enactment of this Act, the Commissioner of the Internal Revenue Service shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spend plan for such funds: Provided further , That such amounts are 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. Enforcement For an additional amount for Enforcement , $42,000,000, to remain available until September 30, 2021, to prevent, prepare for, and respond to coronavirus: Provided , That not later than 30 days after the date of the enactment of this Act, the Commissioner of the Internal Revenue Service shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spend plan for such funds: Provided further , That such amounts are 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. Operations Support For an additional amount for Operations Support , $324,000,000, to remain available until September 30, 2021, to prevent, prepare for, and respond to coronavirus: Provided , That not later than 30 days after the date of the enactment of this Act, the Commissioner of the Internal Revenue Service shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spend 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. Administrative Provisions—Internal Revenue Service (Including Transfer Of Funds) 10501. 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 this Act may be transferred among accounts of the Internal Revenue Service to prevent, prepare for, and respond to