the administration of taxes repealed by title I of this Act shall be destroyed by the end of fiscal year 2021, except that any records necessary to calculate Social Security benefits shall be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 (1) Subchapter A of chapter 80 is amended by striking sections 7802 and 7804. (2) Section 7803 is amended— (A) by striking subsections (a) and (b) and by redesignating subsections (c) and (d) as subsections (a) and (b), (B) by striking Internal Revenue Service each place it appears and inserting Department of the Treasury , and (C) by striking Commissioner or Commissioner of Internal Revenue each place they appear and inserting Secretary . (d) Effective Date The amendments made by subsection (c) shall take effect on January 1, 2021. 302. Administration of other Federal taxes Section 7801 (relating to the authority of the Department of the Treasury) is amended by adding at the end the following: (d) Excise Tax Bureau There shall be in the Department of the Treasury an Excise Tax Bureau to administer those excise taxes not administered by the Bureau of Alcohol, Tobacco and Firearms. (e) Sales Tax Bureau There shall be in the Department of the Treasury a Sales Tax Bureau to administer the national sales tax in those States where it is required pursuant to section 404, and to discharge other Federal duties and powers relating to the national sales tax (including those required by sections 402, 403, and 405). The Office of Revenue Allocation shall be within the Sales Tax Bureau. . 303. Sales tax inclusive Social Security benefits indexation Subparagraph (D) of section 215(i)(1) of the Social Security Act ( 42 U.S.C. 415(i)(1) ) (relating to cost-of-living increases in Social Security benefits) is amended to read as follows: (D) (i) the term CPI increase percentage , with respect to a base quarter or