Investment Grants of the Federal Transit Administration for projects specified in this Act not obligated by September 30, 2027, and other recoveries, shall be directed to projects eligible to use the funds for the purposes for which they were originally provided. 162. Notwithstanding any other provision of law, any funds appropriated before October 1, 2023, under any section of chapter 53 of title 49, United States Code, that remain available for expenditure, may be transferred to and administered under the most recent appropriation heading for any such section. 163. None of the funds made available by this Act or any other Act shall be used to adjust apportionments or withhold funds from apportionments pursuant to section 9503(e)(4) of the Internal Revenue Code of 1986 ( 26 U.S.C. 9503(e)(4) ). Great Lakes St. Lawrence Seaway Development Corporation The Great Lakes St. Lawrence Seaway Development Corporation is hereby authorized to make such expenditures, within the limits of funds and borrowing authority available to the Corporation, and in accord with law, and to make such contracts and commitments without regard to fiscal year limitations, as provided by section 9104 of title 31, United States Code, as may be necessary in carrying out the programs set forth in the Corporation’s budget for the current fiscal year. OPERATIONS AND MAINTENANCE (HARBOR MAINTENANCE TRUST FUND) For necessary expenses to conduct the operations, maintenance, and capital infrastructure activities on portions of the St. Lawrence Seaway owned, operated, and maintained by the Great Lakes St. Lawrence Seaway Development Corporation, $40,288,000, to be derived from the Harbor Maintenance Trust Fund, pursuant to section 210 of the Water Resources Development Act of 1986 ( 33 U.S.C. 2238 ): Provided, That of the amounts made available under this heading, not less than $16,300,000 shall be for the seaway infrastructure program. Maritime Administration MARITIME SECURITY PROGRAM (INCLUDING RESCISSION OF FUNDS) For necessary expenses to maintain