STRUCTURE OF BUDGET ACCOUNTS.

SEC. 201. STRUCTURE OF BUDGET ACCOUNTS. Section 313 of the National Aeronautics and Space Act of 1958 (42 U.S.C. 2459f) is amended—(1) by amending subsection (a) to read as follows:“(a)(1) Appropriations for the Administration for fiscal year 2007 and thereafter shall be made in three accounts, ‘Science, Aeronautics, and Education’, ‘Exploration Systems and Space Operations’, and an account for amounts appropriated for the necessary expenses of the Office of the Inspector General.“(2) Within the Exploration Systems and Space Operations account, no more than 10 percent of the funds for a fiscal year for Exploration Systems may be reprogrammed for Space Operations, and no more than 10 percent of the funds for a fiscal year for Space Operations may be reprogrammed for Exploration Systems. This paragraph shall not apply to reprogramming for the purposes described in subsection (b)(2).“(3) Appropriations shall remain available for two fiscal years, unless otherwise specified in law. Each account shall include the planned full costs of Administration activities.”; and(2) in subsection (b)—(A) by inserting “(1)” before “To ensure”; and(B) by adding at the end the following new paragraph:“(2) The Administration may also transfer amounts among accounts for the immediate costs of recovering from damage caused by a major disaster (as defined in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5122)) or by an act of terrorism, or for the immediate costs associated with an emergency rescue of astronauts.”.