pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. III Department of the Treasury Internal Revenue Service Taxpayer Services For an additional amount for Taxpayer Services , $15,000,000, to remain available until September 30, 2022, for the purposes of carrying out the Families First Coronavirus Response Act: Provided , That amounts provided under this heading in this Act may be transferred to and merged with Operations Support : 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. IV Department of Health and Human Services Indian Health Service Indian Health Services For an additional amount for Indian Health Services , $64,000,000, to remain available until September 30, 2022, for health services consisting of SARS–CoV–2 or COVID–19 related items and services as described in section 6007 of division F of the Families First Coronavirus Response Act (or the administration of such products): Provided , That such amounts shall be allocated at the discretion of the Director of the Indian Health Service: 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. V Department of Health and Human Services Administration for Community Living Aging and Disability Services Programs For an additional amount for Aging and Disability Services Programs , $250,000,000, to remain available until September 30, 2021, for activities authorized under subparts 1 and 2 of part C, of title III, and under title VI, of the Older Americans Act of 1965 ( OAA ), of which $160,000,000 shall be for Home-Delivered Nutrition Services, $80,000,000 shall be for Congregate Nutrition Services, and $10,000,000 shall be for Nutrition Services for Native Americans: Provided , That State matching