not otherwise appropriated, for the fiscal year ending September 30, 2020— (A) For an additional amount for Department of the Treasury—Bureau of Fiscal Services—Salaries and Expenses , $78,650,000, to remain available until September 30, 2021. (B) For an additional amount for Department of the Treasury—Internal Revenue Service—Taxpayer Services , $148,700,000, to remain available until September 30, 2021. (2) Reports No later than 15 days after enactment of this Act, the Secretary of the Treasury shall submit a plan to the Committees on Appropriations of the House of Representatives and the Senate detailing the expected use of the funds provided by paragraph (1). Beginning 90 days after enactment of this Act, the Secretary of the Treasury shall submit a quarterly report to the Committees on Appropriations of the House of Representatives and the Senate detailing the actual expenditure of funds provided by paragraph (1) and the expected expenditure of such funds in the subsequent quarter. (3) Transfer authority In addition to the authority provided in section 101 of title I of division C of Public Law 116–93 , the funds provided to the Internal Revenue Service in paragraph (1) may be transferred among accounts of the Internal Revenue Service to prevent, prepare for, and respond to coronavirus. On the date of any such transfer, the Commissioner shall notify the Committees on Appropriations of the House of Representatives and Senate of such transfer. 202. Economic assistance payments to certain Federal beneficiaries (a) Payment authorities and amounts (1) Base amount payments Subject to subsection (c), the Secretary of the Treasury shall disburse a base amount payment to each individual who, as of the date of the enactment of this Act, is an eligible individual. Such payment shall be in the amount that would be paid under section 6431(b) of the Internal Revenue Code of 1986 for a single taxpayer with no qualifying children. (2) Income supplement amount payments Subject to subsection (c), the Secretary of the