later than 30 days after the end of each quarter, the Inter-
nal Revenue Service shall submit a report to the Commit-
tees 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 rea-
sons for any cost and schedule variances; the risks of such 
investments and 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: Provided further, That the Internal 
Revenue Service shall include, in its budget justification 
for fiscal year 2016, a summary of cost and schedule per-
formance information 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: 
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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 
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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, 
taking into account the cost, topic, tone, and purpose of 
the video. 
SEC. 106. 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 
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and new address and an officer or employee of the Internal 
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. 107. 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. 108. 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. 109. 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. 110. None of the funds made available by this 
Act may be used to pay the salaries or expenses of any 
individual to carry out any transfer of funds to the Inter-
nal Revenue Service under the Patient Protection and Af-
fordable Care Act (Public Law 111–148) or the Health 
Care and Education Reconciliation Act of 2010 (Public 
Law 111–152). 
SEC. 111. None of the funds made available by this 
Act may be used by the Internal Revenue Service to imple-
ment or enforce section 5000A of the Internal Revenue 
Code of 1986, section 6055 of such Code, section 1502(c) 
of the Patient Protection and Affordable Care Act (Public 
Law 111–148), or any amendments made by section 
1502(b) of such Act. 
SEC. 112. None of the funds made available in this 
Act to the Internal Revenue Service may be obligated or 
expended under any bonus, award, or recognition program 
that does not consider, with respect to determining wheth-
er an employee should receive such program funds, the 
conduct and Federal tax compliance of such employee. 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 113. Appropriations to the Department of the 
Treasury in this Act shall be available for uniforms or al-
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