Rescission of certain balances made available to the Internal Revenue Service

(a) In general The unobligated balances of amounts appropriated or otherwise made available for enforcement activities of the Internal Revenue Service by section 10301(1)(A)(ii) of Public Law 117–169 (commonly known as the Inflation Reduction Act) as of the date of the enactment of this Act are rescinded. (b) Redirection of funds to U.S. Customs and Border Protection There is appropriated to U.S. Customs and Border Protection for the salaries and expenses of new agents and officers hired for the security of the southern border of the United States an amount equal to the amount rescinded pursuant to subsection (a).