To comply with provisions of the Code that require 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 notes) received from investment of the proceeds of the notes and certain monies held in connection with the notes. The rebate fund is for the sole benefit of the United States of America and will not be subject to the claim of any note owner. From time to time the Comptroller will transfer to this fund from the Project Fund (0735) the amounts directed by the authority to be paid to the federal government pursuant to the Code.