, 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) 501. For an additional amount for fiscal year 2021, and in addition to the amounts otherwise available to the Internal Revenue Service for the purposes specified in this section, $359,000,000, 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 and subsequent quarterly reports detailing the actual and expected expenditures of 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. The Judiciary Court Of Appeals, District Courts, And Other Judicial Services Salaries and Expenses For an additional amount for Salaries and Expenses , $25,000,000, to prevent, prepare for, and respond to coronavirus, domestically or internationally: Provided , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i)