made available under the heading General Services Administration—General Activities—Federal Citizen Services Fund in title V of division B of Public Law 116–136 are hereby permanently rescinded. 76. The unobligated balances of amounts made available by section 2021 of Public Law 117–2 are hereby permanently rescinded. 77. The unobligated balances of amounts made available by section 2022 of Public Law 117–2 are hereby permanently rescinded. 78. The unobligated balances of amounts made available by section 2023 of Public Law 117–2 are hereby permanently rescinded. 79. The unobligated balances of amounts made available by section 2(c)(2)(D)(v) of the Railroad Unemployment Insurance Act ( 45 U.S.C. 352(c)(2)(D)(v) ), as amended, are hereby permanently rescinded. 80. The unobligated balances of amounts made available by section 2904 of Public Law 117–2 are hereby permanently rescinded, with the exception of $500,000 for the Railroad Retirement Board Office of Inspector General. 81. The unobligated balances of amounts made available by section 7404(a) of Public Law 117–2 are hereby permanently rescinded. II Family and Small Business Taxpayer Protection 251. 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known as the Inflation Reduction Act of 2022 ) as of the date of the enactment of this Act, $1,389,525,000 are hereby rescinded. III Statutory Administrative Pay-as-you-go 261. Short title This title may be cited as the Administrative Pay-As-You-Go Act of 2023 . 262. Definitions In this title— (1) the term administrative action means a rule as defined in section 804(3) of title 5, United States Code