respect to individuals who may not have filed a tax return for taxable year 2019. (f) Appropriations To carry out rebates and address COVID-Related tax administration issues (1) In general Immediately upon the enactment of this Act, the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2021: (A) Department of the Treasury (i) For an additional amount for Department of the Treasury—Internal Revenue Service—Taxpayer Services , $178,335,000, to remain available until September 30, 2021. (ii) For an additional amount for Department of the Treasury—Internal Revenue Service—Operations Support , $273,237,000, to remain available until September 30, 2021. (iii) For an additional amount for Department of the Treasury—Internal Revenue Service—Enforcement , $57,428,000, to remain available until September 30, 2021. Amounts made available in appropriations under this subparagraph may be transferred between such appropriations upon the advance notification of the Committees on Appropriations of the House of Representatives and the Senate. Such transfer authority is in addition to any other transfer authority provided by law. (B) Social Security Administration For an additional amount for Social Security Administration—Limitation on Administrative Expenses , $38,000,000, to remain available until September 30, 2021. (C) Railroad Retirement Board For an additional amount for Railroad Retirement Board—Limitation on Administration , $8,300, 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)(A). 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