(a)
Definitions— In this section—
(1)
the term Committee means the Pandemic Response Accountability Committee established under section 15010 of division B of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 116–136);
(2)
the term covered records means all records, documents, and other materials in the custody or possession of the Department or the White House, as applicable, relating to the implementation and execution of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 116–136);
(3)
the term Department means the Department of the Treasury; and
(4)
the term Special Inspector General means the Special Inspector General for Pandemic Recovery appointed under section 4018 of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 116–136).
(b)
Reporting requirement— If the Inspector General of the Department, the Committee, or the Special Inspector General determines that the Department or the White House has not complied with the requirement to provide timely access to covered records or has prevented or impeded the access of the Inspector General of the Department, the Committee, or the Special Inspector General to those covered records—
(1)
the Inspector General of the Department, the Committee, or the Special Inspector General, as applicable, shall submit to Congress a report on the noncompliance or lack of access not later than 5 days after the date on which the Department or the White House, as applicable, does not comply with the requirement or prevents such access; and
(2)
if the Department has not complied with the requirement or has prevented or impeded such access, there shall be rescinded from the Office of the Secretary of the Department any amounts appropriated to that Office for the fiscal year and deposited into the general fund of the Treasury until the Department complies with the requirement.