Summary of FY 2023 Appropriations Language

Note—A full-year 2022 appropriation for this account was not enacted at the time the budget was 

prepared; therefore, the budget assumes these accounts are operating under the Continuing 

Appropriations Act, 2022 (Division A of P.L. 117–43, as amended). The amounts included for 

2022 reflect the annualized level provided by the continuing resolution.

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, 

$293,242,000: 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 $34,000,000 shall remain available until 

September 30, 2024, 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. 

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, $212,059,000, 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 shall remain

available until September 30, 2024.

CYBERSECURITY ENHANCEMENT ACCOUNT

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

of the Treasury, $215,000,000, to remain available until September 30, 2025: 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 $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.

DEPARTMENT-WIDE SYSTEMS AND CAPITAL INVESTMENTS PROGRAM

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

services; for the hire of zero emission passenger motor vehicles and for supporting charging or 

fueling infrastructure; and for repairs and renovations to buildings owned by the Department of 

the Treasury, $11,118,000, to remain available until September 30, 2025: Provided, That these 

funds shall be transferred to accounts and in amounts as necessary to satisfy the requirements of 

the Department's offices, bureaus, and other organizations: Provided further, That this transfer 

authority shall be in addition to any other transfer authority provided in this Act: 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, $43,878,000, 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, 2024, 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.

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 chairperson 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 remain 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 available in 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 appropriated

under this heading from the general fund shall be reduced as such offsetting collections are 

received during fiscal year 2023, so as to result in a total appropriation from the general fund 

estimated at not more than $0. 
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; $182,409,000, of which 

$5,000,000 shall remain available until September 30, 2024; 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.

SPECIAL INSPECTOR GENERAL FOR PANDEMIC RECOVERY

SALARIES AND EXPENSES

For necessary expenses of the Office of the Special Inspector General for Pandemic Recovery in 

carrying out section 4018 of the Coronavirus Aid, Relief, and Economic Security Act of 2020 

(Public Law 116–136), in addition to amounts otherwise available for such purpose, 

$25,000,000, to remain available until September 30, 2025.

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, $331,420,000. Of the amount appropriated under this heading—

(1) not less than $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, 2024, 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 $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 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 $21,500,000, notwithstanding section 108(e) of Public Law 103–325 (12 U.S.C. 

4707(e)), is available until September 30, 2024, 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, 2024, 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 30,2024, 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 $8,500,000 is available until September 30, 2024, 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 $35,037,000 is available until September 30, 2023, 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 Fund 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 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: 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 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 carrying out the 

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

$9,000,000.

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 $45,000 for official reception and representation expenses; and for 

assistance to Federal law enforcement agencies, with or without reimbursement, $210,330,000, 

of which not to exceed $94,600,000 shall remain available until September 30, 2025 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, $372,485,000; of 

which not to exceed $8,000,000, to remain available until September 30, 2025, 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, $150,863,000; of which $5,000,000 shall remain 

available until September 30, 2024; 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.
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 year2023 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, 

associated support costs, and other services as authorized by 5 U.S.C. 3109, at such rates as 

may be determined by the Commissioner, $3,684,593,000; of which not to exceed $100,000,000 

shall remain available until September 30, 2024; 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 $30,000,000, to remain available until September 30, 2024, 

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

Program for tax return preparation assistance; and of which not less than $235,000,000 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 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, $6,272,313,000; of which not to exceed 

$250,000,000 shall remain available until September 30, 2024; of which not less than 

$60,257,000 shall be for the Interagency Crime and Drug Enforcement program; and of which 

not to exceed $21,000,000 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, including headquarters; 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; $3,833,734,000; of which not to exceed $275,000,000 

shall remain available until September 30, 2024; 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, 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, 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, $310,027,000, to remain available until September 30, 2025, 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 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.

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 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 advance notice to the Committees on 

Appropriations of the House of Representatives and the Senate: Provided, That an additional 2 

percent of the appropriation made available in this Act to the Internal Revenue Service under the 

"Enforcement" heading may be transferred to the appropriation made available in this Act to the 

Internal Revenue Service under the "Taxpayer Services" heading upon advance 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 courteously with taxpayers, crosscultural 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-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). 

ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY

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 reprogramming of funds that augments or reduces 

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

notification of such action.

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 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. 112. 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 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. 113. 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. 114. 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. 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 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. 116. 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. 117. 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 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. 118. 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 until the enactment of the Intelligence 

Authorization Act for Fiscal Year 2023.

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. 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. 121. During fiscal year 2023— (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. 122. (a) Not later than 60 days after the end of each quarter, 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 Research shall make 

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

SEC. 123. Notwithstanding any other provision of law, the unobligated balances from 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 N of 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), shall be 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 Consolidated Appropriations 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 

unobligated balances shall be available in addition to any other appropriations provided for 

such purposes.

SEC. 124. Section 121 of the Emergency Economic Stabilization Act of 2008 (12 U.S.C. 5231) is 

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

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

appointment that exceeds 18 months or that extends beyond the date on which the Special 

Inspector General terminates under subsection (k).". 

SEC. 125. 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, 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, 2026.