266 
agement and Budget; (5) has been reviewed by the Gov-
ernment Accountability Office; and (6) complies with the 
acquisition rules, requirements, guidelines, and systems 
acquisition management practices of the Federal Govern-
ment. 
HEALTH INSURANCE TAX CREDIT ADMINISTRATION 
For expenses necessary to implement the health in-
surance tax credit included in the Trade Act of 2002 
(Public Law 107–210), $15,406,000. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 5 percent of any appropria-
tion 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 ad-
vance approval of the Committees on Appropriations. 
SEC. 102. The Internal Revenue Service shall main-
tain a training program to ensure that Internal Revenue 
Service employees are trained in taxpayers’ rights, in deal-
ing courteously with taxpayers, and in cross-cultural rela-
tions. 
SEC. 103. The Internal Revenue Service shall insti-
tute and enforce policies and procedures that will safe-
guard the confidentiality of taxpayer information. 
VerDate Nov 24 2008 
04:08 Feb 24, 2009
Jkt 079200
PO 00000
Frm 00266
Fmt 6652
Sfmt 6201
E:\BILLS\H1105.IH
H1105
jbell on PROD1PC69 with BILLS
267 
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 suffi-
cient and effective 1–800 help line service for taxpayers. 
The Commissioner shall continue to make the improve-
ment of the Internal Revenue Service 1–800 help line serv-
ice 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 enforce-
ment. 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). 
VerDate Nov 24 2008 
04:08 Feb 24, 2009
Jkt 079200
PO 00000
Frm 00267
Fmt 6652
Sfmt 6201
E:\BILLS\H1105.IH
H1105
jbell on PROD1PC69 with BILLS
268 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 107. Appropriations to the Department of the 
Treasury in this Act shall be available for uniforms or al-
lowances 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 de-
pendents serving in foreign countries; and services author-
ized by 5 U.S.C. 3109. 
SEC. 108. Not to exceed 2 percent of any appropria-
tions in this Act made available to the Departmental Of-
fices—Salaries and Expenses, Office of Inspector General, 
Financial Management Service, Alcohol and Tobacco Tax 
and Trade Bureau, Financial Crimes Enforcement Net-
work, and Bureau of the Public Debt, may be transferred 
between such appropriations upon the advance approval 
of the Committees on Appropriations: Provided, That no 
transfer may increase or decrease any such appropriation 
by more than 2 percent. 
VerDate Nov 24 2008 
04:08 Feb 24, 2009
Jkt 079200
PO 00000
Frm 00268
Fmt 6652
Sfmt 6201
E:\BILLS\H1105.IH
H1105
jbell on PROD1PC69 with BILLS