To comply with provisions of the code requiring the authority to pay over to the federal government any excess earnings (generally, the portion of investment income attributable to a yield on investments that is higher than the yield on the bonds received from investment of the proceeds of the bonds and certain monies held in connection with the bonds). The rebate fund is for the sole benefit of the United States of America and will not be subject to the claim of any bond owner. From time to time the Comptroller will transfer to this fund amounts directed by the authority to be paid to the federal government pursuant to the code.