; and of which $9,000,000 is for indirect administrative expenses for the direct loan program, which may be transferred to and merged with the appropriations for Salaries and Expenses. Administrative Provisions—Small Business Administration (including rescission and transfer of funds) 520. Not to exceed 5 percent of any appropriation made available for the current fiscal year for the Small Business Administration in this Act may be transferred between such appropriations, but no such appropriation shall be increased by more than 10 percent by any such transfers: Provided , That any transfer pursuant to this paragraph shall be treated as a reprogramming of funds under section 608 of this Act and shall not be available for obligation or expenditure except in compliance with the procedures set forth in that section. 521. Of the unobligated balances available for the Immediate Disaster Assistance Program authorized by section 42 of the Small Business Act ( 15 U.S.C. 657n ) and the Expedited Disaster Assistance Loan Program authorized by section 12085 of Public Law 110–246 , $2,600,000 are hereby permanently rescinded: Provided , That no amounts may be rescinded from amounts that were designated by the Congress as emergency requirements pursuant to a concurrent resolution on the budget or the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further , That no amounts may be rescinded from amounts that were designated by the Congress as being for disaster relief pursuant to section 251(b)(2)(D) of the Balanced Budget and Emergency Deficit Control Act of 1985. 522. Section 7(m)(4)(E) of the Small Business Act ( 15 U.S.C. 636(m)(4)(E) ) is amended by striking ‘‘25 percent’’ each place such term appears and inserting ‘‘50 percent’’. United States Postal Service payment to the postal service fund For payment to the Postal Service Fund for revenue forgone on free and reduced rate mail, pursuant to subsections (c) and (d) of section 2401 of title 39, United States Code, $58,118,000: Provided , That mail for