Biden Time Act of 2023 This bill rescinds certain unobligated funds that were provided to address COVID-19 and for activities of the Internal Revenue Service (IRS). Specifically, the bill rescinds unobligated funds that were provided by the American Rescue Plan Act of 2021; the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020; the Families First Coronavirus Response Act; the Coronavirus Aid, Relief, and Economic Security Act (CARES Act); the Paycheck Protection Program and Health Care Enhancement Act; and Divisions M and N of the Consolidated Appropriations Act, 2021. The bill also rescinds specified unobligated funds that were provided for activities of the IRS by the Inflation Reduction Act of 2022.