((a)) ** Establishment** There is established in the Treasury of the United States a trust fund which shall be known as the Rural Development Trust Fund (in this subchapter referred to as the “Trust Fund”).

((b)) ** Accounts** There are established in the Trust Fund the following accounts:

((1)) The rural community facilities account.

((2)) The rural utilities account.

((3)) The rural business and cooperative development account.

((4)) 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 ; or

((B)) community facility grants under paragraph (19), (20), or (21) of .

((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 ;

((B)) rural water or wastewater technical assistance and training grants under ;

((C)) emergency community water assistance grants under ; or

((D)) solid waste management grants under .

((3)) ** Rural business and cooperative development** The rural business and cooperative development category consists of all amounts made available for—

((A)) business and industry direct and guaranteed loans under ; or

((B)) rural business enterprise grants or rural educational network grants under .

((e)) ** Federally recognized Indian tribe account**

((1)) ** Transfers into account** Each fiscal year, the Secretary shall transfer to the federally recognized Indian tribe account of the Trust Fund 3 percent of the amount deposited into the Trust Fund for the fiscal year under subsection (d).

((2)) ** Use of funds** The Secretary shall make available to federally recognized Indian tribes the amounts in the federally recognized Indian tribe account for use pursuant to any authority described in subsection (d).

((f)) ** Allocation among States** The Secretary shall allocate the amounts in each account specified in subsection (c) among the States in a fair, reasonable, and appropriate manner that takes into consideration rural population, levels of income, unemployment, and other relevant factors, as determined by the Secretary.

((g)) ** Availability of funds allocated for States** The Secretary shall make available to each State the total amount allocated for the State under subsection (f) that remains after applying .section 2009f of this title