Rescission of enhanced Internal Revenue Service resources

(a) In general There are hereby rescinded all unobligated balances from amounts appropriated or otherwise made available under section 10301 of Public Law 117–169 (commonly known as the Inflation Reduction Act of 2022). (b) Sense of Congress It is the sense of Congress that amounts equal to the amounts rescinded under subsection (a) should be appropriated for the establishment and administration of an External Revenue Service.