Surcharges

(a) In general All sales of coins issued under this Act shall include a surcharge as follows: (1) A surcharge of $35 per coin for the gold coins. (2) A surcharge of $10 per coin for the silver coins. (3) A surcharge of $5 per coin for the half-dollar coins. (b) Distribution All surcharges received by the Secretary from the sale of coins issued under this Act shall be allocated to the Stephen Siller Tunnel to Towers Foundation to support programs that provide mortgage-free homes to Gold Star families, the families of first responders killed in the line of duty, scholarships for their children, resources for disaster response teams, and memorial projects honoring their service and sacrifice. These efforts serve as a living tribute to the enduring legacy of those who have safeguarded and advanced the ideals of the Declaration of Independence from its signing to the present day. (c) Audits The Stephen Siller Tunnel to Towers Foundation 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 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 such issuance, the issuance of such coin would result in the number of commemorative coin programs issued during such year to exceed the annual 2 commemorative coin program issuance limitation under section 5112(m)(1) of title 31, United States Code. The Secretary of the Treasury may issue guidance to carry out this subsection.