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, $182,000,000. Of the amount appro-
priated under this heading— 
(1) not to exceed $2,781,000 is for the Office 
of Public Affairs and not to exceed $2,000,000 is for 
the Office of Legislative Affairs; not to exceed 
$200,000 is for official reception and representation 
expenses; 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 his 
certificate; and, notwithstanding any other provision 
of law, up to $1,000,000 may be contributed to the 
Organization for Economic Cooperation and Devel-
opment for the Department’s participation in pro-
grams related to global tax administration; 
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(2) $11,287,000, to remain available until Sep-
tember 30, 2015, is for the Treasury-wide Financial 
Statement Audit and Internal Control Program, and 
information technology modernization requirements; 
and 
(3) up to $4,900,000, to remain available until 
September 30, 2016, is for cyber security, and to de-
velop and implement programs within the Office of 
Critical Infrastructure Protection and Compliance 
Policy, including entering into cooperative agree-
ments. 
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, $105,000,000: Provided, That of 
the amount appropriated under this heading: (1) not to 
exceed $26,000,000 is available for administrative ex-
penses; and (2) $500,000, to remain available until Sep-
tember 30, 2015, is for secure space requirements: Pro-
vided further, That the unobligated balances of prior year 
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appropriations made available for terrorism and financial 
intelligence activities under the heading ‘‘Department of 
the Treasury—Departmental Offices—Salaries and Ex-
penses’’ shall be transferred to, and merged with, this ac-
count. 
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, $31,351,000, 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 (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 authorized by 5 U.S.C. 3109, at such rates as 
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may be determined by the Inspector General for Tax Ad-
ministration; $155,000,000, of which $5,000,000 shall re-
main available until September 30, 2015; of which not to 
exceed $500,000 shall be available for unforeseen emer-
gencies of a confidential nature, to be allocated and ex-
pended under the direction of the Inspector General for 
Tax Administration; and of which not to exceed $1,500 
shall be available for official reception 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), $34,923,000. 
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 
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$7,000 for official reception and representation expenses; 
and for assistance to Federal law enforcement agencies, 
with or without reimbursement, $110,788,000, of which 
not to exceed $34,335,000 shall remain available until 
September 30, 2016. 
TREASURY FORFEITURE FUND 
(RESCISSION) 
Of the unobligated balances available under this 
heading, $1,219,000,000 are permanently rescinded. 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau 
of the Fiscal Service, $359,465,000; of which not to ex-
ceed $4,210,000, to remain available until September 30, 
2016, is for information systems modernization initiatives; 
of which $8,740,000 shall remain available until Sep-
tember 30, 2016, for expenses related to the consolidation 
of Financial Management Service and the Bureau of the 
Public Debt; 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. 
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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, $95,704,000; of which not to ex-
ceed $6,000 shall be available for official reception and 
representation expenses; of which not to exceed $50,000 
shall be available for cooperative research and develop-
ment programs for laboratory services; and provision 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 2014 under such section 5136 
for circulating coinage and protective service capital in-
vestments of the United States Mint shall not exceed 
$19,000,000. 
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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 5 U.S.C. 3109, but at rates for individuals not to ex-
ceed the per diem rate equivalent to the rate for ES-3, 
$221,000,000. Of the amount appropriated under this 
heading— 
(1) up to $2,222,500 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) $12,000,000 is available until September 
30, 2015, for financial assistance, technical assist-
ance, training and outreach programs, designed to 
benefit Native American, Native Hawaiian, and 
Alaskan Native communities and provided primarily 
through qualified community development lender or-
ganizations with experience and expertise in commu-
nity development banking and lending in Indian 
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country, Native American organizations, tribes and 
tribal organizations and other suitable providers; 
and 
(3) $20,000,000 may be used for administrative 
expenses, including administration of the New Mar-
kets Tax Credit Program, of which up to $300,000 
for the administrative costs of a direct loan pro-
gram. 
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 to administer the tax credit in title 
II of division A of the Trade Act of 2002 (Public Law 
107–210), $1,900,000,000, of which not less than 
$5,600,000 shall be for the Tax Counseling for the Elderly 
Program, of which not less than $9,750,000 shall be avail-
able for low-income taxpayer clinic grants, and of which 
not less than $12,000,000, to remain available until Sep-
tember 30, 2015, shall be available for a Community Vol-
unteer Income Tax Assistance matching grants program 
for tax return preparation assistance. 
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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, and to purchase (for police-type use, not 
to exceed 850) and hire passenger motor vehicles (31 
U.S.C. 1343(b)), $3,865,990,000, of which $200,000 shall 
be for intensive training of employees in the Exempt Orga-
nizations Unit and of which not less than $60,257,000 
shall be for the Interagency Crime and Drug Enforcement 
program: Provided, That $386,000,000 of funds provided 
under this heading shall not be available for obligation or 
expenditure until the Treasury Inspector General for Tax 
Administration issues an opinion stating that the rec-
ommendations contained in audit report 2013-10-053 (In-
appropriate Criteria Were Used to Identify Tax-Exempt 
Applications for Review) have been implemented by the 
Internal Revenue Service. 
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 
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IRS-wide administration activities; research and statistics 
of income; telecommunications; information technology de-
velopment, enhancement, operations, maintenance, and se-
curity; the operations of the Internal Revenue Service 
Oversight Board; and the hire of passenger motor vehicles 
(31 U.S.C. 1343(b)); $2,900,000,000, of which not to ex-
ceed $250,000,000 shall remain available until September 
30, 2015, for information technology support; of which not 
to exceed $65,000,000 shall remain available until ex-
pended for acquisition of equipment and construction, re-
pair and renovation of facilities; of which not to exceed 
$1,000,000 shall remain available until September 30, 
2016, for research; and of which not to exceed $10,000 
shall be for official reception and representation expenses: 
Provided, That not later than 14 days after the end of 
each quarter, the Internal Revenue Service shall submit 
a report to the House and Senate Committees on Appro-
priations, the House Committee on Ways and Means, the 
Senate Committee on Finance, and the Comptroller Gen-
eral of the United States detailing the cost and schedule 
performance for its major information technology invest-
ments, 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 mitigate such risks; 
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and the expected developmental milestones to be achieved 
and costs to be incurred in the next quarter: Provided fur-
ther, That the Internal Revenue Service shall include, in 
its budget justification for fiscal year 2015, a summary 
of cost and schedule performance information for its major 
information technology systems. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Serv-
ice’s 
business 
systems 
modernization 
program, 
$300,000,000, to remain available until September 30, 
2016, for the capital asset acquisition of information tech-
nology systems, including management and related con-
tractual costs of said acquisitions, and related Internal 
Revenue Service labor costs: Provided, That not later than 
14 days after the end of each quarter, the Internal Rev-
enue Service shall submit a report to the House and Sen-
ate Committees on Appropriations, the House Committee 
on Ways and Means, the Senate Committee on Finance, 
and the Comptroller General of the United States detail-
ing the cost and schedule performance for CADE2 and 
Modernized e-File information technology investments, in-
cluding the purposes and life-cycle stages of the invest-
ments; the reasons for any cost and schedule variances; 
the risks of such investments and the strategies the Inter-
nal Revenue Service is using to mitigate such risks; and 
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the expected developmental 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 or not to exceed 3 percent of appropriations under 
the heading ‘‘Enforcement’’ may be transferred to any 
other Internal Revenue Service appropriation upon the ad-
vance approval of the Committees on Appropriations. 
SEC. 102. (a) The Internal Revenue Service shall 
maintain an employee training program, which shall in-
clude the following topics: taxpayers’ rights, dealing cour-
teously with taxpayers, cross-cultural relations, ethics, and 
the impartial application of tax law. 
(b) Not later than 45 days after the date of the enact-
ment of this Act, the Internal Revenue Service shall sub-
mit to the Committees on Appropriations of the House 
of Representatives and Senate a report detailing all com-
pleted and planned training for fiscal years 2013 and 
2014. With respect to each training topic, the report shall 
specify the division and office to which such training is 
directed, the appropriation account from which funds are 
provided for such training, the quarter during which the 
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obligation for such training is incurred, the number of 
hours dedicated to such training, the number of employees 
participating, the number of managers participating, the 
type of training or education credits earned, and the me-
dium for such training. 
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 the improve-
ment of the Internal Revenue Service 1–800 help line serv-
ice a priority and allocate resources necessary to improve 
the Internal Revenue Service 1–800 help line service. 
SEC. 105. Funds made available to the Internal Rev-
enue Service in this Act shall be available for services as 
authorized by 5 U.S.C. 3109, at such rates as may be de-
termined by the Commissioner. 
SEC. 106. 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-
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fordable Care Act (Public Law 111–148) or the Health 
Care and Education Reconciliation Act of 2010 (Public 
Law 111–152). 
SEC. 107. 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. 108. None of funds made available to the Inter-
nal Revenue Service by this Act may be used to make a 
video unless the Service-Wide Video Editorial Board deter-
mines in advance that making the video is appropriate, 
taking into account the cost, topic, tone, and purpose of 
the video. 
SEC. 109. None of the funds made available by this 
Act may be obligated or expended by the Internal Revenue 
Service for employee bonus and award programs until the 
Chief Risk Officer and Chief Human Capital Officer sub-
mits to the Committees on Appropriations of the House 
of Representative and Senate— 
(1) a report for the prior, current, and budget 
year (by appropriation account) of— 
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(A) each component’s total number of ex-
ecutive and non-executive staff, and their re-
spective salaries; and 
(B) each component’s total number of bo-
nuses and awards for executive and non-execu-
tive staff, and their respective amounts; and 
(2) an evaluation, reviewed by the Office of 
Personnel Management, that measures how current 
bonus and award programs increase employee pro-
ductivity and performance. 
SEC. 110. None of funds made available by this Act 
to the Internal Revenue Service shall be obligated or ex-
pended on conferences until the Treasury Inspector Gen-
eral for Tax Administration issues an opinion that the rec-
ommendations contained in audit report 2013-10-037 (Re-
view of the August 2010 Small Business/Self-Employed 
Division’s Conference in Anaheim, California) have been 
implemented by the Service. 
SEC. 111. The IRS shall submit an organization, mis-
sion, and functions manual every year with its budget re-
quest. The manual will include IRS organization chart; a 
description of each component’s mission and responsibil-
ities; an organization chart and field office map for each 
component; and the funds, positions, and workload for the 
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