IB 
Union Calendar No. 612 
115TH CONGRESS 
2D SESSION 
H. R. 6258 
[Report No. 115–792] 
Making appropriations for financial services and general government for the 
fiscal year ending September 30, 2019, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2018 
Mr. GRAVES of Georgia, 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, 2019, 
and for other purposes. 
VerDate Sep 11 2014 
22:08 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6652
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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, 2019, 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 Puerto Rico; and 
Treasury-wide management policies and programs activi-
ties, $208,751,000: Provided, That of the amount appro-
priated under this heading— 
(1) not to exceed $700,000 is for official recep-
tion and representation expenses, of which necessary 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
amounts shall be available for expenses to support 
activities of the Financial Action Task Force, and 
not to exceed $350,000 shall be available for other 
official reception 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 $24,000,000 shall remain 
available until September 30, 2020, 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 Critical Infra-
structure Protection and Compliance Policy, in-
cluding entering into cooperative agreements; 
(E) operations and maintenance of facili-
ties; and 
(F) international operations. 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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, money launderers, drug kingpins, and other 
national security threats, $161,000,000: Provided, That of 
the amounts appropriated under this heading, up to 
$10,000,000 shall remain available until September 30, 
2020. 
CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity 
for systems operated by the Department of the Treasury, 
$25,208,000, to remain available until September 30, 
2021: 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 the Chief Information Officer of the individual 
offices and bureaus shall submit a spend plan for each 
investment to the Treasury Chief Information Officer for 
approval: Provided further, That the submitted spend plan 
shall be reviewed and approved by the Treasury Chief In-
formation Officer prior to the obligation of funds under 
this heading: Provided further, That of the total amount 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
made available under this heading $1,000,000 shall be 
available for administrative expenses for the Treasury 
Chief Information Officer to provide oversight of the in-
vestments made under this heading: Provided further, 
That such funds shall supplement and not supplant any 
other amounts made available to the Treasury Chief Infor-
mation 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, $8,000,000, to remain available 
until September 30, 2021: 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’’. 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
FUND FOR AMERICA’S KIDS AND GRANDKIDS 
There is established in the Treasury a fund to be 
known as the ‘‘Fund for America’s Kids and Grandkids’’ 
(the ‘‘Fund’’): Provided, That in addition to amounts oth-
erwise made available by this Act, there is appropriated 
to the Fund $585,000,000 for the sole purpose of govern-
ment efficiencies: Provided further, That amounts in the 
Fund may not be obligated until after the date that the 
Secretary of the Treasury certifies in the annual Financial 
Report of the United States Government that the Federal 
budget deficit equals $0 or that there is a budget surplus: 
Provided further, That no amounts may be transferred 
from the Fund. 
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, $37,044,000, 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, 2020, shall be for audits and investigations 
conducted pursuant to section 1608 of the Resources and 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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; 
$170,834,000, 
of 
which 
$5,000,000 shall remain available until September 30, 
2020; of which not to exceed $6,000,000 shall be available 
for official travel expenses; of which not to exceed 
$500,000 shall be available for unforeseen emergencies of 
a confidential nature, to be allocated and expended under 
the direction of the Inspector General for Tax Administra-
tion; and of which not to exceed $1,500 shall be available 
for official reception and representation expenses. 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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), $28,800,000. 
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 
$12,000 for official reception and representation expenses; 
and for assistance to Federal law enforcement agencies, 
with or without reimbursement, $117,800,000, of which 
not to exceed $34,335,000 shall remain available until 
September 30, 2021. 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau 
of the Fiscal Service, $338,280,000; of which not to ex-
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
ceed $4,210,000, to remain available until September 30, 
2021, is for information systems modernization initiatives; 
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. 
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, $123,527,000; of which not to 
exceed $6,000 for official reception and representation ex-
penses; and of which not to exceed $50,000 shall be avail-
able for cooperative research and development programs 
for laboratory services; and provision of laboratory assist-
ance to State and local agencies with or without reim-
bursement: 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 applica-
tions: Provided further, That of the amount appropriated 
under this heading, $5,000,000, to remain available until 
September 30, 2020, shall be for the costs associated with 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
enforcement of the trade practice provisions of the Federal 
Alcohol Administration 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 2019 under such section 5136 
for circulating coinage and protective service capital in-
vestments of the United States Mint shall not exceed 
$30,000,000. 
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 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–3, $216,000,000. Of the amount ap-
propriated under this heading— 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
(1) not less than $121,000,000, 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, 
2019, for financial assistance, technical assistance, 
training, and outreach 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 $2,527,250 may be used for the cost of 
direct loans, and of which up to $3,000,000, not-
withstanding subsection (d) of section 108 of Public 
Law 103–325 (12 U.S.C. 4707 (d)), may be avail-
able to provide financial assistance, technical assist-
ance, training, and outreach to community develop-
ment financial institutions to expand investments 
that benefit individuals with disabilities: Provided, 
That the cost of direct and guaranteed loans, includ-
ing the cost of modifying such loans, shall be as de-
fined in section 502 of the Congressional Budget Act 
of 1974: Provided further, That these funds are 
available to subsidize gross obligations for the prin-
cipal amount of direct loans not to exceed 
$25,000,000; Provided further, That with regard to 
financial assistance awards made pursuant to this 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
paragraph, excluding those made to community de-
velopment financial institutions to expand invest-
ments that benefit individuals with disabilities, pri-
ority shall be placed on providing assistance to com-
munity development financial institutions that have 
provided no less than 15 percent of their total finan-
cial products to recipients in persistent poverty 
counties, as measured by a three year average of 
their activity; 
(2) not less than $13,000,000, notwithstanding 
section 108(e) of Public Law 103–325 (12 U.S.C. 
4707(e)), is available until September 30, 2019, for 
financial assistance, technical assistance, training, 
and outreach programs designed to benefit Native 
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 $19,000,000 is available until 
September 30, 2020, for the Bank Enterprise Award 
program; 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
(4) not less than $15,000,000, 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, 2019, 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) up to $23,000,000 is available until Sep-
tember 30, 2019, for administrative expenses, in-
cluding administration of CDFI fund programs and 
the New Markets Tax Credit Program, of which not 
less than $1,000,000 is for development of tools to 
better assess and inform CDFI investment perform-
ance, and up to $300,000 is for administrative ex-
penses to carry out the direct loan program; and 
(6) during fiscal year 2019, 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, 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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, 
2019: 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) above, the term ‘‘persistent 
poverty counties’’ means any county 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 2011–2015 5- 
year data series available from the American Com-
munity Survey of the Census Bureau. 
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 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $2,491,554,000, of which not less than 
$8,890,000 shall be for the Tax Counseling for the Elderly 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
Program, of which not less than $12,000,000 shall be 
available for low-income taxpayer clinic grants, and of 
which not less than $15,000,000, to remain available until 
September 30, 2020, shall be available for a Community 
Volunteer Income Tax Assistance matching grants pro-
gram for tax return preparation assistance; of which not 
less than $207,000,000 shall be available for operating ex-
penses of the Taxpayer Advocate Service: Provided, That 
of the amounts made available for the Taxpayer Advocate 
Service, not less than $5,000,000 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 
as authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Commissioner, $4,860,000,000, of 
which not to exceed $50,000,000 shall remain available 
until September 30, 2020, and of which not less than 
$60,257,000 shall be for the Interagency Crime and Drug 
Enforcement program. 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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 
IRS-wide administration activities; research and statistics 
of income; telecommunications; information technology de-
velopment, enhancement, operations, maintenance, and se-
curity; the hire of passenger motor vehicles (31 U.S.C. 
1343(b)); the operations of the Internal Revenue Service 
Oversight Board; and other services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner; $3,988,000,000, of which not to exceed 
$50,000,000 shall remain available until September 30, 
2020; of which not to exceed $10,000,000 shall remain 
available until expended for acquisition of equipment and 
construction, repair and renovation of facilities; of which 
not to exceed $1,000,000 shall remain available until Sep-
tember 30, 2020, for research; of which not to exceed 
$20,000 shall be for official reception and representation 
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 Appropriations of 
the House of Representatives and the Senate and the 
Comptroller General of the United States detailing the 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
cost and schedule performance for its major information 
technology investments, 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 miti-
gate such risks; and the expected developmental mile-
stones to be achieved and costs to be incurred in the next 
quarter: Provided further, That the Internal Revenue Serv-
ice shall include, in its budget justification for fiscal year 
2020, a summary of cost and schedule performance infor-
mation for its major information technology systems. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Serv-
ice’s 
business 
systems 
modernization 
program, 
$200,000,000, to remain available until September 30, 
2021, 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: 
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 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00017
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
schedule performance for major information technology in-
vestments, including the purposes and life-cycle stages of 
the investments; the reasons for any cost and schedule 
variances; the risks of such investments and the strategies 
the Internal Revenue Service is using to mitigate such 
risks; and the expected developmental milestones to be 
achieved and costs to be incurred in the next quarter. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFERS 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 
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. 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00018
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
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. 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 
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. 106. 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. 107. None of the funds made available in this 
Act may be used by the Internal Revenue Service to target 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00019
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
groups for regulatory scrutiny based on their ideological 
beliefs. 
SEC. 108. 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). 
SEC. 109. 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 em-
ployee or former employee. 
SEC. 110. None of the funds made available by this 
Act may be used in contravention of section 6103 of the 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
Internal Revenue Code of 1986 (relating to confidentiality 
and disclosure of returns and return information). 
SEC. 111. Except to the extent provided in section 
6014, 6020, or 6201(d) of the Internal Revenue Code of 
1986, no funds in this or any other Act shall be available 
to the Secretary of the Treasury to provide to any person 
a proposed final return or statement for use by such per-
son to satisfy a filing or reporting requirement under such 
Code. 
SEC. 112. None of the funds made available by this 
Act may be used by the Internal Revenue Service to deny 
tax exemption under section 501(a) of the Internal Rev-
enue Code of 1986 with respect to a church, an integrated 
auxiliary of a church, or a convention or association of 
churches for participating in, or intervening in, any polit-
ical campaign on behalf of (or in opposition to) any can-
didate for public office unless— 
(1) the Commissioner of Internal Revenue de-
termines that the exemption should be denied; 
(2) not later than 30 days after such deter-
mination, the Commissioner notifies the Committee 
on Ways and Means of the House of Representatives 
and the Committee on Finance of the Senate of such 
determination; and 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS
297 
In the absence of a date on the warrant indicating the 
date by which the provider must make disclosure to the 
governmental entity, the provider shall promptly respond 
to the warrant. 
‘‘(b) CONTENTS OF WIRE OR ELECTRONIC COMMU-
NICATIONS IN A REMOTE COMPUTING SERVICE.— 
‘‘(1) IN GENERAL.—Except as provided in sub-
sections (i) and (j), a governmental entity may re-
quire the disclosure by a provider of remote com-
puting service of the contents of a wire or electronic 
communication that is stored, held, or maintained by 
that service only if the governmental entity obtains 
a warrant issued using the procedures described in 
the Federal Rules of Criminal Procedure (or, in the 
case of a State court, issued using State warrant 
procedures) that— 
‘‘(A) is issued by a court of competent ju-
risdiction; and 
‘‘(B) may indicate the date by which the 
provider must make the disclosure to the gov-
ernmental entity. 
In the absence of a date on the warrant indicating 
the date by which the provider must make disclosure 
to the governmental entity, the provider shall 
promptly respond to the warrant. 
VerDate Sep 11 2014 
21:23 Jun 28, 2018
Jkt 079200
PO 00000
Frm 00297
Fmt 6652
Sfmt 6201
E:\BILLS\H6258.RH
H6258
daltland on DSKBBV9HB2PROD with BILLS