LIMITATION ON USE OF TAX REFUND.

SEC. 209. LIMITATION ON USE OF TAX REFUND. (a) In General.—Amtrak may not use any amount received under section 977 of the Taxpayer Relief Act of 1997— (1) for any purpose other than making payments to non-Amtrak States (pursuant to section 977(c) of that Act), or the financing of qualified expenses (as that term is defined in section 977(e)(1) of that Act); or (2) to offset other amounts used for any purpose other than the financing of such expenses. (b) Report by ARC.—The Amtrak Reform Council shall report quarterly to the Congress on the use of amounts received by Amtrak under section 977 of the Taxpayer Relief Act of 1997. [49 U.S.C. 24104 nt]