H. R. 4539
One Hundred Third Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Tuesday,
the twenty-fifth day of January, one thousand nine hundred and ninety-four
An Act
Making appropriations for the Treasury Department, the United States Postal Serv-
ice, the Executive Office of the President, and certain Independent Agencies,
for the fiscal year ending September 30, 1995, and for other purposes.
Be it enacted by the Senate and House of Representatives 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 Treasury Department, the
United States Postal Service, the Executive Office of the President,
and certain Independent Agencies, for the fiscal year ending
September 30, 1995, and for other purposes, 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; not to exceed $2,900,000 for
official travel expenses; not to exceed $3,101,000 to remain available
until September 30, 1997, shall be available for information tech-
nology modernization requirements; of which not less than
$6,443,000 and 85 full-time equivalent positions shall be available
for enforcement activities; not to exceed $150,000 for official recep-
tion and representation expenses; not to exceed $258,000 for unfore-
seen 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; not to exceed
$490,000, to remain available until September 30, 1997, for repairs
and improvements to the Main Treasury Building and Annex;
$104,479,000: Provided, That of the offsetting collections credited
to this account, $79,000 are permanently canceled.
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, hire of passenger motor vehicles; not to exceed
$2,000,000 for official travel expenses; not to exceed $100,000 for
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unforeseen emergencies of a confidential nature, to be allocated
and expended under the direction of the Inspector General of the
Treasury; $29,700,000.
FINANCIAL CRIMES ENFORCEMENT NETWORK
SALARIES AND EXPENSES
For necessary expenses of the Financial Crimes Enforcement
Network, including hire of passenger motor vehicles; not to exceed
$4,000 
for 
official 
reception 
and 
representation 
expenses;
$19,823,000: Provided, That of the offsetting collections credited
to this account, $1,000 are permanently canceled.
TREASURY FORFEITURE FUND
(LIMITATION OF AVAILABILITY OF DEPOSITS)
For necessary expenses of the Treasury Forfeiture Fund, as
authorized by Public Law 102–393, not to exceed $15,000,000, to
be derived from deposits in the Fund.
FEDERAL LAW ENFORCEMENT TRAINING CENTER
SALARIES AND EXPENSES
For necessary expenses of the Federal Law Enforcement Train-
ing Center, as a bureau of the Department of the Treasury, includ-
ing materials and support costs of Federal law enforcement basic
training; purchase (not to exceed fifty-two for police-type use) and
hire of passenger motor vehicles; for expenses for student athletic
and related activities; uniforms without regard to the general pur-
chase price limitation for the current fiscal year; the conducting
of and participating in firearms matches and presentation of
awards; for public awareness and enhancing community support
of law enforcement training; not to exceed $7,000 for official recep-
tion and representation expenses; room and board for student
interns; and services as authorized by 5 U.S.C. 3109: Provided,
That the Center is authorized to accept and use gifts of property,
both real and personal, and to accept services, for authorized pur-
poses, including funding of a gift of intrinsic value which shall
be awarded annually by the Director of the Center to the outstand-
ing student who graduated from a basic training program at the
Center during the previous fiscal year, which shall be funded only
by gifts received through the Center’s gift authority: Provided fur-
ther, That notwithstanding any other provision of law, students
attending training at any Federal Law Enforcement Training Cen-
ter site shall reside in on-Center or Center-provided housing, insofar
as available and in accordance with Center policy: Provided further,
That funds appropriated in this account shall be available for
training United States Postal Service law enforcement personnel
and Postal police officers, at the discretion of the Director; State
and local government law enforcement training on a space-available
basis; training of foreign law enforcement officials on a space-
available basis with reimbursement of actual costs to this appropria-
tion; training of private sector security officials on a space-available
basis with reimbursement of actual costs to this appropriation;
travel expenses of non-Federal personnel to attend State and local
H. R. 4539—3
course development meetings at the Center: Provided further, That
the Center is authorized to obligate funds in anticipation of
reimbursements from agencies receiving training at the Federal
Law Enforcement Training Center, except that total obligations
at the end of the fiscal year shall not exceed total budgetary
resources available at the end of the fiscal year: Provided further,
That the Federal Law Enforcement Training Center is authorized
to provide first-aid and emergency medical services for students
undergoing training at the Center; $46,713,000, of which $8,821,000
for materials and support costs of Federal law enforcement basic
training shall remain available until September 30, 1997.
ACQUISITION, CONSTRUCTION, IMPROVEMENTS, AND RELATED
EXPENSES
For expansion of the Federal Law Enforcement Training Center,
for acquisition of necessary additional real property and facilities,
and for ongoing maintenance, facility improvements, and related
expenses, $16,815,000, to remain available until expended.
FINANCIAL MANAGEMENT SERVICE
SALARIES AND EXPENSES
For necessary expenses of the Financial Management Service,
$183,889,000, of which not to exceed $13,459,000 shall remain
available until expended for systems modernization initiatives. In
addition, $90,000, to be derived from the Oil Spill Liability Trust
Fund, to reimburse the Service for administrative and personnel
expenses for financial management of the Fund, as authorized
by section 1012 of Public Law 101–380: Provided, That of the
offsetting collections credited to this account, $192,000 are perma-
nently canceled.
BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
SALARIES AND EXPENSES
For necessary expenses of the Bureau of Alcohol, Tobacco and
Firearms, including purchase of not to exceed six hundred and
fifty vehicles for police-type use for replacement only and hire
of passenger motor vehicles; hire of aircraft; and services of expert
witnesses at such rates as may be determined by the Director;
for payment of per diem and/or subsistence allowances to employees
where an assignment to the National Response Team during the
investigation of a bombing or arson incident requires an employee
to work 16 hours or more per day or to remain overnight at
his or her post of duty; not to exceed $10,000 for official reception
and representation expenses; for training of State and local law
enforcement agencies with or without reimbursement; provision
of laboratory assistance to State and local agencies, with or without
reimbursement; of which $22,000,000 shall be available solely for
the enforcement of the Federal Alcohol Administration Act during
fiscal year 1995; $385,315,000, of which no less than $134,847,000
and 1,140 full-time equivalent positions shall be available for enforc-
ing the Armed Career Criminal Act, of which not to exceed
$1,000,000 shall be available for the payment of attorneys’ fees
as provided by 18 U.S.C. 924(d)(2); and of which $1,000,000 shall
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be available for the equipping of any vessel, vehicle, equipment,
or aircraft available for official use by a State or local law enforce-
ment agency if the conveyance will be used in drug-related joint
law enforcement operations with the Bureau of Alcohol, Tobacco
and Firearms and for the payment of overtime salaries, travel,
fuel, training, equipment, and other similar costs of State and
local law enforcement officers that are incurred in joint operations
with the Bureau of Alcohol, Tobacco and Firearms: Provided, That
none of the funds appropriated herein shall be available to inves-
tigate or act upon applications for relief from Federal firearms
disabilities under 18 U.S.C. 925(c): Provided further, That such
funds shall be available to investigate and act upon applications
filed by corporations for relief from Federal firearms disabilities
under 18 U.S.C. section 925(c): Provided further, That no funds
made available by this or any other Act may be used to implement
any reorganization of the Bureau of Alcohol, Tobacco and Firearms
or transfer of the Bureau’s functions, missions, or activities to
other agencies or Departments in the fiscal year ending on Septem-
ber 30, 1995: Provided further, That no funds appropriated herein
shall be available for salaries or administrative expenses in connec-
tion with consolidating or centralizing, within the Department of
the Treasury, the records, or any portion thereof, of acquisition
and disposition of firearms maintained by Federal firearms licens-
ees: Provided further, That of the offsetting collections credited
to this account, $4,000 are permanently canceled: Provided further,
That funds made available shall be used to achieve a minimum
staffing level of 4,215 full-time equivalent positions during fiscal
year 1995.
UNITED STATES CUSTOMS SERVICE
SALARIES AND EXPENSES
For necessary expenses of the United States Customs Service,
including purchase of up to 1,000 motor vehicles of which 960
are for replacement only, including 990 for police-type use and
commercial operations; hire of motor vehicles; not to exceed $20,000
for official reception and representation expenses; and awards of
compensation to informers, as authorized by any Act enforced by
the United States Customs Service; $1,394,793,000, of which such
sums as become available in the Customs User Fee Account, except
sums subject to section 13031(f)(3) of the Consolidated Omnibus
Reconciliation Act of 1985, as amended (19 U.S.C. 58c(f)(3)), shall
be derived from that Account; of the total, not to exceed $150,000
shall be available for payment for rental space in connection with
preclearance operations, and not to exceed $4,000,000 shall be
available until expended for research: Provided, That uniforms may
be purchased without regard to the general purchase price limita-
tion for the current fiscal year: Provided further, That $750,000
shall be available for additional part-time and temporary positions
in the Honolulu Customs District: Provided further, That
$10,000,000 shall be available for the Center for Study of Western
Hemispheric Trade as authorized by Public Law 103–182: Provided
further, That of the offsetting collections credited to this account,
$410,000 are permanently canceled: Provided further, That Customs
shall achieve a minimum full-time equivalent staffing level of 17,524
during fiscal year 1995: Provided further, That $500,000 shall
remain available until expended for the construction of a replace-
H. R. 4539—5
ment fence within the city limits of Nogales, Arizona under the
authority of section 69, title 19, United States Code.
OPERATION AND MAINTENANCE, AIR AND MARINE INTERDICTION
PROGRAMS
For expenses, not otherwise provided for, necessary for the
operation and maintenance of marine vessels, aircraft, and other
related equipment of the Air and Marine Programs, including oper-
ational training and mission-related travel, and rental payments
for facilities occupied by the air or marine interdiction and demand
reduction programs; $89,041,000, of which $7,233,000 shall remain
available until September 30, 1997: Provided, That no aircraft
or other related equipment, with the exception of aircraft which
is one of a kind and has been identified as excess to Customs
requirements, and aircraft which has been damaged beyond repair,
shall be transferred to any other Federal agency, Department,
or office outside of the Department of the Treasury, during fiscal
year 1995, without the prior approval of the House and Senate
Committees on Appropriations.
CUSTOMS FACILITIES, CONSTRUCTION, IMPROVEMENTS AND RELATED
EXPENSES
For acquisition of necessary additional real property, facilities,
construction, improvements, and related expenses of the United
States Customs Service, $1,000,000, to remain available until
expended.
CUSTOMS SERVICES AT SMALL AIRPORTS
(TO BE DERIVED FROM FEES COLLECTED)
Such sums as may be necessary, not to exceed $1,406,000,
for expenses for the provision of Customs services at certain small
airports or other facilities when authorized by law and designated
by the Secretary of the Treasury, including expenditures for the
salary and expenses of individuals employed to provide such serv-
ices, to be derived from fees collected by the Secretary of the
Treasury pursuant to section 236 of Public Law 98–573 for each
of these airports or other facilities when authorized by law and
designated by the Secretary of the Treasury, and to remain available
until expended.
UNITED STATES MINT
SALARIES AND EXPENSES
For necessary expenses of the United States Mint; $55,740,000,
of which $1,540,000 shall remain available until September 30,
1997, for expansion and improvements.
BUREAU OF THE PUBLIC DEBT
ADMINISTERING THE PUBLIC DEBT
For necessary expenses connected with any public-debt issues
of the United States; $183,458,000: Provided, That in fiscal year
1995 and thereafter, the Secretary is authorized to collect fees
of not less than $46 for each definitive security issue provided
to customers, and an annual maintenance fee of not less than
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$25 for each Treasury Direct Investor Account exceeding $100,000
in par value: Provided further, That in fiscal year 1995 and there-
after, of the definitive security fees collected, not to exceed $600,000,
and of the annual maintenance fees for Treasury Direct Investor
Account collected, not to exceed $2,500,000, shall be retained and
used in the current fiscal year for the specific purpose of offsetting
costs of Bureau of the Public Debt’s marketable security activities,
and any fees collected in excess of said amounts shall be deposited
as miscellaneous receipts in the Treasury: Provided further, That
the sum appropriated herein from the General Fund for fiscal
year 1995 shall be reduced by not more than $600,000 as definitive
security issue fees are collected and not more than $2,500,000
as Treasury Direct Investor Account Maintenance fees are collected,
so as to result in a final fiscal year 1995 appropriation from the
General Fund estimated at $180,358,000.
PAYMENT OF GOVERNMENT LOSSES IN SHIPMENT
Beginning in fiscal year 1995 and thereafter, there are appro-
priated such sums as may be necessary to make payments for
the replacement of valuables, or the value thereof, lost, destroyed,
or damaged in the course of shipments effected pursuant to section
1 of the Government Losses in Shipment Act, as amended.
INTERNAL REVENUE SERVICE
ADMINISTRATION AND MANAGEMENT
For necessary expenses of the Internal Revenue Service, not
otherwise provided for; management services, and inspection;
including purchase (not to exceed 125 for replacement only, for
police-type use) and hire of passenger motor vehicles (31 U.S.C.
1343(b)); and services as authorized by 5 U.S.C. 3109, at such
rates as may be determined by the Commissioner; $225,632,000,
of which not to exceed $25,000 for official reception and representa-
tion expenses.
PROCESSING TAX RETURNS AND ASSISTANCE
For necessary expenses of the Internal Revenue Service, not
otherwise provided for; including processing tax returns; revenue
accounting; providing assistance to taxpayers; hire of passenger
motor vehicles (31 U.S.C. 1343(b)); and services as authorized by
5 U.S.C. 3109, at such rates as may be determined by the Commis-
sioner; $1,511,266,000, of which $3,700,000 shall be for the Tax
Counseling for the Elderly Program, no amount of which shall
be available for IRS administrative costs.
TAX LAW ENFORCEMENT
For necessary expenses of the Internal Revenue Service for
determining and establishing tax liabilities; tax and enforcement
litigation; technical rulings; examining employee plans and exempt
organizations; investigation and enforcement activities; securing
unfiled tax returns; collecting unpaid accounts; statistics of income
and compliance research; the purchase (for police-type use, not
to exceed 600, of which not to exceed 450 shall be for replacement
only), and hire of passenger motor vehicles (31 U.S.C. 1343(b));
and services as authorized by 5 U.S.C. 3109, at such rates as
H. R. 4539—7
may be determined by the Commissioner: Provided, That additional
amounts above fiscal year 1994 levels for international tax enforce-
ment shall be used for the continued operation of a task force
comprised of senior Internal Revenue Service Attorneys, account-
ants, and economists dedicated to enforcement activities related
to United States subsidiaries of foreign-controlled corporations that
are in non-compliance with the Internal Revenue Code of 1986;
$4,385,459,000, of which not to exceed $1,000,000 shall remain
available until September 30, 1997 for research: Provided further,
That the $405,000,000 made available for the fiscal year 1995
tax compliance initiative shall not be expended for any other pur-
poses: Provided further, That no funds shall be transferred from
this account during fiscal year 1995.
INFORMATION SYSTEMS
For necessary expenses for data processing and telecommuni-
cations support for Internal Revenue Service activities, including:
tax systems modernization (modernized developmental systems),
modernized operational systems, services and compliance, and sup-
port systems; and for the hire of passenger motor vehicles (31
U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at
such rates as may be determined by the Commissioner:
$1,388,000,000 of which no less than $650,000,000 shall be available
for tax systems modernization, of which up to $185,000,000 for
tax and information systems development projects shall remain
available until September 30, 1997: Provided, That none of the
funds appropriated for tax systems modernization may be obligated
until the Commissioner of the Internal Revenue Service reports
to the Committees on Appropriations of the House and Senate
on the implementation of Tax Systems Modernization.
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE
SECTION 1. Not to exceed 4 per centum of any appropriation
made available to the Internal Revenue Service for the current
fiscal year by this Act may be transferred to any other Internal
Revenue Service appropriation upon the advance approval of the
House and Senate Committees on Appropriations: Provided, That
notwithstanding any other provision of this Act, the Internal Reve-
nue Service is authorized to transfer such sums as may be necessary
between appropriations with advance approval of the House and
Senate Appropriations Committees: Provided further, That no funds
shall be transferred from the ‘‘Tax Law Enforcement’’ account dur-
ing fiscal year 1995.
SEC. 2. The Internal Revenue Service shall institute and main-
tain a training program to insure that Internal Revenue Service
employees are trained in taxpayers’ rights, in dealing courteously
with the taxpayers, and in cross-cultural relations.
SEC. 3. The Secretary of the Treasury may establish new fees
or raise existing fees for services provided by the Internal Revenue
Service to increase receipts, where such fees are authorized by
another law. The Secretary of the Treasury may spend the new
or increased fee receipts to supplement appropriations made avail-
able to the Internal Revenue Service appropriations accounts in
fiscal years 1995 and thereafter: Provided, That the Secretary
shall base such fees on the costs of providing specified services
to persons paying such fees: Provided further, That the Secretary
H. R. 4539—8
shall provide quarterly reports to the Congress on the collection
of such fees and how they are being expended by the Service:
Provided further, That the total expenditures from such fees shall
not exceed $119,000,000.
UNITED STATES SECRET SERVICE
SALARIES AND EXPENSES
For necessary expenses of the United States Secret Service,
including purchase (not to exceed three hundred and forty-three
vehicles for police-type use for replacement only) and hire of pas-
senger motor vehicles; hire of aircraft; training and assistance
requested by State and local governments, which may be provided
without reimbursement; services of expert witnesses at such rates
as may be determined by the Director; rental of buildings in the
District of Columbia, and fencing, lighting, guard booths, and other
facilities on private or other property not in Government ownership
or control, as may be necessary to perform protective functions;
for payment of per diem and/or subsistence allowances to employees
where a protective assignment during the actual day or days of
the visit of a protectee require an employee to work 16 hours
per day or to remain overnight at his or her post of duty; the
conducting of and participating in firearms matches; presentation
of awards; and for travel of Secret Service employees on protective
missions without regard to the limitations on such expenditures
in this or any other Act: Provided, That approval is obtained in
advance from the House and Senate Committees on Appropriations;
for repairs, alterations, and minor construction at the James J.
Rowley Secret Service Training Center; for research and develop-
ment; for making grants to conduct behavioral research in support
of protective research and operations; not to exceed $12,500 for
official reception and representation expenses; not to exceed $50,000
to provide technical assistance and equipment to foreign law
enforcement organizations in counterfeit investigations; for payment
in advance for commercial accommodations as may be necessary
to perform protective functions; and for uniforms without regard
to the general purchase price limitation for the current fiscal year;
$476,931,000: Provided further, That of the offsetting collections
credited to this account, $43,000 are permanently canceled.
GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY
SECTION 101. Of the funds appropriated by this or any other
Act to the Internal Revenue Service, amounts attributable to effi-
ciency savings for fiscal year 1995 shall be identified as such by
the Commissioner during that fiscal year: Provided, That in the
fiscal year when the savings are realized, the amount of efficiency
savings shall be non-recurred from the Internal Revenue Service
budget base: Provided further, That on an annual basis, the Internal
Revenue Service shall report to the House and Senate Appropria-
tions Committees on the status of the program.
SEC. 102. Any obligation or expenditure by the Secretary in
connection with law enforcement activities of a Federal agency
or a Department of the Treasury law enforcement organization
in accordance with 31 U.S.C. 9703(g)(4)(B) from unobligated bal-
ances remaining in the Fund on September 30, 1995, shall be