To rescind the unobligated balances of amounts appropriated for Internal Revenue Service enhancements and use such funding for an External Revenue Service.

In general— There are hereby rescinded all unobligated balances from amounts appropriated or otherwise made available under section 10301 of Public Law 117–169 (commonly known as the “Inflation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”).

Sense of Congress— It is the sense of Congress that amounts equal to the amounts rescinded under subsection (a) should be appropriated for the establishment and administration of an External Revenue Service.