Summary of FY 2017 Appropriations Language

Below is a summary of proposed Treasury 

appropriations language changes from the FY 

2016 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 [Annex]

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 [Puerto 

Rico] state and local entities; terrorism and

financial intelligence activities; and Treasurywide management policies and programs

activities, [$222,500,000] $334,376,000: 

Provided, That of the amount appropriated 

under this heading—(1) Not less than

$117,000,000 is for the Office of Terrorism

and Financial Intelligence to safeguard the 

financial system against illicit use and to 

combat rogue nations, terrorist facilitators, 

weapons of mass destruction proliferators, 

money launderers, drug kingpins, and other 

national security threats;(2) not to exceed 

$350,000 is for official reception and 

representation expenses; ([2]3) 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]4) not

to exceed [$22,200,000] $22,000,000 shall

remain available until September 30, 

[2017]2018, 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; and] support for the 

Office of Terrorism and Financial 

Intelligence; (D) the development and 

implementation of programs within the Office 

of Critical Infrastructure Protection and

Compliance Policy, including entering into 

cooperative agreements; and (E) international 

operations: Provided further, That, in addition 

to the amount otherwise made available under

this heading, $7,000,000 shall remain

available until September 30, 2018, for

necessary expenses for carrying out subtitle F

of title I of division A of Public Law 112–141,

to be derived from the trust fund established

under section 1602 of such Public Law, 

without altering the percentages of funds made 

available for other purposes from the 

remaining balance of the trust fund. 

OFFICE OF TERRORISM AND 

FINANCIAL INTELLIGENCE

SALARIES AND EXPENSES

(INCLUDING TRANSFER OF FUNDS)

[For the necessary expenses of the Office of 

Terrorism and Financial Intelligence to 

safeguard the financial system against illicit 

use and to combat rogue nations, terrorist 

facilitators, weapons of mass destruction 

proliferators, money launderers, drug 

kingpins, and other national security threats, 

$117,000,000: Provided, That of the amount 

appropriated under this heading: (1) not to 

exceed $27,100,000 is available for 

administrative expenses; and (2) $5,000,000, 

to remain available until September 30, 2017.]
CYBERSECURITY ENHANCEMENT 

ACCOUNT

SALARIES AND EXPENSES

For salaries and expenses for enhanced 

cybersecurity for systems operated by the 

Department of the Treasury, $109,827,000, to 

remain available until September 30, 2019: 

Provided, That amounts made available under 

this heading shall be in addition to other 

amounts available to Treasury offices and 

bureaus for cybersecurity: Provided further, 

That amounts made available under this 

heading may be obligated and expended 

through allocation accounts available to 

individual offices and bureaus. 

DEPARTMENT-WIDE SYSTEMS AND 

CAPITAL INVESTMENTS PROGRAMS

(INCLUDING TRANSFER OF FUNDS)

For development and acquisition of automatic 

data processing equipment, software, and 

services and for repairs and renovations to 

buildings owned by the Department of the 

Treasury, $5,000,000, to remain available 

until September 30, [2018] 2019: 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, [$35,416,000] $37,044,000, 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, [2017] 

2018, shall be for audits and investigations 

conducted pursuant to section 1608 of the 

Resources and Ecosystems Sustainability, 

Tourist Opportunities, and Revived 

Economies of the Gulf Coast States Act of 

2012 (33 U.S.C. 1321 note) [; and of which 

not to exceed $1,000 shall be available for 

official reception and representation 

expenses].

TREASURY INSPECTOR GENERAL 

FOR TAX ADMINISTRATION

SALARIES AND EXPENSES

For necessary expenses of the Treasury 

Inspector General for Tax Administration in 

carrying out the Inspector General Act of 

1978, as amended, including purchase and 

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

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

3109, at such rates as may be determined by 

the Inspector General for Tax Administration; 

[$167,275,000] $169,634,000, of which 

$5,000,000 shall remain available until 

September 30, [2017] 2018; of which not to 

exceed $6,000,000 shall be available for 

official travel expenses; of which not to 

exceed $500,000 shall be available for 

unforeseen emergencies of a confidential 

nature, to be allocated and expended under the 

direction of the Inspector General for Tax 

Administration [; and of which not to exceed 

$1,500 shall be available for official reception 

and representation expenses].

TREASURY FORFEITURE FUND

[(RESCISSION)] (CANCELLATION)

Of the unobligated balances available under 

this heading, [$700,000,000] $657,000,000 are 
[rescinded] hereby permanently cancelled not 

later than September 30, 2017.

TREASURY FRANCHISE FUND

For provision of necessary financial and 

administrative support services by the

Administrative Resource Center to implement 

requirements of the Digital Accountability and 

Transparency Act (DATA Act; Public Law 13–

101) for Federal agencies, $3,000,000, to 

remain available until expended: Provided, 

That such amount shall be in addition to any 

other amounts available for such purpose. 

COMMUNITY DEVELOPMENT 

FINANCIAL INSTITUTIONS FUND 

PROGRAM ACCOUNT

To carry out the Riegle Community 

Development and Regulatory Improvements

Act of 1994 (subtitle A of title I of Public Law 

103–325), including services authorized by 

section 3109 of title 5, United States Code, but 

at rates for individuals not to exceed the per 

diem rate equivalent to the rate for EX-3, 

[$233,523,000] $245,923,000. Of the amount 

appropriated under this heading—(1) not less 

than $153,423,000, 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, [2017]2018, 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 [$3,102,500] $2,882,500 may be

used for the cost of direct loans: 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; (2) not less than $15,500,000, 

notwithstanding section 108(e) of Public Law

103–325 (12 U.S.C. 4707(e)), is available 

until September 30, [2017]2018, for financial 

assistance, technical assistance, training and 

outreach programs designed to benefit Native 

American, Native Hawaiian, and Alaskan 

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 $19,000,000 is available until 

September 30, [2017]2018, 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, [2017]2018, 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) up to 

[$23,600,000] $26,000,000 is available until 

September 30, [2016]2018, 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 capacity building to expand 

CDFI investments in underserved rural areas, 

and] up to $300,000 is for administrative 

expenses to carry out the direct loan program; 

[and] (6) not less than $10,000,000 is 

available until September 30, 2018, to provide

grants for loan loss reserve funds and to 

provide technical assistance for small dollar 

loan programs under section 1206 of the 

Dodd-Frank Wall Street Reform and 

Consumer Protection Act (Public Law 111–

203); and ([6]7) during fiscal year 

[2016]2017, 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 [$750,000,000] 

$1,000,000,000: Provided further, That such 

section 114A shall remain in effect until 

September 30, [2016]2017.

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), [$40,671,000] $41,160,000.

FINANCIAL CRIMES ENFORCEMENT 

NETWORK

SALARIES AND EXPENSES

For necessary expenses of the Financial 

Crimes Enforcement Network, including hire 

of passenger motor vehicles; travel and 

training expenses of non-Federal and foreign 

government personnel to attend meetings and 

training concerned with domestic and foreign 

financial intelligence activities, law 

enforcement, and financial regulation; services 

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

$10,000 for official reception and 

representation expenses; and for assistance to 

Federal law enforcement agencies, with or 

without reimbursement, [$112,979,000] 

$115,003,000, of which not to exceed 

$34,335,000 shall remain available until 

September 30, [2018]2019. 

BUREAU OF THE FISCAL SERVICE

SALARIES AND EXPENSES

For necessary expenses of operations of the 

Bureau of the Fiscal Service, [$363,850,000] 

$353,057,000; of which not to exceed 

$4,210,000, to remain available until 

September 30, [2018] 2019, is for information 

systems modernization initiatives; and of 

which $5,000 shall be available for official 

reception and representation expenses [; and 

of which not to exceed $19,800,000, to remain 

available until September 30, 2018, is to 

support the Department's activities related to 

implementation of the Digital Accountability 

and Transparency Act (DATA Act; Public 

Law 113–101), including changes in business 

processes, workforce, or information 

technology to support high quality, transparent 

Federal spending information]. 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, 

$106,439,000; of which not to exceed $6,000 

for official reception and representation 

expenses; not to exceed $50,000 for 

cooperative research and development 

programs for laboratory services; and 

provision of laboratory assistance to State and 

local agencies with or without reimbursement: 

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] such sums as 

are necessary shall be available to fully 

support tax enforcement and compliance 

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.

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 [2016] 

2017 under such section 5136 for circulating 

coinage and protective service capital 

investments of the United States Mint shall 

not exceed [$20,000,000] $30,000,000. 

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, 

[$2,156,554,000] $2,406,318,000, of which 

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

Counseling for the Elderly Program, of which 

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

for low-income taxpayer clinic grants, [and] of 

which not less than [$15,000,000, to] 

$191,822,000 shall remain available until 

September 30, [2017, shall be available for a 

Community Volunteer Income Tax Assistance 

matching grants program for tax return 

preparation assistance] 2018, and of which not 

less than $206,000,000 shall be available for 

operating expenses of the Taxpayer Advocate 

Service: Provided, That of the amounts made 

available for the Taxpayer Advocate Service, 

not less than $5,000,000 shall be for identity 

theft casework: Provided further, That, of the

amounts made available until September 30, 

2018, not less than $15,000,000 shall be 

available for a Community Volunteer Income 

Tax Assistance matching grants program for 

tax return preparation assistance. 

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, [$4,860,000,000] 

$5,216,263,000, of which not to exceed 

[$50,000,000] $54,936,000 shall remain 

available until September 30, [2017] 2018, 

and of which not less than $60,257,000 shall 

be for the Interagency Crime and Drug 

Enforcement program: Provided, That, of the 

amounts provided under this heading, not less 

than $231,344,000, of which $5,000,000 shall 

be transferred to the Alcohol and Tobacco Tax 

and Trade Bureau, shall be for an additional 

appropriation 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; 

[$3,638,446,000] $4,314,099,000, of which 

not to exceed [$50,000,000] $158,242,000 

shall remain available until September 30, 

[2017]2018; 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, 

[2018]2019, for research; of which not to 

exceed [$20,000] $25,000 shall be for official 

reception and representation expenses: 

Provided, That not later than 30 days after the 

end of each quarter, the Internal Revenue 

Service shall submit a report to the 

Committees on Appropriations of the House 

of Representatives and the Senate and the 

Comptroller General of the United States 

detailing the cost and schedule performance 

for its major information technology 

investments, including the purpose and lifecycle stages of the investments; the reasons 

for any cost and schedule variances; the risks 

of such investments and strategies the Internal

Revenue Service is using to mitigate such 

risks; and the expected developmental 

milestones to be achieved and costs to be 

incurred in the next quarter: Provided further, 

That the Internal Revenue Service shall 

include, in its budget justification for fiscal 

year [2017]2018, a summary of cost and 

schedule performance information for its 

major information technology systems: 

Provided further, That, of the amounts 

provided under this heading, such sums as are 

necessary shall be available to fully support 

tax enforcement and compliance activities, 

including not less than $283,404,000, for an 

additional appropriation 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, [$290,000,000] 

$343,415,000, to remain available until 

September 30, [2018] 2019, for the capital 

asset acquisition of information technology

systems, including management and related 

contractual costs of said acquisitions,

including related Internal Revenue Service 

labor costs, and contractual costs associated 

with operations authorized by 5 U.S.C. 3109: 

Provided, That not later than 30 days after the 

end of each quarter, the Internal Revenue 

Service shall submit a report to the 

Committees on Appropriations of the House 

of Representatives and the Senate and the 

Comptroller General of the United States 

detailing the cost and schedule performance 

for CADE 2 and Modernized e-File 

information technology investments, including 

the purposes and life-cycle stages of the 

investments; the reasons for any cost and 

schedule variances; the risks of such 

investments and the strategies the Internal 

Revenue Service is using to mitigate such 

risks; and the expected developmental 

milestones to be achieved and costs to be 

incurred in the next quarter.

ADMINISTRATIVE PROVISIONS—

INTERNAL REVENUE SERVICE

(INCLUDING TRANSFER OF FUNDS)

SEC. 101. Not to exceed 5 percent of any 

appropriation made available in this Act to the 

Internal Revenue Service may be transferred 

to any other Internal Revenue Service 

appropriation upon the advance [approval] 

notification of the Committees on 

Appropriations. 
SEC. 102. The Internal Revenue Service shall 

maintain an employee training program, 

which shall include the following topics: 

taxpayers' rights, dealing courteously with 

taxpayers, cross-cultural relations, ethics, and 

the impartial application of tax law.

SEC. 103. The Internal Revenue Service shall 

institute and enforce policies and procedures 

that will safeguard the confidentiality of 

taxpayer information and protect taxpayers 

against identity theft.

SEC. 104. Funds made available by this or 

any other Act to the Internal Revenue Service 

shall be available for improved facilities and 

increased staffing to provide sufficient and 

effective 1–800 help line service for 

taxpayers. The Commissioner shall continue 

to make improvements to the Internal 

Revenue Service 1–800 help line service a 

priority and allocate resources necessary to 

enhance the response time to taxpayer 

communications, particularly with regard to 

victims of tax-related crimes. 

[SEC. 105. None of the funds made available 

to the Internal Revenue Service by this Act 

may be used to make a video unless the 

Service-Wide Video Editorial Board 

determines in advance that making the video 

is appropriate, taking into account the cost, 

topic, tone, and purpose of the video.]

SEC. [106]105. The Internal Revenue Service 

shall issue a notice of confirmation of any 

address change relating to an employer 

making employment tax payments, and such 

notice shall be sent to both the employer's 

former and new address and an officer or 

employee of the Internal Revenue Service 

shall give special consideration to an offer-incompromise from a taxpayer who has been the 

victim of fraud by a third party payroll tax 

preparer.

[SEC. 107. 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. 108. 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. 109. 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. 110. 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 re-hiring a former employee, unless 

such program or process takes into account the 

conduct and Federal tax compliance of such 

employee or former employee.]

[SEC. 111. 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. 112. Except to the extent provided in 

section 6014, 6020, or 6201(d) of the Internal 

Revenue Code of 1986, no funds in this or any 

other Act shall be available to the Secretary of 

the Treasury to provide to any person a 

proposed final return or statement for use by 

such person to satisfy a filing or reporting 

requirement under such Code.]
[SEC. 113. In addition to the amounts 

otherwise made available in this Act for the 

Internal Revenue Service, $290,000,000, to be 

available until September 30, 2017, shall be 

transferred by the Commissioner to the 

"Taxpayer Services", "Enforcement", or 

"Operations Support" accounts of the Internal 

Revenue Service for an additional amount to 

be used solely for measurable improvements 

in the customer service representative level of 

service rate, to improve the identification and 

prevention of refund fraud and identity theft, 

and to enhance cybersecurity to safeguard 

taxpayer data: Provided, That such funds shall 

supplement, not supplant any other amounts

made available by the Internal Revenue 

Service for such purpose: Provided further, 

That such funds shall not be available until the 

Commissioner submits to the Committees on 

Appropriations of the House of 

Representatives and the Senate a spending 

plan for such funds: Provided further, That 

such funds shall not be used to support any 

provision of Public Law 111–148, Public Law 

111–152, or any amendment made by either 

such Public Law.]

SEC. 106. Section 9503(a) of title 5, United 

States Code, is amended by striking the clause 

"before September 30, 2013" and inserting 

"before September 30, 2021".

SEC. 107. Section 9503(a)(5) of title 5, United 

States Code, is amended by inserting before 

the semicolon the following: "renewable for 

an additional two years, based on a critical 

organizational need".

SEC. 108. Section 1344(b)(6) of title 31, 

United States Code, is amended by adding a 

comma before "the Administrator of the Drug 

Enforcement Administration", by striking 

"and" after "Drug Enforcement 

Administration", and by inserting ", and the 

Commissioner of Internal Revenue" after 

"National Aeronautics and Space 

Administration".

ADMINISTRATIVE PROVISIONS—

DEPARTMENT OF THE TREASURY

(INCLUDING TRANSFERS OF FUNDS)

SEC. 114. Appropriations to the Department 

of the Treasury in this Act shall be available 

for uniforms or allowances therefor, as 

authorized by law (5 U.S.C. 5901), including 

maintenance, repairs, and cleaning; purchase 

of insurance for official motor vehicles 

operated in foreign countries; purchase of 

motor vehicles without regard to the general 

purchase price limitations for vehicles 

purchased and used overseas for the current 

fiscal year; entering into contracts with the 

Department of State for the furnishing of 

health and medical services to employees and 

their dependents serving in foreign countries; 

and services authorized by 5 U.S.C. 3109.

SEC. 115. Not to exceed 2 percent of any 

appropriations in this title made available

under the headings "Departmental Offices—

Salaries and Expenses", "Office of Inspector

General", "Special Inspector General for the 

Troubled Asset Relief Program", "Community 

Development Financial Institutions Fund"

,"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, upon advance approval of such

Committees, not to exceed 2 percent of any 

such appropriations may be transferred to the 

"Office of Terrorism and Financial 

Intelligence": Provided further,] That no

transfer under this section may increase or 

decrease any such appropriation by more than 

2 percent.

SEC. 116. Not to exceed 2 percent of any 

appropriation made available in this Act to the 

Internal Revenue Service may be transferred 

to the Treasury Inspector General for Tax 

Administration's appropriation upon the 

advance [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. 117. None of the funds appropriated in 

this Act or otherwise available to the

Department of the Treasury or the Bureau of 

Engraving and Printing may be used to 

redesign the $1 Federal Reserve note.

SEC. 118. The Secretary of the Treasury may 

transfer funds from the "Bureau of the Fiscal 

Service-Salaries and Expenses" to the Debt 

Collection Fund as necessary to cover the 

costs of debt collection: Provided, That such 

amounts shall be reimbursed to such salaries 

and expenses account from debt collections 

received in the Debt Collection Fund.

SEC. 119. None of the funds appropriated or 

otherwise made available by this or any other 

Act may be used by the United States Mint to 

construct or operate any museum without the 

[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. 120. None of the funds appropriated or 

otherwise made available by this or any other 

Act or source to the Department of the 

Treasury, the Bureau of Engraving and 

Printing, and the United States Mint, 

individually or collectively, may be used to 

consolidate any or all functions of the Bureau 

of Engraving and Printing and the United 

States Mint without the [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. 121. Funds appropriated by this Act, or 

made available by the transfer of funds in this 

Act, for the Department of the Treasury's 

intelligence or intelligence related activities 

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 [2016]2017 until the 

enactment of the Intelligence Authorization 

Act for Fiscal Year [2016]2017.

SEC. 122. Not to exceed $5,000 shall be made 

available from the Bureau of Engraving and 

Printing's Industrial Revolving Fund for 

necessary official reception and representation 

expenses.

SEC. 123. The Secretary of the Treasury shall 

submit a Capital Investment Plan to the 

Committees on Appropriations of the Senate 

and the House of Representatives not later 

than 30 days following the submission of the 

annual budget submitted by the President: 

Provided, That such Capital Investment Plan 

shall include capital investment spending from 

all accounts within the Department of the 

Treasury, including but not limited to the 

Department-wide Systems and Capital 

Investment Programs account, Treasury 

Franchise Fund account, and the Treasury 

Forfeiture Fund account: Provided further, 

That such Capital Investment Plan shall 

include expenditures occurring in previous 

fiscal years for each capital investment project 

that has not been fully completed.

SEC. 124. (a) Not later than 60 days after the 

end of each quarter, the Office of Financial 

Stability and the Office of Financial Research 

shall submit reports on their activities to the 

Committees on Appropriations of the House 

of Representatives and the Senate, the 

Committee on Financial Services of the House 

of Representatives and the Senate Committee 

on Banking, Housing, and Urban Affairs. (b) 

The reports required under subsection (a) shall 

include—(1) the obligations made during the 

previous quarter by object class, office, and 

activity; (2) the estimated obligations for the 

remainder of the fiscal year by object class, 

office, and activity; (3) the number of fulltime equivalents within each office during the 
previous quarter; (4) the estimated number of 

full-time equivalents within each office for the

remainder of the fiscal year; and (5) actions 

taken to achieve the goals, objectives, and 

performance measures of each office. (c) At 

the request of any such Committees specified 

in subsection (a), the Office of Financial 

Stability and the Office of Financial Research 

shall make officials available to testify on the 

contents of the reports required under 

subsection (a).

SEC. 125. Within 45 days after the date of 

enactment of this Act, the Secretary of the 

Treasury shall submit an itemized report to the 

Committees on Appropriations of the House 

of Representatives and the Senate on the 

amount of total funds charged to each office 

by the Franchise Fund including the amount 

charged for each service provided by the 

Franchise Fund to each office, a detailed 

description of the services, a detailed 

explanation of how each charge for each 

service is calculated, and a description of the 

role customers have in governing in the 

Franchise Fund.

[SEC. 126. The Secretary of the Treasury, in 

consultation with the appropriate agencies, 

departments, bureaus, and commissions that 

have expertise in terrorism and complex 

financial instruments, shall provide a report to 

the Committees on Appropriations of the 

House of Representatives and Senate, the 

Committee on Financial Services of the House 

of Representatives, and the Committee on 

Banking, Housing, and Urban Affairs of the 

Senate not later than 90 days after the date of

enactment of this Act on economic warfare 

and financial terrorism.]

[SEC. 127. During fiscal year 2016—

(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. 126. Of the funds made available by this 

Act to the Internal Revenue Service and 

Alcohol Tobacco Tax and Trade Bureau, not 

less than $8,854,065,000 shall be specified to 

pay for the costs of 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.

SEC. 127. AMENDMENTS TO COMMUNITY 

DEVELOPMENT FINANCIAL

INSTITUTIONS BOND PROGRAM. Section 

114A of the Riegle Community Development

and Regulatory Improvement Act of 1994 (12 

U.S.C. 4713a) is amended—(a) in subsection 

(c)(2) by striking ", multiplied by an amount 

equal to the outstanding principal balance of 

issued notes or bonds"; (b) by amending 

subsection (d) to read as follows—"(d) RISKSHARE POOL.—Each qualified issuer shall, 

during the term of a guarantee provided under 

the Program, establish a risk-share pool, 

capitalized by contributions from eligible 

community development financial institution 

participants in amounts that shall not exceed 4 

percent of the guaranteed amount outstanding

on the subject notes and bonds, which 

contribution amounts shall be determined by 

the Secretary for each eligible community 

development financial institution participant 

based on the Secretary's assessment of the 

participant's credit quality."; (c) in subsection 

(e)(2)(B), by striking "$100,000,000" and 
inserting "$25,000,000"; (d) in subsection (g) 

by amending the subsection to read as 

follows: "(g) FEES.—"(1) IN GENERAL.—

"(A) QUALIFIED ISSUER.—A qualified 

issuer that receives a guarantee issued under 

this section on a bond or note shall pay a fee 

to the Secretary, in an amount equal to 10 

basis points of the amount of the unpaid 

principal of the bond or note guaranteed. "(B) 

ELIGIBLE CDFI PARTICIPANT.—An 

eligible community development financial 

institution participant that receives a bond 

loan under this section shall pay a fee to the 

Secretary, in an amount equal to 1 percent of 

the unpaid principal of the bond or note 

guaranteed. "(2) PAYMENT.—"(A) 

QUALIFIED ISSUER.—A qualified issuer 

shall pay the fee required under paragraph 

(1)(A) on an annual basis. "(B) ELIGIBLE 

CDFI PARTICIPANT.—An eligible 

community development financial institution 

participant shall pay the fee required under 

paragraph (1)(B) at the time of loan 

disbursements to the participant. "(3) USE OF 

FEES.—Fees collected by the Secretary—"(A) 

under paragraph (1)(A) shall be used to 

reimburse the Department of the Treasury for 

any administrative costs incurred by the 

Department in implementing the Program 

established under this section and shall be 

available until expended; and "(B) under 

paragraph (1)(B) shall be deposited by the 

Secretary into an account that shall be 

available to the Secretary to cover credit 

subsidy costs and to pay principal and interest 

on the guaranteed bonds or notes in the event 

of a delinquency in repayment of loans to 

eligible community development financial 

institution participants."; and (e) in 

subsection (k), by striking "This section is 

repealed, and the" and inserting "The", by 

striking the comma after "terminate", and by 

striking "2014" and inserting "2017".

SEC. 128. Paragraph 5112(r)(5) of title 31, 

United States Code, is amended by inserting 

"for circulation" after both instances of 

"minted and issued".

SEC. 129. Paragraph 3111(c)(2) of title 5, 

United States Code, is amended by inserting

"or the Office of Tax Policy," after "the 

Internal Revenue Service,". 

Explanation for proposed section 129: 

Treasury requests that like students hired by 

IRS, students hired by the Office of Tax 

Policy be treated as employees for purposes of 

section 6103. Officers and employees of the 

Department of Treasury are authorized to 

access return information if required by their 

official duties for tax administration. The 

provision would not change current law 

treating IRS student interns as employees for 

purposes of section 6103.