Summary of FY 2013 Appropriations Language

Below is a summary of proposed Treasury

appropriations language changes from the FY 

2012 enacted bill. Please note that brackets 

indicate which material will be deleted, and 

italics indicate which material will be inserted.

Departmental Offices

Federal Funds

Salaries and Expenses

(Including Transfer of Funds)

For necessary expenses of the Departmental 

Offices including operation and maintenance 

of the Treasury Building and Annex; hire of 

passenger motor vehicles; maintenance, 

repairs, and improvements of, and purchase of 

commercial insurance policies for, real 

properties leased or owned overseas, when 

necessary for the performance of official 

business; terrorism and financial intelligence 

activities; executive direction program

activities; international affairs and economic 

policy activities; domestic finance and tax 

policy activities; and Treasury-wide 

management policies and programs activities, 

[$308,388,000] $301,216,000: Provided, That

of the amount appropriated under this heading, 

[$100,000,000 is for the Office of Terrorism 

and Financial Intelligence, of which not to 

exceed $26,608,000 is available for 

administrative expenses: Provided further,

That of the amount appropriated under this 

heading,] not to exceed $3,000,000, to remain 

available until September 30, [2013] 2014, is 

for information technology modernization 

requirements; not to exceed $350,000 is for 

official reception and representation expenses; 

and not to exceed $258,000 is for unforeseen 

emergencies of a confidential nature, to be 

allocated and expended under the direction of 

the Secretary of the Treasury and to be 

accounted for solely on his certificate: 

Provided further, That of the amount 

appropriated under this heading, $6,787,000, 

to remain available until September 30, [2013] 

2014, is for the Treasury-wide Financial 

Statement Audit and Internal Control 

Program: Provided further, That of the 

amount appropriated under this heading, 

$500,000, to remain available until September 

30, [2013] 2014, is for secure space

requirements: Provided further, That of the 

amount appropriated under this heading, up to 

$3,400,000, to remain available until 

September 30, [2014] 2015, is to develop and 

implement programs within the Office of 

Critical Infrastructure Protection and 

Compliance Policy, including entering into 

cooperative agreements: Provided further, 

That notwithstanding any other provision of 

law, of the amount appropriated under this 

heading, up to $1,000,000 may be contributed 

to the Organization for Economic Cooperation 

and Development for the Department's 

participation in programs related to global tax 

administration.

Department-Wide Systems and Capital 

Investments Programs

For development and acquisition of automatic 

data processing equipment, software, and 

services and for repairs and renovations to 

buildings owned by the Department of the 

Treasury, $7,108,000, to remain available 

until September 30, 2015: Provided, That 

these funds shall be transferred to accounts 

and in amounts as necessary to satisfy the 

requirements of the Department’s offices, 

bureaus, and other organizations; Provided 

further, That this transfer authority shall be in 

addition to any other transfer authority 

provided in this Act.

Office of Inspector General

For necessary expenses of the Office of 

Inspector General in carrying out the

provisions of the Inspector General Act of 

1978, [$29,641,000] $28,593,000, as 

amended, of which not to exceed $2,000,000 

shall be available for official travel expenses,

including hire of passenger motor vehicles; 
and of which not to exceed $100,000 for 

unforeseen emergencies of a confidential 

nature, to be allocated and expended under the 

direction of the Inspector General of the

Treasury[; and of which not to exceed $2,500 

shall be available for official reception and 

representation expenses].

Treasury Inspector General for Tax 

Administration

Salaries and Expenses

For necessary expenses of the Treasury 

Inspector General for Tax Administration in 

carrying out the Inspector General Act of 

1978, as amended, including purchase (not to 

exceed 150 for replacement only for policetype use) and hire of passenger motor vehicles 

(31 U.S.C. 1343(b)); services authorized by 5 

U.S.C. 3109, at such rates as may be

determined by the Inspector General for Tax 

Administration; [$151,696,000] $153,834,000

of which not to exceed $6,000,000 shall be 

available for official travel expenses; of which

not to exceed $500,000 shall be available for 

unforeseen emergencies of a confidential 

nature, to be allocated and expended under the 

direction of the Inspector General for Tax 

Administration[; and of which not to exceed 

$1,500 shall be available for official reception 

and representation expenses].

Treasury Forfeiture Fund

([Rescission] Cancellation)

Of the unobligated balances available under 

this heading, [$950,000,000] $830,000,000 are 

[rescinded] hereby permanently cancelled.

Community Development Financial

Institutions Fund Program Account

To carry out the Community Development 

Banking and Financial Institutions Act of 

1994 (Public Law 103–325), including 

services authorized by 5 U.S.C. 3109, but at 

rates for individuals not to exceed the per 

diem rate equivalent to the rate for [ES-3,

notwithstanding section 4707(e) of title 12, 

United States Code with regard to Small 

and/or Emerging Community Development 

Financial Institutions Assistance awards] EX3, $221,000,000, to remain available until 

September 30, [2013] 2014; of which 

$12,000,000,[notwithstanding section 4707(e)

of title 12, United States Code,] shall be for 

financial assistance, technical assistance, 

training and outreach programs, designed to

benefit Native American, Native Hawaiian, 

and Alaskan Native communities and 

provided primarily through qualified

community development lender organizations 

with experience and expertise in community 

development banking and lending in Indian 

country, Native American organizations, 

tribes and tribal organizations and other 

suitable providers; of which, notwithstanding 

section 108(d) of such Act, up to

[$22,000,000] $25,000,000 shall be for a 

Healthy Food Financing Initiative to provide

[grants and loans] financial assistance, 

technical assistance, training and outreach to 

community development financial institutions 

for the purpose of offering affordable 

financing and technical assistance to expand

the availability of healthy food options in 

distressed communities; of which

[$18,000,000] $15,000,000 shall be for the 

Bank Enterprise Awards program; of which up 

to $20,000,000 shall be to implement section 

1204 of the Dodd-Frank Wall Street Reform 

and Consumer Protection Act (Public Law

111-203); and of which up to [$22,965,000]

$21,047,000 may be used for administrative 

expenses, including administration of the New 

Markets Tax Credit Program, up to $550,000 

for the CDFI Bond Guarantee Program, and 

up to $300,000 for the direct loan program; of 

which up to [$10,315,000] $8,337,500 may be 

used for the cost of direct loans[; and of which 

up to $250,000 may be used for administrative 

expenses to carry out the direct loan program]:

Provided, That the cost of direct and 

guaranteed loans, including the cost of 

modifying such loans, shall be as defined in 
section 502 of the Congressional Budget Act 

of 1974: Provided further, That these funds 

are available to subsidize gross obligations for 

the principal amount of direct loans not to 

exceed $25,000,000: Provided further, That

[of the funds awarded under this heading, not 

less than10 percent shall be used for projects 

that serve populations living in persistent 

poverty counties (where such term is defined 

as any county that has had 20 percent or more 

of its population living in poverty over the 

past 30 years, as measured by the 1990, 2000, 

and 2010 decennial censuses)] amounts 

provided under this heading shall be available 

for the cost of guarantees pursuant to and as 

authorized by section 114A of the Riegle 

Community Development and Regulatory 

Improvement Act of 1994 (12 U.S.C. 4701 et 

seq.): Provided further, That funds for the cost 

of guarantees are available to subsidize total 

loan principal not to exceed $1,000,000,000: 

Provided further, That, pursuant to such 

section 114A, up to $1,000,000 collected from 

administration fees may be used for 

administrative expenses of the CDFI Bond 

Guarantee Program, and shall be in addition 

to funds otherwise provided for administrative 

expenses of the CDFI Bond Guarantee 

Program. 

Special Inspector General for the Troubled 

Asset Relief Program

Salaries and Expenses

For necessary expenses of the Office of the 

Special Inspector General in carrying out the 

provisions of the Emergency Economic 

Stabilization Act of 2008 (Public Law 110–

343), [$41,800,000] $40,224,980.

Financial Crimes Enforcement Network

Salaries and Expenses

For necessary expenses of the Financial 

Crimes Enforcement Network including hire 

of passenger motor vehicles; travel and 

training expenses[, including for course 

development,] of non-Federal and foreign 

government personnel to attend meetings and 

training concerned with domestic and foreign 

financial intelligence activities, law 

enforcement, and financial regulation; not to 

exceed $14,000 for official reception and 

representation expenses; and for assistance to 

Federal law enforcement agencies, with or 

without reimbursement, [$110,788,000]

$102,407,000, of which not to exceed 

$34,335,000 shall remain available until 

September 30, [2014] 2015: Provided, That 

funds appropriated in this account may be 

used to procure personal services contracts.

Fiscal Service

Salaries and Expenses

For necessary expenses of operations of the 

Fiscal Service, not including expenses of 

Departmental Offices, $360,531,000; of 

which not to exceed $4,210,000, to remain 

available until September 30, 2015, is for 

information systems modernization 

initiatives; and of which $5,000 shall be 

available for official reception and 

representation expenses: Provided, That the 

sum appropriated herein from the general 

fund for fiscal year 2013 shall be reduced by

not more than $1,000,000 as definitive 

security issue fees and Legacy Treasury 

Direct Investor Account Maintenance fees

are collected, so as to result in a final fiscal 

year 2013 appropriation from the general 

fund estimated at $359,531,000.

In addition, $165,000, to be derived from the 

Oil Spill Liability Trust Fund to reimburse 

administrative and personnel expenses for 

financial management of the Fund, as 

authorized by section 1012 of Public 

Law101–380.

[For necessary expenses of the Financial 

Management Service, $217,805,000, of 

which not to exceed $4,210,000 shall remain 

available until September 30, 2014, for 

information systems modernization 

initiatives; and of which not to exceed 

$2,500 shall be available for official 

reception and representation expenses.]
[For necessary expenses connected with any 

public-debt issues of the United States, 

$173,635,000, of which not to exceed 

$2,500 shall be available for official 

reception and representation expenses, and 

of which not to exceed $10,000,000 shall 

remain available until September 30, 2014, 

to reduce improper payments: Provided, 

That the sum appropriated herein from the 

general fund for fiscal year 2012 shall be 

reduced by not more than $8,000,000 as 

definitive security issue fees and Legacy

Treasury Direct Investor Account 

Maintenance fees are collected, so as to 

result in a final fiscal year 2012 

appropriation from the general fund

estimated at $165,635,000. In addition, 

$165,000 to be derived from the Oil Spill 

Liability Trust Fund to reimburse the Bureau 

for administrative and personnel expenses 

for financial management of the Fund, as 

authorized by section 1012 of Public Law 

101-380.]

Alcohol and Tobacco Tax and Trade 

Bureau

Federal Funds

Salaries and Expenses

For necessary expenses of carrying out section 

1111 of the Homeland Security Act of 2002, 

including hire of passenger motor vehicles, 

[$99,878,000] $96,786,000; of which not to 

exceed $6,000 for official reception and 

representation expenses; not to exceed 

$50,000 for cooperative research and 

development programs for laboratory services; 

and provision of laboratory assistance to State 

and local agencies with or without 

reimbursement[: Provided, That of the amount 

appropriated under this heading, $2,000,000 

shall be for the costs of special law 

enforcement agents to target tobacco 

smuggling and other criminal diversion 

activities].

United States Mint

Federal Funds

Public Enterprise Fund

Pursuant to section 5136 of title 31, United 

States Code, the United States Mint is 

provided funding through the United States 

Mint Public Enterprise Fund for costs 

associated with the production of circulating 

coins, numismatic coins, and protective 

services, including both operating expenses 

and capital investments[.]: Provided, That 

[The] the aggregate amount of new liabilities 

and obligations incurred during fiscal year 

[2012] 2013 under such section 5136 for 

circulating coinage and protective service 

capital investments of the United States Mint 

shall not exceed [$20,000,000] $19,000,000.

Internal Revenue Service

Federal Funds

Taxpayer Services

(Including Transfer of Funds)

For necessary expenses of the Internal 

Revenue Service to provide taxpayer services, 

including pre-filing assistance and education, 

filing and account services, taxpayer advocacy 

services, and other services as authorized by 5 

U.S.C. 3109, at such rates as may be 

determined by the Commissioner,

[$2,239,703,000] $2,253,133,000, of which 

not less than $5,600,000 shall be for the Tax 

Counseling for the Elderly Program, of which 

not less than $9,750,000 shall be available for 

low-income taxpayer clinic grants, of which 

not less than $12,000,000, to remain available 

until September 30, [2013] 2014, shall be

available for a Community Volunteer Income 

Tax Assistance matching grants program for 

tax return preparation assistance[, and of 

which up to $205,000,000 shall be available 

for operating expenses of the Taxpayer 

Advocate Service, and of which $15,481,000]:

Provided, That of the amounts appropriated 

under this heading such sums are necessary 

shall be available for expenses necessary to 

implement the tax credit in title II of division 

A of the Trade Act of 2002 (Public Law 107-

210).
Enforcement

For necessary expenses for tax enforcement 

activities of the Internal Revenue Service to 

determine and collect owed taxes, to provide 

legal and litigation support, to conduct 

criminal investigations, to enforce criminal

statutes related to violations of internal 

revenue laws and other financial crimes, to 

purchase (for police-type use, not to exceed 

850) and hire passenger motor vehicles (31 

U.S.C. 1343(b)), and to provide other services 

as authorized by 5 U.S.C. 3109, at such rates 

as may be determined by the Commissioner, 

[$5,229,367,000] $5,701,670,000, of which 

not less than $60,257,000 shall be for the 

Interagency Crime and Drug Enforcement 

program: Provided, That of the amount 

provided under this heading, not less than

$276,964,000 shall be for the additional 

appropriation for tax activities, including tax 

compliance to address the Federal tax gap, as 

specified for purposes of Section 251(b)(2) of 

the Balanced Budget and Emergency Deficit 

Control Act of 1985, as amended.

Operations Support

For necessary expenses of the Internal 

Revenue Service to support taxpayer services 

and enforcement programs, including rent 

payments; facilities services; printing; postage; 

physical security; headquarters and other IRSwide administration activities; research and 

statistics of income; telecommunications; 

information technology development, 

enhancement, operations, maintenance, and 

security; the hire of passenger motor vehicles 

(31 U.S.C. 1343(b)); and other services as 

authorized by 5 U.S.C. 3109, at such rates as

may be determine by the Commissioner; 

[$3,947,416,000] $4,476,200,000, of which up 

to $250,000,000 shall remain available until 

September 30, [2013] 2014, for information 

technology support; of which up to 

$65,000,000 shall remain available until 

expended for acquisition of real property, 

equipment, construction and renovation of 

facilities; of which not to exceed $1,000,000 

shall remain available until September 30, 

[2014] 2015, for research; of which not less 

than $2,000,000 shall be for the Internal 

Revenue Service Oversight Board; of which 

not to exceed $25,000 shall be for official 

reception and representation expenses: 

Provided, That not later than 14 days after the 

end of each quarter of each fiscal year, the 

Internal Revenue Service shall submit a report 

to the House and Senate Committees on 

Appropriations and the Comptroller General 

of the United States detailing the cost and 

schedule performance for its major 

information technology investments, including 

the purpose and life-cycle stages of the 

investments; the reasons for any cost and 

schedule variances; the risks of such 

investments and strategies the Internal 

Revenue Service is using to mitigate such 

risks; and the expected developmental 

milestones to be achieved and costs to be 

incurred in the next quarter: Provided further, 

That the Internal Revenue Service shall 

include, in its budget justification for fiscal 

year [2013] 2014, a summary of cost and 

schedule performance information for its 

major information technology systems: 

Provided, That, of the amounts provided under 

this heading, such sums as are necessary shall 

be available to fully support tax enforcement 

and compliance activities, including not less 

than $414,064,000 for an additional 

appropriation for tax activities, including tax 

compliance to address the Federal tax gap, as 

specified for purposes of Section 251(b)(2) of 

the Balanced Budget and Emergency Deficit 

Control Act of 1985, as amended.

Business Systems Modernization

For necessary expenses of the Internal 

Revenue Service's business systems

modernization program, $330,210,000, to 

remain available until September 30, [2014] 

2015, for the capital asset acquisition of 

information technology systems, including 

management and related contractual costs of

said acquisitions, including related Internal 
Revenue Service labor costs, and contractual 

costs associated with operations authorized by 

5 U.S.C. 3109: Provided, That, not later than 

14 days after the end of each quarter of each 

fiscal year, the Internal Revenue Service shall 

submit a report to the House and Senate 

Committees on Appropriations and the 

Comptroller General of the United States 

detailing the cost and schedule performance 

for CADE2 and Modernized e-File 

information technology investments, including 

the purposes and life-cycle stages of the 

investments; the reasons for any cost and 

schedule variances; the risks of such 

investments and the strategies the Internal 

Revenue Service is using to mitigate such 

risks; and the expected developmental 

milestones to be achieved and costs to be 

incurred in the next quarter.

Administrative Provisions-Internal

Revenue Service

(Including Transfer of Funds)

SEC. 101. Not to exceed 5 percent of any 

appropriation made available in this Act to the 

Internal Revenue Service or not to exceed 3 

percent of appropriations under the heading 

"Enforcement'' may be transferred to any other 

Internal Revenue Service appropriation upon 

the advance [approval] notification of the 

Committees on Appropriations.

SEC. 102. The Internal Revenue Service shall 

maintain a training program to ensure that 

Internal Revenue Service employees are 

trained in taxpayers' rights, in dealing 

courteously with taxpayers, and in crosscultural relations.

SEC. 103. The Internal Revenue Service shall 

institute and enforce policies and procedures 

that will safeguard the confidentiality of 

taxpayer information and protect taxpayers 

against identity theft.

SEC. 104. Funds made available by this or 

any other Act to the Internal Revenue Service 

shall be available for improved facilities and 

increased staffing to provide sufficient and 

effective 1–800 help line service for 

taxpayers. The Commissioner shall continue 

to make the improvement of the Internal 

Revenue Service 1–800 help line service a 

priority and allocate resources necessary [to 

increase phone lines and staff] to improve the 

Internal Revenue Service 1–800 help line 

service.

SEC. 105. Of the funds made available by this 

Act to the Internal Revenue Service, not less 

than $9,486,842,000 shall be specified to pay

for tax for the costs of tax activities, including 

tax compliance to address the Federal tax 

gap, as specified for purposes of Section 

251(b)(2) of the Balanced Budget and 

Emergency Deficit Control Act of 1985, as 

amended.

Administrative Provisions—Department of 

the Treasury

(Including Transfer of Funds)

Sec. 105. Appropriations to the Department 

of the Treasury in this Act shall be available 

for uniforms or allowances therefor, as 

authorized by law (5 U.S.C. 5901), including 

maintenance, repairs, and cleaning; purchase

of insurance for official motor vehicles 

operated in foreign countries; purchase of 

motor vehicles without regard to the general 

purchase price limitations for vehicles 

purchased and used overseas for the current 

fiscal year; entering into contracts with the 

Department of State for the furnishing of 

health and medical services to employees and 

their dependents serving in foreign countries; 

and services authorized by 5 U.S.C. 3109.

Sec. 106. Not to exceed 2 percent of any 

appropriations in this Act made available 

[to]within the headings - Departmental 

Offices--Salaries and Expenses, Office of 

Inspector General, Special Inspector General 

for the Troubled Asset Relief Program, 

[Financial Management Service] the Fiscal 

Service, Alcohol and Tobacco Tax and Trade 
Bureau, and Financial Crimes Enforcement 

Network[, and Bureau of the Public Debt], 

may be transferred between [such] 

appropriations upon the advance [approval]

notification of the Committees on 

Appropriations: Provided, That no transfer 

may increase or decrease any such 

appropriation by more than 2 percent.

Sec. 107. Not to exceed 2 percent of any 

appropriation made available in this Act to the 

Internal Revenue Service may be transferred 

to the Treasury Inspector General for Tax 

Administration's appropriation upon the 

advance [approval] notification of the 

Committees on Appropriations: Provided, 

That no transfer may increase or decrease any 

such appropriation by more than 2 percent.

Sec. 108. Of the funds available for the 

purchase of law enforcement vehicles, no 

funds may be obligated until the Secretary of 

the Treasury certifies that the purchase by the 

respective Treasury bureau is consistent with 

departmental vehicle management principles: 

Provided, That the Secretary may delegate this 

authority to the Assistant Secretary for 

Management.

Sec. 109. None of the funds appropriated in 

this Act or otherwise available to the 

Department of the Treasury or the Bureau of 

Engraving and Printing may be used to 

redesign the $1 Federal Reserve note.

Sec. 110. The Secretary of the Treasury may 

transfer funds from [Financial Management]

the Fiscal Service, Salaries and Expenses to 

the Debt Collection Fund as necessary to 

cover the costs of debt collection: Provided, 

That such amounts shall be reimbursed to such 

salaries and expenses account from debt 

collections received in the Debt Collection 

Fund.

Sec. 111. Section 122(g)(1) of Public Law 

105-119 (5 U.S.C. 3104 note), is further 

amended by striking "[``12] 14 years'' and 

inserting "[``14] 15 years''.

Section 111 continues, for one additional year, 

the Alcohol and Tobacco Tax and Trade 

Bureau’s Pay Demonstration Project to use as 

an intervention tool in the recruitment and 

retention of critical staff positions.

[Sec. 112. None of the funds appropriated or 

otherwise made available by this or any other 

Act may be used by the United States Mint to 

construct or operate any museum without the 

explicit approval of the Committees on 

Appropriations of the House of 

Representatives and the Senate, the House 

Committee on Financial Services, and the 

Senate Committee on Banking, Housing, and 

Urban Affairs.]

[Sec. 113. None of the funds appropriated or 

otherwise made available by this or any other 

Act or source to the Department of the 

Treasury, the Bureau of Engraving and 

Printing, and the United States Mint, 

individually or collectively, may be used to 

consolidate any or all functions of the Bureau 

of Engraving and Printing and the United 

States Mint without the explicit approval of 

the House Committee on Financial Services; 

the Senate Committee on Banking, Housing,

and Urban Affairs; and the Committees on 

Appropriations of the House of 

Representatives and the Senate.]

Removing Section 113 would increase 

Treasury’s flexibility to use the Economy Act 

to save money at the US Mint and BEP 

through cooperative efforts such as shared 

services.

Sec. [114] 112. Funds appropriated by this 

Act, or made available by the transfer of funds 

in this Act, for the Department of the 

Treasury's intelligence or intelligence related 

activities are deemed to be specifically 

authorized by the Congress for purposes of 

section 504 of the National Security Act of 

1947 (50 U.S.C. 414) during fiscal year 
[2012] 2013 until the enactment of the 

Intelligence Authorization Act for Fiscal Year 

[2012] 2013.

Sec. [115]113. Not to exceed $5,000 shall be 

made available from the Bureau of Engraving 

and Printing's Industrial Revolving Fund for 

necessary official reception and representation 

expenses.

[Sec. 116. Section 5114(c) of title 31, United 

States Code (relating to engraving and 

printing currency and security documents), is 

amended by striking ``for a period of not more 

than 4 years''.]

[Sec. 117. In the current fiscal year and each 

fiscal year hereafter, any person who forwards 

to the Bureau of Engraving and Printing a 

mutilated paper currency claim equal to or 

exceeding $10,000 for redemption will be 

required to provide the Bureau their taxpayer 

identification number.]

[Sec. 118. Section 5318(g)(2)(A) of title 31, 

United States Code, is amended--(1) by 

striking clause (i) and inserting the following:

``(i) neither the financial institution, director, 

officer, employee, or agent of such institution 

(whether or not any such person is still 

employed by the institution), nor any other 

current or former director, officer, or

employee of, or contractor for, the financial 

institution or other reporting person, may 

notify any person involved in the transaction 

that the transaction has been reported; and''; 

and (2) in clause (ii)--(A) by striking ``no 

officer or employee of'' and inserting ``no 

current or former officer or employee of or 

contractor for''; and (B) by inserting ``or for'' 

before ``any State''.]

[Sec. 119. Section 5319 of title 31, United 

States Code (relating to availability of 

reports), is amended by inserting after ``title 

5'' the following: ``, and may not be disclosed 

under any State, local, tribal, or territorial 

`freedom of information', `open government', 

or similar law''.]

[Sec. 120. Section 5331(a) of title 31, United 

States Code, is amended--(1) by striking 

paragraph (1) and inserting the following:

``(1)(A) who is engaged in a trade or business, 

and''; (2) by redesignating paragraph (2) as 

subparagraph (B); (3) in subparagraph (B), as 

so redesignated, by adding ``or'' at the end; 

and (4) by inserting after subparagraph (B), as 

so redesignated, the following new paragraph:

``(2) who is required to file a report under 

section 6050I(g) of the Internal Revenue Code 

of 1986,''.]

Sec. [121]114. The Secretary of the Treasury 

shall submit a Capital Investment Plan to the 

Committees on Appropriations of the Senate 

and the House of Representatives not later 

than 30 days following the submission of the 

annual budget for the Administration 

submitted by the President: Provided, That 

such Capital Investment Plan shall include 

capital investment spending from all accounts 

within the Department of the Treasury, 

including but not limited to the Departmentwide Systems and Capital Investment 

Programs account, the Working Capital Fund 

account, and the Treasury Forfeiture Fund 

account: Provided further, That such Capital 

Investment Plan shall include expenditures 

occurring in previous fiscal years for each 

capital investment project that has not been 

fully completed. 

Sec. 115. Section 1324 of title 31, United 

States Code, is amended by adding at the end 

thereof the following new subsection: "(c) 

Amounts appropriated under subsection (a) of 

this section shall be administered, as 

appropriate, as if they were made available 

through separate appropriations to the 

Secretary of the Treasury, the Secretary of 

Homeland Security, and the Attorney General. 

Funds so appropriated shall be available to 

the Secretary of the Treasury for refunds by 

the Internal Revenue Service of taxes collected 
pursuant to the Internal Revenue Code and 

related interest; separately to the Secretary of 

the Treasury for refunds and drawbacks of 

alcohol, tobacco, firearms and ammunition 

taxes and refunds of other taxes which may 

arise and any interest on such refunds, 

including payment of claims for prior fiscal 

years; to the Secretary of Homeland Security 

for refunds and drawbacks of receipts 

collected pursuant to the customs revenue 

functions administered by the Department of 

Homeland Security pursuant to delegation by 

the Secretary of the Treasury and any interest 

on such refunds, including payment of claims 

for prior fiscal years; and to the Attorney 

General for refunds of firearms taxes and 

refunds of other taxes which may arise and 

any interest on such refunds, including 

payment of claims for prior fiscal years.

Section 115 refers to funds appropriated or 

otherwise made available to the Secretary of 

the Treasury, the Secretary of Homeland 

Security, and the Attorney General for refunds 

of taxes and related interest on such refunds, 

drawbacks, and payments of claims for prior 

fiscal years. This provision will alleviate the 

need for the Internal Revenue Service to make 

such refunds, drawbacks and payments on 

behalf of the other federal agencies, and will 

minimize the administrative and accounting 

burdens associated with this process. This 

proposal will not create any new spending.

Sec. 116. Section 5318(a)(1) of title 31, 

United States Code (relating to compliance, 

exemptions, and summons authority), is 

amended by - (1) Inserting after "appropriate"

the following: "federal or (in the case of 

financial institutions without a federal 

supervisor) state"; and (2) Inserting after 

"Service." the following: "In lieu of delegating 

such authority to a state supervisory agency, 

the Secretary is also authorized to rely on 

examinations conducted by a state supervisory 

agency of a category of financial institution. 

The Secretary may only rely on such state 

examinations if the Secretary determines that 

under the laws of the state, the category of 

financial institution is required to comply with 

this subchapter and regulations prescribed 

under this subchapter, or the state supervisory 

agency is authorized to ensure that the 

category of financial institution complies with 

this subchapter and regulations prescribed 

under this subchapter."

Sec. 117. Public Law 91-508, as amended (12 

U.S.C. 1958 et seq.) is amended in section 

128, by (1) Striking "sections 1730d (1) and" 

and inserting in lieu thereof “section”; (2) 

Striking "bank supervisory agency, or other"; 

(3) Inserting after "appropriate" the following

"federal or (in the case of financial 

institutions without a federal supervisor) 

state"; and (4) Inserting after "agency." the 

following: "In lieu of delegating such 

responsibility to a state supervisory agency, 

the Secretary is also authorized to rely on 

examinations conducted by a state supervisory 

agency of a category of financial institution. 

The Secretary may only rely on such state 

examinations if the Secretary determines that 

under the laws of the state, the category of 

financial institution is required to comply with 

this chapter and section 1829b (and 

regulations prescribed under this chapter and 

section 1829b), or the state supervisory 

agency is authorized to ensure that the 

category of financial institution complies with 

this chapter and section 1829b (and 

regulations prescribed under this chapter and 

section 1829b)."

Sec. 118. Section 310(b)(2)(E) of title 31, 

United States Code (relating to the Financial 

Crimes Enforcement Network), is amended by 

inserting after "Federal" the first time that it 

appears, the following: "and foreign".

Section 116, 117, and 118 will provide more 

authority for FinCEN to rely on examinations 

conducted by state supervisory agencies for 

nonbank financial institutions and will 
increase information between FinCEN and 

counterpart anti-money laundering/ counterterrorist financing regulators.

Sec. 119. Section 3711 of title 31, United 

States Code, is amended by adding a new 

subsection (j) to read as follows: "(j)(1) The 

Secretary of the Treasury (referred to in this 

subsection as the "Secretary") may locate and 

recover assets of the United States 

Government on behalf of any executive, 

judicial, or legislative agency in accordance 

with such procedures as the Secretary 

considers appropriate. (2) Notwithstanding 

any other law concerning the depositing and 

collection of Federal payments, including 

section 3302(b) of this title, the Secretary may 

retain a portion of the amounts recovered 

pursuant to this subsection to cover the 

Secretary's costs associated with locating and 

recovering assets of the United States. The 

amounts retained shall be deposited into an 

account established in the Treasury to be 

known as the "Unclaimed Assets Recovery 

Account" (referred to in this paragraph as the 

"Account"). Amounts deposited in the 

Account shall be available until expended to 

cover costs associated with implementation 

and operation of the Secretary's asset 

recovery program established under this 

subsection. (3) To carry out the purposes of 

this subsection, the Secretary may: (A) 

Transfer to the Account from funds 

appropriated to the Department of Treasury 

such amounts as may be necessary to meet 

liabilities and obligations incurred prior to 

the receipt of recovered assets; and (B) 

Reimburse any appropriation from which 

funds were transferred under this paragraph 

from the amounts retained from recovered 

assets. Any reimbursement under this 

paragraph shall occur during the period of

availability of the funds originally transferred 

from an appropriation and shall be available 

for the same time period and purposes as 

originally appropriated."

Section 119 would authorize Treasury to use 

its resources to recover assets of the United 

States and to pay any costs from amounts 

recovered, rather than from direct 

appropriations.

Sec. 120. Subchapter IV of chapter 51 of title 

31, United States Code, is hereby amended by 

adding after section 5144 the following new 

section: “Sec. 5145 Currency Reader Program The 

Secretary of the Treasury may implement and 

administer a Currency Reader Program 

through which a United States resident, who is 

blind or visually impaired, may obtain a 

coupon that can be applied toward the 

purchase of a device to denominate United 

States currency. Amounts in the Bureau of 

Engraving and Printing Fund described in 

section 5142 of title 31, United States Code, 

shall be available to pay for expenses of this 

program. The Secretary shall include these 

expenses in the cost charged to the Board of 

Governors of the Federal Reserve System for 

the services of meeting the Board's order for 

new notes.'

Section 120 would authorize the Bureau of 

Engraving and Printing to use a coupon 

program to distribute currency readers to the 

blind and visually impaired, which would be 

much more cost-efficient than loaning these 

readers. 

Sec. 121. Sections 2 and 3 of Public Law 111-

302 are hereby repealed. 

Section 122. Section 5112 of title 31, United 

States Code, is amended as follows: (1) 

Subsection (a)(2) is amended by striking "and 

weighs 11.34 grams"; (2) Subsection (a)(3) is 

amended by striking "and weighs 5.67 

grams"; (3) Subsection (a)(4) is amended by 

striking "and weighs 2.268 grams";

(4)Subsection (a)(5) is amended by striking 

"and weighs 5 grams"; (5) Subsection (a)(6) is 

amended by (A) striking "except as provided 

under subsection (c) of this section," and (B) 

striking "and weighs 3.11 grams"; (6) 
Subsection (b) is amended by striking the first, 

second, third, fourth, sixth, seventh, and 

eighth sentences, and striking "metallic,"; and 

(7) Subsection (c) is amended to read as 

follows: ‘The Secretary shall prescribe the 

weight and the composition of the dollar, halfdollar, quarter-dollar, dime, 5-cent, and onecent coins. In prescribing the weight and the 

composition of the dollar, half-dollar, quarterdollar, dime, 5-cent and one-cent coins, the 

Secretary shall consider such factors that the 

Secretary considers, in the Secretary's sole 

discretion, to be appropriate”. (c) Section 

5113(a) of title 31, United States Code, is 

amended by (1) striking the word "and" after 

"quarter dollar" and inserting after the word 

"dime" ",5-cent, and one-cent"; and (2) 

striking the second and third sentences.

Section 122 would grant the Secretary the 

same authority he presently possesses with

respect to the $1 coin; the authority to 

prescribe the weights and compositions of all 

circulating coins, and to provide the Secretary 

flexibility to change the composition of coins 

to more cost-effective materials.

Sec. 123. Section 5112(t)(6)(B) of title 31, 

United States Code, is amended by striking 

"90 percent silver and 10 percent copper" and 

inserting in its place "no less than 90 percent 

silver." 

Section 123 would provide flexibility in the 

composition of the coins in silver proof sets, 

which would improve efficiency in the 

process of manufacturing these sets thus 

lowering its production costs.

Sec. 124. Section 5112(r) of title 31, United 

States Code, is amended by striking

paragraph (5).

Section 124 would eliminate the requirement 

that the Sacagawea $1 Coin not be less than 

20 percent of the total number of $1 coins 

issued in a year. This would allow the United 

States Mint to issue each particular design of 

the $1 coin in amounts necessary to meet 

public demand and would avoid the 

requirement to issue Native American $1 

Coins in excess of the amounts that 

numismatic customers demand.

Sec. 125. The Internal Revenue Service may 

conduct criminal enforcement investigations 

and prosecutions of excise tax violations of 

Sections 4181 and 4182 and Chapters 51 and 

52 of title 26, United States Code, at the 

discretion of the Commissioner of Internal 

Revenue and in coordination with the Alcohol 

and Tobacco Tax and Trade Bureau.

Section 125 allows the Internal Revenue 

Service (IRS) to conduct tax related criminal 

enforcement for industries regulated by the 

Alcohol and Tobacco Tax and Trade 

Administration (TTB).