such designation. 306. Budgetary Offsets (a) Rescission of Certain Balances Made Available to the Internal Revenue Service Of the unobligated balances of amounts appropriated or otherwise made available for activities of the Internal Revenue Service by paragraphs (1)(A)(ii), (1)(A)(iii), (1)(B), (2), (3), (4), and (5) of section 10301 of Public Law 117–169 (commonly known as the Inflation Reduction Act of 2022 ) as of the date of the enactment of this Act, $14,300,000,000 are hereby rescinded. (b) Classification of Budgetary Effects Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of this section shall not be estimated— (1) for purposes of section 251 of such act