other source for the purpose of making such payments. (e) Use of fund To make other payments In addition to the use described in subsection (d), amounts in the Fund shall be available without further appropriation or fiscal year limitation— (1) to make payments under chapter 95 of subtitle H of the Internal Revenue Code of 1986 pursuant to sections 9006(b) and 9008(j) of such Code, subject to reductions under section 9013(b) of such Code