to subsection (c), (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986 or any similar authority permitting offset, or (B) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection. (3) Conforming amendments (A) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 6428C, after 6428B, . (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 6428A the following new item: Sec. 6428C. 2022 gas prices rebate. .