each place it appears and inserting Department of the Treasury . (42) Section 9501(b)(2) of such Code is amended by striking subparagraph (C). (43) Section 9702(a) of such Code is amended by striking paragraph (4). (44) Section 9705(a) of such Code is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4). (45) Section 9706(d)(2)(A) of such Code is amended by striking 6103 and inserting 605(e) . (46) Section 9707 of such Code is amended by striking subsection (f). (47) Section 9712(d) of such Code is amended by striking paragraph (5) and by redesignating paragraph (6) as paragraph (5). (48) Section 9803(a) of such Code is amended by striking (as defined in section 414(f)) . III Other Matters 301. Phase-out of administration of repealed Federal taxes (a) Appropriations Appropriations for any expenses of the Internal Revenue Service including processing tax returns for years prior to the repeal of the taxes repealed by title I of this Act, revenue accounting, management, transfer of payroll and wage data to the Social Security Administration for years after fiscal year 2021 shall not be authorized. (b) Records Federal records related to the administration of taxes repealed by title I of this Act shall be destroyed by the end of fiscal year 2021, except that any records necessary to calculate Social Security benefits shall be retained by the Social Security Administration and any records necessary to support ongoing litigation with respect to taxes owed or refunds due shall be retained until final disposition of such litigation. (c) Conforming Amendments Section 7802 of the Internal Revenue Code of 1986 is amended— (1) by striking subsections (a) and (b) and by redesignating subsections (c) and (d) as subsections (a) and (b), (2) by striking Internal Revenue Service each place it appears and inserting Department of the Treasury , and (3) by striking Commissioner or Commissioner of Internal Revenue each place they appear and inserting Secretary . (d) Effective Date The amendments made