; and (ii) the period described in subparagraph (A) shall not end before the date that is 60 days after such additional new spending plan is submitted. (3) Funds described The funds described in this paragraph are the following: (A) Any funds made available under clause (ii), (iii), or (iv) of section 10301(1)(A) of Public Law 117–169 . (B) Any funds made available under section 10301(1)(A)(i) of Public Law 117–169 other than funds used for the following purposes: (i) Eliminating any correspondence or return processing backlog. (ii) Reducing call wait times for taxpayers and tax professionals. (b) Annual comprehensive spending plan (1) In general (A) Initial plan Not later than 60 days after the date of the enactment of this Act, the Commissioner of Internal Revenue shall submit to the appropriate Congressional committees a spending plan described in paragraph (2). (B) Subsequent submissions (i) In general For each fiscal year beginning after the plan described in subparagraph (A) is submitted and ending with fiscal year 2031, the Commissioner of Internal Revenue shall submit to the appropriate Congressional committees a spending plan described in paragraph (2) on the date that the President submits the budget required under section 1105(a) of title 31, United States Code. (ii) Reduction in appropriation (I) In general In the case of any failure to submit a plan required under clause (i) by the date that is 7 days after the date the plan is required to be submitted and, the amounts made available under section 10301(1)(A)(ii) of Public Law 117–169 shall be reduced by $10,000,000 for each day after such required date that report has not been submitted. (II) Required date For purposes of this clause, the term required date means, with respect to any plan required under this subparagraph, the date that is 7 days after such plan is required to be submitted. (2) Spending plan (A) In general A spending plan described in this subparagraph is a plan that— (i) details how the funds appropriated under section 10301(1) of