Summary of FY 2021 Appropriations Language 

Below is a summary of proposed Treasury appropriations language changes from the FY 2020 

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

which material will be inserted. 

DEPARTMENTAL OFFICES 

SALARIES AND EXPENSES

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

Treasury Building and Freedman's Bank Building; hire of passenger motor vehicles; 

maintenance, repairs, and improvements of, and purchase of commercial insurance policies for, 

real properties leased or owned overseas, when necessary for the performance of official 

business; executive direction program activities; international affairs and economic policy 

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

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

$239,973,000 [$228,373,000]: 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, [2021] 2022, 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. 

Contingent upon enactment of authorizing legislation to transfer the United States Secret Service 

to the Department of the Treasury, an additional $1,500,000 for necessary expenses of the 

Departmental Offices of the Department of the Treasury. 

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, [$169,712,000] $172,751,000, of which not less than $3,000,000 shall 

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

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

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

available until September 30, [ 2021] 2022. 

CYBERSECURITY ENHANCEMENT ACCOUNT 

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

the Treasury, $18,000,000, to remain available until September 30, [2022] 2023: 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 $1,000,000 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] TREASURY CAPITAL INVESTMENTS 

[PROGRAMS] AND MODERNIZATION FUND 

For development and acquisition of [automatic data processing] information technology 

equipment, software, and services and for repairs and renovations to buildings owned by the 

Department of the Treasury, [$6,118,000] $13,500,000, to remain available until September 30, 

[2022] 2025: Provided, That [these funds shall] any funds available under this heading may 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] all transfer 

authority under this heading 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, [$41,044,000] $39,335,000, 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, [2021] 2022, 

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 [2020] 2021, so as to result in a total appropriation from the general fund estimated at not 

more than [$10,000,000] $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; [$170,250,000] $171,350,000, of 

which $5,000,000 shall remain available until September 30, [2021] 2022; 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, [$262,000,000. Of the amount appropriated under this heading–] [(1) not 

less than $165,500,000, 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, 2021, 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 

$2,397,500 may be used for the cost of direct loans, of which up to $4,000,000, 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 other territory or 

possession of the United States;] [(2) not less than $16,000,000, notwithstanding section 108(e) 

of Public Law 103–325 (12 U.S.C. 4707(e)), is available until September 30, 2021, 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 $25,000,000 is 

available until September 30, 2021, for the Bank Enterprise Award program;] [(4) not less than 

$22,000,000, 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, 2021, 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 $5,000,000 is available until September 30, 2021, 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 $28,500,000 is available until September 30, 2020,] $14,000,000,

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 development of tools to 

better assess and inform CDFI investment performance, and up to $300,000 is for administrative 

expenses to carry out the direct loan program; and] [(7) during fiscal year 2020] Provided, that 

during fiscal year 2021, 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 further, That commitments to guarantee 

bonds and notes under such section 114A shall not exceed [$500,000,000]$300,000,000: 

Provided further, That such section 114A shall remain in effect until December 31, [2020] 2021 

[: Provided further, That of the funds awarded under this heading, 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), 

[$22,000,000] $17,500,000. 

 
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 $12,000 for official reception and representation expenses; and for assistance 

to Federal law enforcement agencies, with or without reimbursement, [$126,000,000] 

$126,963,000, of which not to exceed $34,335,000 shall remain available until September 30, [2022] 

2023.

BUREAU OF THE FISCAL SERVICE 

SALARIES AND EXPENSES 

For necessary expenses of operations of the Bureau of the Fiscal Service, [$340,280,000] 

$360,200,000; of which not less than $10,000,000, to remain available until September 30, 2023, 

is for expenses associated with the redemption of matured savings bonds that have not been 

redeemed; of which not to exceed $8,000,000, to remain available until September 30, [2022] 

2023, 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, [$119,600,000] $125,837,000; of which $5,000,000 

shall remain available until September 30, 2022; of which not to exceed $6,000 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, 2021, shall 

be for the costs associated with enforcement of the trade practice provisions of the Federal 

Alcohol Administration Act (27 U.S.C. 201 et seq.)].

UNITED STATES MINT PUBLIC ENTERPRISE FUND 

Pursuant to section 5136 of title 31, United States Code, the United States Mint is provided 

funding through the United States Mint Public Enterprise Fund for 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 [2020] 2021 under such section 5136 for 

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

exceed [$30,000,000] $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, [$2,511,554,000] $2,562,554,000, of which not less than $11,000,000 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, of which not less than $25,000,000, to remain 

available until September 30, [2021] 2022, shall be available for the Community Volunteer 

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

which not less than $209,000,000 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)), and to 

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

Commissioner, [$5,010,000,000] $5,071,260,000, of which not to exceed $250,000,000 shall 

remain available until September 30, [2021] 2022; of which not less than $60,257,000 shall be 

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

$15,000,000 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: Provided further, That of the 

funds provided under this paragraph, $5,071,260,000 is provided to meet the terms of section 

251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended. In 

addition, not less than $279,983,000 for tax activities under this heading, including tax 

compliance to address the Federal tax gap: Provided, That such amount is additional new 

budget authority for tax activities, including tax compliance to address the Federal tax gap, as 

specified for purposes of section 251(b)(2) of the Balanced Budget and Emergency Deficit 

Control Act of 1985, as amended.

OPERATIONS SUPPORT 

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

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

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

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

maintenance, and security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); 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; [$3,808,500,000] 

$4,104,689,000, of which not to exceed $250,000,000 shall remain available until September 30, 

[2021] 2022; 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, [2022] 2023, for research; [of 

which not less than $10,000,000, to remain available until expended, shall be available for 

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

the System for Award Management may request an authenticated electronic certification stating 

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

$20,000 shall be for official reception and representation expenses: Provided, That not 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 life-cycle stages of the 

investments; the reasons for any cost and schedule variances; the risks of such investments and 

strategies the Internal Revenue Service is using to mitigate such risks; and the expected 

developmental milestones to be achieved and costs to be incurred in the next quarter] 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 

[2021] 2022, a summary of cost and schedule performance information for its major information 

technology systems: Provided further, That of the funds provided under this paragraph, 

$4,104,689,000 is provided to meet the terms of section 251(b)(2) of the Balanced Budget and 

Emergency Deficit Control Act of 1985, as amended. In addition, not less than $120,017,000 

shall be for tax activities under this heading, including tax compliance to address the Federal tax 

gap: Provided, That such amount is additional new budget authority for tax activities, including 

tax compliance to address the Federal tax gap, as specified for purposes of section 251(b)(2) of 

the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.

BUSINESS SYSTEMS MODERNIZATION 

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

program, [$180,000,000] $300,000,000, to remain available until September 30, [2022] 2023, 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 major information technology investments, including the purposes and lifecycle 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] 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 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. 

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. Unobligated balances of expired discretionary funds appropriated from the General 

Fund of the Treasury to the Internal Revenue Service by this Act may be transferred (not later 

than the end of the fifth fiscal year after the last fiscal year for which such funds are available 

for the purposes for which appropriated) into the Operations Support heading: Provided, that 

any funds so transferred shall remain available for obligation for five fiscal years after the fiscal 

year of such transfer, and in addition to such other funds as may be available for such purposes, 

for facilities and information technology expenses: Provided further, That transfer authority 

under this section shall be in addition to any other transfer authority provided in this Act: 

Provided further, That amounts may be obligated only after the Committees on Appropriations of 

the House of Representatives and the Senate are notified at least 15 days in advance of the 

planned use of funds. 

SEC. 112. Nothwithstanding 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. 

UNITED STATES SECRET SERVICE 

OPERATIONS AND SUPPORT 

Contingent upon enactment of authorizing legislation to transfer the United States Secret Service 

to the Department of the Treasury, for necessary expenses of the United States Secret Service for 

operations and support, including purchase of not to exceed 652 vehicles for police-type use for 

replacement only; hire of passenger motor vehicles; purchase of motorcycles made in the United 

States; hire of aircraft; rental of buildings in the District of Columbia; fencing, lighting, guard 

booths, and other facilities on private or other property not in Government ownership or control, 

as may be necessary to perform protective functions; conduct of and participation in firearms 

matches; presentation of awards; conduct of behavioral research in support of protective 

intelligence and operations; payment in advance for commercial accommodations as may be 

necessary to perform protective functions; and payment, without regard to section 5702 of title 5, 

United States Code, of subsistence expenses of employees who are on protective missions, 

whether at or away from their duty stations; $2,360,538,000; of which $41,807,000 shall remain 

available until September 30, 2022; of which not to exceed $100,000 shall be to provide 

technical assistance and equipment to foreign law enforcement organizations in criminal 

investigations within the jurisdiction of the United States Secret Service; and of which 

$6,000,000 shall be for a grant for activities related to investigations of missing and exploited 

children: Provided, That not to exceed $19,125 shall be for official reception and representation 

expenses: Provided further, That funding may be used for calendar year 2020 premium pay in 

excess of the annual equivalent of the limitation on the rate of pay contained in section 5547(a) 

of title 5, United States Code, pursuant to section 2 of the Overtime Pay for Protective Services 

Act of 2016 (5 U.S.C. 5547 note), as amended by Public Law 115–383. 

PROCUREMENT, CONSTRUCTION, AND IMPROVEMENTS 

Contingent upon enactment of authorizing legislation to transfer the United States Secret Service 

to the Department of the Treasury, for necessary expenses of the United States Secret Service for 

procurement, construction, and improvements, $38,305,000, to remain available until September 

30, 2023. 
RESEARCH AND DEVELOPMENT 

Contingent upon enactment of authorizing legislation to transfer the United States Secret Service 

to the Department of the Treasury, for necessary expenses of the United States Secret Service for 

research and development, $11,937,000, to remain available until September 30, 2022. 

ADMINISTRATIVE PROVISIONS—UNITED STATES SECRET SERVICE 

SEC. 201. The United States Secret Service is authorized to obligate funds in anticipation of 

reimbursements from executive agencies, as defined in section 105 of title 5, United States Code, 

for personnel receiving training sponsored by the James J. Rowley Training Center, except that 

total obligations at the end of the fiscal year shall not exceed total budgetary resources available 

under the heading "United States Secret Service-Operations and Support" at the end of the fiscal 

year. 

SEC. 202. None of the funds made available in this Act may be used to reimburse any Federal 

department or agency for its participation in a National Special Security Event. 

SEC. 203. None of the funds made available to the United States Secret Service by this Act or by 

previous appropriations Acts may be made available for the protection of the head of a Federal 

agency other than the Secretary of the Treasury: Provided, That the Director of the United States 

Secret Service may enter into agreements to provide such protection on a fully reimbursable 

basis. 

SEC. 204. Notwithstanding section 608 of this Act, up to $15,000,000 may be reprogrammed 

within "United States Secret Service Operations and Support". 

SEC. 205. Funding made available in this Act for "United States Secret Service-Operations and 

Support" is available for travel of United States Secret Service employees on protective missions 

without regard to the limitations on such expenditures in this or any other Act if the Director of 

the United States Secret Service or a designee notifies the Committees on Appropriations of the 

Senate and the House of Representatives 10 or more days in advance, or as early as practicable, 

prior to such expenditures. 

SEC. 206. None of the funds made available by this Act for "United States Secret ServiceOperations and Support" shall be available to compensate any employee for overtime in an 

annual amount in excess of $45,000, except that the Secretary of the Treasury, or the designee of 

the Secretary, may waive such amount as necessary for national security purposes. 

ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY 

SEC. 111. Appropriations to the Department of the Treasury in this Act shall be available for 

uniforms or allowances therefor, as authorized by law (5 U.S.C. 5901), including maintenance, 

repairs, and cleaning; purchase of insurance for official motor vehicles operated in foreign 

countries; purchase of motor vehicles without regard to the general purchase price limitations for 

vehicles purchased and used overseas for the current fiscal year; entering into contracts with the 

Department 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 [approval] notification of the 
Committees on Appropriations of the House of Representatives and the Senate: Provided, That 

no transfer under this section may increase or decrease any such appropriation by 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 [approval] 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 [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. 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 [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. 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 [2020] 2021 until the enactment of the 

Intelligence Authorization Act for Fiscal Year [2020] 2021. 

SEC. 119. Not to exceed $5,000 shall be made available from the Bureau of Engraving and 

Printing's Industrial Revolving Fund for necessary official reception and representation expenses. 

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

Committees on Appropriations of the 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] Treasury Capital Investments and Modernization Fund 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. 121. Within 45 days after the date of enactment of this Act, the Secretary of the Treasury 

shall submit an itemized report to the Committees on 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. 122. During fiscal year [2020] 2021– 

(1) none of the funds made available in this or any other Act may be used by the Department of 

the Treasury, including the Internal Revenue Service, to issue, revise, or finalize any regulation, 

revenue ruling, or other guidance not limited to a particular taxpayer relating to the standard 

which is used to determine whether an organization is operated exclusively for the promotion of 

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

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

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

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

status under section 501(c)(4) of such Code of organizations created on, before, or after such 

date. 

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

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

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

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

Housing, and Urban Affairs. (b) The reports required under subsection (a) shall include– (1) the 

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

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

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

estimated number of full-time equivalents within each office for the remainder of the fiscal year; 

and (5) actions taken to achieve the goals, objectives, and performance measures of each office. 

(c) At the request of any such Committees specified in subsection (a), [the Office of Financial 

Stability and] the Office of Financial Research shall make officials available to testify on the 

contents of the reports required under subsection (a).

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

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

digitization and distribution of the Department's records of matured savings bonds that have not 

been redeemed.]

SEC. 124. 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. 

SEC. 125. Not to exceed 5 percent of any appropriation made available for the current fiscal 

year for the Department of the Treasury by this Act and unobligated balances of expired 

discretionary funds appropriated from the General Fund to the Department of the Treasury by 

this Act may be transferred (not later than the end of the fifth fiscal year after the last fiscal year 

for which such funds are available for the purposes for which appropriated) to the Treasury 

Capital Investments and Modernization Fund: Provided, That any funds so transferred shall 

remain available for obligation for five fiscal years after the fiscal year of such transfers for 
modernization of Treasury systems to increase cybersecurity and improve efficiency: Provided 

further, That funds so transferred shall not be available for obligation until the Secretary 

submits to the Committees on Appropriations of the House of Representatives and the Senate a 

spending plan for such funds.