State and Tribal Assistance Grants and 14 other accounts

B10: Public Law 117-58 (IIJA) provides future appropriations for TAFS: 68-0103 /X fin Fiscal years 2023 -FY2026 as follows: FY2023 -$10,819,000,000; FY2024 -$11,221,000,000; FY2025 -$11,621,000,000; FY2026-$11,621,000,000

B9: Public Law 117-58 (IIJA) provides future appropriations for TAFS: 68-0108 /X in Fiscal years 2023 -2026 as follows: FY2023-$386,800,000; FY2024 -$386,800,000; FY2025 -$386,800,000; FY2026-$386,800,000

B1: P.L. 114-254, Section 197(a) provided a loan limit of $2,073,000,000. P.L 115-31 added $976,000,000, for a total loan limit of $3,049,000,000 for FY 2017. P.L. 115-141 provided a loan limit of $610,000,000, and Section 430 (4) (c) of that same bill provided an additional $6,100,000,000, for a total loan limit of $6,710,000,000 for FY 2018. P.L. 116-6 provided a loan limit of $610,000,000, and Section 429 (c) of that same bill provided an additional $6,700,000,000, for a total loan limit of $7,310,000,000 for FY 2019. P.L. 116-94 provided a loan limit of $11,500,000,000 for FY 2020. P.L.116-260 provided a loan limit of $12,500,000,000 for FY 2021. P.L.117-103 provided a loan limit of $12,500,000,000 for FY 2022. P.L. 117-328 provided a loan limit of $12,500,000,000 for FY 2023. P.L.118-42 provided a loan limit of $12,500,000,000 for FY 2024. Full-Year Continuing Appropriations and Extensions Act, 2025 provided a loan limit of $12,500,000,000 for FY 2025. The cumulative loan limit for WIFIA is $91,069,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, and FY2025.

B3: In accordance with BDR 23-35, the funds made unavailable due to sequester in FY 2025, identified on line 1802 for account 68-4310 /X (Reregistration and Expedited Processing Revolving Fund) are expected to be made available in FY 2026 pursuant to Section 256(k)(6) of the Balanced Budget and Emergency Deficit Control Act of 1985.

B4: The amount on line 1823 for account 68-4310 /X (Reregistration and Expedited Processing Revolving Fund) reflects the sequester reduction of 5.7 percent required by the OMB Report to the Congress on the BBEDCA 251A Sequestration for Fiscal Year 2026

B5: In accordance with BDR 23-35, the funds made unavailable due to sequester in FY 2025, identified on line 1203 for account 68-4365 /X (Damage Assessment and Restoration Revolving Fund) are expected to be made available in FY 2026 pursuant to Section 256(k)(6) of the Balanced Budget and Emergency Deficit Control Act of 1985.

B6: The amount on line 1232 for account 020-00-4365 (Damage Assessment and Restoration Revolving Fund) is required by the OMB Report to the Congress on the BBEDCA 251A Sequestration for Fiscal Year 2026 assuming that the program requires appropriations equal to the amount listed on line 1251. Due to the indefinite nature of this account, the sequester amount in dollars may not be equal to the sequester amount in dollars reflected in the OMB Report to the Congress on the Joint Committee Reductions for Fiscal Year 2026. During the remainder of the fiscal year, if the necessary appropriation is different from the amounts listed on line 1251, the amount of dollars currently reflected on line 1232 is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7 percent reduction to obligations from the beginning of the fiscal year.

B2: During FY2025, EPA is authorized to use these resources for the following loans: $12,587,629 supports New Castle County with a subsidy rate of 0.30 percent and a subsidy cost of $37,762.89; $156,528,628 supports Pflugerville 2 with a subsidy rate of 0.61 percent and a subsidy cost of $954,824.63; $196,000,000.00 supports Indiana Finance Authority Loan 2 with a subsidy rate of 0.22 percent and a subsidy cost of $431,200.00; $318,990,000 supports Portland Loan 2 with a subsidy rate of 1.42 percent and a subsidy cost of $4,529,658.00; $336,000,000.00 supports the re-obligation of Chicago Water that was originally approved in FY2023, with a subsidy rate of 0.49 percent and a subsidy cost of $1,646,400.00; $89,891,562.00 supports King County 3 - Tranche 2 with a subsidy rate of 0.33 percent and a subsidy cost of $296,642.15; $147,301,350.00 supports Florida Keys Aqueduct Authority 2 with a subsidy rate of 0.53 percent and a subsidy cost of $780,697.16; $110,000,000.00 supports Weber Basin Water Conservancy District with a subsidy rate of 0.41 percent and a subsidy cost of $451,000.00; $123,480,000 supports the City of Lake Oswego with a subsidy rate of 0.30 percent with a subsidy cost of $370,440.00; $65,007,667.00 supports King County 3 - Tranche 3 with a subsidy rate of 0.33 percent and a subsidy cost of $214,525.30; $73,279,503.00 supports Ashland with a subsidy rate of 0.52 percent and a subsidy cost of $381,053.42; $86,926,000.00 supports Joliet 3 with a subsidy rate of 0.86 percent and a subsidy cost of $747,563.60; $147,245,000.00 supports the City of Medford with a subsidy rate of 0.63 percent and a subsidy cost of $927,643.50; $176,302,949.00 supports Pflugerville 2 - Tranche 2 with a subsidy rate of 0.63 percent and a subsidy cost of $1,110,708.58; $184,727,654.00 supports the City of Baltimore - Wastewater with a subsidy rate of 0.63 percent and a subsidy cost of $1,163,784.22; $28,106,964.00 supports Rockwood - Loan 2 with a subsidy rate of 0.52 percent with a subsidy cost of $146,156.21; $347,655,441.00 supports the City of Fort Worth with a subsidy rate of 0.32 percent with a subsidy cost of $1,112,497.41. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account.

B2: During FY2025, EPA is authorized to use these resources for the following loans: $12,587,629 supports New Castle County with a subsidy rate of 0.30 percent and a subsidy cost of $37,762.89; $156,528,628 supports Pflugerville 2 with a subsidy rate of 0.61 percent and a subsidy cost of $954,824.63; $196,000,000.00 supports Indiana Finance Authority Loan 2 with a subsidy rate of 0.22 percent and a subsidy cost of $431,200.00; $318,990,000 supports Portland Loan 2 with a subsidy rate of 1.42 percent and a subsidy cost of $4,529,658.00; $336,000,000.00 supports the re-obligation of Chicago Water that was originally approved in FY2023, with a subsidy rate of 0.49 percent and a subsidy cost of $1,646,400.00; $89,891,562.00 supports King County 3 - Tranche 2 with a subsidy rate of 0.33 percent and a subsidy cost of $296,642.15; $147,301,350.00 supports Florida Keys Aqueduct Authority 2 with a subsidy rate of 0.53 percent and a subsidy cost of $780,697.16; $110,000,000.00 supports Weber Basin Water Conservancy District with a subsidy rate of 0.41 percent and a subsidy cost of $451,000.00; $123,480,000 supports the City of Lake Oswego with a subsidy rate of 0.30 percent with a subsidy cost of $370,440.00; $65,007,667.00 supports King County 3 - Tranche 3 with a subsidy rate of 0.33 percent and a subsidy cost of $214,525.30; $73,279,503.00 supports Ashland with a subsidy rate of 0.52 percent and a subsidy cost of $381,053.42; $86,926,000.00 supports Joliet 3 with a subsidy rate of 0.86 percent and a subsidy cost of $747,563.60; $147,245,000.00 supports the City of Medford with a subsidy rate of 0.63 percent and a subsidy cost of $927,643.50; $176,302,949.00 supports Pflugerville 2 - Tranche 2 with a subsidy rate of 0.63 percent and a subsidy cost of $1,110,708.58; $184,727,654.00 supports the City of Baltimore - Wastewater with a subsidy rate of 0.63 percent and a subsidy cost of $1,163,784.22; $28,106,964.00 supports Rockwood - Loan 2 with a subsidy rate of 0.52 percent with a subsidy cost of $146,156.21; $347,655,441.00 supports the City of Fort Worth with a subsidy rate of 0.32 percent with a subsidy cost of $1,112,497.41. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account.

A1: All funding amounts provided for obligation to the Administrator of the Environmental Protection Agency for direct loans administered under the Water Infrastructure Finance and Innovation Act (WIFIA) program are apportioned for the fiscal year, and available for obligation under Category B at such time as the subsidy costs for each project are determined in accordance with the Federal Credit Reform Act of 1990 (2 U.S.C. 661 et seq.), as amended. Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.

A2: The listed subsidy rates, subsidy amounts and loan amounts are notional. The final subsidy rates and subsidy amounts are subject to OMB revision based upon receipt of the final rating opinion letters prior to final acceptance and financing of the WIFIA loans per 33 U.S.C § 3907(a)(1)(D)(ii). Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.

B11: The amount on line 1150 for account (068-X-8145) represent the total of the FY 2025 quarter 1 certified Excise Tax recipts ($412,377,796) and the FY 2025 quarter 2 estimated Excise Tax Recipts ($439,418,000) .

B7: In accordance with BDR 23-35, the funds made unavailable due to sequester in FY 2025 identified on line 1203 for account 68-8145 /X (Hazardous Substance Superfund) are expected to be made available in FY 2026 pursuant to Section 256(k)(6) of the Balanced Budget and Emergency Deficit Control Act of 1985.

A3: The sum of amounts on the anticipated sequestration line 1255 (SEQ) and the corresponding actual sequestration line 1232 (SEQ) is the required sequestration amount in dollars assuming that the program realizes anticipated non-expenditure transfers of appropriations equal to the sum of amounts listed on the anticipated non-expenditure transfer line 1251 (line split 2) and corresponding actual non-expenditure transfer line 1221 (line split 2). Due to the anticipated nature of this account, the sequestration amount in dollars may not be equal to the sequestration amount in dollars reflected in the OMB Report to Congress on the BBEDCA 251A Sequestration for Fiscal Year 2025, issued on March 11, 2024. During the remainder of the fiscal year, if actual non-expenditure transfers are different from the sum of the amounts listed on line 1251 (line split 2) and corresponding actual line 1221 (line split 2), each amount in dollars currently reflected on line 1255 (SEQ) and corresponding line 1232 (SEQ), is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7% reduction to actual non-expenditure transfers in this account from the beginning of the fiscal year. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]