Notwithstanding the Budget Scorekeeping Guidelines and the accompanying list of programs and accounts set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217, and for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (
2 U.S.C. 900 et seq.) and the Congressional Budget Act of 1974 (
2 U.S.C. 621 et seq.), the Fund shall be treated as if it were an account designated as “Appropriated Entitlements and Mandatories for Fiscal Year 1997” in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217.