In accordance with section 1012(a) of the Congressional Budget and Impoundment Control Act of 1974 (2 U.S.C. 683(a)), I herewith report 73 rescissions of budget authority, totaling $27.4 billion.

https://www.whitehouse.gov/briefings-statements/text-letter-speaker-house-representatives-president-senate-011421/

Why go through this effort for no reason, if it would just be cancelled by Biden?