; transfer of credits (a) In general Subchapter B of chapter 65 is amended by striking sections 6417 and 6418 (and by striking the items relating to such sections in the table of sections for such subchapter). (b) Conforming amendments (1) Section 50(d) is amended by striking In the case of a real estate investment trust making an election under section 6418, paragraphs (1)(B) and (2)(B) of the section 46(e) referred to in paragraph (1) of this subsection shall not apply to any investment credit property of such real estate investment trust to which such election applies . (2) Section 39(a) is amended by striking paragraph (4). (3) Section 13801 of Public Law 117–169 is amended by striking subsection (f). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 243. Transition rule In the case of a taxpayer who entered into a binding written contract or made other concrete investment action after August 26, 2022, and before April 19, 2023, to engage in an activity for which a credit would otherwise be available if not for the application of sections 229 and 244 of this Act, such sections shall not apply. IV Family and Small Business Taxpayer Protection 251. Rescission of certain balances made available to the Internal Revenue Service 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Law 117–169 (commonly known as the Inflation Reduction Act of 2022 ) as of the date of the enactment of this Act are rescinded. C Grow the Economy I Temporary Assistance to Needy Families 301. Recalibration of the caseload reduction credit Section 407(b)(3) of the Social Security Act ( 42 U.S.C. 607(b)(3) ) is amended in each of subparagraphs (A)(ii) and (B), by striking 2005 and inserting 2022 . 302. Eliminating excess maintenance of effort spending in determining caseload reduction credit Section