programs and the New Markets Tax Credit Program: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. Administrative provision—internal revenue service (including transfer of funds) 10301. In addition to the amounts otherwise available to the Internal Revenue Service in fiscal year 2020, $520,000,000, to remain available until September 30, 2021, shall be available to prevent, prepare for, and respond to coronavirus, including for costs associated with the extended filing season: Provided , That such funds may be transferred by the Commissioner to the Taxpayer Services , Enforcement , or Operations Support accounts of the Internal Revenue Service for an additional amount to be used solely to prevent, prepare for, and respond to coronavirus, domestically or internationally: Provided further , That the Committees on Appropriations of the House of Representatives and the Senate shall be notified in advance of any such transfer: Provided further , That such transfer authority is in addition to any other transfer authority provided by law: Provided further , That not later than 30 days after the date of enactment of this Act, the Commissioner shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spending plan for such funds: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. Independent agencies Election assistance commission Election resilience grants (Including Transfer of Funds) For an additional amount for payments by the Election Assistance Commission to States for contingency planning, preparation, and resilience of elections for Federal office, $3,600,000,000, to remain available until September 30, 2021: Provided , That of the amount provided under this heading,