Surcharges

(a) In general All sales of coins issued under this Act shall include a surcharge of— (1) $35 per coin for the $5 gold coin; and (2) $10 per coin for the $1 silver coin. (b) Distribution Subject to section 5134(f)(1) of title 31, United States Code, all surcharges received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the National September 11 Memorial and Museum at the World Trade Center to support the operations and maintenance of the National September 11 Memorial and Museum at the World Trade Center. (c) Audits The National September 11 Memorial and Museum at the World Trade Center shall be subject to the audit requirements of section 5134(f)(2) of title 31, United States Code, with regard to the amounts received under subsection (b). (d) Limitation (1) In general Notwithstanding subsection (a), no surcharge may be included with respect to the issuance under this Act of any coin during a calendar year if, as of the time of that issuance, the issuance of that coin would result in the number of commemorative coin programs issued during that year to exceed the annual 2 commemorative coin program issuance limitation under section 5112(m)(1) of title 31, United States Code. (2) Guidance The Secretary may issue guidance to carry out this subsection.