Summary of FY 2106 Appropriations Language

Below is a summary of proposed Treasury 

appropriations language changes from the 

FY 2015 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; 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; terrorism and financial 

intelligence activities; and Treasury-wide 

management policies and programs 

activities, [$210,000,000] $331,837,000: 

Provided, That of the amount appropriated 

under this heading— (1) Not less than 

$109,609,000 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; ([1]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; (4) notwithstanding any other 

provision of law, up to $1,000,000 may be 

contributed to the Organization for

Economic Cooperation and Development for 

the Department's participation in programs 

related to global tax administration; and

([3]5) not to exceed [$24,200,000] 

$25,200,000 shall remain available until

September 30, [2016] 2017, for— (A) the 

Treasury-wide Financial Statement Audit 

and Internal Control Program; (B) 

information technology modernization 

requirements; (C) [in an amount not less 

than $9,500,000, the audit, oversight, and 

administration of the Gulf Coast Restoration 

Trust Fund; and] secure space requirements;

(D) in an amount not to exceed $3,400,000, 

the development and implementation of 

programs within the Office of Critical 

Infrastructure Protection and Compliance 

Policy, including entering into cooperative 

agreements; and (E) in an amount not to 

exceed $10,000,000 for a Digital Service 

team. Provided further, That, in addition to 

the amount otherwise made available under

this heading, $7,000,000 shall remain 

available until September 30, 2017, 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, 

$112,500,000: Provided, That of the amount 

appropriated under this heading: (1) not to 

exceed $27,000,000 is available for 
administrative expenses; and (2) $1,000,000, 

to remain available until September 30 

2016, is available for secure space 

requirements: Provided further, That the 

unobligated balances of prior year 

appropriations made available for terrorism 

and financial intelligence activities under the 

heading "Department of the Treasury—

Departmental Offices—Salaries and 

Expenses" shall be transferred to, and 

merged with, this account.]

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, [$2,725,000] 

$10,690,000, to remain available until

September 30, [2017] 2018: 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, [$35,351,000] $35,416,000, 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, 

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; [$158,210,000] 

$167,275,000, of which $5,000,000 shall

remain available until September 30, [2016] 

2017; 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, [$769,000,000] $875,000,000 

are [rescinded] hereby permanently 

cancelled not later than September 30, 2016. 
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, [$230,500,000] $233,523,000. 

Of the amount appropriated under this 

heading—(1) not less than [$152,400,000] 

$157,593,000, 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, [2016] 2017, 

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 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 

[$15,000,000] $16,000,000, notwithstanding 

section 108(e) of Public Law 103–325 (12 

U.S.C. 4707(e)), is available until 

September 30, [2016] 2017, 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 

$18,000,000 is available until September 30, 

2016, for the Bank Enterprise Award 

program;] ([4]3) not less than [$22,000,000] 

$35,000,000, 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, [2016] 2017, 

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]4) up 

to [$23,100,000] $24,930,000 is available 

until September 30, [2015] 2017, for 

administrative expenses, including 

administration of CDFI fund programs

including the Capital Magnet Fund and the 

New Markets Tax Credit Program, of which 

up to $1,000,000 is for capacity building to 

expand CDFI investments in underserved 

areas, and up to $300,000 is for 

administrative expenses to carry out the 

direct loan program; and ([6]5) during fiscal 

year [2015] 2016, 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: Provided further, That such 

section 114A shall remain in effect until 

September 30, 2015] $1,000,000,000. 

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), [$34,234,000] $40,671,000.

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, [$112,000,000] 

$112,979,000, of which not to exceed 

$34,335,000 shall remain available until 

September 30, [2017] 2018.

BUREAU OF THE FISCAL SERVICE 

SALARIES AND EXPENSES

For necessary expenses of operations of the 

Bureau of the Fiscal Service, [$348,184,000] 

$363,850,000; of which not to exceed 

$4,210,000, to remain available until 

September 30, [2017] 2018, 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, [$100,000,000] $101,439,000; 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, 

[$3,000,000 shall be for the costs of criminal 

enforcement activities and special law 

enforcement agents for targeting tobacco 

smuggling and other criminal diversion 

activities] 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 

[2015] 2016 under such section 5136 for 

circulating coinage and protective service 

capital investments of the United States 

Mint shall not exceed $20,000,000. 
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]

$2,408,803,000, of which not less than 

[$7,000,000] $5,600,000 shall be for the Tax 

Counseling for the Elderly Program, of 

which not less than [$10,000,000]

$12,000,000 shall be available for lowincome taxpayer clinic grants, and of which

not less than $12,000,000, to remain 

available until September 30, [2016] 2017,

shall be available for a Community 

Volunteer Income Tax Assistance matching

grants program for tax return preparation 

assistance, of which not less than

$206,000,000 shall be available for 

operating expenses of the Taxpayer 

Advocate Service: Provided, That of the 

amounts made available for the Taxpayer 

Advocate Service, not less than $5,000,000

shall be for identity theft casework.

ENFORCEMENT

For necessary expenses for tax enforcement 

activities of the Internal Revenue Service to 

determine and collect owed taxes, to provide 

legal and litigation support, to conduct 

criminal investigations, to enforce criminal 

statutes related to violations of internal 

revenue laws and other financial crimes, to 

purchase and hire passenger motor vehicles 

(31 U.S.C. 1343(b)), 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] 

$5,399,832,000, of which not to exceed 

$150,000,000 shall remain available until 

September 30, 2017, and of which not less 

than [$60,257,000] $57,493,000 shall be for 

the Interagency Crime and Drug 

Enforcement program: Provided, That, of 

the amounts provided under this heading, 

not less than $352,100,000, 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)); 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] 

$4,743,258,000, of which not to exceed 

$315,000,000 shall remain available until 

September 30, [2016] 2017; of which not to 

exceed $65,000,000 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, 

[2017] 2018, for research; of which [not less 

than]not to exceed $1,850,000 shall be for 

the Internal Revenue Service Oversight 

Board; of which not to exceed $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 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: Provided

further, That the Internal Revenue Service 

shall include, in its budget justification for 

fiscal year [2016] 2017, 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

$315,197,000, 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] 

$379,178,000, to remain available until

September 30, [2017] 2018, 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-in-compromise 

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 AgencyWide 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 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. 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, 2020". 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". 

ADMINISTRATIVE PROVISIONS –

DEPARTMENT OF THE TREASURY 

(INCLUDING TRANSFERS OF FUNDS)

SEC. [111]110. 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]111. 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 no transfer under this section 

may increase or decrease any such 

appropriation by more than 2 percent.

SEC. [113]112. 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]113. 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]114. 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]115. 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]116. 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]117. 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 [2015] 2016 until the enactment 

of the Intelligence Authorization Act for 

Fiscal Year [2015] 2016.

SEC. [119]118. 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]119. 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 Departmentwide 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. [121]120. (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. [122]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. 123. 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. 122. Section 5112 of title 31, United 

States Code, is amended as follows—(a) in 

subsection (a)(2) by striking "and weighs 

11.34 grams"; (b) in subsection (a)(3) by 

striking "and weighs 5.67 grams"; (c) in 

subsection (a)(4) by striking "and weighs 

2.268 grams"; (d) in subsection (a)(5) by

striking "and weighs 5 grams"; (e) in 

subsection (a)(6) by striking "except as 

provided under subsection (c) of this 

section," and "and weighs 3.11 grams"; (f) 

in subsection (b) by striking the first, 

second, third, fourth, sixth, seventh, and 

eighth sentences, and by striking "metallic,"; 

and (g) in subsection (c) by amending the 

subsection to read as follows—"The 

Secretary shall prescribe the weight and the 

composition of the dollar, half-dollar,

quarter-dollar, dime, 5-cent, and one-cent 

coins. In prescribing the weight and the 

composition of the dollar, half-dollar, 

quarter-dollar, dime, 5-cent and one cent 

coins, the Secretary shall consider such 

factors that the Secretary considers, in the 

Secretary's sole discretion, to be 

appropriate." (h) in subsection (r)(5) by 

inserting "for circulation" after both 

instances of "minted and issued." (i) in 

subsection (t)(6)(B) by striking "90 percent 

silver and 10 percent copper" and inserting 

"no less than 90 percent silver."
SEC. 123. Section 5113(a) of title 31, United 

States Code, is amended by—(a) striking 

"and" after "quarter dollar" and inserting 

after the word "dime" ", 5-cent, and onecent"; and (b) striking the second and third 

sentences. 

SEC. 124. Section 5132(a)(2)(B)(i) of title 

31, United States Code, is amended by

striking "90 percent silver and 10 percent 

copper" and inserting "no less than 90

percent silver."

SEC. 125. Of the funds made available by 

this Act to the Internal Revenue Service and 

Alcohol Tobacco Tax and Trade Bureau, not 

less than $9,577,232,000 shall be specified 

to pay for the costs of 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.

SEC. 126. 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) RISK-SHARE 

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 "2014" and inserting "2017".