redesignated), and by striking and at the end of paragraph (2) (as so redesignated). (37) Section 7871(a) is amended by striking paragraphs (1) and (3) through (6) and by redesignating paragraphs (2) and (7) as paragraphs (1) and (2), respectively. (38) Section 7871 is amended by striking subsections (c) and (f) and by redesignating subsections (d) and (e) as subsections (c) and (d), respectively. (39) Section 8021 is amended by striking subsection (a) and by redesignating subsections (b) through (f) as subsections (a) through (e), respectively. (40) Section 8022(a)(2)(A) is amended by striking , particularly the income tax . (41) Section 8023 is amended by striking Internal Revenue Service each place it appears and inserting Department of the Treasury . (42) Section 9501(b)(2) is amended by striking subparagraph (C). (43) Section 9702(a) is amended by striking paragraph (4). (44) Section 9705(a) is amended by striking paragraph (4) and by redesignating paragraph (5) as paragraph (4). (45) Section 9706(d)(2)(A) is amended by striking 6103 and inserting 605(e) . (46) Section 9707 is amended by striking subsection (f). (47) Section 9712(d) is amended by striking paragraph (5) and by redesignating paragraph (6) as paragraph (5). (48) Section 9803(a) 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 Phase-out of administration of repealed Federal taxes (a) Appropriations Appropriations for any expenses of the Internal Revenue Service including processing tax returns for years prior to the repeal of the taxes repealed by title I of this Act, revenue accounting, management, transfer of payroll and wage data to the Social Security Administration for years after fiscal year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 (b) Records Federal records related to the administration of taxes repealed by title I of this Act shall be destroyed by the end of fiscal year 2021, except that any records necessary to calculate Social Security benefits shall be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