Water Infrastructure Finance And Innovation Progam Account and 1 other account
Schedules
TAFS: 068-0254 2025/2026 - Water Infrastructure Finance And Innovation Progam Account
| Line # | Split | Description | Iteration 2 Previously Approved Amount | Iteration 3 Current OMB Action Amount | Footnotes |
|---|---|---|---|---|---|
| 1000 | 1 | Unob Bal: Brought forward, October 1 | $122,015 | $122,015 | |
| 1061 | 1 | Unob Bal: Antic recov of prior year unpd/pd obl | $5,000,000 | $5,000,000 | |
| 1920 | Total budgetary resources avail (disc. and mand.) | $5,122,015 | $5,122,015 | ||
| 6011 | Appropriated Administrative Budget | $5,122,015 | $5,122,015 | ||
| 6190 | Total budgetary resources available | $5,122,015 | $5,122,015 | ||
TAFS: 068-0254 2026/2027 - Water Infrastructure Finance And Innovation Progam Account
| Line # | Split | Description | Iteration 1 Previously Approved Amount | Iteration 2 Current OMB Action Amount | Footnotes |
|---|---|---|---|---|---|
| 1100 | BA: Disc: Appropriation | $7,640,000 | $7,640,000 | ||
| 1920 | Total budgetary resources avail (disc. and mand.) | $7,640,000 | $7,640,000 | ||
| 6011 | Appropriated Administrative Budget | $7,640,000 | $7,640,000 | ||
| 6190 | Total budgetary resources available | $7,640,000 | $7,640,000 | ||
TAFS: 068-0254 /X - Water Infrastructure Finance And Innovation Progam Account
| Line # | Split | Description | Iteration 3 Previously Approved Amount | Iteration 4 Current OMB Action Amount | Footnotes |
|---|---|---|---|---|---|
| 1000 | Unob Bal: Brought forward, Oct 1 | $368,037,582 | $368,037,582 | ||
| 1061 | Unob Bal: Antic recov of prior year unpd/pd obl | $6,000,000 | $6,000,000 | ||
| 1100 | BA: Disc: Appropriation | $64,634,000 | $64,634,000 | ||
| 1250 | BA: Mand: Anticipated appropriation | Line added— | +$1,025,843,156 $1,025,843,156 | ||
| 1740 | BA: Disc: Spending auth:Antic colls, reimbs, other | $10,000,000 | $10,000,000 | See footnotes below | |
| Footnotes for line 1740 (Previous): | B1: Pursuant to the Water Infrastructure Finance and Innovation Act of 2014 33 USC 3909, Section 5030, and 33 USC 3908, Section 5029, the Administrator of EPA may collect and spend fees at a level that is sufficient to cover: (a) the costs of services of expert firms; (b) all or a portion of the costs to the Federal Government of servicing the Federal credit instruments. P.L. 117-328 provides WIFIA authority to collect fees to be credited to the appropriation and remain available until expended. | ||||
| Footnotes for line 1740 (Current): | B1: Pursuant to the Water Infrastructure Finance and Innovation Act of 2014 33 USC 3909, Section 5030, and 33 USC 3908, Section 5029, the Administrator of EPA may collect and spend fees at a level that is sufficient to cover: (a) the costs of services of expert firms; (b) all or a portion of the costs to the Federal Government of servicing the Federal credit instruments. P.L. 117-328 provides WIFIA authority to collect fees to be credited to the appropriation and remain available until expended. | ||||
| 1920 | Total budgetary resources avail (disc. and mand.) | $448,671,582 | +$1,025,843,156 $1,474,514,738 | ||
| 6012 | Direct Loans (Credit Reform Subsidy) | $432,671,582 | $432,671,582 | ||
| 6013 | Administrative funding from fee collections | $16,000,000 | $16,000,000 | ||
| 6014 | WIFIA Upward Reestimate - Technical | Line added— | +$833,564,191 $833,564,191 | ||
| 6015 | WIFIA Upward Reestimate - Interest | Line added— | +$192,278,965 $192,278,965 | ||
| 6190 | Total budgetary resources available | $448,671,582 | +$1,025,843,156 $1,474,514,738 | ||
TAFS: 068-4372 /X - Water Infrastructure Finance & Innovation Direct Loan Financing
| Line # | Split | Description | Iteration 8 Previously Approved Amount | Iteration 9 OMB Action Amount | Footnotes |
|---|---|---|---|---|---|
| 1400 | BA: Mand: Borrowing authority | $3,000,000,000 | $3,000,000,000 | See footnotes below | |
| Footnotes for line 1400 (Previous): | B2: 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. P.L. 119-74 provided a loan limit of $12,500,000,000 for FY2026. The cumulative loan limit for WIFIA is $103,569,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, FY 2025, and FY 2026. B3: During FY 2025, EPA was authorized to obligate the resources for the following loans:$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 0.85 percent and a subsidy cost of $1,498,575.07; $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; $28,673,153.00 supports the City of Wilton Manors with a subsidy rate of 0.51 percent with a subsidy cost of $146,233.08.The actual obligations will occur in FY 2026. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. B4: During FY2026, EPA is authorized to use these resources for the following loans: $33,890,228 supports Daly City JPFA with a subsidy rate of 0.40 percent and a subsidy cost of $135,560.91; $38,031,340.00 supports Mountain Regional with a subsidy rate of 0.40 percent and a subsidy cost of $152,125.36; $50,597,000.00 supports Big Bear with a subsidy rate of 4.95 percent and a subsidy cost of $2,504,551.50; $609,885,000.00 supports Grand Prairie Water Commission with a subsidy rate of 0.84 percent and a subsidy cost of $5,123,034.00; $108,612,012.00 supports Honolulu Water with a subsidy rate of 1.07 percent and a subsidy cost of $1,162,148.53; $58,283,503.00 supports Amador Water Agency with a subsidy rate of 2.5 percent and a subsidy cost of $1,457,087.58; $39,500,000.00 supports South Sioux City with a subsidy rate of 1.12 percent and a subsidy cost of $442,400.00; $250,771,302.00 supports Las Virgenes with a subsidy rate of 0.40 percent and subsidy cost of $1,003,085.21. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. | ||||
| Footnotes for line 1400 (Current): | B2: 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. P.L. 119-74 provided a loan limit of $12,500,000,000 for FY2026. The cumulative loan limit for WIFIA is $103,569,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, FY 2025, and FY 2026. B3: During FY 2025, EPA was authorized to obligate the resources for the following loans:$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 0.85 percent and a subsidy cost of $1,498,575.07; $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; $28,673,153.00 supports the City of Wilton Manors with a subsidy rate of 0.51 percent with a subsidy cost of $146,233.08.The actual obligations will occur in FY 2026. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. B4: During FY2026, EPA is authorized to use these resources for the following loans: $33,890,228 supports Daly City JPFA with a subsidy rate of 0.40 percent and a subsidy cost of $135,560.91; $38,031,340.00 supports Mountain Regional with a subsidy rate of 0.40 percent and a subsidy cost of $152,125.36; $50,597,000.00 supports Big Bear with a subsidy rate of 4.95 percent and a subsidy cost of $2,504,551.50; $609,885,000.00 supports Grand Prairie Water Commission with a subsidy rate of 0.84 percent and a subsidy cost of $5,123,034.00; $108,612,012.00 supports Honolulu Water with a subsidy rate of 1.07 percent and a subsidy cost of $1,162,148.53; $58,283,503.00 supports Amador Water Agency with a subsidy rate of 1.15 percent and a subsidy cost of $670,260.28; $39,500,000.00 supports South Sioux City with a subsidy rate of 1.12 percent and a subsidy cost of $442,400.00; $250,771,302.00 supports Las Virgenes with a subsidy rate of 0.40 percent and subsidy cost of $1,003,085.21. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. | ||||
| 1840 | BA: Mand: Spending auth:Antic colls, reimbs, other | $81,912,477 | +$1,120,843,155 $1,202,755,632 | See footnotes below | |
| Footnotes for line 1840 (Previous): | B2: 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. P.L. 119-74 provided a loan limit of $12,500,000,000 for FY2026. The cumulative loan limit for WIFIA is $103,569,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, FY 2025, and FY 2026. B3: During FY 2025, EPA was authorized to obligate the resources for the following loans:$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 0.85 percent and a subsidy cost of $1,498,575.07; $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; $28,673,153.00 supports the City of Wilton Manors with a subsidy rate of 0.51 percent with a subsidy cost of $146,233.08.The actual obligations will occur in FY 2026. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. B4: During FY2026, EPA is authorized to use these resources for the following loans: $33,890,228 supports Daly City JPFA with a subsidy rate of 0.40 percent and a subsidy cost of $135,560.91; $38,031,340.00 supports Mountain Regional with a subsidy rate of 0.40 percent and a subsidy cost of $152,125.36; $50,597,000.00 supports Big Bear with a subsidy rate of 4.95 percent and a subsidy cost of $2,504,551.50; $609,885,000.00 supports Grand Prairie Water Commission with a subsidy rate of 0.84 percent and a subsidy cost of $5,123,034.00; $108,612,012.00 supports Honolulu Water with a subsidy rate of 1.07 percent and a subsidy cost of $1,162,148.53; $58,283,503.00 supports Amador Water Agency with a subsidy rate of 2.5 percent and a subsidy cost of $1,457,087.58; $39,500,000.00 supports South Sioux City with a subsidy rate of 1.12 percent and a subsidy cost of $442,400.00; $250,771,302.00 supports Las Virgenes with a subsidy rate of 0.40 percent and subsidy cost of $1,003,085.21. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. B5: During FY2025, EPA was authorized to modify Joliet 1 with a subsidy cost of $1,234,579.67 and a modification adjustment transfer of -$661,516.61; Joliet 2 with a subsidy cost of $677,896.69 and a modification adjustment transfer of -$381,085.37. The actual modification will occur in FY2026. | ||||
| Footnotes for line 1840 (Current): | B2: 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. P.L. 119-74 provided a loan limit of $12,500,000,000 for FY2026. The cumulative loan limit for WIFIA is $103,569,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, FY 2025, and FY 2026. B3: During FY 2025, EPA was authorized to obligate the resources for the following loans:$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 0.85 percent and a subsidy cost of $1,498,575.07; $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; $28,673,153.00 supports the City of Wilton Manors with a subsidy rate of 0.51 percent with a subsidy cost of $146,233.08.The actual obligations will occur in FY 2026. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. B4: During FY2026, EPA is authorized to use these resources for the following loans: $33,890,228 supports Daly City JPFA with a subsidy rate of 0.40 percent and a subsidy cost of $135,560.91; $38,031,340.00 supports Mountain Regional with a subsidy rate of 0.40 percent and a subsidy cost of $152,125.36; $50,597,000.00 supports Big Bear with a subsidy rate of 4.95 percent and a subsidy cost of $2,504,551.50; $609,885,000.00 supports Grand Prairie Water Commission with a subsidy rate of 0.84 percent and a subsidy cost of $5,123,034.00; $108,612,012.00 supports Honolulu Water with a subsidy rate of 1.07 percent and a subsidy cost of $1,162,148.53; $58,283,503.00 supports Amador Water Agency with a subsidy rate of 1.15 percent and a subsidy cost of $670,260.28; $39,500,000.00 supports South Sioux City with a subsidy rate of 1.12 percent and a subsidy cost of $442,400.00; $250,771,302.00 supports Las Virgenes with a subsidy rate of 0.40 percent and subsidy cost of $1,003,085.21. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. B5: During FY2025, EPA was authorized to modify Joliet 1 with a subsidy cost of $1,234,579.67 and a modification adjustment transfer of -$661,516.61; Joliet 2 with a subsidy cost of $677,896.69 and a modification adjustment transfer of -$381,085.37. The actual modification will occur in FY2026. | ||||
| 1842 | BA: Mand: Spending auth: Antic cap tran, red debt | -$1,042,602 | -$1,025,843,156 -$1,026,885,758 | See footnotes below | |
| Footnotes for line 1842 (Previous): | B5: During FY2025, EPA was authorized to modify Joliet 1 with a subsidy cost of $1,234,579.67 and a modification adjustment transfer of -$661,516.61; Joliet 2 with a subsidy cost of $677,896.69 and a modification adjustment transfer of -$381,085.37. The actual modification will occur in FY2026. | ||||
| Footnotes for line 1842 (Current): | B5: During FY2025, EPA was authorized to modify Joliet 1 with a subsidy cost of $1,234,579.67 and a modification adjustment transfer of -$661,516.61; Joliet 2 with a subsidy cost of $677,896.69 and a modification adjustment transfer of -$381,085.37. The actual modification will occur in FY2026. | ||||
| 1920 | Total budgetary resources avail (disc. and mand.) | $3,080,869,875 | +$94,999,999 $3,175,869,874 | See footnotes below | |
| Footnotes for line 1920 (Previous): | B6: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF133. Agency will Ensure that its funds control system will only allot actuals. | ||||
| Footnotes for line 1920 (Current): | B6: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF133. Agency will Ensure that its funds control system will only allot actuals. | ||||
| 6011 | Project: Future Direct Loans | $1,831,299,490 | -$285,082,681 $1,546,216,809 | See footnotes below | |
| Footnotes for line 6011 (Previous): | 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. | ||||
| Footnotes for line 6011 (Current): | 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. | ||||
| 6012 | Estimated Interest paid to Treasury | $60,000,000 | +$94,000,000 $154,000,000 | ||
| 6013 | Daly City JPFA | $33,890,228 | $33,890,228 | ||
| 6014 | Mountain Regional | $38,031,340 | $38,031,340 | ||
| 6015 | Big Bear | $50,597,000 | $50,597,000 | ||
| 6016 | Grand Prairie Water Commission | $609,885,000 | $609,885,000 | ||
| 6017 | Honolulu Water | $108,612,012 | $108,612,012 | ||
| 6018 | Amador Water Agency | $58,283,503 | $58,283,503 | ||
| 6019 | South Sioux City | $39,500,000 | $39,500,000 | ||
| 6020 | Las Virgenes | $250,771,302 | $250,771,302 | ||
| 6021 | WIFIA Downward Reestimate - Technical | Line added— | +$265,344,881 $265,344,881 | ||
| 6022 | WIFIA Downward Reestimate - Interest | Line added— | +$20,737,799 $20,737,799 | ||
| 6190 | Total budgetary resources available | $3,080,869,875 | +$94,999,999 $3,175,869,874 | See footnotes below | |
| Footnotes for line 6190 (Previous): | 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. | ||||
| Footnotes for line 6190 (Current): | 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. | ||||
Footnotes
Footnotes provide further information about, or establish further legal requirements related to the use of, the funds in a given line or set of lines in an apportionment. If footnotes appear on lines 1920 or 6190, they apply to all the lines in the 1xxx and 6xxx sections, respectively. The following are all the footnotes associated with this file.
| Number | Text |
|---|---|
| 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. |
| B1 | Pursuant to the Water Infrastructure Finance and Innovation Act of 2014 33 USC 3909, Section 5030, and 33 USC 3908, Section 5029, the Administrator of EPA may collect and spend fees at a level that is sufficient to cover: (a) the costs of services of expert firms; (b) all or a portion of the costs to the Federal Government of servicing the Federal credit instruments. P.L. 117-328 provides WIFIA authority to collect fees to be credited to the appropriation and remain available until expended. |
| B2 | 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. P.L. 119-74 provided a loan limit of $12,500,000,000 for FY2026. The cumulative loan limit for WIFIA is $103,569,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, FY 2025, and FY 2026. |
| B3 | During FY 2025, EPA was authorized to obligate the resources for the following loans:$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 0.85 percent and a subsidy cost of $1,498,575.07; $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; $28,673,153.00 supports the City of Wilton Manors with a subsidy rate of 0.51 percent with a subsidy cost of $146,233.08.The actual obligations will occur in FY 2026. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. |
| B4 | During FY2026, EPA is authorized to use these resources for the following loans: $33,890,228 supports Daly City JPFA with a subsidy rate of 0.40 percent and a subsidy cost of $135,560.91; $38,031,340.00 supports Mountain Regional with a subsidy rate of 0.40 percent and a subsidy cost of $152,125.36; $50,597,000.00 supports Big Bear with a subsidy rate of 4.95 percent and a subsidy cost of $2,504,551.50; $609,885,000.00 supports Grand Prairie Water Commission with a subsidy rate of 0.84 percent and a subsidy cost of $5,123,034.00; $108,612,012.00 supports Honolulu Water with a subsidy rate of 1.07 percent and a subsidy cost of $1,162,148.53; $58,283,503.00 supports Amador Water Agency with a subsidy rate of 1.15 percent and a subsidy cost of $670,260.28; $39,500,000.00 supports South Sioux City with a subsidy rate of 1.12 percent and a subsidy cost of $442,400.00; $250,771,302.00 supports Las Virgenes with a subsidy rate of 0.40 percent and subsidy cost of $1,003,085.21. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. |
| B5 | During FY2025, EPA was authorized to modify Joliet 1 with a subsidy cost of $1,234,579.67 and a modification adjustment transfer of -$661,516.61; Joliet 2 with a subsidy cost of $677,896.69 and a modification adjustment transfer of -$381,085.37. The actual modification will occur in FY2026. |
| B6 | Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF133. Agency will Ensure that its funds control system will only allot actuals. |
The following are all of the footnotes associated with the previous iteration of this file. Note that previous iterations of accounts in this file may come from multiple previous files.
| File | Number | Text |
|---|---|---|
| 11506093 | 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. |
| 11506093 | 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. |
| 11506093 | 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 |
| 11506093 | 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. |
| 11506093 | 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. |
| 11506093 | 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. |
| 11506093 | 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 |
| 11506093 | B11 | The amount on line 1150 for account (068-X-8145) represent the total of the FY 2025 quarter 1 certified Excise Tax recipts ($412,377,796.49), the FY 2025 quarter 2 estimated Excise Tax Recipts ($371,672,693.5) and the FY 2025 quarter 3 estimated Excise Tax Recipts ($483,571,457.82) |
| 11506504 | A4 | Of the amounts apportioned on line 6012 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $15,000,000 are available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $1,000,000 shall become available for obligation on April 1, 2026, and $1,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A5 | Of the amounts apportioned on line 6013 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $20,000,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $7,000,000 shall become available for obligation on April 1, 2026, and $3,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A6 | 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 2026, issued on May 30, 2025. 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.] |
| 11506504 | A7 | Of the amounts apportioned on line 6014 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $8,000,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $1,000,000 shall become available for obligation on April 1, 2026, and $500,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A8 | Of the amounts apportioned on line 6015 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $5,078,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $1,200,000 shall become available for obligation on April 1, 2026, and $100,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A9 | Of the amounts apportioned on line 6016 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $27,000,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $28,000,000 shall become available for obligation on April 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A10 | Of the amounts apportioned on line 6017 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $4,051,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $1,000,000 shall become available for obligation on April 1, 2026, and $300,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A11 | Of the amounts apportioned on line 6018 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $403,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $100,000 shall become available for obligation on April 1, 2026, and $100,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A12 | Of the amounts apportioned on line 6019 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $8,512,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $3,000,000 shall become available for obligation on April 1, 2026, and $1,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A13 | Of the amounts apportioned on line 6020 for TAFS 068-2026-2027-0108 from amounts provided by P.L. 119-74, $2,000,000 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $1,000,000 shall become available for obligation on April 1, 2026, and $1,108,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | A14 | Of the amounts apportioned on line 6012 for TAFS 068-X-0103 from amounts provided by P.L. 119-74, $4,000,000 are available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $51,000,000 shall become available for obligation on April 1, 2026, and $35,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority] |
| 11506504 | B1 | Pursuant to the Water Infrastructure Finance and Innovation Act of 2014 33 USC 3909, Section 5030, and 33 USC 3908, Section 5029, the Administrator of EPA may collect and spend fees at a level that is sufficient to cover: (a) the costs of services of expert firms; (b) all or a portion of the costs to the Federal Government of servicing the Federal credit instruments. P.L. 117-328 provides WIFIA authority to collect fees to be credited to the appropriation and remain available until expended. |
| 11506504 | B7 | 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. |
| 11506504 | 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 |
| 11506504 | 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 |
| 11506504 | B11 | Amount transferred 68-0103/X pursuant Section 444 of Public Law 119-74, to repurpose previously appropriated in division J of the Infrastructure Investment and Jobs Act (Public Law 117–58) $125,000,000 from the unobligated balances under from EPA’s State and Tribal Assistance Grants” to Department of the Interior |
| 11506504 | B12 | The amount on line 1150 for account (068-X-8145) represent the total of the FY 2025 quarter 1 certified Excise Tax receipts ($412,377,796.49), the FY 2025 quarter 2 estimated Excise Tax Receipts ($371,672,693.5) and the FY 2025 quarter 3 estimated Excise Tax Receipts ($483,571,457.82) |
| 11518866 | 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. |
| 11518866 | 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. |
| 11518866 | B2 | 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. P.L. 119-74 provided a loan limit of $12,500,000,000 for FY2026. The cumulative loan limit for WIFIA is $103,569,000,000 for FY 2017, FY 2018, FY 2019, FY 2020, FY 2021, FY 2022, FY 2023, FY 2024, FY 2025, and FY 2026. |
| 11518866 | B3 | During FY 2025, EPA was authorized to obligate the resources for the following loans:$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 0.85 percent and a subsidy cost of $1,498,575.07; $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; $28,673,153.00 supports the City of Wilton Manors with a subsidy rate of 0.51 percent with a subsidy cost of $146,233.08.The actual obligations will occur in FY 2026. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. |
| 11518866 | B4 | During FY2026, EPA is authorized to use these resources for the following loans: $33,890,228 supports Daly City JPFA with a subsidy rate of 0.40 percent and a subsidy cost of $135,560.91; $38,031,340.00 supports Mountain Regional with a subsidy rate of 0.40 percent and a subsidy cost of $152,125.36; $50,597,000.00 supports Big Bear with a subsidy rate of 4.95 percent and a subsidy cost of $2,504,551.50; $609,885,000.00 supports Grand Prairie Water Commission with a subsidy rate of 0.84 percent and a subsidy cost of $5,123,034.00; $108,612,012.00 supports Honolulu Water with a subsidy rate of 1.07 percent and a subsidy cost of $1,162,148.53; $58,283,503.00 supports Amador Water Agency with a subsidy rate of 2.5 percent and a subsidy cost of $1,457,087.58; $39,500,000.00 supports South Sioux City with a subsidy rate of 1.12 percent and a subsidy cost of $442,400.00; $250,771,302.00 supports Las Virgenes with a subsidy rate of 0.40 percent and subsidy cost of $1,003,085.21. No changes are required on the program account for these loan transactions, only entries on the direct loan financing account. |
| 11518866 | B5 | During FY2025, EPA was authorized to modify Joliet 1 with a subsidy cost of $1,234,579.67 and a modification adjustment transfer of -$661,516.61; Joliet 2 with a subsidy cost of $677,896.69 and a modification adjustment transfer of -$381,085.37. The actual modification will occur in FY2026. |
| 11518866 | B6 | Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF133. Agency will Ensure that its funds control system will only allot actuals. |
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