Department of the Treasury – Budget in Brief

Summary of FY 2022 Appropriations Language

Below is a summary of proposed Treasury appropriations language changes from the FY 2021 

enacted bill. Please note that brackets indicate which material will be deleted, and italics indicate 

which material will be inserted.

DEPARTMENTAL OFFICES

SALARIES AND EXPENSES

For necessary expenses of the Departmental Offices including operation and maintenance of the 

Treasury Building and Freedman's Bank Building; 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; executive direction program activities; international affairs and economic policy 

activities; domestic finance and tax policy activities, including technical assistance to State, 

local, and territorial entities; and Treasury-wide management policies and programs activities, 

[$233,000,000] $270,669,000: Provided, That of the amount appropriated under this heading—

(1) not to exceed $350,000 is for official reception and representation expenses; (2) 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 the 

Secretary's certificate; and (3) not to exceed [$24,000,000] $34,000,000 shall remain available 

until September 30, [2022] 2023, for— (A) the Treasury-wide Financial Statement Audit and 

Internal Control Program; (B) information technology modernization requirements; (C) the audit, 

oversight, and administration of the Gulf Coast Restoration Trust Fund; (D) the development and 

implementation of programs within the Office of Cybersecurity and Critical Infrastructure 

Protection, including entering into co- operative agreements; (E) operations and maintenance of 

facilities; and (F) international operations. 

OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE

SALARIES AND EXPENSES

For the necessary expenses of the Office of Terrorism and Financial Intelligenceto safeguard the 

financial system against illicit use and to combat rogue nations, terrorist facilitators, weapons of

mass destruction proliferators, human rights abusers, money launderers, drug kingpins, and other

national security threats,[ $175,000,000,] $185,192,000 of which not less than $3,000,000 shall 

be available for addressing human rights violations and corruption, including activities 

authorized by the Global Magnitsky Human Rights Accountability Act (22 U.S.C. 2656 note):

Provided, That of the amounts appropriated under this heading, up to $10,000,000shall remain

available until September 30, [2022] 2023.

CYBERSECURITY ENHANCEMENT ACCOUNT

For salaries and expenses for enhanced cybersecurity for systems operated by theDepartment of

the Treasury, [$18,000,000] $132,027,000, to remain available until September 30, [2023] 2024: 

Provided, That such funds shall supplement and not supplant any other amounts made available

to the Treasury offices and bureaus forcybersecurity: Provided further, That of the total amount

made available under thisheading [$1,000,000] $4,000,000 shall be available for administrative

expensesfor the Treasury Chief Information Officer to provide oversight of the investments
Department of the Treasury – Budget in Brief

made under this heading: Provided further, That such funds shall supplement and not supplant 

any other amounts made available to the Treasury Chief Information Officer.

DEPARTMENT-WIDE SYSTEMS AND CAPITAL INVESTMENTS PROGRAM

For development and acquisition of automatic data processing equipment,software,and services

and for repairs and renovations to buildings owned by the Departmentof the Treasury, 

$6,118,000, to remain available until September 30, [2023] 2024: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 anyother transfer authority provided in this Act: Provided 

further, That none of the funds appropriated under this heading shall be used to support or 

supplement "Internal Revenue Service, Operations Support" or "Internal Revenue Service,

BusinessSystems Modernization". 

OFFICE OF THE INSPECTOR GENERAL

SALARIES AND EXPENSES

For necessary expenses of the Office of Inspector General in carrying out theprovisions of

the Inspector General Act of 1978, [$41,044,000] $42,362,000, including hire of passenger

motor vehicles; of which not to exceed $100,000 shall beavailable for unforeseen 

emergencies of a confidential nature, to be allocated and expended under the direction of the

Inspector General of the Treasury; of which upto $2,800,000 to remain available until

September 30, [2022] 2023, shall be foraudits and investigations conducted pursuant to 

section 1608 of the Resources andEcosystems Sustainability, Tourist Opportunities, and 

Revived Economies of the Gulf Coast States Act of 2012 (33 U.S.C. 1321 note); and of which

not to exceed $1,000 shall be available for official reception and representation expenses.

COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED STATES

For necessary expenses of the Committee on Foreign Investment in the United States, 

$20,000,000, to remain available until expended: Provided, That the chair-person of the 

Committee may transfer such amounts to any department or agency represented on the 

Committee (including the Department of the Treasury) subject to advance notification to the 

Committees on Appropriations of the House of Representatives and the Senate: Provided

further, That amounts so transferred shall re-main available until expended for expenses of

implementing section 721 of the Defense Production Act of 1950, as amended (50 U.S.C. 4565),

and shall be availablein addition to any other funds available to any department or agency:

Provided further, That fees authorized by section 721(p) of such Act shall be credited to this

appropriation as offsetting collections: Provided further, That the total amount ap-propriated

under this heading from the general fund shall be reduced as such offset-ting collections are 

received during fiscal year [2021] 2022, so as to result in a total appropriation from the

general fund estimated at not more than [$15,000,000]$0. For necessary expenses of the 

Committee on Foreign Investment in the United States, $20,000,000, to remain available until 

expended: Provided, That the chair-person of the Committee may transfer such amounts to any 

department or agency represented on the Committee (including the Department of the Treasury) 

subject to advance notification to the Committees on Appropriations of the House of 

Representatives and the Senate: Provided further, That amounts so transferred shall re-main
Department of the Treasury – Budget in Brief

available until expended for expenses of implementing section 721 of the Defense Production

Act of 1950, as amended (50 U.S.C. 4565), and shall be availablein addition to any other funds

available to any department or agency: Provided further, That fees authorized by section 721(p) 

of such Act shall be credited to this appropriation as offsetting collections: Provided further, 

That the total amount ap-propriated under this heading from the general fund shall be reduced as

such offset-ting collections are received during fiscal year [2021] 2022, so as to result in a total

appropriation from the general fund estimated at not more than [$15,000,000] $0.

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

SALARIES AND EXPENSES

For necessary expenses of the Treasury Inspector General for Tax Administrationin carrying out

the Inspector General Act of 1978, as amended, including purchaseand hire of passenger motor 

vehicles (31 U.S.C. 1343(b)); and services authorizedby 5 U.S.C. 3109, at such rates as may be 

determined by the Inspector General forTax Administration; [$170,250,000]$175,762,000, of

which $5,000,000 shall remain available until September 30, [2022]2023; of which not to exceed

$6,000,000 shallbe 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; andof which not to exceed

$1,500 shall be available for official reception and representation expenses. For necessary

expenses of the Treasury Inspector General for Tax Administrationin carrying out the Inspector

General Act of 1978, as amended, including purchaseand hire of passenger motor vehicles (31 

U.S.C. 1343(b)); and services authorizedby 5 U.S.C. 3109, at such rates as may be determined 

by the Inspector General forTax Administration; [$170,250,000] $175,762,000, of which

$5,000,000 shall remain available until September 30, [2022] 2023; of which not to exceed

$6,000,000 shallbe 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; andof which not to exceed

$1,500 shall be available for official reception and representation expenses. 

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM 

ACCOUNT

Act of 1994 (subtitle A of title I of Public Law 103–325), including services authorized by 

section 3109 of title 5, United States Code, but at rates for individuals not to exceed the per diem 

rate equivalent to the rate for EX-III, [$270,000,000] $330,000,000. Of the amount appropriated 

under this heading—(1) not less than [$167,000,000] $217,383,000, notwithstanding section 

108(e) of Public Law 103–325 (12 U.S.C. 4707(e)) with regard to Small and/or Emerging 

Community Development Financial Institutions Assistance awards, is available until September 

30, [2022] 2023, for financial assistance and technical assistance under subparagraphs (A) and 

(B) of section 108(a)(1), respectively, of Public Law 103–325 (12 U.S.C. 4707(a)(1)(A) and 

(B)), of which up to $1,600,000 may be available for training and outreach under section 109 of 

Public Law 103–325 (12U.S.C. 4708), of which up to [$2,374,500] $3,153,750 may be used for 

the cost of direct loans, of which up to $6,000,000, notwithstanding subsection (d) of section 108 

of Public Law 103–325 (12 U.S.C. 4707 (d)), may be available to provide financial assistance, 

technical assistance, training, and outreach to community development financial institutions to 

expand investments that benefit individuals with disabilities, and of which not less than 

$2,000,000 shall be for the Economic Mobility Corps to be operated in conjunction with the 
Department of the Treasury – Budget in Brief

Corporation for National and Community Service, pursuant to 42 U.S.C. 12571: 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 provided under this paragraph, 

excluding those made to community development financial institutions to expand investments 

that benefit individuals with disabilities and those made to community development financial 

institutions that serve populations living in persistent poverty counties, the CDFI Fund shall 

prioritize Financial Assistance awards to organizations that invest and lend in high- poverty 

areas: Provided further, That for purposes of this section, the term "high- poverty area" means 

any census tract with a poverty rate of at least 20 percent as measured by the 2011–2015 5-year 

data series available from the American Community Survey of the Bureau of the Census for all 

States and Puerto Rico or with a poverty rate of at least 20 percent as measured by the 2010 

Island areas Decennial Census data for any territory or possession of the United States; (2) Not 

less than [$16,500,000] $21,500,000, notwithstanding section 108(e) of Public Law 103–325 (12 

U.S.C. 4707(e)), is available until September 30, [2022] 2023, for financial assistance, technical 

assistance, training, and outreach programs designed to benefit Native American, Native 

Hawaiian, and Alaska 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; (3) not less than $26,000,000 is available until 

September 30, [2022] 2023, for the Bank Enterprise Award program; (4) not less than 

$23,000,000, notwithstanding subsections (d) and (e) of section 108 of Public Law 103–325 (12 

U.S.C. 4707(d) and (e)), is available until September 30, [2022] 2023, for a Healthy Food 

Financing Initiative to provide 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 dis- tressed 

communities; (5) not less than $8,500,000 is available until September 30, [2022] 2023, to 

provide grants for loan loss reserve funds and to provide technical assistance for small dollar 

loan programs under section 122 of Public Law 103–325 (12 U.S.C. 4719): Provided, That 

sections 108(d) and 122(b)(2) of such Public Law shall not apply to the provision of such grants 

and technical assistance; up to [$29,000,000] $33,617,000 is available until September 30, 

[2021]2022, for administrative expenses, including administration of CDFI Fund programs and 

the New Markets Tax Credit Program, of which not less than $1,000,000 is for the development 

of tools to better assess and inform CDFI in- vestment performance and CDFI Fund program 

impacts, and up to $300,000 is for administrative expenses to carry out the direct loan program; 

and (7) during fiscal year [2021] 2022, none of the funds available under this heading are 

available for the cost, as defined in section 502 of the Congressional Budget Act of 1974, of 

commitments to guarantee bonds and notes under section 114A of the Riegle Community 

Development and Regulatory Improvement Act of 1994 (12 U.S.C. 4713a): Provided, That 

commitments to guarantee bonds and notes under such section 114A shall not exceed

$500,000,000: Provided further, That such section 114A shall remain in effect until December 

31, [2021] 2022: Provided further, That of the funds awarded under this heading, except those 

provided for the Economic Mobility Corps, not less than 10 percent shall be used for awards that 

support investments that serve populations living in persistent poverty counties: Provided further, 

That for the purposes of this paragraph and paragraph (1), the term "persistent poverty counties" 
Department of the Treasury – Budget in Brief

means any county, including county equivalent areas in Puerto Rico, that has had 20 percent or 

more of its population living in poverty over the past 30 years, as measured by the 1990 and 

2000 decennial censuses and the 2011–2015 5-year data series available from the American 

Community Survey of the Bureau of the Census or any other territory or possession of the United 

States 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 Island Areas Decennial Censuses, or equivalent data, of 

the Bureau of the Census.

SPECIAL INSPECTOR GENERAL FOR THE TROUBLED ASSET RELIEF 

PROGRAM

SALARIES AND EXPENSES

For necessary expenses of the Office of the Special Inspector General in carryingout the 

provisions of the Emergency Economic Stabilization Act of 2008 (Public Law 110–343), 

[$19,000,000] $17,000,000. 

FINANCIAL CRIMES ENFORCEMENT NETWORK

SALARIES AND EXPENSES

For necessary expenses of the Financial Crimes Enforcement Network, includinghire of 

passenger motor vehicles; travel and training expenses of non-Federal and foreign government 

personnel to attend meetings and training concerned with domestic and foreign financial 

intelligence activities, law enforcement, and financialregulation; services authorized by 5 

U.S.C. 3109; not to exceed [$12,000] $45,000for official reception and representation expenses;

and for assistance to Federal lawenforcement agencies, with or without reimbursement,

[$126,963,000] $190,539,000, of which not to exceed [$34,335,000] $94,600,000 shall remain

available until September 30, [2023] 2024 for information technology and to implement

Division F of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal

Year 2021 (Public Law 116–283).

BUREAU OF THE FISCAL SERVICE

SALARIES AND EXPENSES

For necessary expenses of operations of the Bureau of the Fiscal Service, [$345,569,000]

$360,266,000; of which not to exceed $8,000,000, to remain available until September 30,

[2023] 2024, is for information systems modernization initiatives; and of which $5,000 shall be

available for official reception and representation expenses. In addition, $165,000, to be derived

from the Oil Spill Liability Trust Fund to re-imburse 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

SALARIES AND EXPENSES

For necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002,

including hire of passenger motor vehicles, [$124,337,000] $131,330,000; of which $5,000,000 

shall remain available until September 30, 2023; of which not to exceed $6,000 shall be 

available for official reception and representation expenses; and of which not to exceed $50,000

shall beavailable for cooperative research and development programs for laboratory services; and 

provision of laboratory assistance to State and local agencies with or without reimbursement[:
Department of the Treasury – Budget in Brief

Provided, That of the amount appropriated under this heading, $5,000,000 shall be for the costs

of accelerating the processing of formula and labelapplications: Provided further, That of the

amount appropriated under this heading, $5,000,000, to remain available until September 30,

2022, shall be for the costs as-sociated with enforcement of and education regarding the trade

practice provisionsof the Federal Alcohol Administration Act (27 U.S.C. 201 et seq.)]. 

UNITED STATES MINT 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 costsassociated with the

production of circulating coins, numismatic coins, and protectiveservices, including both

operating expenses and capital investments: Provided, Thatthe aggregate amount of new 

liabilities and obligations incurred during fiscal year[2021] 2022 under such section 5136 for

circulating coinage and protective servicecapital investments of the United States Mint shall not

exceed $50,000,000.
Department of the Treasury – Budget in Brief

INTERNAL REVENUE SERVICE

TAXPAYER SERVICES

For necessary expenses of the Internal Revenue Service to provide taxpayer ser-vices, 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, [$2,555,606,000] $2,940,876,000, of which not less than $11,000,0000 shall

be for the Tax Counseling for the Elderly Program,of which not less than $13,000,000 shall be

available for low-incometaxpayer clinic grants, of which not less than $30,000,000, to remain

available until September 30, [2022] 2023, shall be available for the CommunityVolunteer

Income Tax Assistance Matching Grants Program for tax return preparation assistance, and of

which not lessthan $211,000,000 shall be available for operating expenses of the Taxpayer 

Advocate Service: Provided, That of the amounts made available for the Taxpayer Advocate 

Service, not less than$5,500,000 shall be for identity theft and refund fraud casework.

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 violationsof internal revenue laws and other

financial crimes, to purchase and hire passengermotor 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, [$5,212,622,000] $5,462,823,000, of which not to exceed $250,000,000 shall

remainavailable until September 30, [2022] 2023; of which not less than $60,257,000 shall be 

for the Interagency Crime and Drug Enforcement program; and of which not to exceed 

[$15,000,000] $21,000,000 shall be for investigative technology for the Criminal Investigation

Division: Provided, That the amount made available forinvestigative technology for the Criminal

Investigation Division shall be in additionto amounts made available for the Criminal

Investigation Division under the "Operations Support" heading. In addition, $287,452,000, for an

additional amount to meet the terms of a concurrent resolution on the budget for tax enforcement 

activities under this heading, including tax compliance to address the Federal tax gap: 

Provided, That such additional amounts may not be transferred or reprogrammed for any other 

activity.

OPERATIONS SUPPORT

For necessary expenses of the Internal Revenue Service to support taxpayer servicesand 

enforcement programs, including rent payments; facilities services; printing; postage; physical

security; headquarters and other IRS-wide administration activities;research and statistics of

income; telecommunications; information technology development, enhancement, operations,

maintenance, and security; the hire of passengermotor vehicles (31 U.S.C. 1343(b)); the

operations of the Internal Revenue Service Oversight Board; and other services as authorized by 

5 U.S.C. 3109, at such rates as may be determined by the Commissioner; [$3,928,102,000] 

$4,448,195,000, ofwhich not to exceed $275,000,000 shall remain available until September 30,

[2022] 2023; of which not to exceed $10,000,000 shall remain available until expended for

acquisition of equipment and construction, repair and renovation of facilities; of which not to

exceed $1,000,000 shall remain available until September 30, [2023] 2024, for research; of 

which not less than $10,000,000, to remain available until expended, shall be available for 
Department of the Treasury – Budget in Brief

establishment of an application through which entities registering and renewing registrations in 

the System for Award Managementmay request an authenticated electronic certification stating 

that the entity does or does not have a seriously delinquent tax debt; and of which not to exceed 

$20,000 shall be for official reception and representation expenses: Provided, That not laterthan

30 days after the end of each quarter, the Internal Revenue Service shall submita report to the 

Committees on Appropriations of the House of Representatives andthe Senate and the

Comptroller General of the United States detailing major information technology investments in

the Internal Revenue Service Integrated Modernization Business Plan portfolio, including 

detailed, plain language summaries on thestatus of plans, costs, and results; prior results and 

actual expenditures of the priorquarter; upcoming deliverables and costs for the fiscal year; risks 

and mitigation strategies associated with ongoing work; reasons for any cost or schedule

variances;and total expenditures by fiscal year: Provided further, That the Internal Revenue

Service shall include, in its budget justification for fiscal year [2022] 2023, a summary of cost 

and schedule performance information for its major information technology systems. In addition,

$129,445,000, for an additional amount to meet the terms of a concur-rent resolution on the 

budget for tax enforcement activities under this heading, including tax compliance to address 

the Federal tax gap: Provided, That such additional amounts may not be transferred or 

reprogrammed for any other activity.

BUSINESS SYSTEMS MODERNIZATION

For necessary expenses of the Internal Revenue Service's business systems modernization 

program,[ $222,724,000] $305,032,000, to remain available until September 30, [2023]

2024, for the capital asset acquisition of information techno-logy systems, including 

management and related contractual costs of said acquisitions, including related Internal 

Revenue Service labor costs, and contractual costsassociated with operations authorized by 5 

U.S.C. 3109: Provided, That not later than 30 days after the end of each quarter, the Internal

Revenue Service shall submita report to the Committees on Appropriations of the House of 

Representatives andthe Senate and the Comptroller General of the United States detailing major

information technology investments in the Internal Revenue Service Integrated Modernization 

Business Plan portfolio, including detailed, plain language summaries on thestatus of plans, 

costs, and results; prior results and actual expenditures of the priorquarter; upcoming 

deliverables and costs for the fiscal year; risks and mitigation strategies associated with ongoing

work; reasons for any cost or schedule variances;and total expenditures by fiscal year. 

ADMINISTRATIVE PROVISIONS— INTERNAL REVENUE SERVICE

SEC. 101. Not to exceed 4 percent of the appropriation made available in this Act to the

Internal Revenue Service under the "Enforcement" heading, and not to exceed5 percent of any

other appropriation made available in this Act to the Internal Revenue Service, may be

transferred to any other Internal Revenue Service appropriation upon [the] advance [approval of]

notice to the Committees on Appropriations of the House of Representatives and the Senate.

SEC. 102. The Internal Revenue Service shall maintain an employee training program, which

shall include the following topics: taxpayers' rights, dealing courteouslywith taxpayers, crosscultural relations, ethics, and the impartial application of taxlaw.

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.
Department of the Treasury – Budget in Brief

SEC. 104. Funds made available by this or any other Act to the Internal RevenueService shall

be available for improved facilities and increased staffing to providesufficient and effective 1–

800 help line service for taxpayers. The Commissionershall continue to make improvements to

the Internal Revenue Service 1–800 helpline service a priority and allocate resources necessary

to enhance the response timeto taxpayer communications, particularly with regard to victims of

tax-related crimes.

SEC. 105. The Internal Revenue Service shall issue a notice of confirmation of any address

change relating to an employer making employment tax payments, andsuch notice shall be sent

to both the employer's former and new address and an officer or employee of the Internal

Revenue Service shall give special consideration to anoffer-in-compromise from a taxpayer

who has been the victim of fraud by a third party payroll tax preparer.

SEC. 106. None of the funds made available under this Act may be used by theInternal

Revenue Service to target citizens of the United States for exercising anyright guaranteed under

the First Amendment to the Constitution of the United States.

SEC. 107. None of the funds made available in this Act may be used by the Internal Revenue

Service to target groups for regulatory scrutiny based on their ideological beliefs.

SEC. 108. None of funds made available by this Act to the Internal Revenue Service shall be

obligated or expended on conferences that do not adhere to the procedures,verification processes,

documentation requirements, and policies issued by the ChiefFinancial Officer, Human Capital 

Office, and Agency-Wide Shared Services as a result of the recommendations in the report 

published on May 31, 2013, by the Treasury Inspector General for Tax Administration entitled

"Review of the August2010 Small Business/Self-Employed Division's Conference in Anaheim,

California"(Reference Number 2013–10–037).

SEC. 109. None of the funds made available in this Act to the Internal Revenue Service may be 

obligated or expended (1) to make a payment to any employee under a bonus, award, or

recognitionprogram; or (2) under any hiring or personnel selection process with respect to rehiring aformer employee; unless such program or process takes into account the conduct and 

Federal tax compliance of such employee or former employee.

SEC. 110. None of the funds made available by this Act may be used in contravention of section

6103 of the Internal Revenue Code of 1986 (relating to confidentialityand disclosure of returns 

and return information).

SEC. 111. Notwithstanding any Congressional notification requirements for a reprogramming

of funds in this Act, funds provided in this Act for the Internal Revenue Service shall be available

for obligation and expenditure through a reprogrammingof funds that augments or reduces 

existing programs, projects, or activities by up to $10,000,000 without prior Congressional 

notification of such action.

SEC. 112. There is hereby established the Internal Revenue Service Working Capital Fund 

(Fund), which shall be available without fiscal year limitation, for expenses necessary for

facility services, technology, and other centralized servicesthat the Commissioner of Internal 

Revenue, subject to prior notice to the Office of Management and Budget, deems appropriate 

and advantageous to provide on a reimbursable basis: Provided, That amounts deposited in the

Fund shall be in addition to funds otherwise available for such purposes, and shall remain

available until expended: Provided further, That the Fund may receive advances and

reimbursements from funds available to the business units and offices of the Internal Revenue

Servicefor which such centralized services are performed at rates which will return in fullall 

expenses of operation: Provided further, That unobligated balances of expired amounts
Department of the Treasury – Budget in Brief

appropriated or otherwise made available for this or any succeeding fiscalyear to the Internal

Revenue Service may be transferred and merged into the Fund no later than the end of the fifth 

fiscal year after the last fiscal year for which such funds are available for the purposes for which

appropriated: Provided further, That no funds may be transferred pursuant to the previous 

proviso unless advance notification is provided to the Committees on Appropriations of the

House of Representatives and the Senate. 

ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY

SEC. 111. 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 ofState 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. 112. Not to exceed 2 percent of any appropriations in this title made availableunder the

headings "Departmental Offices—Salaries and Expenses", "Office of Inspector General",

"Special Inspector General for the Troubled Asset Relief Program", "Financial Crimes 

Enforcement Network", "Bureau of the Fiscal Service", and "Alcohol and Tobacco Tax and 

Trade Bureau" may be transferred between such appropriations upon the advance [approval]

notification of the Committees on Appropriations of the House of Representatives and the 

Senate: Provided, That no transfer under this section may increase or decrease any such

appropriation by morethan 2 percent.

SEC. 113. Not to exceed 2 percent of any appropriation made available in this Actto the Internal

Revenue Service may be transferred to the Treasury Inspector Generalfor Tax Administration's 

appropriation upon the advance [approval] notification ofthe Committees on Appropriations of

the House of Representatives and the Senate:Provided, That no transfer may increase or decrease

any such appropriation by morethan 2 percent.

SEC. 114. None of the funds appropriated in this Act or otherwise available to theDepartment 

of the Treasury or the Bureau of Engraving and Printing may be used to redesign the $1 Federal 

Reserve note.

SEC. 115. The Secretary of the Treasury may transfer funds from the "Bureau of the Fiscal

Service—Salaries and Expenses" to the Debt Collection Fund as necessaryto cover the costs of

debt collection: Provided, Thatsuch amounts shall be reimbursedto such salaries and expenses 

account from debt collections received in the Debt Collection Fund.

SEC. 116. None of the funds appropriated or otherwise made available by this orany other Act 

may be used by the United States Mint to construct or operate any museum without the [explicit 

approval] prior notification of the Committees on Appropriations of the House of

Representatives and the Senate, the House Committeeon Financial Services, and the Senate

Committee on Banking, Housing, and UrbanAffairs.

SEC. 117. None of the funds appropriated or otherwise made available by this orany other Act

or source to the Department of the Treasury, the Bureau of Engravingand Printing, and the 

United States Mint, individually or collectively, may be usedto consolidate any or all functions

of the Bureau of Engraving and Printing and theUnited States Mint without the [explicit 

approval] prior notification of the House Committee on Financial Services; the Senate

Committee on Banking, Housing, andUrban Affairs; and the Committees on Appropriations of
Department of the Treasury – Budget in Brief

the House of Representatives and the Senate.

SEC. 118. Funds appropriated by this Act, or made available by the transfer offunds 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 [2021] 2022 until the

enactment of the Intelligence Authorization Actfor Fiscal Year [2021] 2022.

SEC. 119. 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. 120. The Secretary of the Treasury shall submit a Capital Investment Plan to the

Committees on Appropriations of the House of Representatives and the Senatenot later than 30 

days following the submission of the annual budget submitted bythe President: Provided, That

such Capital Investment Plan shall include capital investmentspending from all accounts within

the Department of the Treasury, includingbut not limited to the Department-wide Systems and 

Capital Investment Programsaccount, Treasury Franchise 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

beenfully completed.

SEC. 121. Within 45 days after the date of enactment of this Act, the Secretary of the Treasury 

shall submit an itemized report to the Committees on Appropriationsof the House of

Representatives and the Senate on the amount of total funds chargedto each office by the

Franchise Fund including the amount charged for each serviceprovided by the Franchise Fund to

each office, a detailed description of the services,a detailed explanation of how each charge for 

each service is calculated, and a de-scription of the role customers have in governing in the 

Franchise Fund.

SEC. 122. During fiscal year [2021] 2022— (1) none of the funds made available in this or 

any other Act may be used by the Department of the Treasury, including the Internal 

Revenue Service, to issue, revise, or finalize any regulation, revenue ruling, or other 

guidance not limited to a particular taxpayer relating to the standard which is used to 

determine whether an organization is operated exclusively for the promotion of social 

welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 (including 

the proposed regulations published at 78 Fed. Reg. 71535 (November 29, 2013)); and (2) 

the standard and definitions as in effect on January 1, 2010, which are used to make such 

determinations shall apply after the date of the enactment of this Act for purposes of 

determining status under section 501(c)(4) of such Code of organizations created on, 

before, or after such date.

SEC. 123. (a) Not later than 60 days after the end of each quarter, [the Office of Financial 

Stability and] the Office of Financial Research shall submit reports on their activities to the 

Committees on Appropriations of the House of Representatives and the Senate, the 

Committee on Financial Services of the House of Representatives and the Senate 

Committee on Banking, Housing, and Urban Affairs. 

(b) The reports required under subsection (a) shall include— (1) the obligations made 

during the previous quarter by object class, office, and activity; (2) the estimated 

obligations for the remainder of the fiscal year by object class, office, and activity; (3) the 

number of full-time equivalents within each office during the previous quarter; (4) the 

estimated number of full-time equivalents within each office for the remainder of the fiscal 
Department of the Treasury – Budget in Brief

year; and (5) actions taken to achieve the goals, objectives, and performance measures of 

each office. (c) At the request of any such Committees specified in subsection (a), [the 

Office of Financial Stability and] the Office of Financial Research shall make officials 

available to testify on the contents of the reports required under subsection (a). 

[SEC. 124. In addition to the amounts otherwise made available to the Department of the 

Treasury, $25,000,000, to remain available until expended, shall be for expenses associated

with digitization and distribution of the Department's records of matured savings bonds that 

have not been redeemed.]

SEC. 124. Of the amounts appropriated in section 4027(a) of the Coronavirus Aid,Relief, and

Economic Security Act (15 U.S.C. 9061) that are available for obligationas a result of the

deobligation of amounts that were, as of January 9, 2021, obligatedfor the credit subsidy cost of 

loans and loan guarantees that the Secretary of the Treasury had committed under paragraphs

(1) through (3) of section 4003(b) of the Coronavirus Aid, Relief, and Economic Security Act

(15 U.S.C. 9042(b)(1)-(3)), $25,000,000 shall be available to the Special Inspector General for 

Pandemic Recovery to carry out section 4018 of the Coronavirus Aid, Relief, and Economic 

Security Act (15 U.S.C. 9053): Provided, That such amounts shall be in addition to any other 

amounts available for such purpose.

SEC. 125. Notwithstanding any other provision of law, the unobligated balancesfrom amounts 

made available to the Secretary of the Treasury for administrative expenses pursuant to sections 

4003(f) and 4112(b) of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 

116–136); section 421(f)(2) of Division Nof the Consolidated Appropriations Act, 2021 (Public 

Law 116–260); sections 3201(a)(2)(B), 3206(d)(1)(A), and 7301(b)(5) of the American Rescue 

Plan Act of 2021 (Public Law 117–2); and section 602(a)(2) of the Social Security Act, as added

by section 9901 of the American Rescue Plan Act of 2021 (Public Law 117–2), shallbe available 

for any administrative expenses determined by the Secretary of the Treasury to be necessary to 

respond to the coronavirus, including but not limited to expenses necessary to implement any 

provision of the Coronavirus Aid, Relief, and Economic Security Act (Public Law 116–136), 

Division N of the ConsolidatedAppropriations Act, 2021 (Public Law 116–260), the American 

Rescue Plan Act (Public Law 117–2), or title VI of the Social Security Act: Provided, That such 

un-obligated balances shall be available in addition to any other appropriations provided for 

such purposes.

SEC. 126. Section 121 of the Emergency Economic Stabilization Act of 2008 (12U.S.C. 5231) is

amended in subsection (e)(1)(B)(ii) by striking "subparagraph" andall that follows through the 

period at the end and inserting "subparagraph, the Special Inspector General may not make any 

appointment that exceeds 24 monthsor that extends beyond the date on which the Special

Inspector General terminatesunder subsection (k).”