Sec. 54.611   Distributing support.

    (a) A telecommunications carrier providing services eligible for 
support under this subpart to eligible health care providers shall treat 
the amount eligible for support under this subpart as an offset against 
the carrier's universal service support obligation for the year in which 
the costs for providing eligible services were incurred.
    (b) If the total amount of support owed to a carrier, as set forth 
in paragraph (a) of this section, exceeds its universal service 
obligation, calculated on an annual basis, the carrier may receive a 
direct reimbursement in the amount of the difference.
    (c) Any reimbursement due a carrier shall be made after the offset 
is credited against that carrier's universal service obligation.
    (d) Any reimbursement due a carrier shall be submitted to that 
carrier no later than the end of the first quarter of the calendar year 
following the year in which the costs were incurred and the offset 
against the carrier's universal service obligation was applied.