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The two COUNTIFS formulas are structured correctly. If the second formula always returns one extra result, Excel is finding at least one row where column E evaluates to "USED" and the corresponding cell in column B contains today's date. Keep in mind that COUNTIFS also counts hidden or filtered rows, and a cell may display something different while a formula in that cell actually returns "USED".
To identify exactly which row is being counted, if you are using Microsoft 365, try:
=FILTER(ROW(E2:E300),(E2:E300="USED")*(B2:B300=TODAY()),"No matches")
This should return the row number(s) responsible for the count. I would also check for hidden rows and formulas in column E rather than only looking for manually entered "USED" values. If you can share a small sample of columns B and E (with any personal information removed), it should be possible to determine exactly where the extra count is coming from.