103 STAT. 834 PUBLIC LAW 101-140—NOV. 8, 1989 (B) issuance of such obligations had occurred immediately on the expiration of the debt issuance suspension period. (2) INTEREST CREDITED.— On the first normal interest payment date or within 30 days after the expiration of any debt issuance suspension period (whichever is later) to which this section applies, the Secretary of the Treasury shall credit to each Federal fund an amount determined by the Secretary, after taking into account the actions taken pursuant to paragraph (1), to be equal to the income lost by such Federal fund by reason of any failure to invest amounts in such Federal fund (or any disinvestment) resulting from the limitation of such section 3101(b), including any income lost between the expiration of the debt issuance suspension period and the date of the credit. (b) INTEREST ON MARKET-BASED OBLIGATIONS.—With respect to any Federal fund which invests in market-based special obligations, on the expiration of a debt issuance suspension period to which this section applies, the Secretary of the Treasury shall immediately credit to such fund an amount equal to the interest that would have been earned by such fund during the debt issuance suspension period if the daily balance in such fund that the Secretary was unable to invest by reason of the limitation of such section 3101(b) had been invested each day during such period, overnight, in obliga- tions under chapter 31 of title 31, United States Code, earning interest at a rate determined by the Secretary in accordance with the standard practice of the Department of the Treasury. (c) CREDITED AMOUNTS TREATED AS INTEREST. —All amounts cred- ited under this section shall be treated as interest on obligations issued under chapter 31 of title 31, United States Code, for all purposes of Federal law. (d) DEFINITIONS.— For purposes of this section— (1) DEBT ISSUANCE SUSPENSION PERIOD. —The term "debt issu- ance suspension period" means the period beginning on or after October 31, 1989 and ending on the date of enactment of this Act. (2) FEDERAL FUND. — The term "Federal fund" means any Federal trust fund or Government account established pursuant to Federal law to which the Secretary of the Treasury has issued or is expressly authorized by law directly to issue obliga- tions under chapter 31 of title 31, United States Code, in respect
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