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 
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-
136 
States Code: Provided, That prevailing rate employ-
ees at locations where there are no employees whose 
pay is increased pursuant to sections 5303 and 5304 
of title 5, United States Code, and prevailing rate 
employees described in section 5343(a)(5) of title 5, 
United States Code, shall be considered to be located 
in the pay locality designated as ‘‘Rest of United 
States’’ pursuant to section 5304 of title 5, United 
States Code, for purposes of this subsection; and 
(2) effective as of the first day of the first ap-
plicable pay period beginning after September 30, 
2014. 
SEC. 738. (a) The Vice President may not receive a 
pay raise in calendar year 2015, notwithstanding the rate 
adjustment made under section 104 of title 3, United 
States Code, or any other provision of law. 
(b) An employee serving in an Executive Schedule po-
sition, or in a position for which the rate of pay is fixed 
by statute at an Executive Schedule rate, may not receive 
a pay rate increase in calendar year 2015, notwith-
standing schedule adjustments made under section 5318 
of title 5, United States Code, or any other provision of 
law, except as provided in subsection (g), (h), or (i). This 
subsection applies only to employees who are holding a po-
sition under a political appointment.
137 
(c) A chief of mission or ambassador at large may 
not receive a pay rate increase in calendar year 2015, not-
withstanding section 401 of the Foreign Service Act of 
1980 (Public Law 96–465) or any other provision of law, 
except as provided in subsection (g), (h), or (i). 
(d) Notwithstanding sections 5382 and 5383 of title 
5, United States Code, a pay rate increase may not be 
received in calendar year 2015 (except as provided in sub-
section (g), (h), or (i)) by— 
(1) a noncareer appointee in the Senior Execu-
tive Service paid a rate of basic pay at or above level 
IV of the Executive Schedule; or 
(2) a limited term appointee or limited emer-
gency appointee in the Senior Executive Service 
serving under a political appointment and paid a 
rate of basic pay at or above level IV of the Execu-
tive Schedule. 
(e) Any employee paid a rate of basic pay (including 
any locality-based payments under section 5304 of title 
5, United States Code, or similar authority) at or above 
level IV of the Executive Schedule who serves under a po-
litical appointment may not receive a pay rate increase 
in calendar year 2015, notwithstanding any other provi-
sion of law, except as provided in subsection (g), (h), or 
(i). This subsection does not apply to employees in the