170 
HR 6147 RDS 
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 
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-
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00170
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
171 
HR 6147 RDS 
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 
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 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00171
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
172 
HR 6147 RDS 
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. 
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 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00172
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
173 
HR 6147 RDS 
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 
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 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00173
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
174 
HR 6147 RDS 
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 
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-
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00174
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
175 
HR 6147 RDS 
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 
(3) such denial is effective not earlier than 90 
days after the date of the notification under para-
graph (2). 
SEC. 113. In addition to the amounts otherwise made 
available in this Act for the Internal Revenue Service, 
$77,000,000, to be available until September 30, 2020, 
shall be transferred by the Commissioner to the ‘‘Tax-
payer Services’’, ‘‘Enforcement’’, or ‘‘Operations Support’’ 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00175
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
176 
HR 6147 RDS 
accounts of the Internal Revenue Service for an additional 
amount to be used solely for carrying out Public Law 115– 
97: Provided, That such funds shall not be available until 
the Commissioner submits to the Committees on Appro-
priations of the House of Representatives and the Senate 
a spending plan for such funds. 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 114. Appropriations to the Department of the 
Treasury in this Act shall be available for uniforms or al-
lowances therefor, as authorized by law (5 U.S.C. 5901), 
including maintenance, repairs, and cleaning; purchase of 
insurance for official motor vehicles operated in foreign 
countries; purchase of motor vehicles without regard to the 
general purchase price limitations for vehicles purchased 
and used overseas for the current fiscal year; entering into 
contracts with the Department of State for the furnishing 
of health and medical services to employees and their de-
pendents serving in foreign countries; and services author-
ized by 5 U.S.C. 3109. 
SEC. 115. Not to exceed 2 percent of any appropria-
tions in this title made available under the headings ‘‘De-
partmental Offices—Salaries and Expenses’’, ‘‘Office of 
Inspector General’’, ‘‘Special Inspector General for the 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00176
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
177 
HR 6147 RDS 
Troubled Asset Relief Program’’, ‘‘Financial Crimes En-
forcement Network’’, ‘‘Bureau of the Fiscal Service’’, and 
‘‘Alcohol and Tobacco Tax and Trade Bureau’’ may be 
transferred between such appropriations upon the advance 
approval of the Committees on Appropriations of the 
House of Representatives and the Senate: Provided, That 
no transfer under this section may increase or decrease 
any such appropriation by more than 2 percent. 
SEC. 116. Not to exceed 2 percent of any appropria-
tion made available in this Act to the Internal Revenue 
Service may be transferred to the Treasury Inspector Gen-
eral for Tax Administration’s appropriation upon the ad-
vance approval of the Committees on Appropriations of 
the House of Representatives and the Senate: Provided, 
That no transfer may increase or decrease any such appro-
priation by more than 2 percent. 
SEC. 117. None of the funds appropriated in this Act 
or otherwise available to the Department of the Treasury 
or the Bureau of Engraving and Printing may be used 
to redesign the $1 Federal Reserve note. 
SEC. 118. The Secretary of the Treasury may trans-
fer funds from the ‘‘Bureau of the Fiscal Service-Salaries 
and Expenses’’ to the Debt Collection Fund as necessary 
to cover the costs of debt collection: Provided, That such 
amounts shall be reimbursed to such salaries and expenses 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00177
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
178 
HR 6147 RDS 
account from debt collections received in the Debt Collec-
tion Fund. 
SEC. 119. None of the funds appropriated or other-
wise made available by this or any other Act may be used 
by the United States Mint to construct or operate any mu-
seum without the explicit approval of the Committees on 
Appropriations of the House of Representatives and the 
Senate, the House Committee on Financial Services, and 
the Senate Committee on Banking, Housing, and Urban 
Affairs. 
SEC. 120. None of the funds appropriated or other-
wise made available by this or any other Act or source 
to the Department of the Treasury, the Bureau of Engrav-
ing and Printing, and the United States Mint, individually 
or collectively, may be used to consolidate any or all func-
tions of the Bureau of Engraving and Printing and the 
United States Mint without the explicit approval of the 
House Committee on Financial Services; the Senate Com-
mittee on Banking, Housing, and Urban Affairs; and the 
Committees on Appropriations of the House of Represent-
atives and the Senate. 
SEC. 121. Funds appropriated by this Act, or made 
available by the transfer of funds in this Act, for the De-
partment of the Treasury’s intelligence or intelligence re-
lated activities are deemed to be specifically authorized by 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00178
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS
179 
HR 6147 RDS 
the Congress for purposes of section 504 of the National 
Security Act of 1947 (50 U.S.C. 414) during fiscal year 
2019 until the enactment of the Intelligence Authorization 
Act for Fiscal Year 2019. 
SEC. 122. Not to exceed $5,000 shall be made avail-
able from the Bureau of Engraving and Printing’s Indus-
trial Revolving Fund for necessary official reception and 
representation expenses. 
SEC. 123. The Secretary of the Treasury shall submit 
a Capital Investment Plan to the Committees on Appro-
priations of the Senate and the House of Representatives 
not later than 30 days following the submission of the an-
nual budget submitted by the President: Provided, That 
such Capital Investment Plan shall include capital invest-
ment spending from all accounts within the Department 
of the Treasury, including but not limited to the Depart-
ment-wide Systems and Capital Investment Programs ac-
count, Treasury Franchise Fund account, and the Treas-
ury Forfeiture Fund account: Provided further, That such 
Capital Investment Plan shall include expenditures occur-
ring in previous fiscal years for each capital investment 
project that has not been fully completed. 
SEC. 124. Within 45 days after the date of enactment 
of this Act, the Secretary of the Treasury shall submit 
an itemized report to the Committees on Appropriations 
VerDate Sep 11 2014 
00:52 Aug 02, 2018
Jkt 079200
PO 00000
Frm 00179
Fmt 6652
Sfmt 6201
E:\BILLS\H6147.RDS
H6147
lotter on DSKBCFDHB2PROD with BILLS