 15 of each fiscal year, the Secretary shall transfer to the national reserve account from each account specified in subsection (c) any amount in the account that is allocated for any
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