To appropriate, with an offset, $36,000,000 for the Seafood Import Monitoring Program of the National Oceanic and Atmospheric Administration to increase audits of imported shrimp and red snapper.

In general— There are appropriated, out of any money in the Treasury not otherwise appropriated, $36,000,000 to the Administrator of the National Oceanic and Atmospheric Administration for fiscal year 2024 for the Seafood Import Monitoring Program to increase audits of imported shrimp and red snapper.

Offset— Of the balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169 (commonly known as the “Inflation Reduction Act of 2022”) that are available for obligation as of the date of the enactment of this Act, $36,000,000 are hereby rescinded.