Executive Summary - 39

FY 2024 APPROPRIATIONS LANGUAGE

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,

[$273,882,000]$332,199,000, of which not less than [$12,000,000]$9,000,000 shall be available 

for the administration of financial assistance, in addition to amounts otherwise available for such 

purposes: 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 [$34,000,000]$42,000,000 shall remain available until September 30, 

[2024]2025, 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 cooperative agreements; (E) operations and maintenance of 

facilities;[ and] (F) international operations; and (G) investment security. 

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, human rights abusers, money launderers, drug kingpins, and other 

national security threats, [$216,059,000]$244,000,000, 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 [$12,000,000] $16,000,000

shall remain available until September 30, [2024]2025. 

CYBERSECURITY ENHANCEMENT ACCOUNT

For salaries and expenses for enhanced cybersecurity for systems operated by the Department of 

the Treasury, [$100,000,000]$215,000,000, to remain available until September 30, [2025]2026: 

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

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

made available under this heading [$6,000,000]$9,000,000 shall be available for administrative 

expenses for the Treasury Chief Information Officer to provide oversight of the investments 

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.
Executive Summary - 41

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; [$174,250,000]$187,368,000, of 

which $5,000,000 shall remain available until September 30, [2024]2025; 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.

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM 

ACCOUNT

To carry out the Riegle Community Development and Regulatory Improvement 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, [$324,000,000]$341,478,343. Of the amount appropriated under this 

heading— (1) not less than [$196,000,000]$201,179,343, 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, [2024] 

2025, 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 (12 U.S.C. 4708), of which up to $3,153,750 may be used for the cost of direct 

loans, of which up to $10,000,000, 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 up to $2,000,000 shall be for 

the Economic Mobility Corps to be operated in conjunction with the 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 2016–2020 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 $25,000,000, 

notwithstanding section 108(e) of Public Law 103–325 (12 U.S.C. 4707(e)), is available until 
Executive Summary - 42

September 30, [2024] 2025, 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 $35,000,000 is available until September 30, [2024] 2025, 

for the Bank Enterprise Award program; (4) not less than $24,000,000, 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, [2024] 2025, 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 distressed communities; (5) not less than 

$9,000,000 is available until September 30, [2024] 2025, 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; (6) up to 

[$35,000,000]$37,299,000 is available 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 investment 

performance and CDFI program impacts, and up to $300,000 is for administrative expenses to 

carry out the direct loan program; and (7) [during fiscal year 2023, none of the funds available 

under this heading are available ]up to $10,000,000 is available until September 30, 2025, 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, [2023] 2025: 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" 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 2016–2020 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 carrying out the 

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

$9,000,000.]
Executive Summary - 43

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 $25,000 for official reception and representation expenses; and for assistance 

to Federal law enforcement agencies, with or without reimbursement,

[$190,193,000]$228,908,000, of which not to exceed [$55,000,000]$94,600,000 shall remain 

available until September 30, [2025] 2026. (Department of the Treasury Appropriations Act, 

2023.) 

BUREAU OF THE FISCAL SERVICE

SALARIES AND EXPENSES

For necessary expenses of operations of the Bureau of the Fiscal Service, [$372,485,000] 

$399,263,000; of which not to exceed $8,000,000, to remain available until September 30, 

[2025] 2026, is for information systems modernization initiatives; and of which $5,000 shall be 

available for official reception and representation expenses. In addition, [$165,000] $225,000, 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, [$148,863,000]$155,604,000; 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 be available 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, 

$5,000,000 shall [be for the costs of accelerating the processing of formula and label 

applications: Provided further, That of the amount appropriated under this heading, $5,000,000, 

to remain available until September 30, 2024, shall be for the costs associated with enforcement 

of and education regarding the trade practice provisions of the Federal Alcohol Administration 

Act (27 U.S.C. 201 et seq.)] remain available until September 30, 2025.
Executive Summary - 44

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 [2023] 2024 under such section 5136 for 

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

exceed $50,000,000. 

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, and 

other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the 

Commissioner, [$2,780,606,000]$3,422,449,000, of which not to exceed $100,000,000 shall 

remain available until September 30, [2024] 2025, of which not less than $11,000,000 shall be 

for the Tax Counseling for the Elderly Program, of which not less than $26,000,000 shall be 

available for low-income taxpayer clinic grants, including grants to individual clinics of up to 

$200,000, of which not less than $40,000,000, to remain available until September 30, [2024] 

2025, shall be available for the Community Volunteer Income Tax Assistance Matching Grants 

Program for tax return preparation assistance, and of which not less than $236,000,000 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 $7,000,000 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 violations of internal revenue laws and other 

financial crimes, to purchase 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, [$5,437,622,000]$5,904,441,000; of which not to exceed $250,000,000 shall 

remain available until September 30, [2024] 2025; of which not less than $60,257,000 shall be 

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

$25,000,000 shall be for investigative technology for the Criminal Investigation Division: 

Provided, That the amount made available for investigative technology for the Criminal 

Investigation Division shall be in addition to amounts made available for the Criminal 

Investigation Division under the "Operations Support" heading. 

OPERATIONS SUPPORT

For necessary expenses to operate the Internal Revenue Service to support taxpayer services and 

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, 
Executive Summary - 45

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; 

[$4,100,826,000]$4,520,076,000, of which not to exceed $275,000,000 shall remain available 

until September 30, [2024] 2025; 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, [2025] 2026, for 

research; and 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 major 

information technology investments in the Internal Revenue Service [Integrated Modernization 

Business Plan] portfolio, including detailed, plain language summaries on the status of plans, 

costs, and results; prior results and actual expenditures of the prior quarter; 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 

[2024] 2025, a summary of cost and schedule performance information for its major information 

technology systems.

BUSINESS SYSTEMS MODERNIZATION

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

program, $289,619,000, to remain available until September 30, 2026, and shall be 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 major information technology 

investments in the Internal Revenue Service portfolio including detailed, plain language 

summaries on the status of plans, costs, and results; prior results and actual expenditures of the 

prior quarter; 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 5 percent of the appropriation made available in this Act to the Internal 

Revenue Service under the "Enforcement" heading, and not to exceed 5 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 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 courteously with taxpayers, crosscultural relations, ethics, and the impartial application of tax law.
Executive Summary - 46

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-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 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. 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 Chief Financial 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 August 2010 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 

recognition program; or (2) under any hiring or personnel selection process with respect to rehiring a former 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 confidentiality and disclosure of returns 

and return information).

SEC. 111. The Secretary of the Treasury (or the Secretary's delegate) may use the funds made 

available in this Act, subject to such policies as the Secretary (or the Secretary's delegate) may 

establish, to utilize direct hire authority to recruit and appoint qualified applicants, without 

regard to any notice or preference requirements, directly to positions in the competitive service 

to process backlogged tax returns and return information.

SEC. 112. Notwithstanding section 1344 of title 31, United States Code, funds appropriated to 

the Internal Revenue Service in this Act may be used to provide passenger carrier transportation 

and protection between the Commissioner of Internal Revenue's residence and place of 

employment.

SEC. 113. The Secretary of the Treasury (or the Secretary's delegate) may use

funds made available to the Internal Revenue Service in this or any other provision
Executive Summary - 47

of law to appoint, without regard to sections 3304 and 3309 through 3319 of title

5, United States Code, qualified candidates to positions in the competitive service 

in occupations for which the Secretary of the Treasury (or the Secretary's delegate)

has determined in writing that there is a critical hiring need or severe shortage of 

highly qualified candidates: Provided, That the Secretary (or the Secretary's delegate)

shall consult with the Office of Personnel Management on the positions to recruit 

(including quantity), as well as candidate recruitment, assessment, and selection

policies; issue guidance to human resources practitioners in the Internal Revenue 

Service on use of this authority; use Office of Personnel Management qualification 

standards in all recruitments made; and exercise the authority under chapter 71 

of title 5, United States Code and applicable collective bargaining agreements: 

Provided further, That, the appointment authority provided by this section shall 

expire on September 30, 2027:Provided further, That, not later than 180 days after 

expiration of this authority, the Secretary shall, in consultation with the Director 

of the Office of Personnel Management, provide a report to Congress that includes 

demographic data of individuals hired pursuant to this authority; salary information 

of individuals hired pursuant to this authority; and how IRS exercised this 

authority consistent with merit systems principles.

SEC. 114. The Secretary of the Treasury (or the Secretary's delegate) may use

funds made available to the Internal Revenue Service in this Act or any other provision 

of law, subject to such policies as the Secretary (or the Secretary's delegate)

may establish, to take such personnel actions as the Secretary (or the Secretary's

delegate) determines necessary to administer the Internal Revenue Code of 1986, 

including (1) in addition to the authority under section 7812(1) of the Internal 

Revenue Code of 1986, appointing not more than 200 individuals to positions in 

the Internal Revenue Service under streamlined critical pay authority subject to

the requirements and conditions under section 9503 of title 5, United States Code, 

except that subsection 9503(a)(3) of such title shall not apply; and (2) appointing 

not more than 300 individuals to positions in the Internal Revenue Service at any 

one time for which (A) the rate of basic pay may be established by the Secretary of the Treasury (or 

the Secretary's delegate) at a rate that does not exceed the salary set in accordance with section 

104 of title 3, United States Code; and (B) the total annual compensation paid to an employee in 

such a position, including allowances, differentials, bonuses, awards, and similar cash 

payments, may not exceed the maximum amount of total annual compensation payable at the 

salary set in accordance with section 104 of title 3, United States Code: Provided, That the 

authority provided under this paragraph shall expire on September 30, 2031. 

ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY

(INCLUDING TRANSFERS OF FUNDS)

SEC. 113. 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 
Executive Summary - 48

dependents serving in foreign countries; and services authorized by 5 U.S.C. 3109.

SEC. 114. Not to exceed 2 percent of any appropriations in this title made available under 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] 

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

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

appropriation by more than 2 percent: Provided further, that not to exceed 5 percent of any 

appropriation made available under the heading "Office of Terrorism and Financial 

Intelligence" and "Financial Crimes Enforcement Network" may be transferred between such 

appropriations upon the prior notification of the Committees on Appropriations of the House of 

Representatives and the Senate.

SEC. 115. 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] prior 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. 116. 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. 117. 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. 118. 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] 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. 119. 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] prior 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. 120. 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 [2023] 2024 until the enactment of the 

Intelligence Authorization Act for Fiscal Year [2023] 2024.

SEC. 121. 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.
Executive Summary - 49

[SEC. 122. The Secretary of the Treasury shall submit a Capital Investment Plan to the 

Committees on Appropriations of the House of Representatives and the Senate 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. [123] 122. During fiscal year [2023] 2024— (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. [124] 123. 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. [125] 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. [126] 125. In addition to amounts otherwise available, there is appropriated to the Special 

Inspector General for Pandemic Recovery, [$12,000,000] $16,000,000, to remain available until 

expended, for necessary expenses in carrying out section 4018 of the Coronavirus Aid, Relief, 

and Economic Security Act (Public Law 116–136).

[SEC. 127. Section 127 of the Department of the Treasury Appropriations Act, 2019 (title I of 

division D of Public Law 116–6) is amended by inserting before the period at the end the 
Executive Summary - 50

following: ", including public improvements in the area around such facility to mitigate traffic 

impacts caused by the construction and occupancy of the facility".]

SEC. 126. Not to exceed 5 percent of any appropriation made available in this Act for the 

Department of the Treasury may be transferred to the Department's information technology 

system modernization and working capital fund (IT WCF), as authorized by section 1077(b)(1) of 

title X of division A of the National Defense Authorization Act for Fiscal Year 2018 (Public Law 

115–91), for the purposes specified in section 1077(b)(3) of such Act, upon the prior notification 

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

That amounts transferred to the IT WCF under this section shall remain available for obligation 

through September 30, 2027.

SEC. 127. Up to $1,000,000 of any appropriation in this title may be transferred to the Special 

Inspector General for TARP or the Special Inspector General for Pandemic Recovery 

appropriations upon the prior notification of the Committees on Appropriations of the House of 

Representatives and the Senate.