That the following sums are appropriated, out of any 
money in the Treasury not otherwise appropriated, for the 
fiscal year ending September 30, 2015, and for other pur-
poses, namely: 
TITLE I 
DEPARTMENT OF THE TREASURY 
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, 
$175,000,000 
(reduced 
by 
$1,750,000): Provided, That, of the amount appropriated 
under this heading— 
(1) not to exceed $2,000,000 is for the Office 
of the Secretary/Deputy Secretary; 
(2) not to exceed $2,000,000 is for the Office 
of Legislative Affairs; 
(3) not to exceed $200,000 is for official recep-
tion and representation expenses; 
(4) not to exceed $258,000 is for unforeseen 
emergencies of a confidential nature to be allocated
and expended under the direction of the Secretary of 
the Treasury and to be accounted for solely on the 
Secretary’s certificate; and 
(5) up to $21,000,000 shall remain available 
until September 30, 2016. 
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 sys-
tem against illicit use and to combat rogue nations, ter-
rorist 
facilitators, 
weapons 
of 
mass 
destruction 
proliferators, money launderers, drug kingpins, and other 
national security threats, $120,000,000: Provided, That of 
the amount appropriated under this heading: (1) not to 
exceed $28,000,000 is available for administrative ex-
penses; and (2) $15,000,000, to remain available until 
September 30, 2017: Provided further, That the unobli-
gated balances of prior year appropriations made available 
for terrorism and financial intelligence activities under the 
heading ‘‘Department of the Treasury—Departmental Of-
fices—Salaries and Expenses’’ shall be transferred to, and 
merged with, this account.
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, $35,351,000, including hire of pas-
senger motor vehicles; of which not to exceed $100,000 
shall be available for unforeseen emergencies of a con-
fidential nature, to be allocated and expended under the 
direction of the Inspector General of the Treasury; 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 In-
spector General Act of 1978, 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 Ad-
ministration; $158,000,000 (increased by $1,000,000), of 
which $5,000,000 shall remain available until September 
30, 2016; of which not to exceed $500,000 shall be avail-
able 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 recep-
tion and representation expenses. 
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. 
FINANCIAL CRIMES ENFORCEMENT NETWORK 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Crimes En-
forcement Network, including hire of passenger motor ve-
hicles; travel and training expenses of non-Federal and 
foreign government personnel to attend meetings and 
training concerned with domestic and foreign financial in-
telligence activities, law enforcement, and financial regula-
tion; services authorized by 5 U.S.C. 3109; not to exceed 
$7,000 for official reception and representation expenses; 
and for assistance to Federal law enforcement agencies, 
with or without reimbursement, $108,661,000 (increased 
by $3,339,000), of which not to exceed $34,335,000 shall 
remain available until September 30, 2017.
TREASURY FORFEITURE FUND 
(RESCISSION) 
Of the unobligated balances available under this 
heading, $750,000,000 are rescinded. 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau 
of the Fiscal Service, $348,184,000; of which not to ex-
ceed $4,210,000, to remain available until September 30, 
2017, is for information systems modernization initiatives; 
and of which $5,000 shall be available for official reception 
and representation expenses. 
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, $96,000,000; of which not to ex-
ceed $6,000 for official reception and representation ex-
penses; not to exceed $50,000 for cooperative research and 
development programs for laboratory services; and provi-
sion of laboratory assistance to State and local agencies 
with or without reimbursement. 
UNITED STATES MINT 
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, numis-
matic coins, and protective services, including both oper-
ating expenses and capital investments: Provided, That 
the aggregate amount of new liabilities and obligations in-
curred during fiscal year 2015 under such section 5136 
for circulating coinage and protective service capital in-
vestments of the United States Mint shall not exceed 
$20,000,000. 
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, $230,000,000 (increased by 
$500,000). Of the amount appropriated under this head-
ing—
(1) not less than $177,000,000 is available 
until September 30, 2016, for financial assistance 
and technical assistance under sections 108(a)(1)(A) 
and 108(a)(1)(B), respectively, of Public Law 103– 
325, of which up to $3,102,500 may be used for the 
cost of direct loans: Provided, That the cost of direct 
loans, including the cost of modifying such loans, 
shall be as defined in section 502 of the Congres-
sional Budget Act of 1974: Provided further, That 
these funds are available to subsidize gross obliga-
tions for the principal amount of direct loans not to 
exceed $25,000,000; 
(2) not less than $15,000,000 is available until 
September 30, 2016, for financial assistance, tech-
nical assistance, training and outreach programs, de-
signed to benefit Native American, Native Hawaiian, 
and Alaskan Native communities and provided pri-
marily through qualified community development 
lender organizations with experience and expertise in 
community development banking and lending in In-
dian country, Native American organizations, tribes 
and tribal organizations and other suitable pro-
viders;
(3) not less than $18,000,000 is available until 
September 30, 2016, for the Bank Enterprise Award 
program; and 
(4) up to $20,000,000 may be used for admin-
istrative expenses, of which up to $300,000 for the 
administrative expenses of a direct loan program. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Serv-
ice to provide taxpayer services, including pre-filing assist-
ance and education, filing and account services, taxpayer 
advocacy services, the operating expenses of the Taxpayer 
Advocate Service, and other services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $2,130,000,000 (reduced by $1,000,000) 
(increased by $10,000,000), of which not less than 
$5,600,000 (increased by $2,800,000) shall be for the Tax 
Counseling for the Elderly Program, of which not less 
than $10,000,000 shall be available for low-income tax-
payer clinic grants, and of which not less than 
$12,000,000, to remain available until September 30, 
2016, shall be available for a Community Volunteer In-
come Tax Assistance matching grants program for tax re-
turn preparation assistance.
ENFORCEMENT 
For necessary expenses for tax enforcement activities 
of the Internal Revenue Service to determine and collect 
owed taxes, to provide legal and litigation support, to con-
duct criminal investigations, to enforce criminal statutes 
related to violations of internal revenue laws and other fi-
nancial crimes, to purchase and hire passenger motor vehi-
cles (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, $4,950,000,000 (re-
duced by $1,000,000) (reduced by $2,000,000) (reduced 
by $353,000,000) (reduced by $788,111,800) (reduced by 
$10,000,000), of which not less than $60,257,000 shall 
be for the Interagency Crime and Drug Enforcement pro-
gram. 
OPERATIONS SUPPORT 
For necessary expenses of the Internal Revenue Serv-
ice to support taxpayer services and enforcement pro-
grams, including rent payments; facilities services; print-
ing; postage; physical security; headquarters and other 
IRS-wide administration activities; research and statistics 
of income; telecommunications; information technology de-
velopment, enhancement, operations, maintenance, and se-
curity; the hire of passenger motor vehicles (31 U.S.C. 
1343(b)); the operations of the Internal Revenue Service
Oversight Board; and other services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner; $3,620,000,000 (reduced by $2,000,000), 
of which not to exceed $300,000,000 shall remain avail-
able until September 30, 2016, of which not to exceed 
$10,000 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 miti-
gate such risks; and the expected developmental mile-
stones to be achieved and costs to be incurred in the next 
quarter: Provided further, That the Internal Revenue Serv-
ice shall include, in its budget justification for fiscal year 
2016, a summary of cost and schedule performance infor-
mation for its major information technology systems. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Serv-
ice’s 
business 
systems 
modernization 
program,
$250,000,000, to remain available until September 30, 
2017, for the capital asset acquisition of information tech-
nology systems, including management and related con-
tractual costs of said acquisitions, including related Inter-
nal Revenue Service labor costs, and contractual costs as-
sociated 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 Comp-
troller General of the United States detailing the cost and 
schedule performance for CADE 2 and Modernized e-File 
information technology investments, including the pur-
poses and life-cycle stages of the investments; the reasons 
for any cost and schedule variances; the risks of such in-
vestments and the strategies the Internal Revenue Service 
is using to mitigate such risks; and the expected develop-
mental 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 appropria-
tion made available in this Act to the Internal Revenue 
Service may be transferred to any other Internal Revenue
Service appropriation upon the advance approval of the 
Committees on Appropriations. 
SEC. 102. The Internal Revenue Service shall main-
tain an employee training program, which shall include the 
following topics: taxpayers’ rights, dealing courteously 
with taxpayers, cross-cultural relations, ethics, and the im-
partial application of tax law. 
SEC. 103. The Internal Revenue Service shall insti-
tute and enforce policies and procedures that will safe-
guard the confidentiality of taxpayer information and pro-
tect 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 suffi-
cient 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 de-
termines in advance that making the video is appropriate,