apply with respect to grants made after the date of the enactment of this Act. 502. Internal Revenue Service taxpayer services appropriations There is hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2018, for necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education, filing and account services, taxpayer advocacy services, and other services as authorized by 5 U.S.C. 3109 , at such rates as may be determined by the Commissioner, $2,406,000,000.