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Summary of FY 2011 Appropriations Language 

Below is a summary of appropriations language changes in the bills being marked up by 

the House and Senate Appropriations Committees. Please note that brackets indicate 

which material will be deleted, and italics 

indicate which material will be inserted. 

Departmental Offices 

Salaries and Expenses 

(Including Transfer of Funds) 

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, [$304,888,000, of which not to 

exceed $21,983,000 is for executive direction 

program activities; not to exceed $47,249,000 

is for economic policies and programs 

activities, including $1,000,000 that shall be 

transferred to the National Academy of 

Sciences for a study by the Board on 

Mathematical Sciences and Their Applications 

on the long-term economic effects of the aging 

population in the United States, to remain 

available until September 30, 2011, and 

$1,500,000 that shall be transferred to the 

National Academy of Sciences for a carbon 

audit of the tax code as authorized in section 

117 of the Energy Improvement and 

Extension Act of 2008 (Public Law 110-343), 

to remain available until September 30, 2011; 

not to exceed $48,580,000 is for financial 

policies and programs activities; not to exceed 

$64,611,000 is for terrorism and financial 

intelligence activities; not to exceed 

$22,679,000 is for Treasury-wide management policies and programs activities; and 

not to exceed $99,786,000 is for 

administration programs activities: Provided, 

That the Secretary of the Treasury is 

authorized to transfer funds appropriated for 

any program activity of the Departmental 

Offices to any other program activity of the 

Departmental Offices upon notification to the 

House and Senate Committees on 

Appropriations: Provided further, That no 

appropriation for any program activity shall be 

increased or decreased by more than 4 percent 

by all such transfers: Provided further, That 

any change in funding greater than 4 percent 

shall be submitted for approval to the House 

and Senate Committees on Appropriations] 

$346,401,000: Provided [further], That 

notwithstanding any other provision of law, of 

the amount appropriated under this heading, 

up to $1,000,000, may be contributed to the 

Global Forum on Transparency and Exchange 

of Information for Tax Purposes, a Part II 

Program of the Organization for Economic 

Cooperation and Development, to cover the 

cost assessed by that organization for 

Treasury's participation therein: Provided 

further, That of the amount appropriated under 

this heading, not to exceed $3,000,000, to 

remain available until September 30, [2011] 

2012, is for information technology 

modernization requirements; not to exceed 

$200,000 is for official reception and 

representation expenses; $400,000 is to 

support increased international representation commitments of the Secretary; and 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 his certificate: 

Provided further, That of the amount 

appropriated under this heading, $6,787,000, 

to remain available until September 30, [2011] 

2012, is for the Treasury-wide Financial 

Statement Audit and Internal Control 

Program, of which such amounts as may be 

necessary may be transferred to accounts of 

the Department's offices and bureaus to 

Department of the Treasury - Budget in Brief FY 2011 Page 121
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conduct audits: Provided further, That this 

transfer authority shall be in addition to any 

other provided in this Act: Provided further, 

That of the amount appropriated under this 

heading, $500,000, to remain available until 

September 30, [2011] 2012, is for secure 

space requirements: Provided further, That of 

the amount appropriated under this heading, 

$1,100,000 to remain available until 

September 30, 2012, is for salary and benefits 

for hiring of personnel whose work will 

require completion of a security clearance 

investigation in order to perform highly 

classified work to further the activities of the 

Office of Terrorism and Financial 

Intelligence: Provided further, That of the 

amount appropriated under this heading, up to 

$3,400,000, to remain available until 

September 30, [2012] 2013, is to develop and 

implement programs within the Office of 

Critical Infrastructure Protection and 

Compliance Policy, including entering into 

cooperative agreements: Provided further, 

That of the amount appropriated under this 

heading, $3,000,000, to remain available until 

September 30, [2012] 2013, is for 

modernizing the Office of Debt Management's 

information technology. (Department of the 

Treasury Appropriations Act, 2010.) 

Department-wide Systems and Capital 

Investments Programs 

(Including Transfer of Funds) 

For development and acquisition of automatic 

data processing equipment, soft-ware, and 

services for the Department of the Treasury, 

[$9,544,000] $22,000,000, to remain available 

until September 30, [2012] 2013: Provided, 

[That $4,544,000 is for repairs to the Treasury 

Annex Building: Provided further,] 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'']. 

(Department of the Treasury Appropriations 

Act, 2010.) 

Office of 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, as amended, $30,269,000, of which not 

to exceed $2,000,000 for official travel 

expenses, including hire of passenger motor 

vehicles; and of which not to exceed $100,000 

for unforeseen emergencies of a confidential 

nature, to be allocated and expended under the 

direction of the Inspector General of the 

Treasury [, $29,700,000, of which not to 

exceed $2,500 shall be available for official 

reception and representation expenses]. 

(Department of the Treasury Appropriations 

Act, 2010.) 

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 (not to 

exceed 150 for replacement only for policetype use) and hire of passenger motor vehicles 

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

U.S.C. 3109, at such rates as may be 

determined by the Inspector General for Tax 

Administration; [$152,000,000] $155,452,000, 

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 

Department of the Treasury - Budget in Brief FY 2011 Page 122
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direction of the Inspector General for Tax 

Admin-istration [; and of which not to exceed 

$1,500 shall be available for official reception 

and representation expenses]. (Department of 

the Treasury Appropriations Act, 2010.) 

Treasury Forfeiture Fund 

[(Rescission] (Cancellation) 

Of the unobligated balances available under 

this heading, [$90,000,000] $62,000,000 are 

[rescinded] hereby permanently cancelled. 

(Department of the Treasury Appropriations 

Act, 2010.) 

Community Development Financial 

Institutions Fund 

Program Account 

[(Including Transfer of Funds)] 

To carry out the Community Development 

Banking and Financial Institutions Act of 

1994 (Public Law 103-325), including 

services authorized by 5 U.S.C. 3109, but at 

rates for individuals not to exceed the per 

diem rate equivalent to the rate for ES-3, 

[notwithstanding sections 4707(d) and 4707(e) 

of title 12, United States Code, $166,750,000] 

$250,000,000, to remain available until 

September 30, [2011] 2012; of which 

$12,000,000 shall be for financial assistance, 

technical assistance, training and outreach 

programs, under sections 105 through 109 of 

the Community Development Banking and 

Financial Institutions Act of 1994 (12 U.S.C. 

4704-4708), 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; of 

which [$1,000,000 shall be available for the 

pilot project grant program under section 

1132(d) of division A of the Housing and 

Economic Recovery Act of 2008 (Public Law 

110-289); of which $3,150,000 shall be for an 

additional pilot project grant to an eligible 

organization located in the State of Hawaii for 

financial education and pre-home ownership 

counseling as authorized in section 1132(d) of 

division A of the Housing and Economic 

Recovery Act of 2008 (Public Law 110-289), 

and], notwithstanding section 4707(d), up to 

$25,000,000 shall be for a Healthy Food 

Financing Initiative to provide grants and 

loans 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; of which 

[up to $18,000,000 may] $50,000,000 shall 

be for financial assistance, technical 

assistance, training and outreach programs to 

com-munity development financial 

institutions, other financial service 

organizations, non-profit organizations, 

states, and local governments, and 

partnerships of such entities (or a financial 

service organization designated as a fiscal 

agent on behalf of such entity) for the purpose 

of seeding local initiatives to establish bank 

accounts for low and moderate-income 

persons who do not have bank accounts with 

financial institutions, and providing 

appropriate financial products and services to 

underbanked persons, and for the purpose of 

encouraging such persons to enter into formal 

banking relationships and access financial 

services and development services, and to 

evaluate the results of such efforts; of which 

up to $23,000,000 may be used for 

administrative expenses, including 

administration of the New Markets Tax 

Credit; of which up to $10,200,000 may be 

used for the cost of direct loans; and of which 

up to $250,000 may be used for administrative 

expenses to carry out the direct loan program: 

Provided, That the cost of direct loans, 

including the cost of modifying such loans, 

shall be as defined in section 502 of the 

Department of the Treasury - Budget in Brief FY 2011 Page 123
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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. [For an additional amount to be 

transferred to the ``Capital Magnet Fund'', as 

authorized by section 1339 of the Federal 

Housing Enterprises Financial Safety and 

Soundness Act of 1992 (12 U.S.C. 1301 et 

seq.), as amended by section 1131 of the 

Housing and Economic Recovery Act of 2008 

(Public Law 110-289), to support financing 

for affordable housing and economic 

development projects, $80,000,000, to remain 

available until September 30, 2011: Provided, 

That, for fiscal year 2010, section 1339(h)(3) 

of the Federal Housing Enterprises Financial 

Safety and Soundness Act of 1992, as 

amended by section 1131 of the Housing and 

Economic Recovery Act of 2008 (Public Law 

110-289), shall be applied by substituting the 

term “at least 10 times the grant amount or 

such other amount that the Secretary may 

require” for “at least 10 times the grant 

amount''.] (Department of the Treasury 

Appropriations Act, 2010.) 

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), as amended, [$23,300,000] $49,600,000. 

(Department of the Treasury Appropriations 

Act, 2010.) 

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, including for course 

development, 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; not to 

exceed $14,000 for official reception and 

representation expenses; and for assistance to 

Federal law enforcement agencies, with or 

without reimbursement, [$111,010,000] 

$100,419,000, of which not to exceed 

$26,085,000 shall remain available until 

September 30, [2012] 2013; and of which 

[$9,316,000] $9,268,000 shall remain 

available until September 30, [2011] 2012: 

Provided, That funds appropriated in this 

account may be used to procure personal 

services contracts. (Department of the 

Treasury Appropriations Act, 2010.) 

Financial Management Service 

___________________________________S 

alaries and Expenses 

For necessary expenses of the Financial 

Management Service, [$244,132,000] 

$235,253,000 of which not to exceed 

$9,220,000 shall remain available until 

September 30, [2012] 2013, for information 

systems modernization initiatives; and of 

which not to exceed $2,500 shall be avail-able 

for official reception and representation 

expenses. (Department of the Treasury 

Appropriations Act, 2010.) 

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, 

[$103,000,000] $106,168,000; of which not to 

exceed $5,500,000 for administrative 

expenses related to implementation of the fees 

authorized by the Federal Alcohol 

Administration Act (27 U.S.C. 202), as 

amended by this Act, to remain available until 

September 30, 2012; not to exceed $6,000 for 

official reception and representation expenses; 

Department of the Treasury - Budget in Brief FY 2011 Page 124
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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, 

to remain available until September 30, 2011, 

shall be for the hiring, training, and equipping 

of special agents and related support 

personnel] the sum herein appropriated from 

the general fund shall be reduced as offsetting 

collections assessed and collected pursuant to 

the Federal Alcohol Administration Act (27 

U.S.C. 201 et seq.), as amended by this Act, 

are received during fiscal year 2011, so as to 

result in a fiscal year 2011 appropriation from 

the general fund estimated at $0: Provided 

further, That any amount received in excess of 

$106,168,000 in fiscal year 2011 shall be 

available only to the extent provided in 

subsequent appropriations acts. 

(Department of the Treasury Appropriations 

Act, 2010.) 

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. The aggregate 

amount of new liabilities and obligations 

incurred during fiscal year [2010] 2011 under 

such section 5136 for circulating coinage and 

protective service capital investments of the 

United States Mint shall not exceed 

[$26,700,000] $25,000,000. (Department of 

the Treasury Appropriations Act, 2010.) 

Bureau of the Public Debt 

Administering the Public Debt 

For necessary expenses connected with any 

public-debt issues of the United States, 

[$192,244,000] $185,985,000, of which not to 

exceed $2,500 shall be available for official 

reception and representation expenses, and of 

which not to exceed $2,000,000 shall remain 

available until September 30, [2012] 2013, for 

systems modernization: Provided, That the 

sum appropriated herein from the general fund 

for fiscal year [2010] 2011 shall be reduced by 

not more than $10,000,000 as definitive 

security issue fees and Legacy Treasury Direct 

Investor Account Maintenance fees are 

collected, so as to result in a final fiscal year 

[2010] 2011appropriation from the general 

fund estimated at [$182,244,000] 

$175,985,000. In addition, [$90,000] 

$110,000 to be derived from the Oil Spill 

Liability Trust Fund to reimburse the Bureau 

for administrative and personnel expenses for 

financial management of the Fund, as 

authorized by section 1012 of Public Law 

101-380. (Department of the Treasury 

Appropriations Act, 2010.) 

Internal Revenue Service 

Taxpayer Services 

(Including Transfer of Funds) 

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, 

[$2,278,830,000] $2,321,975,000, of which 

not less than [$6,100,000] $5,100,000 shall be 

for the Tax Counseling for the Elderly 

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

$9,500,000 shall be available for low-income 

taxpayer clinic grants, of which not less than 

[$12,000,000] $8,000,000, to remain available 

until September 30, [2011] 2012, shall be 

available for a Community Volunteer Income 

Tax Assistance matching grants 

[demonstration] program for tax return 

Department of the Treasury - Budget in Brief FY 2011 Page 125
preparation assistance, and of which [not less 

than $205,954,000 shall be available for 

operating expenses of the Taxpayer Advocate 

Service] up to $6,000,000 may be transferred 

as necessary from this account to "Health 

Insurance Tax Credit Administration" upon 

advance notification of the Committees on 

Appropriations: Provided, That this transfer 

authority shall be in addition to any other 

transfer authority provided in this Act. 

(Department of the Treasury Appropriations 

Act, 2010.) 

Enforcement 

(Including Transfer of Funds) 

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 (for police-type use, not to exceed 

850) 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, 

[$4,904,000,000] $5,007,400,000, of which 

not less than [$59,206,000] $60,257,000 shall 

be for the Interagency Crime and Drug 

Enforcement program[; and of which not to 

exceed $126,500 shall be for official reception 

and representation expenses associated with 

hosting the Leeds Castle Meeting in the 

United States during 2010]: Provided, That up 

to $10,000,000 may be transferred as 

necessary from this account to “Operations 

Support” solely for the purposes of the 

Interagency Crime and Drug Enforcement 

program: Provided further, That this transfer 

authority shall be in addition to any other 

transfer authority provided in this Act. In 

addition to amounts made available above, 

[$600,000,000] $790,000,000 shall be made 

available for additional and/or enhanced tax 

enforcement activities. (Department of the 

Treasury Appropriations Act, 2010.) 

Health Insurance Tax Credit 

Administration 

For expenses necessary to implement the 

health insurance tax credit included in the 

Trade Act of 2002 (Public Law 107-210), 

[$15,512,000] $18,987,000. (Department of 

the Treasury Appropriations Act, 2010.) 

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; [$4,083,884,000] 

$4,108,000,000, of which up to $75,000,000 

shall remain available until September 30, 

[2011] 2012, for information technology 

support; of which up to $65,000,000 shall 

remain available until expended for 

acquisition of real property, equipment, 

construction and renovation of facilities; of 

which not to exceed $1,000,000 shall remain 

available until September 30, [2012] 2013, for 

research; of which not [less than] to exceed 

$2,000,000 shall be for the Internal Revenue 

Service Oversight Board; of which not to 

exceed $25,000 shall be for official reception 

and representation[; and of which 

$290,000,000 shall be made available to 

support enhanced tax enforcement activities]: 

Provided, That of the amounts provided under 

this heading, such sums as are necessary shall 

be available to fully support tax enforcement 

[and enhanced tax enforcement] activities, 

Department of the Treasury - Budget in Brief FY 2011 Page 126
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including not less than $325,000,000 to 

support additional and/or enhanced tax 

enforcement activities. 

(Department of the Treasury Appropriations 

Act, 2010.) 

Business Systems Modernization 

For necessary expenses of the Internal 

Revenue Service's business systems 

modernization program, [$263,897,000] 

$386,908,000, to remain available until 

September 30, [2012] 2013, 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, with the exception of labor 

costs, none of these funds may be obligated 

until the Internal Revenue Service submits to 

the Committees on Appropriations [, and such 

Committees ap-prove,] a plan for expenditure 

that: (1) meets the capital planning and 

investment control review requirements 

established by the Office of Management and 

Budget, including Circular A-11; (2) complies 

with the Internal Revenue Service's enterprise 

architecture, including the modernization 

blueprint; (3) conforms with the Internal 

Revenue Service's enterprise life cycle 

methodology; (4) is approved by the Internal 

Revenue Service, the Department of the 

Treasury, and the Office of Management and 

Budget; (5) has been [reviewed] received by 

the Government Accountability Office; and 

(6) complies with the acquisition rules, 

requirements, guidelines, and systems 

acquisition management practices of the 

Federal Government. (Department of the 

Treasury Appropriations Act, 2010.) 

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 or not to exceed 3 

percent of appropriations under the heading 

“Enforcement” 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 a training program to ensure that 

Internal Revenue Service employees are 

trained in taxpayers' rights, in dealing 

courteously with taxpayers, and in crosscultural relations. 

SEC. 103. The Internal Revenue Service shall 

institute and enforce policies and procedures 

that will safeguard the confidentiality of 

taxpayer information. 

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 the 

improvement of the Internal Revenue Service 

1-800 help line service a priority and allocate 

resources necessary to increase phone lines 

and staff to improve the Internal Revenue 

Service 1-800 help line service. 

SEC. 105. Of the funds made available by this 

Act to the Internal Revenue Service, not less 

than [$7,100,000,000] $8,235,000,000 shall be 

available only for tax enforcement[. In 

addition, of the funds made available by this 

Act to the Internal Revenue Service, and 

subject to the same terms and conditions, 

$890,000,000], of which not less than 

$1,115,000,000 shall be available for 

additional and/or enhanced tax law enforcement, to be expended subject to the periods of 

availability applicable under each account. 

Department of the Treasury - Budget in Brief FY 2011 Page 127
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[SEC. 106. None of the funds made available 

in this Act may be used to enter into, renew, 

extend, administer, implement, enforce, or 

provide oversight of any qualified tax 

collection contract (as defined in section 6306 

of the Internal Revenue Code of 1986).] 

(Department of the Treasury Appropriations 

Act, 2010.) 

Administrative Provisions—Department of 

the Treasury 

(Including Transfer of Funds) 

SEC. 107. 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. 108. Not to exceed 2 percent of any 

appropriations in this Act made available to 

the Departmental Offices--Salaries and 

Expenses, Office of Inspector General, 

Financial Management Service, Alcohol and 

Tobacco Tax and Trade Bureau, Financial 

Crimes Enforcement Network, and Bureau of 

the Public Debt, may be transferred between 

such appropriations upon the advance 

[approval of] notification to the Committees 

on Appropriations: Provided, That no transfer 

may increase or decrease any such 

appropriation by more than 2 percent. 

SEC. 109. 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 of] notification to the 

Committees on Appropriations: Provided, 

That no transfer may increase or decrease any 

such appropriation by more than 2 percent. 

SEC. 110. Of the funds available for the 

purchase of law enforcement vehicles, no 

funds may be obligated until the Secretary of 

the Treasury certifies that the purchase by the 

respective Treasury bureau is consistent with 

departmental vehicle management principles: 

Provided, That the Secretary may delegate this 

authority to the Assistant Secretary for 

Management. 

SEC. 111. 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. 112. The Secretary of the Treasury may 

transfer funds from Financial Management 

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. 113. Section 122(g)(1) of Public Law 

105-119 (5 U.S.C. 3104 note), is further 

amended by striking “[11] 12 years” and 

inserting “[12] 13 years”. 

[SEC. 114. 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 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 

Department of the Treasury - Budget in Brief FY 2011 Page 128
Urban Affairs.] 

[SEC. 115. 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 of 

the House Committee on Financial Services; 

the Senate Committee on Banking, Housing, 

and Urban Affairs; the House Committee on 

Appropriations; and the Senate Committee on 

Appropriations.] 

SEC. [116]114. 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 

[2010] 2011 until the enactment of the 

Intelligence Authorization Act for Fiscal Year 

[2010] 2011. 

SEC. [117]115. 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. 116. Section 5114(c) of Title 31, United 

States Code (relating to engraving and 

printing currency and security documents), is 

amended by striking "for a period of not more 

than 4 years". 

This section refers to repealing the limit on the 

contract term for the manufacture of 

distinctive currency paper to four years and 

open up the supply of U.S. currency paper to 

increased competition. 

SEC. 117. 

(a) Section 5112 of Title 31, United States 

Code, is amended as follows: 

(1) Subsection (a)(2) is amended by striking 

"and weighs 11.34 grams". 

(2) Subsection (a)(3) is amended by striking 

"and weighs 5.67 grams". 

(3) Subsection (a)(4) is amended by striking 

"and weighs 2.268 grams". 

(4) Subsection (a)(5) is amended by striking 

"and weighs 5 grams". 

(5) Subsection (a)(6) is amended by -- 

(A) Striking "except as provided under 

subsection (c) of this section,"; and 

(B) Striking "and weighs 3.11 grams". 

(6) Subsection (b) is amended by striking the 

first, second, third, fourth, sixth, seventh, and 

eighth sentences. 

(7) Subsection (c) is amended to read as 

follows: "The Secretary shall prescribe the 

weight and the composition of the dollar, halfdollar, quarter-dollar, dime, 5-cent, and onecent coins. In addition, the Secretary shall 

consider such factors that the Secretary 

deems, in the Secretary's sole discretion, to be 

appropriate.". 

(b) Section 5113(a) of Title 31, United States 

Code, is amended by --

(1) Striking "and" and inserting after "dime", 

", 5-cent, and one-cent"; and 

(2) Striking the second and third sentences. 

This section refers to authorizing the Secretary 

of the Treasury to approve alternative coinage 

materials to mitigate the effect of high metals 

prices. 

SEC. 118. Section 3716(h)(3) of Title 31, 

United States Code, is amended by inserting ", 

other than past-due support being enforced by 

a State" after "State". 

This section refers to allowing the offset of 

federal income tax refunds to collect 

Department of the Treasury - Budget in Brief FY 2011 Page 129
___________________________________ 

delinquent state income taxes for debtors who 

currently reside in other states. 

(Department of the Treasury Appropriations 

Act, 2010.) 

General Provisions—This Act 

SEC. 617. The Federal Alcohol 

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

amended by inserting immediately after “Title 

II--Alcoholic Beverage Labeling” a new Title 

III that provides as follows: 

“Title III--ANNUAL FEES, ETC. 

“Section 301--Authority to Collect Fees. 

“Section 302--Reduced fees. 

“Section 303--Exemptions and exceptions. 

“Section 304--Administrative provisions. 

“Section 305--Definitions. 

“* * * * * 

“Annual Fees, Etc. 

“§301 AUTHORITY TO COLLECT FEES. 

“(a) GENERAL RULE.—The Secretary of the 

Treasury is authorized to collect a fee for 

servicesrendered to the regulated community 

at levels not lower than those provided in 

subsections (b), (c), and (d), to the extent 

provided in advance by an appropriations act, 

to be credited as offsetting collections to the 

Alcohol and Tobacco Tax and Trade Bureau 

Salaries and Expenses account, to fund the 

operations of the Alcohol and Tobacco Tax 

and Trade Bureau as authorized by 6 U.S.C. 

531. 

“(b) FEE CATEGORY 1.—Each of the 

following shall pay a fee of $1,000 per year in 

respect of each such premises under his 

control--

“(1) proprietors of a distilled spirits plant; 

“(2) proprietors of a bonded wine cellar; 

“(3) proprietors of a bonded wine warehouse; 

“(4) proprietors of a taxpaid wine bottling 

house; or 

“(5) proprietors of a brewery; 

“(6) manufacturers of processed tobacco. 

“(c) FEE CATEGORY 2.—Each of the 

following shall pay a fee of $500 per year--

“(1) wholesale dealers in liquor; 

“(2) wholesale dealers in beer; 

“(3) wholesale dealers in tobacco products; 

“(4) wholesale dealers in processed tobacco; 

“(5) importers of tobacco products; 

“(6) importers of processed tobacco; 

“(7) every person intending to claim eligibility 

for drawback under section 5131 of the 

Internal Revenue Code of 1986; 

“(d) FEE CATEGORY 3.—Each of the 

following shall pay a fee of $350 per year--

“(1) retail dealers in liquors; 

“(2) retail dealers in beer; 

“(3) retail dealers in tobacco products; 

“(4) except that every holder of a permit 

issued under section 5271 of the Internal 

Revenue Code of 1986, shall be subject to a 

fee of $300. 

“(e) FEE ADJUSTMENT.—The Secretary 

shall provide for automatic annual fee 

increases in accordance with the Consumer 

Price Index, and shall publish a notice of the 

fee increases in the Federal Register 60 days 

prior to their effective date. 

“§302 REDUCED FEES.— 

“(a) IN GENERAL.—Section 301(b) shall be 

applied by substituting “$500” for “$1,000” 

with respect to any person (other than one 

described in section 303(a)) the gross receipts 

of which (for the most recent taxable year 

ending before the 1st day of the taxable period 

to which the fee imposed by section 301(b) 

relates) are less than $500,000. 

“(b) CONTROLLED GROUP RULES.—All 

persons treated as 1 taxpayer under section 

5061(e)(3) of the Internal Revenue Code of 

1986 shall be treated as 1 fee payer for 

purposes of subsection (a). 

“(c) CERTAIN RULES TO APPLY.—For 

purposes of determining gross receipts under 

subsection (a), the rules contained in 

subparagraphs (B) and (C) of section 

448(c)(3) of the Internal Revenue Code of 

1986 shall apply. 

“§303. EXEMPTIONS AND EXCEPTIONS. 

“(a) EXEMPTION FOR SMALL 

Department of the Treasury - Budget in Brief FY 2011 Page 130
PRODUCERS.—Section 301(b) shall not 

apply with respect to any person who is a 

proprietor of an eligible distilled spirits plant. 

“(b) SALES BY PROPRIETORS OF 

CONTROLLED PREMISES.—No proprietor 

of a distilled spirits plant, bonded wine cellar, 

taxpaid wine bottling house, or brewery, shall 

be required to pay the fee under section 

301(c) on account of the sale at his principal 

business office as designated in writing to the 

Secretary, or at his distilled spirits plant, 

bonded wine cellar, taxpaid wine bottling 

house, or brewery, as the case may be, of 

distilled spirits, wines, or beer, which, at the 

time of sale, are stored at his distilled spirits 

plant, bonded wine cellar, taxpaid wine 

bottling house, or brewery, as the case may 

be, or had been removed from such premises 

to a taxpaid storeroom operated in connection 

therewith and are stored therein. However, no 

such proprietor shall have more than one 

place of sale, as to each distilled spirits plant, 

bonded wine cellar, taxpaid wine bottling 

house, or brewery, that shall be exempt from 

fee by reason of the sale of distilled spirits, 

wines, or beer stored at such premises (or 

removed therefrom and stored as provided in 

this section), by reason of this subsection. 

“(c) SALES BY LIQUOR STORES 

OPERATED BY STATES, POLITICAL 

SUBDIVISIONS, ETC.—No liquor store 

engaged in the business of selling to persons 

other than dealers, which is operated by a 

State, by a political subdivision of a State or 

by the District of Columbia, shall be required 

to pay any fee under this section 301(c), by 

reason of selling distilled spirits, wines, or 

beer to dealers qualified to do business as 

such in such State, subdivision, or District, if 

such State, political sub-division, or District 

has paid the applicable fee under section 

301(d)(1) and 301(d)(2) as appropriate, and if 

such State, political subdivision, or District 

has paid fee under section 301(c)(1) and 

301(c)(2) as appropriate, at its principal place 

of business. 

“(d) CASUAL SALES.— 

“(1) SALES BY CREDITORS, FIDUCIARIES, 

AND OFFICERS OF COURT.—No person 

shall be deemed to be a dealer by reason of 

the sale of distilled spirits, wines, beer or 

tobacco products which have been received by 

him as security for or in payment of a debt, or 

as an executor, administrator, or other 

fiduciary, or which have been levied on by any 

officer under order or process of any court or 

magistrate, if such distilled spirits, wines, or 

beer are sold by such person in one parcel 

only or at public auction in parcels of not less 

than 20 wine gallons, or in the case of tobacco 

products parcels of not less than 50 cartons. 

“(2) SALES BY RETIRING PARTNERS OR 

REPRESENTATIVES OF DECEASED 

PARTNERS TO INCOMING OR REMAINING 

PARTNERS.—No person shall be deemed to 

be a dealer by reason of a sale of distilled 

spirits, wines, beer or tobacco products made 

by such person as a retiring partner or the 

representative of a deceased partner to the 

incoming, remaining, or surviving partner or 

partners of a firm. 

“(3) RETURN OF LIQUORS OR TOBACCO 

PRODUCTS FOR CREDIT, REFUND, OR 

EXCHANGE.—No person shall be deemed to 

be a dealer by reason of the bona fide return 

of distilled spirits, wines, beer or tobacco 

products to the dealer from whom purchased 

(or to the successor of the vendor's business 

or line of merchandise) for credit, refund, or 

exchange. 

“(e) DEALERS MAKING SALES ON 

PURCHASER DEALER'S PREMISES.— 

“(1) WHOLESALE DEALERS IN 

LIQUORS.—No wholesale dealer in liquors 

who has paid the fee as such dealer shall 

again be required to pay a fee as such dealer 

on account of sales of wines or beer to 

wholesale or retail dealers in liquors, or to 

limited retail dealers, or of beer to wholesale 

or retail dealers in beer, consummated at the 

purchaser's place of business. 

“(2) WHOLESALE DEALERS IN BEER.—No 

Department of the Treasury - Budget in Brief FY 2011 Page 131
wholesale dealer in beer who has paid the fee 

as such a dealer shall again be required to 

pay a fee as such dealer on account of sales of 

beer to wholesale or retail dealers in liquors 

or beer, or to limited retail dealers, 

consummated at the purchaser's place of 

business. 

"(3) WHOLESALE DEALERS IN TOBACCO 

PRODUCTS OR PROCESSED TOBACCO.— 

No wholesale dealer in tobacco products or 

processed tobacco who has paid the fee as 

such dealer shall again be required to pay a 

fee as such dealer on account of sales of 

tobacco products or processed tobacco 

consummated at the purchasers place of 

business. 

“(f) SALES BY RETAIL DEALERS IN 

LIQUIDATION.—No retail dealer in liquors, 

retail dealer in beer or retail dealer in 

tobacco products, selling in liquidation his 

entire stock of liquors or tobacco products in 

one parcel or in parcels embracing not less 

than his entire stock of distilled spirits, of 

wines, of beer or of tobacco products to any 

other dealer, shall be deemed to be a 

wholesale dealer in liquors, a wholesale 

dealer in beer, or a wholesaler dealer in 

tobacco products, as the case may be, by 

reason of such sale or sales. 

“(g) SALES TO LIMITED RETAIL DEALERS 

AND SALES BY RETAIL DEALERS OF 

TOBACCO PRODUCTS.— 

“(1) RETAIL DEALERS IN LIQUORS.—No 

retail dealer in liquors who has paid the fee as 

such dealer under section 301(d) shall be 

required to pay additional fee under section 

301(c) on account of the sale at his place of 

business of distilled spirits, wines, or beer to 

limited retail dealers as defined in section 

305(d). 

“(2) RETAIL DEALERS IN BEER.—No retail 

dealer in beer who has paid the fee as such 

dealer under section 301(d) shall be required 

to pay additional fee under section 301(c) on 

account of the sale at his place of business of 

beer to limited retail dealers as defined in 

section 305(d). 

“(3) RETAIL DEALERS IN TOBACCO 

PRODUCTS.—No retail dealer in tobacco 

products who has paid the fee under section 

301(d) shall be required to an additional fee 

as a retail dealer in liquors or a retail dealer 

in beer under section 301(d). 

“(h) COORDINATION OF FEES UNDER 

SECTIONS 301(C).—No fee as a wholesale 

dealer in liquor shall be charged with respect 

to a person's activities at any place during a 

year if such person has paid the fee as a 

wholesale dealer in beer with respect to such 

place for such year. 

“(i) WHOLESALE DEALERS IN LIQUORS, 

BEER, TOBACCO PRODUCTS AND 

PROCESSED TOBACCO AND IM-PORTERS 

OF TOBACCO PRODUCTS AND 

PROCESSED TOBACCO.— 

“(1) WHOLESALE DEALERS IN LIQUORS.—No fee shall be charged as a retail 

dealer in liquor or a retailer dealer in beer on 

any dealer by reason of the selling, or offering 

for sale, of distilled spirits, wines, or beer at 

any location where such dealer is required to 

pay the fee as a wholesale dealer in liquors. 

“(2) WHOLESALE DEALERS IN BEER.—No 

fee shall be charged as a retail dealer in beer 

on any dealer by reason of the selling, or 

offering for sale, of beer at any location where 

such dealer is required to pay the fee as a 

wholesale dealer in beer. 

“(3) WHOLESALE DEALERS IN TO-BACCO 

PRODUCTS AND IMPORTER OF 

TOBACCO PRODUCTS.—No fee shall be 

charged as a retail dealer in tobacco products 

on any dealer by reason of the selling or 

offering for sale of tobacco products at any 

location where such dealer is required to pay 

the fee as a wholesale dealer in tobacco 

products or as an importer of tobacco 

products. 

“(4) IMPORTERS OF TOBACCO 

PRODUCTS AND PROCESSED TOBACCO.—No fee shall be charged as an 

importer of processed tobacco at any location 

Department of the Treasury - Budget in Brief FY 2011 Page 132
where such person is required to pay the fee 

as an importer of tobacco products. 

“(5) MANUFACTURERS OF PROCESSED 

TOBACCO AND IMPORTERS OF 

PROCESSED TOBACCO.—No fee shall be 

charted as an importer of processed tobacco 

at any location where such person is required 

to pay the fee as a manufacturer of processed 

tobacco or pay the special tax as a 

manufacturer of tobacco products under 

section 5731of the Internal Revenue Code of 

1986. 

“(j) BUSINESS CONDUCTED IN MORE 

THAN ONE LOCATION.— 

“(1) RETAIL DEALERS AT LARGE.—Any 

retail dealer in liquors or retailer dealer in 

beer whose business is such as to require him 

to travel from place to place in different States 

of the United States may, under regulations 

prescribed by the Secretary, cover his 

activities throughout the United States with 

the payment of but one fee as a retail dealer in 

liquors or as a retail dealer in beer, as the 

case may be. 

“(2) DEALERS ON TRAINS, AIRCRAFT, 

AND BOATS.—Nothing contained in this 

chapter shall prevent the payment, under such 

regulations as the Secretary may prescribe, of 

the fee by--

“(A) persons carrying on the business of retail 

dealers in liquors, retail dealers in beer or 

retail dealer in tobacco products on trains, 

aircraft, boats or other vessels, engaged in the 

business of carrying passengers; or 

“(B) persons carrying on the business of retail 

dealers in liquors, retail dealers in beer or 

retail dealers in tobacco products on boats or 

other vessels operated by them, when such 

persons operate from a fixed address in a port 

or harbor and supply exclusively boats or 

other vessels, or persons thereon, at such port 

or harbor. 

“(3) LIQUOR STORES OPERATED BY 

STATES, POLITICAL SUBDIVISIONS, 

ETC.—A State, a political subdivision of a 

State, or the District of Columbia shall not be 

required to pay more than one fee as a retail 

dealer in liquors under section 301(d) 

regardless of the number of locations at which 

such State, political subdivision, or District 

carries on business as a retail dealer in 

liquors. 

“(k)Exception for the United States--Section 

301(d)(4) shall not apply to any permit issued 

to any agency or instrumentality of the United 

States. 

“(l)Exception for certain educational 

institutions--Section 301(d)(4) shall not apply 

with respect to any scientific university, 

college of learning, or institution of scientific 

research which is issued a permit under 

section 5271 of the Internal Revenue Code of 

1986 and, with respect to any calendar year 

during which such permit is in effect, procures 

less than 25 gallons of distilled spirits free of 

tax for experimental or research use but not 

for consumption (other than organoleptic 

tests) or sale. 

“§304. ADMINISTRATIVE PROVISIONS. 

“(a) COMPUTATION AND PAYMENT OF 

THE FEES.—All fees charged under this part 

shall be paid no later than the first day of July 

in each year, or on commencing any trade or 

business on which such fee is charged. In the 

former case, the fee shall be computed for 1 

year, and in the latter case it shall be 

computed from the first day of the month in 

which the trade or business commenced, to 

and include the 30th day of June following. 

The fee shall be paid in the mode and manner 

that the Secretary shall by regulation 

prescribe. 

“(b) CONDITION PRECEDENT TO CARRY 

ON BUSINESS.—No person shall be engaged 

in or carry on any trade or business subject to 

the fee under this section until he has paid the 

fee. 

“(c) PROCEDURES.—Unless otherwise 

specified by the Secretary, rules similar to 

those in section 5733 of the Internal Revenue 

Code of 1986 shall apply with respect to fees 

assessed under this part. 

Department of the Treasury - Budget in Brief FY 2011 Page 133
“(d) APPLICABLE RULES.—The fees 

imposed by section 301(b) shall be assessed, 

collected, and paid in the same manner as 

taxes, as provided in section 6665(a) of the 

Internal Revenue Code of 1986. 

“(e) CLAIMS COLLECTION.—In addition to 

the authority in section 304(d), the unpaid fees 

that are due and owing may be collected 

pursuant to the Federal Claims Collection 

Act, 31 U.S.C. Chapter 37. 

“(f) REGULATIONS.—The Secretary may 

issue such regulations as are necessary to 

carry out this title. 

“§305. DEFINITIONS 

“(a) BREWER.—Every person who brews 

beer (except a person who produces only beer 

exempt from tax under section 5053(e) of the 

Internal Revenue Code of 1986) and every 

person who produces beer for sale shall be 

deemed a brewer. 

“(b) DEALER.—When used in sections 301 to 

305, the term “dealer” means any person who 

sells, or offers for sale, any distilled spirits, 

wines, beer, tobacco products or processed 

tobacco. 

“(c) ELIGIBLE DISTILLED SPIRITS 

PLANT.—A plant which is used to produce 

distilled spirits exclusively for fuel use and the 

production from which does not exceed 10,000 

proof gallons per year. 

“(d) LIMITED RETAIL DEALER.—When 

used in sections 301 to 305, the term `limited 

retail dealer' means any fraternal, civic, 

church, labor, charitable, benevolent, or exservicemen's organization making sales of 

distilled spirits, wine, or beer on the occasion 

of any kind of entertainment, dance, picnic, 

bazaar, or festival held by it, or any person 

making sales of distilled spirits, wine, or beer 

to the members, guests, or patrons of bona 

fide fairs, reunions, picnics, carnivals, or 

other similar outings, if such organization or 

person is not otherwise engaged in business as 

a dealer. 

“(e) RETAIL DEALER IN LIQUORS.—When 

used in sections 301 to 305, the term ‘retail 

dealer in liquor’ means any dealer, other than 

a retail dealer in beer or a limited retail 

dealer, who sells, or offers for sale, any 

distilled spirits, wines, or beer, to any person 

other than a dealer. 

“(f) RETAIL DEALER IN BEER.—When used 

in sections 301 to 305, the term ‘retail dealer 

in beer’ means any dealer, other than a 

limited retail dealer, who sells, or offers for 

sale, beer, but not distilled spirits or wines, to 

any person other than a dealer. 

“(g) WHOLESALE DEALER IN LIQUORS.— 

When used in sections 301 to 305, the term 

‘wholesale dealer in liquors’ means any 

dealer, other than a wholesale dealer in beer, 

who sells, or offers for sale, distilled spirits, 

wines, or beer, to another dealer. 

“(h) WHOLESALE DEALER IN BEER.— 

When used in sections 301 to 305, the term 

`wholesale dealer in beer' means a dealer who 

sells, or offers for sale, beer, but not distilled 

spirits or wines, to another dealer. 

“(i) WHOLESALE DEALER IN TOBACCO 

PRODUCTS.—When used in sections 301 to 

305, the term ‘wholesale dealer in tobacco 

products’ means a dealer who sells, or offers 

for sale, tobacco products to another dealer.; 

“(j) WHOLESALE DEALER IN PROCESSED 

TOBACCO.—When used in sections 301 to 

305, the term ‘wholesale dealer in processed 

tobacco’ means a dealer who sells, or offers 

for sale, processed tobacco to another dealer; 

“(k) IMPORTER OF TOBACCO 

PRODUCTS.—When used in sections 301 to 

305, the term ‘importer of tobacco products’ 

means an importer as defined within section 

5702(k) of the Internal Revenue Code of 1986 

who imports tobacco products;. 

“(l) RETAIL DEALER IN TOBACCO 

PRODUCTS.—When used in sections 301 to 

305, the term ‘retail dealer in tobacco 

products’ means any dealer who sells, or 

offers for sale, tobacco products to any person 

other than a dealer; 

“(m) MANUFACTURER OF PROCESSED 

TOBACCO.—When used in sections 301 to 

Department of the Treasury - Budget in Brief FY 2011 Page 134
305, the term ‘manufacturer of processed 

tobacco’ means a manufacturer as defined 

within section 5702(p) of the Internal Revenue 

Code of 1986; 

“(n) IMPORTER OF PROCESSED 

TOBACCO.—When used in sections 301 to 

305, the term ‘importer of processed tobacco’ 

means an importer defined within section 

5702(k) who imports processed tobacco.” 

This section refers to the implementation of 

annual Licensing and Registration Fees that 

would require members of the alcohol and 

tobacco industries to pay annual licensing and 

registration fees in order to support the 

Alcohol, Tobacco Tax and Trade Bureau’s 

core mission and continue to provide benefits 

to members of the regulated community. 

Department of the Treasury - Budget in Brief FY 2011 Page 135