Summary of FY 2010 Appropriations Language 

Below is a summary of proposed appropriations 

language changes from the FY 2009 enacted 

level. Please note that brackets indicate which 

material will be deleted, and italics indicate 

which material will be inserted. 

Departmental Offices 

___________________________________ 

Salaries and Expense 

(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, [$278,870,000, of which not to exceed 

$21,619,000 is for executive direction program 

activities; not to exceed $45,910,000 is for 

economic policies and programs activities; not 

to exceed $36,039,000 is for financial policies 

and programs activities; not to exceed 

$62,098,000 is for terrorism and financial 

intelligence activities; not to exceed $21,600,000 

is for Treasury-wide management policies and 

programs activities; and not to exceed 

$91,604,000 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] $302,388,000: 

Provided, That of the amount appropriated under 

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

remain available until September 30, [2010] 

2011, is for information technology 

modernization requirements; not to exceed 

$200,000 is for official reception and 

representation expenses; 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, [$5,232,443]

$6,787,000, to remain available until September 

30, [2010] 2011, 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 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, [2010] 2011, is for secure space 

requirements: [Provided further, 

That of the amount appropriated under this 

heading, $1,100,000, to remain available until 

September 30, 2010, 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, $3,400,000, to remain available until 

September 30, [2011] 2012, 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, [2011]

2012, is for modernizing the Office of Debt 

Management's information technology. 

Department of the Treasury - Budget in Brief FY 2010 Page 105
(Department of the Treasury Appropriations 

Act, 2009.)

Department-wide Systems and Capital 

Investments Programs 

___________________________________ 

(Including Transfer of Funds) 

For development and acquisition of automatic 

data processing equipment, software, and 

services for the Department of the Treasury, 

[$26,975,000] $9,544,000, to remain available 

until September 30, [2011] 2012: Provided, That 

[$11,518,000] $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, 2009.)

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, $26,700,000, 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[, $26,125,000, of which not to 

exceed $2,500 shall be available for official 

reception and representation expenses]. 

(Department of the Treasury Appropriations 

Act, 2009.) 

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 

police-type 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; [$146,083,000]

$149,000,000, of which not to exceed 

$6,000,000 shall be available for official travel 

expenses; and 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]. 

(Department of the Treasury Appropriations 

Act, 2009.)

Treasury Forfeiture Fund 

___________________________________ 

[(Rescission] (Cancellation) 

Of the unobligated balances available under this 

heading, [$30,000,000] $50,000,000 are 

[rescinded] hereby permanently cancelled. 

(Department of the Treasury Appropriations 

Act, 2009.) 

Community Development Financial 

Institutions Fund 

___________________________________ 

Program Account 

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, [$107,000,000] 

$243,600,000, to remain available until 

September 30, [2010] 2011, of which 

Department of the Treasury - Budget in Brief FY 2010 Page 106
[$8,500,000] $113,600,000 shall be for the 

Community Development Financial Institutions

Program; of which $10,000,000 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[, $2,000,000 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)], notwithstanding sections 108(d) and 

108(e) of such Act (12 U.S.C. 4707(d) and 

4707(e)); and of which $80,000,000 shall 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 1331 of the

Housing and Economic Recovery Act of 2008 

("HERA"; Public Law 110-289), to support 

financing for affordable housing and economic 

development projects: Provided further, That 

section 1339(h)(3) of the Federal Housing 

Enterprises Financial Safety and Soundness Act 

of 1992, as amended by section 1131 of HERA, 

shall be applied by substituting the term "at least 

10 times the grant amount or such other amount 

(including none) that the Secretary may require" 

for "at least 10 times the grant amount"; and up 

to [$14,750,000] $18,000,000 may be used for 

administrative expenses, including 

administration of the New Markets Tax Credit[, 

up to $7,500,000 may be used for the cost of 

direct loans, and 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 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 $16,000,000] Program. 

(Department of the Treasury Appropriations 

Act, 2009.)

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, [$91,465,000] 

$102,760,000, of which not to exceed 

[$16,340,000] $26,085,000 shall remain 

available until September 30, [2011] 2012; and 

of which [$9,178,000] $9,316,000 shall remain 

available until September 30, [2010] 2011: 

Provided, That funds appropriated in this 

account may be used to procure personal 

services contracts. 

(Department of the Treasury Appropriations 

Act, 2009.) 

Financial Management Service 

______________________________________

Salaries and Expenses 

For necessary expenses of the Financial 

Management Service, [$239,785,000] 

$244,132,000, of which not to exceed 

$9,220,000 shall remain available until 

September 30, [2011] 2012, for information 

systems modernization initiatives; and of which 

not to exceed $2,500 shall be available for 

Department of the Treasury - Budget in Brief FY 2010 Page 107
official reception and representation expenses. 

(Department of the Treasury Appropriations 

Act, 2009.)

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, 

[$99,065,000] $105,000,000; of which not to 

exceed $5,500,000 for administrative expenses 

related to implementation of the fees authorized 

by 27U.S.C. Section 202, as amended by this 

Act, to remain available until September 30, 

2011; 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,

$2,000,000, to remain available until September 

30, 2010, is for information technology 

management] 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 2010, so as to result 

in a fiscal year 2010 appropriation from the 

general fund estimated at $25,000,000: 

Provided further, That any amount received in

excess of $80,000,000 in fiscal year 2010 shall 

be available only to the extent provided in 

subsequent appropriations acts. (Department of 

the Treasury Appropriations Act, 2009.)

United States Mint 

___________________________________ 

United States Mind 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 [2009] 

2010 under such section 5136 for circulating 

coinage and protective service capital 

investments of the United States Mint shall not 

exceed [$42,150,000] $26,700,000. (Department 

of the Treasury Appropriations Act, 2009.)

Bureau of the Public Debt 

___________________________________ 

Administering the Public Debt 

For necessary expenses connected with any 

public-debt issues of the United States, 

[$187,352,000] $192,244,000, 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, [2011] 2012, for 

systems modernization: Provided, That the sum 

appropriated herein from the general fund for 

fiscal year [2009] 2010 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 [2009] 2010 

appropriation from the general fund estimated at 

[$177,352,000] $182,244,000. In addition, 

$90,000 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, 2009.)

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 

Department of the Treasury - Budget in Brief FY 2010 Page 108
Commissioner, [$2,293,000,000] 

$2,269,830,000, of which not less than 

$5,100,000 shall be for the Tax Counseling for 

the Elderly Program, of which not less than 

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

taxpayer clinic grants, [of which not less than 

$8,000,000, to remain available until September 

30, 2010, shall be available for a Community 

Volunteer Income Tax Assistance matching 

grants demonstration program for tax return 

preparation assistance, and of which not less 

than $193,000,000 shall be available for 

operating expenses of the Taxpayer Advocate 

Service] of which not more than $8,000,000, to 

remain available until September 30, 2011, shall 

be available for Community Volunteer Tax 

Assistance matching grants. (Department of the 

Treasury Appropriations Act, 2009.) 

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]for the 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, 

[$5,117,267,000]$4,904,000,000, of which not 

less than [$57,252,000]$59,206,000 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 shall be made available for 

enhanced tax enforcement activities. 

(Department of the Treasury Appropriations 

Act, 2009.)

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; [$3,867,011,000] 

$4,082,984,000, of which up to $75,000,000 

shall remain available until September 30, 

[2010] 2011, for information technology 

support; of which not to exceed $1,000,000 shall 

remain available until September 30, [2011] 

2012, for research; of which not [less than 

$2,000,000] to exceed $1,750,000 shall be for 

the Internal Revenue Service 

Oversight Board; [and] 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 Appropriations Act,

2009.) 

Business Systems Modernization 

For necessary expenses of the Internal Revenue 

Service's business systems modernization 

program, [$229,914,000] $253,674,000, to 

remain available until September 30, [2011] 

2012, for the capital asset acquisition of 

Department of the Treasury - Budget in Brief FY 2010 Page 109
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 approve,] 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, 2009.)

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), 

[$15,406,000]$15,512,000. (Department of the 

Treasury Appropriations Act, 2009.)

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 $6,997,000,000 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, $490,000,000 shall be available for 

enhanced tax law enforcement.]

[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, 2009.)

Administrative Provisions—Department of 

the Treasury 

Department of the Treasury - Budget in Brief FY 2010 Page 110
(Including Transfer of Funds) 

___________________________________ 

SEC. 107. Appropriations to the Department of 

the Treasury in this Act shall be available for 

uniforms or allowances therefore, 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 "[10] 11 years'' and inserting "[11] 12

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 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 

Department of the Treasury - Budget in Brief FY 2010 Page 111
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 [2009] 2010 until the enactment of 

the Intelligence Authorization Act for Fiscal 

Year [2009] 2010. 

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. The Secretary is authorized to 

establish additional Treasury accounts for the 

Alcohol & Tobacco Tax and Trade Bureau, 

Department of the Treasury; U.S. Customs 

and Border Protection, Department of 

Homeland Security; and the Bureau of 

Alcohol, Tobacco Firearms and 

Explosives, Department of Justice, for 

purposes of administering refunds under 31 

U.S.C. 1324. (Department of the Treasury 

Appropriations Act, 2009.) 

Department of the Treasury - Budget in Brief FY 2010 Page 112