IB 
Union Calendar No. 114 
118TH CONGRESS 
1ST SESSION H. R. 4664 
[Report No. 118–145] 
Making appropriations for financial services and general government for the 
fiscal year ending September 30, 2024, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 17, 2023 
Mr. WOMACK, from the Committee on Appropriations reported the following 
bill; which was committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
A BILL 
Making appropriations for financial services and general gov-
ernment for the fiscal year ending September 30, 2024, 
and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That the following sums are appropriated, out of any 
money in the Treasury not otherwise appropriated, for the 
fiscal year ending September 30, 2024, 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 Freedman’s Bank Building; hire of pas-
senger motor vehicles; maintenance, repairs, and improve-
ments of, and purchase of commercial insurance policies 
for, real properties leased or owned overseas, when nec-
essary for the performance of official business; executive 
direction program activities; international affairs and eco-
nomic policy activities; domestic finance and tax policy ac-
tivities, including technical assistance to State, local, and 
territorial entities; and Treasury-wide management poli-
cies and programs activities, $248,109,000, of which not 
less than $9,000,000 shall be available for the administra-
tion of financial assistance, in addition to amounts other-
wise available for such purposes: Provided, That none of 
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the funds under this heading may be used to support the 
activities of the Federal Insurance Office: Provided fur-
ther, That of the amount appropriated under this head-
ing— 
(1) not to exceed $350,000 is for official recep-
tion and representation expenses; 
(2) 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 
(3) not to exceed $34,000,000 shall remain 
available until September 30, 2025, for— 
(A) the Treasury-wide Financial Statement 
Audit and Internal Control Program; 
(B) information technology modernization 
requirements; 
(C) the audit, oversight, and administra-
tion of the Gulf Coast Restoration Trust Fund; 
(D) the development and implementation 
of programs within the Office of Cybersecurity 
and Critical Infrastructure Protection, including 
entering into cooperative agreements; 
(E) operations and maintenance of facili-
ties; and 
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(F) international operations. 
COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED 
STATES FUND 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Committee on Foreign 
Investment in the United States, $21,000,000, to remain 
available until expended: Provided, That the chairperson 
of the Committee may transfer such amounts to any de-
partment or agency represented on the Committee (includ-
ing the Department of the Treasury) subject to advance 
notification to the Committees on Appropriations of the 
House of Representatives and the Senate: Provided fur-
ther, That amounts so transferred shall remain available 
until expended for expenses of implementing section 721 
of the Defense Production Act of 1950, as amended (50 
U.S.C. 4565), and shall be available in addition to any 
other funds available to any department or agency: Pro-
vided further, That fees authorized by section 721(p) of 
such Act shall be credited to this appropriation as offset-
ting collections: Provided further, That the total amount 
appropriated under this heading from the general fund 
shall be reduced as such offsetting collections are received 
during fiscal year 2024, so as to result in a total appro-
priation from the general fund estimated at not more than 
$0. 
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OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE 
SALARIES AND EXPENSES 
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, human rights abusers, money launderers, 
drug kingpins, and other national security threats, 
$206,842,000, of which not less than $3,000,000 shall be 
available for addressing human rights violations and cor-
ruption, including activities authorized by the Global 
Magnitsky Human Rights Accountability Act (22 U.S.C. 
2656 note): Provided, That of the amounts appropriated 
under this heading, up to $16,000,000 shall remain avail-
able until September 30, 2025. 
CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity 
for systems operated by the Department of the Treasury, 
$150,000,000, to remain available until September 30, 
2026: Provided, That such funds shall supplement and not 
supplant any other amounts made available to the Treas-
ury offices and bureaus for cybersecurity: Provided fur-
ther, That of the total amount made available under this 
heading, $7,000,000 shall be available for administrative 
expenses for the Treasury Chief Information Officer to 
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provide oversight of the investments made under this 
heading: Provided further, That such funds shall supple-
ment and not supplant any other amounts made available 
to the Treasury Chief Information Officer. 
DEPARTMENT-WIDE SYSTEMS AND CAPITAL 
INVESTMENTS PROGRAMS 
(INCLUDING TRANSFER OF FUNDS) 
For development and acquisition of automatic data 
processing equipment, software, and services and for re-
pairs and renovations to buildings owned by the Depart-
ment of the Treasury, $14,600,000, to remain available 
until September 30, 2026: Provided, That these funds 
shall be transferred to accounts and in amounts as nec-
essary to satisfy the requirements of the Department’s of-
fices, bureaus, and other organizations: Provided further, 
That this transfer authority shall be in addition to any 
other transfer authority provided in this Act: Provided fur-
ther, That none of the funds appropriated under this head-
ing shall be used to support or supplement ‘‘Internal Rev-
enue Service, Operations Support’’ or ‘‘Internal Revenue 
Service, Business Systems Modernization’’. 
OFFICE OF INSPECTOR GENERAL 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Inspector 
General in carrying out the provisions of chapter 4 of title 
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5, United States Code, $43,000,000, 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; of 
which up to $2,800,000 to remain available until Sep-
tember 30, 2025, shall be for audits and investigations 
conducted pursuant to section 1608 of the Resources and 
Ecosystems Sustainability, Tourist Opportunities, and Re-
vived Economies of the Gulf Coast States Act of 2012 (33 
U.S.C. 1321 note); and of which not to exceed $1,000 
shall be available for official reception and representation 
expenses. 
TREASURY INSPECTOR GENERAL FOR TAX 
ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses of the Treasury Inspector 
General for Tax Administration in carrying out the In-
spector General Act of 1978, as amended, including pur-
chase and hire of passenger motor vehicles (31 U.S.C. 
1343(b)); and services authorized by 5 U.S.C. 3109, at 
such rates as may be determined by the Inspector General 
for 
Tax 
Administration; 
$170,250,000, 
of 
which 
$5,000,000 shall remain available until September 30, 
2025; of which not to exceed $6,000,000 shall be available 
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2026, is for information systems modernization initiatives; 
and of which $5,000 shall be available for official reception 
and representation expenses. 
In addition, $225,000, 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, $135,038,000; of which not to 
exceed $6,000 shall be available for official reception and 
representation expenses; and of which not to exceed 
$50,000 shall be available for cooperative research and de-
velopment 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, $5,000,000 shall be for 
the costs of accelerating the processing of formula and 
label applications: Provided further, That of the amount 
appropriated under this heading, $5,000,000, to remain 
available until September 30, 2025, shall be for the costs 
associated with enforcement of and education regarding 
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the trade practice provisions of the Federal Alcohol Ad-
ministration Act (27 U.S.C. 201 et seq.). 
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 2024 under such section 5136 
for circulating coinage and protective service capital in-
vestments of the United States Mint shall not exceed 
$50,000,000. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND PROGRAM ACCOUNT 
To carry out the Riegle Community Development and 
Regulatory Improvement 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–III, $278,617,000. Of the amount ap-
propriated under this heading— 
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(1) not less than $170,000,000, notwith-
standing section 108(e) of Public Law 103–325 (12 
U.S.C. 4707(e)) with regard to Small and/or Emerg-
ing Community Development Financial Institutions 
Assistance awards, is available until September 30, 
2025, for financial assistance and technical assist-
ance under subparagraphs (A) and (B) of section 
108(a)(1), respectively, of Public Law 103–325 (12 
U.S.C. 4707(a)(1)(A) and (B)), of which up to 
$1,600,000 may be available for training and out-
reach under section 109 of Public Law 103–325 (12 
U.S.C. 4708), of which up to $3,153,750 may be 
used for the cost of direct loans, and of which up 
to $10,000,000, notwithstanding subsection (d) of 
section 108 of Public Law 103–325 (12 U.S.C. 
4707(d)), may be available to provide financial as-
sistance, technical assistance, training, and outreach 
to community development financial institutions to 
expand investments that benefit individuals with dis-
abilities: Provided, That the cost of direct and guar-
anteed loans, including the cost of modifying such 
loans, shall be as defined in section 502 of the Con-
gressional Budget Act of 1974: Provided further, 
That these funds are available to subsidize gross ob-
ligations for the principal amount of direct loans not 
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to exceed $25,000,000: Provided further, That of the 
funds provided under this paragraph, excluding 
those made to community development financial in-
stitutions to expand investments that benefit individ-
uals with disabilities and those made to community 
development financial institutions that serve popu-
lations living in persistent poverty counties, the 
Community 
Development 
Financial 
Institutions 
Fund shall prioritize Financial Assistance awards to 
organizations that invest and lend in high-poverty 
areas: Provided further, That for purposes of this 
section, the term ‘‘high-poverty area’’ means any 
census tract with a poverty rate of at least 20 per-
cent as measured by the 2016–2020 5-year data se-
ries available from the American Community Survey 
of the Bureau of the Census for all States and Puer-
to Rico or with a poverty rate of at least 20 percent 
as measured by the 2010 Island areas Decennial 
Census data for any territory or possession of the 
United States; 
(2) not less than $30,000,000, notwithstanding 
section 108(e) of Public Law 103–325 (12 U.S.C. 
4707(e)), is available until September 30, 2025, for 
financial assistance, technical assistance, training, 
and outreach programs designed to benefit Native 
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American, Native Hawaiian, and Alaska Native com-
munities 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 organiza-
tions, and other suitable providers; 
(3) not less than $35,000,000 is available until 
September 30, 2025, for the Bank Enterprise Award 
program; 
(4) not less than $5,000,000, notwithstanding 
subsections (d) and (e) of section 108 of Public Law 
103–325 (12 U.S.C. 4707(d) and (e)), is available 
until September 30, 2025, for a Healthy Food Fi-
nancing Initiative to provide financial assistance, 
technical assistance, training, and outreach to com-
munity development financial institutions for the 
purpose of offering affordable financing and tech-
nical assistance to expand the availability of healthy 
food options in distressed communities; 
(5) not less than $5,000,000 is available until 
September 30, 2025, to provide grants for loan loss 
reserve funds and to provide technical assistance for 
small dollar loan programs under section 122 of 
Public Law 103–325 (12 U.S.C. 4719): Provided, 
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That sections 108(d) and 122(b)(2) of such Public 
Law shall not apply to the provision of such grants 
and technical assistance; 
(6) up to $33,617,000 is available for adminis-
trative expenses, including administration of Com-
munity Development Financial Institutions Fund 
programs and the New Markets Tax Credit Pro-
gram, of which not less than $1,000,000 is for the 
development of tools to better assess and inform 
Community Development Financial Institutions in-
vestment performance and Community Development 
Financial Institutions program impacts, and up to 
$300,000 is for administrative expenses to carry out 
the direct loan program; and 
(7) during fiscal year 2024, none of the funds 
available under this heading are available for the 
cost, as defined in section 502 of the Congressional 
Budget Act of 1974, of commitments to guarantee 
bonds and notes under section 114A of the Riegle 
Community Development and Regulatory Improve-
ment Act of 1994 (12 U.S.C. 4713a): Provided, 
That commitments to guarantee bonds and notes 
under 
such 
section 
114A 
shall 
not 
exceed 
$500,000,000: Provided further, That such section 
114A shall remain in effect until December 31, 
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2024: Provided further, That of the funds awarded 
under this heading, not less than 10 percent shall be 
used for awards that support investments that serve 
populations living in persistent poverty counties: 
Provided further, That for the purposes of this para-
graph and paragraph (1), the term ‘‘persistent pov-
erty counties’’ means any county, including county 
equivalent areas in Puerto Rico, that has had 20 
percent or more of its population living in poverty 
over the past 30 years, as measured by the 1990 
and 2000 decennial censuses and the 2016–2020 
five-year data series available from the American 
Community Survey of the Bureau of the Census or 
any other territory or possession of the United 
States that has had 20 percent or more of its popu-
lation living in poverty over the past 30 years, as 
measured by the 1990, 2000 and 2010 Island Areas 
Decennial Censuses, or equivalent data, of the Bu-
reau of the Census. 
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, and other services as authorized by 5 
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U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $2,780,606,000, of which not to exceed 
$100,000,000 shall remain available until September 30, 
2025, of which not less than $12,000,000 shall be for the 
Tax Counseling for the Elderly Program, of which not less 
than $28,000,000 shall be available for low-income tax-
payer clinic grants, including grants to individual clinics 
of up to $200,000, of which not less than $40,000,000, 
to remain available until September 30, 2025, shall be 
available for the Community Volunteer Income Tax Assist-
ance Matching Grants Program for tax return preparation 
assistance, and of which not less than $271,200,000 shall 
be available for operating expenses of the Taxpayer Advo-
cate Service: Provided, That of the amounts made avail-
able for the Taxpayer Advocate Service, not less than 
$7,000,000 shall be for identity theft and refund fraud 
casework. 
ENFORCEMENT 
For necessary expenses for tax enforcement activities 
of the Internal Revenue Service to determine and collect 
owed taxes, to provide legal and litigation support, to 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 
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as authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Commissioner, $4,206,180,000; of 
which not to exceed $250,000,000 shall remain available 
until September 30, 2025; of which not less than 
$60,257,000 shall be for the Interagency Crime and Drug 
Enforcement program; and of which not to exceed 
$25,000,000 shall be for investigative technology for the 
Criminal Investigation Division: Provided, That the 
amount made available for investigative technology for the 
Criminal Investigation Division shall be in addition to 
amounts made available for the Criminal Investigation Di-
vision under the ‘‘Operations Support’’ heading. 
OPERATIONS SUPPORT 
For necessary expenses to operate the Internal Rev-
enue 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 sta-
tistics of income; telecommunications; information tech-
nology development, enhancement, operations, mainte-
nance and security; the hire of passenger motor vehicles 
(31 U.S.C. 1343(b)); the operations of the Internal Rev-
enue Service Oversight Board; and other services as au-
thorized by 5 U.S.C. 3109, at such rates as may be deter-
mined by the Commissioner; $4,100,826,000, of which not 
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to exceed $275,000,000 shall remain available until Sep-
tember 30, 2025; of which not to exceed $10,000,000 shall 
remain available until expended for acquisition of equip-
ment and construction, repair and renovation of facilities; 
of which not to exceed $1,000,000 shall remain available 
until September 30, 2026, for research; and of which not 
to exceed $20,000 shall be for official reception and rep-
resentation 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 Appro-
priations of the House of Representatives and the Senate 
and the Comptroller General of the United States detail-
ing major information technology investments in the Inter-
nal Revenue Service Integrated Modernization Business 
Plan portfolio, including detailed, plain language sum-
maries on the status of plans, costs, and results; prior re-
sults and actual expenditures of the prior quarter; upcom-
ing deliverables and costs for the fiscal year; risks and 
mitigation strategies associated with ongoing work; rea-
sons for any cost or schedule variances; and total expendi-
tures by fiscal year: Provided further, That the Internal 
Revenue Service shall include, in its budget justification 
for fiscal year 2025, a summary of cost and schedule per-
formance information for its major information technology 
systems. 
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BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Serv-
ice’s 
business 
systems 
modernization 
program, 
$150,000,000, to remain available until September 30, 
2026, and shall be for the capital asset acquisition of in-
formation technology systems, including management and 
related contractual costs of said acquisitions, including re-
lated Internal Revenue Service labor costs, and contrac-
tual costs associated with operations authorized by 5 
U.S.C. 3109: Provided, That not later than 30 days after 
the end of each quarter, the Internal Revenue Service shall 
submit a report to the Committees on Appropriations of 
the House of Representatives and the Senate and the 
Comptroller General of the United States detailing major 
information technology investments in the Internal Rev-
enue Service Integrated Modernization Business Plan 
portfolio, including detailed, plain language summaries on 
the status of plans, costs, and results; prior results and 
actual expenditures of the prior quarter; upcoming 
deliverables and costs for the fiscal year; risks and mitiga-
tion strategies associated with ongoing work; reasons for 
any cost or schedule variances; and total expenditures by 
fiscal year. 
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ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
SEC. 101. 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. 102. 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. 103. 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. 104. The Internal Revenue Service shall issue 
a notice of confirmation of any address change relating 
to an employer making employment tax payments, and 
such notice shall be sent to both the employer’s former 
and new address and an officer or employee of the Internal 
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Revenue Service shall give special consideration to an 
offer-in-compromise from a taxpayer who has been the vic-
tim of fraud by a third party payroll tax preparer. 
SEC. 105. None of the funds made available under 
this Act may be used by the Internal Revenue Service to 
target citizens of the United States for exercising any 
right guaranteed under the First Amendment to the Con-
stitution of the United States. 
SEC. 106. None of the funds made available in this 
Act may be used by the Internal Revenue Service to target 
groups for regulatory scrutiny based on their ideological 
beliefs. 
SEC. 107. None of funds made available by this Act 
to the Internal Revenue Service shall be obligated or ex-
pended on conferences that do not adhere to the proce-
dures, verification processes, documentation requirements, 
and policies issued by the Chief Financial Officer, Human 
Capital Office, and Agency-Wide Shared Services as a re-
sult of the recommendations in the report published on 
May 31, 2013, by the Treasury Inspector General for Tax 
Administration entitled ‘‘Review of the August 2010 Small 
Business/Self-Employed Division’s Conference in Ana-
heim, California’’ (Reference Number 2013–10–037). 
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SEC. 108. None of the funds made available in this 
Act to the Internal Revenue Service may be obligated or 
expended— 
(1) to make a payment to any employee under 
a bonus, award, or recognition program; or 
(2) under any hiring or personnel selection 
process with respect to re-hiring a former employee; 
unless such program or process takes into account the 
conduct and Federal tax compliance of such employee or 
former employee. 
SEC. 109. None of the funds made available by this 
Act may be used in contravention of section 6103 of the 
Internal Revenue Code of 1986 (relating to confidentiality 
and disclosure of returns and return information). 
SEC. 110. The Secretary of the Treasury (or the Sec-
retary’s delegate) may use the funds made available in this 
Act, subject to such policies as the Secretary (or the Sec-
retary’s delegate) may establish, to utilize direct hire au-
thority to recruit and appoint qualified applicants, without 
regard to any notice or preference requirements, directly 
to positions in the competitive service to process back-
logged tax returns and return information. 
SEC. 111. Notwithstanding section 1344 of title 31, 
United States Code, funds appropriated to the Internal 
Revenue Service in this Act may be used to provide pas-
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senger carrier transportation and protection between the 
Commissioner of Internal Revenue’s residence and place 
of employment. 
SEC. 112. None of the funds made available by this 
or any other Act may be used to develop or provide tax-
payers a free, public electronic return-filing service option, 
without the prior approval of the Committees on Appro-
priations of the House and the Senate, House Ways and 
Means Committee, and Senate Finance Committee. 
SEC. 113. None of the funds in this Act may be used 
to purchase firearms or ammunition for the Internal Rev-
enue Service above the levels in the possession of the In-
ternal Revenue Service on July 13, 2023. 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 114. 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 
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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. 115. Not to exceed 2 percent of any appropria-
tions in this title made available under the headings ‘‘De-
partmental Offices—Salaries and Expenses’’, ‘‘Office of 
Inspector General’’, ‘‘Financial Crimes Enforcement Net-
work’’, ‘‘Bureau of the Fiscal Service’’, and ‘‘Alcohol and 
Tobacco Tax and Trade Bureau’’ may be transferred be-
tween such appropriations upon the advance approval of 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate: Provided, That no transfer 
under this section may increase or decrease any such ap-
propriation by more than 2 percent. 
SEC. 116. Not to exceed 2 percent of any appropria-
tion made available in this Act to the Internal Revenue 
Service may be transferred to the Treasury Inspector Gen-
eral for Tax Administration’s appropriation upon the ad-
vance approval of the Committees on Appropriations of 
the House of Representatives and the Senate: Provided, 
That no transfer may increase or decrease any such appro-
priation by more than 2 percent. 
SEC. 117. None of the funds appropriated in this Act 
or otherwise available to the Department of the Treasury 
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or the Bureau of Engraving and Printing may be used 
to redesign the $1 Federal Reserve note. 
SEC. 118. The Secretary of the Treasury may trans-
fer funds from the ‘‘Bureau of the Fiscal Service—Sala-
ries and Expenses’’ to the Debt Collection Fund as nec-
essary to cover the costs of debt collection: Provided, That 
such amounts shall be reimbursed to such salaries and ex-
penses account from debt collections received in the Debt 
Collection Fund. 
SEC. 119. None of the funds appropriated or other-
wise made available by this or any other Act may be used 
by the United States Mint to construct or operate any mu-
seum 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. 120. None of the funds appropriated or other-
wise made available by this or any other Act or source 
to the Department of the Treasury, the Bureau of Engrav-
ing and Printing, and the United States Mint, individually 
or collectively, may be used to consolidate any or all func-
tions 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 Com-
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mittee on Banking, Housing, and Urban Affairs; and the 
Committees on Appropriations of the House of Represent-
atives and the Senate. 
SEC. 121. Funds appropriated by this Act, or made 
available by the transfer of funds in this Act, for the De-
partment of the Treasury’s intelligence or intelligence re-
lated 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 
2024 until the enactment of the Intelligence Authorization 
Act for Fiscal Year 2024. 
SEC. 122. Not to exceed $5,000 shall be made avail-
able from the Bureau of Engraving and Printing’s Indus-
trial Revolving Fund for necessary official reception and 
representation expenses. 
SEC. 123. The Secretary of the Treasury shall submit 
a Capital Investment Plan to the Committees on Appro-
priations of the House of Representatives and the Senate 
not later than 30 days following the submission of the an-
nual budget submitted by the President: Provided, That 
such Capital Investment Plan shall include capital invest-
ment spending from all accounts within the Department 
of the Treasury, including but not limited to the Depart-
ment-wide Systems and Capital Investment Programs ac-
count, Treasury Franchise Fund account, and the Treas-
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ury Forfeiture Fund account: Provided further, That such 
Capital Investment Plan shall include expenditures occur-
ring in previous fiscal years for each capital investment 
project that has not been fully completed. 
SEC. 124. During fiscal year 2024— 
(1) none of the funds made available in this or 
any other Act may be used by the Department of 
the Treasury, including the Internal Revenue Serv-
ice, to issue, revise, or finalize any regulation, rev-
enue ruling, or other guidance not limited to a par-
ticular taxpayer relating to the standard which is 
used to determine whether an organization is oper-
ated exclusively for the promotion of social welfare 
for purposes of section 501(c)(4) of the Internal 
Revenue Code of 1986 (including the proposed regu-
lations published at 78 Fed. Reg. 71535 (November 
29, 2013)); and 
(2) the standard and definitions as in effect on 
January 1, 2010, which are used to make such de-
terminations shall apply after the date of the enact-
ment of this Act for purposes of determining status 
under section 501(c)(4) of such Code of organiza-
tions created on, before, or after such date. 
SEC. 125. Within 45 days after the date of enactment 
of this Act, the Secretary of the Treasury shall submit 
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an itemized report to the Committees on Appropriations 
of the House of Representatives and the Senate on the 
amount of total funds charged to each office by the Fran-
chise Fund including the amount charged for each service 
provided by the Franchise Fund to each office, a detailed 
description of the services, a detailed explanation of how 
each charge for each service is calculated, and a descrip-
tion of the role customers have in governing in the Fran-
chise Fund. 
SEC. 126. (a) Not later than 60 days after the end 
of each quarter, the Office of Financial Stability and the 
Office of Financial Research shall submit reports on their 
activities to the Committees on Appropriations of the 
House of Representatives and the Senate, the Committee 
on Financial Services of the House of Representatives, 
and the Senate Committee on Banking, Housing, and 
Urban Affairs. 
(b) The reports required under subsection (a) shall 
include— 
(1) the obligations made during the previous 
quarter by object class, office, and activity; 
(2) the estimated obligations for the remainder 
of the fiscal year by object class, office, and activity; 
(3) the number of full-time equivalents within 
each office during the previous quarter; 
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(4) the estimated number of full-time equiva-
lents within each office for the remainder of the fis-
cal year; and 
(5) actions taken to achieve the goals, objec-
tives, and performance measures of each office. 
(c) At the request of any such Committees specified 
in subsection (a), the Office of Financial Stability and the 
Office of Financial Research shall make officials available 
to testify on the contents of the reports required under 
subsection (a). 
SEC. 127. In addition to amounts otherwise available, 
there is appropriated to the Special Inspector General for 
Pandemic Recovery, $12,000,000, to remain available 
until expended, for necessary expenses in carrying out sec-
tion 4018 of the Coronavirus Aid, Relief, and Economic 
Security Act (Public Law 116–136). 
SEC. 128. None of the funds made available by this 
or any other Act may be used to provide bonuses, raises, 
or promotions to any employee of the Department of 
Treasury until the Secretary produces a COVID-19 Na-
tional Emergency expenditure report as required by sec-
tion 401(c) of Public Law 94-412 . 
SEC. 129. None of the funds made available in this 
Act may be used to approve, license, facilitate, authorize, 
or otherwise allow, whether by general or specific license, 
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travel-related or other transactions incident to non-edu-
cational exchanges described in section 515.565(b) of title 
31, Code of Federal Regulations. 
SEC. 130. (a) The Secretary of the Treasury and the 
Secretary of Homeland Security shall provide a joint re-
port not later than 90 days after the enactment of this 
Act regarding travel pursuant to sections 515.565(b), 
515.560(a)(1), 515.560(c)(4)(i), and 515.561 of title 31, 
Code of Federal Regulations. 
SEC. 131. None of the funds made available by this 
Act may be used by the Department of the Treasury to 
establish a United States Central Bank Digital Currency 
or discontinue circulation or use of paper currency as legal 
tender in the United States. 
SEC. 132. None of the funds made available by this 
Act may be used by the Financial Crimes Enforcement 
Network to implement or promulgate beneficial ownership 
reporting rules pursuant to Division F of the William M. 
(Mac) Thornberry National Defense Authorization Act for 
Fiscal Year 2020, Public Law 116-283, January 1, 2021, 
that do not reflect Congressional intent. 
SEC. 133. None of the funds made available by this 
Act may be used to implement the single-family mortgage 
credit fee pricing framework of the enterprises announced 
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