H. R. 2020—5
for official reception and representation expenses; and awards of
compensation to informers, as authorized by any Act enforced by
the United States Customs Service; $1,387,153,000, 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 that 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 the Commis-
sioner of the Customs Service designate a single individual to
be port director of all United States Government activities at two
ports of entry, one on the southern border and one on the northern
border: Provided further, That $750,000 shall be available for addi-
tional part-time and temporary positions in the Honolulu Customs
District.
HARBOR MAINTENANCE FEE COLLECTION
For administrative expenses related to the collection of the
Harbor Maintenance Fee, pursuant to Public Law 103–182,
$3,000,000, to be derived from the Harbor Maintenance Trust Fund
and to be transferred to and merged with the Customs ‘‘Salaries
and Expenses’’ account for such purposes.
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 or demand
reduction programs, the operations of which include: the interdiction
of narcotics and other goods; the provision of support to Customs
and other Federal, State, and local agencies in the enforcement
or administration of laws enforced by the Customs Service; and,
at the discretion of the Commissioner of Customs, the provision
of assistance to Federal, State, and local agencies in other law
enforcement and emergency humanitarian efforts; $64,843,000
which shall remain available until expended; in addition,
$19,733,000 shall be transferred from the Customs Air and Marine
Interdiction Programs, Procurement Account to remain available
until expended: Provided, That no aircraft or other related equip-
ment, 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 1996, without the
prior approval of the House and Senate Committees on Appropria-
tions.
H. R. 2020—6
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.
BUREAU OF THE PUBLIC DEBT
ADMINISTERING THE PUBLIC DEBT
For necessary expenses connected with any public-debt issues
of the United States; $180,065,000: Provided, That the sum appro-
priated herein from the General Fund for fiscal year 1996 shall
be reduced by not more than $600,000 as definitive security issue
fees are collected and not more than $9,465,000 as Treasury Direct
Investor Account Maintenance fees are collected, so as to result
in a final fiscal year 1996 appropriation from the General Fund
estimated at $170,000,000.
INTERNAL REVENUE SERVICE
PROCESSING, ASSISTANCE, AND MANAGEMENT
For necessary expenses of the Internal Revenue Service, not
otherwise provided for; including processing tax returns; revenue
accounting; providing assistance to taxpayers, management serv-
ices, and inspection; including purchase (not to exceed 150 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:
$1,723,764,000, of which up to $3,700,000 shall be for the Tax
Counseling for the Elderly Program, and of which not to exceed
$25,000 shall be for official reception and representation expenses.
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 850), 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 $4,097,294,000,
of which not to exceed $1,000,000 shall remain available until
September 30, 1998 for research: Provided, That $13,000,000 shall
be used to initiate a program to utilize private counsel law firms
and debt collection agencies in the collection activities of the
H. R. 2020—7
Internal Revenue Service in compliance with section 104 of this
Act.
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;
$1,527,154,000, of which no less than $695,000,000 shall be avail-
able for tax systems modernization activities, of which up to
$185,000,000 for tax and information systems development projects
shall remain available until September 30, 1998: Provided, That
of the funds appropriated for tax systems modernization,
$100,000,000 may not be obligated until the Secretary of the Treas-
ury provides a report to the Committees on Appropriations of the
House and the Senate that (1) with explicit decision criteria, identi-
fies, evaluates, and prioritizes all systems investments planned
for fiscal year 1996, (2) provides a schedule for successfully mitigat-
ing deficiencies identified by the General Accounting Office in its
April 1995 report to the Committees, (3) presents a milestone
schedule for development and implementation of all projects
included in the tax systems modernization program, and (4) pre-
sents a plan to expand the utilization of external expertise for
systems development and total program integration.
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE
SECTION 1. Not to exceed 2 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.
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.
UNITED STATES SECRET SERVICE
SALARIES AND EXPENSES
For necessary expenses of the United States Secret Service,
including purchase (not to exceed 665 vehicles for police-type use
for replacement only) and hire of passenger motor vehicles; hire
of aircraft; training and assistance requested by State and local
governments, which may be provided without reimbursement; serv-
ices 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
H. R. 2020—8
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 over-
night 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 development; 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 func-
tions; and for uniforms without regard to the general purchase
price limitation for the current fiscal year; $531,944,000.
VIOLENT CRIME REDUCTION PROGRAMS
For activities authorized by Public Law 103–322, to remain
available until expended, which shall be derived from the Violent
Crime Reduction Trust Fund, as follows:
(a) As authorized by section 190001(e), $69,314,000, of which
$25,690,000 shall be available to the United States Customs Service
for expenses associated with ‘‘Operation Hardline’’; of which
$21,010,000 shall be available to the Bureau of Alcohol, Tobacco
and Firearms, of which no less than $14,410,000 shall be available
to annualize the salaries and related costs for the fiscal year 1995
supplemental initiative, and of which no less than $3,500,000 shall
be available for administering the Gang Resistance Education and
Training program, and of which $3,100,000 shall be available for
ballistics technologies; of which $21,600,000 shall be available to
the United States Secret Service, of which no less than $1,600,000
shall be available for enhancing forensics technology to aid missing
and exploited children investigations; and of which $1,014,000 shall
be available to the Federal Law Enforcement Training Center;
and
(b) As authorized by section 32401, $7,200,000, for disburse-
ment through grants, cooperative agreements or contracts, to local
governments for Gang Resistance Education and Training: Pro-
vided, That notwithstanding sections 32401 and 310001, such funds
shall be allocated only to the affected State and local law enforce-
ment and prevention organizations participating in such projects.
GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY
SECTION 101. 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, 1996, shall be
made in compliance with the reprogramming guidelines contained
in the House and Senate reports accompanying this Act.