Department of the Treasury – Budget in Brief 

Summary of FY 2018 Appropriations Language 

A full-year 2017 appropriation for this 

account was not enacted at the time the budget 

was prepared; therefore, the budget assumes 

this account is operating under the Further 

Continuing Appropriations Act, 2017 (P.L. 

114–254). 

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 and 

local entities; and Treasury-wide management 

policies and programs activities, 

$201,751,000: 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 

shall remain available until September 30, 

2019, 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 Critical Infrastructure 

Protection and Compliance Policy, including 

entering into cooperative 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 Intelligence to 

safeguard the financial system against illicit 

use and to combat rogue nations, terrorist 

facilitators, weapons of mass destruction 

proliferators, money launderers, drug 

kingpins, and other national security threats, 

$116,778,000: Provided, That of the amounts 

appropriated under this heading, up to 

$5,000,000 shall remain available until 

September 30, 2019. 

CYBERSECURITY ENHANCEMENT 

ACCOUNT 

SALARIES AND EXPENSES 

For salaries and expenses for enhanced 

cybersecurity for systems operated by the 

Department of the Treasury, $27,264,000, to 

remain available until September 30, 2020: 

Provided, That amounts made available under 

this heading shall be in addition to other 

amounts available to Treasury offices and 

bureaus for cybersecurity. 

DEPARTMENT-WIDE SYSTEMS AND 

CAPITAL INVESTMENTS PROGRAMS 

(INCLUDING TRANSFER OF FUNDS) 

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, $4,426,000, to remain available 

until September 30, 2020: 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 
Department of the Treasury – Budget in Brief 

further, That this transfer authority shall be in 

addition to any other 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, Business Systems Modernization". 

OFFICE OF THE INSPECTOR 

GENERAL 

SALARIES AND EXPENSES 

For necessary expenses of the Office of 

Inspector General in carrying out the 

provisions of the Inspector General Act of 

1978, $34,112,000, including hire of 

passenger motor vehicles; of which not to 

exceed $100,000 shall be available for 

unforeseen emergencies of a confidential 

nature, to be allocated and expended under 

the direction of the Inspector General of the 

Treasury; of which up to $2,800,000 to remain 

available until September 30, 2019, shall be 

for audits and investigations conducted 

pursuant to section 1608 of the Resources and 

Ecosystems 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.

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 and 

hire of passenger motor vehicles (31 U.S.C. 

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

3109, at such rates as may be determined by 

the Inspector General for Tax Administration; 

$161,113,000, of which $5,000,000 shall 

remain available until September 30, 2019; 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 

(CANCELLATION) 

Of the unobligated balances available under 

this heading, $876,000,000 are hereby 

permanently cancelled not later than 

September 30, 2018. 

(INCLUDING RETURN OF FUNDS) 

In addition, of amounts in the Treasury 

Forfeiture Fund, $38,800,000 from funds paid 

to the United States Government by BNP 

Paribas S.A. as part of, or related to, a plea 

agreement dated June 27, 2014, entered into 

between the Department of Justice and BNP 

Paribas S.A., and subject to a consent order 

entered by the United States District Court for 

the Southern District of New York on May 1, 

2015, in United States v. BNPP, No. 14 Cr. 

460 (S.D.N.Y.), are hereby returned to the 

General Fund of the Treasury.

COMMUNITY DEVELOPMENT 

FINANCIAL INSTITUTIONS FUND 

PROGRAM ACCOUNT 

To carry out the Riegle Community 

Development and Regulatory Improvements 

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-3, 

$14,000,000, to be used for administrative 

expenses, including administration of CDFI 

fund programs and the New Markets Tax 

Credit Program: Provided, That during fiscal 

year 2018, none of the funds available under 

this heading are available for the cost, as 
Department of the Treasury – Budget in Brief 

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 further, 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 

September 30, 2018. 

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), $20,297,000. 

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 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; 

services authorized by 5 U.S.C. 3109; not to 

exceed $10,000 for official reception and 

representation expenses; and for assistance to 

Federal law enforcement agencies, with or 

without reimbursement, $112,764,000, of 

which not to exceed $34,335,000 shall remain 

available until September 30, 2020. 

BUREAU OF THE FISCAL SERVICE 

SALARIES AND EXPENSES 

For necessary expenses of operations of the 

Bureau of the Fiscal Service, $330,837,000; of 

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

available until September 30, 2020, 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 reimburse 

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, $98,658,000; 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.

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 costs 

associated with the production of circulating 

coins, numismatic coins, and protective 

services, including both operating expenses 

and capital investments: Provided, That the 

aggregate amount of new liabilities and 

obligations incurred during fiscal year 2018 

under such section 5136 for circulating 

coinage and protective service capital 

investments of the United States Mint shall not 

exceed $30,000,000. 
Department of the Treasury – Budget in Brief 

INTERNAL REVENUE SERVICE 

TAXPAYER SERVICES 

For necessary expenses of the Internal 

Revenue Service to provide taxpayer services, 

including pre-filing assistance and education, 

filing and account services, taxpayer 

advocacy services, associated support costs, 

and other services as authorized by 5 U.S.C. 

3109, at such rates as may be determined by 

the Commissioner, $2,212,311,000, of which 

not less than $6,500,000 shall be for the Tax 

Counseling for the Elderly Program, of which 

not less than $12,000,000 shall be available 

for low-income taxpayer clinic grants, and of 

which not less than $15,000,000, to remain 

available until September 30, 2019, shall be 

available for a Community Volunteer Income 

Tax Assistance matching grants program for 

tax return preparation assistance, of which 

not less than $206,000,000 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 $5,000,000 

shall be for identity theft 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 violations of internal 

revenue laws and other financial crimes, to 

purchase and hire passenger motor vehicles 

(31 U.S.C. 1343(b)), associated support costs, 

and to provide other services as authorized by 

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

determined by the Commissioner, 

$4,706,500,000, of which not to exceed 

$50,000,000 shall remain available until 

September 30, 2019, and of which not less 

than $60,257,000 shall be for the Interagency 

Crime and Drug Enforcement program. 

OPERATIONS SUPPORT 

For necessary expenses of operating the 

Internal Revenue Service, including rent 

payments; facilities services; printing; 

postage; physical security; oversight and 

management of IRS-wide 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)); 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; $3,946,189,000, of which 

not to exceed $100,000,000 shall remain 

available until September 30, 2019; 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, 2020, for research; of which 

not to exceed $20,000 shall be for official 

reception and representation expenses: 

Provided, That not later than 30 days after the 

end of each quarter, the Internal Revenue 

Service shall submit a report to the 

Committees on Appropriations of the House of 

Representatives and the Senate and the 

Comptroller General of the United States 

detailing the cost and schedule performance 

for its major information technology 

investments, including the purpose and lifecycle 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 2019, a summary of cost and schedule 

performance information for its major 

information technology systems. 
Department of the Treasury – Budget in Brief 

BUSINESS SYSTEMS 

MODERNIZATION 

For necessary expenses of the Internal 

Revenue Service's business systems 

modernization program, $110,000,000, to 

remain available until September 30, 2020, 

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 

30 days after the end of each quarter, the 

Internal Revenue Service shall submit a report 

to the Committees on Appropriations of the 

House of Representatives and the Senate and 

the Comptroller General of the United States 

detailing the cost and schedule performance 

for CADE 2 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 may be 

transferred to any other Internal Revenue 

Service appropriation upon the advance 

notification of the Committees on 

Appropriations. 

SEC. 102. The Internal Revenue Service shall 

maintain an employee training program, 

which shall include the following topics: 

taxpayers' rights, dealing courteously with 

taxpayers, cross-cultural relations, ethics, and 

the impartial application of tax law. 

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 

improvements to the Internal Revenue Service 

1–800 help line service a priority and allocate 

resources necessary to enhance the response 

time to 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, and such 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 an offer-incompromise 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 the Internal 

Revenue Service to target citizens of the 

United States for exercising any right 

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. Section 9503(a) of title 5, United 

States Code, is amended by striking the clause 

"Before September 30, 2013" and inserting 

"before September 30, 2021". 

SEC. 109. Section 9503(a)(5) of title 5, United 

States Code, is amended by inserting before 
Department of the Treasury – Budget in Brief 

the semicolon the following: ", but are 

renewable for an additional two years, based 

on a critical organizational need".

ADMINISTRATIVE PROVISIONS—

DEPARTMENT OF THE TREASURY 

(INCLUDING TRANSFERS OF FUNDS) 

SEC. 114. 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. 115. Not to exceed 2 percent of any 

appropriations in this title made available 

under the headings "Departmental Offices—

Salaries and Expenses", "Community 

Development Financial Institutions Fund", 

"Office of Terrorism and Financial 

Intelligence", "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 

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 more than 2 percent. 

SEC. 116. 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 notification of the Committees on 

Appropriations of the House of 

Representatives and the Senate: Provided, 

That no transfer may increase or decrease any 

such appropriation by more than 2 percent. 

SEC. 117. 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. 118. The Secretary of the Treasury may 

transfer funds from the "Bureau of 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. 119. 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 

prior notification 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. 120. 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 advance notification 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. 

SEC. 121. 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 
Department of the Treasury – Budget in Brief 

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 2018 until the 

enactment of the Intelligence Authorization 

Act for Fiscal Year 2018. 

SEC. 122. 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. 123. 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 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 

Department-wide Systems and Capital 

Investment Programs account, 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 been fully completed. 

SEC. 124. (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 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. 125. 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 Appropriations of the 

House of Representatives and the Senate on 

the amount of total funds charged to each 

office by the Franchise Fund including the 

amount charged for each service provided 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 description of the 

role customers have in governing in the 

Franchise Fund. 

SEC. 126. During fiscal year 2018— 

(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 
Department of the Treasury – Budget in Brief 

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. 127. Amendments to Community 

Development Financial Institutions Bond 

Program. Section 114A of the Riegle 

Community Development and Regulatory 

Improvement Act of 1994 (12 U.S.C. 4713a) is 

amended— 

(a) in subsection (c)(2) by striking ", 

multiplied by an amount equal to the 

outstanding principal balance of issued notes 

or bonds"; and 

(b) in subsection (e)(2)(B) by striking 

"$100,000,000" and inserting "$50,000,000". 

SEC. 128. Notwithstanding paragraph (2) of 

section 402(c) of the Helping Families Save 

their Homes Act of 2009, in utilizing funds 

made available by paragraph (1) of section 

402(c) of such Act, the Special Inspector 

General for the Troubled Asset Relief 

Program shall prioritize the performance of 

audits or investigations of any program that is 

funded in whole or in part by funds 

appropriated under the Emergency Economic 

Stabilization Act of 2008, to the extent that 

such priority is consistent with other aspects 

of the mission of the Special Inspector 

General.