We don't really know that because the majority Democrat Congress rammed through a several thousand page bill without allowance for anyone to have the time to actually read it. Furthermore, regarding the funding of 87,000 IRS positions:
1. Everyone knows these additional IRS agents will be going after middle class taxpayers whom largely don't have the financial resources to fight the audits. The wealthy taxpayers use accountants and utilize the LAWFUL loopholes in minimizing the amounts of taxes they have to pay.
2. Since the Democrats have already weaponized the IRS, these new agents will be focusing their attention on conservative taxpayers and organizations and will give any Democrats a pass, just like the DOJ and the Fascist Bureau of Instigation have been doing for years.
3. Why would the IRS be arming any new agents (yes, that was listed at one time in their online job postings but has since been taken down. However, since the Biden regime is far from transparent and the criminal liberal media covers for them, we don't know if that's still is part of the job description)?
4. When Democrat Tim Ryan was running for the Senate, he claimed during a town hall that 44,000 IRS agents would be retiring as justification for funding 87,000 new positions. However, I have never heard nor read that from any other sources. Ryan never specified WHEN these 44,000 IRS agents would actually be retiring.