H. R. 1158—117 
Government, or a Provincial or Municipal Government of 
Canada; 
(B) barrels, cylinders, receivers (frames) or complete 
breech mechanisms for any firearm listed in Category I, 
other than for end use by the Federal Government, or 
a Provincial or Municipal Government of Canada; or 
(C) articles for export from Canada to another foreign 
destination. 
(c) In accordance with this section, the District Directors of 
Customs and postmasters shall permit the permanent or temporary 
export without a license of any unclassified articles specified in 
subsection (a) to Canada for end use in Canada or return to the 
United States, or temporary import of Canadian-origin items from 
Canada for end use in the United States or return to Canada 
for a Canadian citizen. 
(d) The President may require export licenses under this section 
on a temporary basis if the President determines, upon publication 
first in the Federal Register, that the Government of Canada has 
implemented or maintained inadequate import controls for the arti-
cles specified in subsection (a), such that a significant diversion 
of such articles has and continues to take place for use in inter-
national terrorism or in the escalation of a conflict in another 
nation. The President shall terminate the requirements of a license 
when reasons for the temporary requirements have ceased. 
SEC. 538. Notwithstanding any other provision of law, no 
department, agency, or instrumentality of the United States 
receiving appropriated funds under this Act or any other Act shall 
obligate or expend in any way such funds to pay administrative 
expenses or the compensation of any officer or employee of the 
United States to deny any application submitted pursuant to 22 
U.S.C. 2778(b)(1)(B) and qualified pursuant to 27 CFR section 
478.112 or .113, for a permit to import United States origin ‘‘curios 
or relics’’ firearms, parts, or ammunition. 
SEC. 539. None of the funds made available by this Act may 
be used to pay the salaries or expenses of personnel to deny, 
or fail to act on, an application for the importation of any model 
of shotgun if— 
(1) all other requirements of law with respect to the pro-
posed importation are met; and 
(2) no application for the importation of such model of 
shotgun, in the same configuration, had been denied by the 
Attorney General prior to January 1, 2011, on the basis that 
the shotgun was not particularly suitable for or readily adapt-
able to sporting purposes. 
SEC. 540. None of the funds made available by this Act may 
be obligated or expended to implement the Arms Trade Treaty 
until the Senate approves a resolution of ratification for the Treaty. 
This division may be cited as the ‘‘Commerce, Justice, Science, 
and Related Agencies Appropriations Act, 2020’’.
H. R. 1158—118 
DIVISION C—FINANCIAL SERVICES AND GENERAL 
GOVERNMENT APPROPRIATIONS ACT, 2020 
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 Freed-
man’s Bank Building; hire of passenger motor vehicles; mainte-
nance, 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; executive 
direction program activities; international affairs and economic 
policy activities; domestic finance and tax policy activities, including 
technical assistance to State, local, and territorial entities; and 
Treasury-wide management policies and programs activities, 
$228,373,000: Provided, That of the amount appropriated under 
this heading— 
(1) not to exceed $350,000 is for 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, 2021, for— 
(A) the Treasury-wide Financial Statement Audit and 
Internal Control Program; 
(B) information technology modernization require-
ments; 
(C) the audit, oversight, and administration of the 
Gulf Coast Restoration Trust Fund; 
(D) the development and implementation of programs 
within the Office of Critical Infrastructure Protection and 
Compliance Policy, including entering into cooperative 
agreements; 
(E) operations and maintenance of facilities; and 
(F) international operations. 
COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED STATES FUND 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Committee on Foreign Invest-
ment in the United States, $20,000,000, to remain available until 
expended: Provided, That the chairperson of the Committee may 
transfer such amounts to any department or agency represented 
on the Committee (including the Department of the Treasury) sub-
ject to advance notification to the Committees on Appropriations 
of the House of Representatives and the Senate: Provided further, 
That amounts so transferred shall remain available until expended 
for expenses of implementing section 721 of the Defense Production 
Act of 1950, as amended (50 U.S.C. 4565), and shall be available
H. R. 1158—119 
in addition to any other funds available to any department or 
agency: Provided further, That fees authorized by section 721(p) 
of such Act shall be credited to this appropriation as offsetting 
collections: Provided further, That the total amount appropriated 
under this heading from the general fund shall be reduced as 
such offsetting collections are received during fiscal year 2020, 
so as to result in a total appropriation from the general fund 
estimated at not more than $10,000,000. 
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 system against 
illicit use and to combat rogue nations, terrorist facilitators, 
weapons of mass destruction proliferators, human rights abusers, 
money launderers, drug kingpins, and other national security 
threats, $169,712,000, of which not less than $3,000,000 shall be 
available for addressing human rights violations and corruption, 
including activities authorized by the Global Magnitsky Human 
Rights Accountability Act (22 U.S.C. 2656 note): Provided, That 
of the amounts appropriated under this heading, up to $10,000,000 
shall remain available until September 30, 2021. 
CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity for sys-
tems operated by the Department of the Treasury, $18,000,000, 
to remain available until September 30, 2022: Provided, That such 
funds shall supplement and not supplant any other amounts made 
available to the Treasury offices and bureaus for cybersecurity: 
Provided further, That of the total amount 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 investments made under this heading: Provided 
further, That such funds shall supplement and not supplant any 
other amounts made available to the Treasury Chief Information 
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 repairs and renovations 
to buildings owned by the Department of the Treasury, $6,118,000, 
to remain available until September 30, 2022: Provided, That these 
funds shall be transferred to accounts and in amounts as necessary 
to satisfy the requirements of the Department’s offices, bureaus, 
and other organizations: Provided further, That this transfer 
authority shall be in addition to any other transfer authority pro-
vided in this Act: Provided further, That none of the funds appro-
priated under this heading shall be used to support or supplement 
‘‘Internal Revenue Service, Operations Support’’ or ‘‘Internal Rev-
enue Service, Business Systems Modernization’’.
H. R. 1158—120 
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, 
$41,044,000, including hire of passenger motor vehicles; of which 
not to exceed $100,000 shall be available for unforeseen emergencies 
of a confidential 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 September 30, 2021, shall 
be for audits and investigations conducted pursuant to section 1608 
of the Resources and Ecosystems Sustainability, Tourist Opportuni-
ties, and Revived 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 Inspector General Act of 
1978, as amended, including purchase 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; $170,250,000, of which $5,000,000 shall 
remain available until September 30, 2021; 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 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), $22,000,000. 
FINANCIAL CRIMES ENFORCEMENT NETWORK 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Crimes Enforcement 
Network, including hire of passenger motor vehicles; travel and 
training expenses of non-Federal and foreign government personnel 
to attend meetings and training concerned with domestic and for-
eign financial intelligence activities, law enforcement, and financial 
regulation; 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, $126,000,000, of which not to exceed $34,335,000 
shall remain available until September 30, 2022.
H. R. 1158—121 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau of the 
Fiscal Service, $340,280,000; of which not to exceed $8,000,000, 
to remain available until September 30, 2022, 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, $119,600,000; of which not to exceed $6,000 for official 
reception and representation expenses; and of which not to exceed 
$50,000 shall be available for cooperative research and development 
programs for laboratory services; and provision of laboratory assist-
ance to State and local agencies with or without reimbursement: 
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 applications: Provided further, That of the 
amount appropriated under this heading, $5,000,000, to remain 
available until September 30, 2021, shall be for the costs associated 
with 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 produc-
tion of circulating coins, numismatic coins, and protective services, 
including both operating expenses and capital investments: Pro-
vided, That the aggregate amount of new liabilities and obligations 
incurred during fiscal year 2020 under such section 5136 for circu-
lating coinage and protective service capital investments 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 Regu-
latory Improvement 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–III, 
$262,000,000. Of the amount appropriated under this heading— 
(1) not less than $165,500,000, notwithstanding section 
108(e) of Public Law 103–325 (12 U.S.C. 4707(e)) with regard
H. R. 1158—122 
to Small and/or Emerging Community Development Financial 
Institutions Assistance awards, is available until September 
30, 2021, for financial assistance and technical assistance 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 $1,600,000 may be available for training and 
outreach under section 109 of Public Law 103–325 (12 U.S.C. 
4708), of which up to $2,397,500 may be used for the cost 
of direct loans, of which up to $4,000,000, notwithstanding 
subsection (d) of section 108 of Public Law 103–325 (12 U.S.C. 
4707 (d)), may be available to provide financial assistance, 
technical assistance, training, and outreach to community 
development financial institutions to expand investments that 
benefit individuals with disabilities, and of which not less than 
$2,000,000 shall be for the Economic Mobility Corps to be 
operated in conjunction with the Corporation for National and 
Community Service, pursuant to 42 U.S.C. 12571: Provided, 
That the cost of direct and guaranteed loans, including the 
cost of modifying such loans, shall be as defined in section 
502 of the Congressional Budget Act of 1974: Provided further, 
That these funds are available to subsidize gross obligations 
for the principal amount of direct loans not to exceed 
$25,000,000: Provided further, That of the funds provided under 
this paragraph, excluding those made to community develop-
ment financial institutions to expand investments that benefit 
individuals with disabilities and those made to community 
development financial institutions that serve populations living 
in persistent poverty counties, the CDFI Fund shall prioritize 
Financial Assistance awards to organizations that invest and 
lend in high-poverty areas: Provided further, That for purposes 
of this section, the term ‘‘high-poverty area’’ means any census 
tract with a poverty rate of at least 20 percent as measured 
by the 2011–2015 5-year data series available from the Amer-
ican Community Survey of the Bureau of the Census for all 
States and Puerto Rico or with a poverty rate of at least 
20 percent as measured by the 2010 Island Areas Decennial 
Census data for any other territory or possession of the United 
States; 
(2) not less than $16,000,000, notwithstanding section 
108(e) of Public Law 103–325 (12 U.S.C. 4707(e)), is available 
until September 30, 2021, for financial assistance, technical 
assistance, training, and outreach programs designed to benefit 
Native American, Native Hawaiian, and Alaska Native commu-
nities 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 
organizations, and other suitable providers; 
(3) not less than $25,000,000 is available until September 
30, 2021, for the Bank Enterprise Award program; 
(4) not less than $22,000,000, 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, 2021, for 
a Healthy Food Financing Initiative to provide financial assist-
ance, technical assistance, training, and outreach to community 
development financial institutions for the purpose of offering
H. R. 1158—123 
affordable financing and technical assistance to expand the 
availability of healthy food options in distressed communities; 
(5) not less than $5,000,000 is available until September 
30, 2021, to provide grants for loan loss reserve funds and 
to provide technical assistance for small dollar loan programs 
under section 122 of Public Law 103–325 (12 U.S.C. 4719): 
Provided, That sections 108(d) and 122(b)(2) of such Public 
Law shall not apply to the provision of such grants and tech-
nical assistance; 
(6) up to $28,500,000 is available until September 30, 2020, 
for administrative expenses, including 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 performance, 
and up to $300,000 is for administrative expenses to carry 
out the direct loan program; and 
(7) during fiscal year 2020, 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 commit-
ments 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, That commit-
ments 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, 2020: 
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) the term ‘‘persistent poverty counties’’ 
means any county, including county equivalent areas in Puerto 
Rico, 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 Community Survey of the 
Bureau of the Census or any other territory or possession 
of the United States that has had 20 percent or more of its 
population living in poverty over the past 30 years, as measured 
by the 1990, 2000 and 2010 Island Areas Decennial Censuses, 
or equivalent data, of the Bureau of the Census. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Service to 
provide taxpayer services, including pre-filing assistance and edu-
cation, 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, $2,511,554,000, of which 
not less than $11,000,000 shall be for the Tax Counseling for 
the Elderly Program, of which not less than $12,000,000 shall 
be available for low-income taxpayer clinic grants, of which not 
less than $25,000,000, to remain available until September 30, 
2021, shall be available for the Community Volunteer Income Tax 
Assistance Matching Grants Program for tax return preparation
H. R. 1158—124 
assistance, and of which not less than $209,000,000 shall be avail-
able for operating expenses of the Taxpayer Advocate Service: Pro-
vided, That of the amounts made available for the Taxpayer Advo-
cate Service, not less than $5,500,000 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 conduct criminal investiga-
tions, to enforce criminal statutes related to violations of internal 
revenue laws and other financial crimes, to purchase and hire 
passenger motor vehicles (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, $5,010,000,000, of which not 
to exceed $250,000,000 shall remain available until September 30, 
2021; of which not less than $60,257,000 shall be for the Interagency 
Crime and Drug Enforcement program; and of which not to exceed 
$15,000,000 shall be for investigative technology for the Criminal 
Investigation Division: Provided, That the amount made available 
for investigative technology for the Criminal Investigation Division 
shall be in addition to amounts made available for the Criminal 
Investigation Division under the ‘‘Operations Support’’ heading. 
OPERATIONS SUPPORT 
For necessary expenses of the Internal Revenue Service to 
support taxpayer services and enforcement programs, including rent 
payments; facilities services; printing; postage; physical security; 
headquarters and other IRS-wide administration activities; research 
and statistics of income; telecommunications; information tech-
nology development, enhancement, operations, maintenance, and 
security; 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; $3,808,500,000, of 
which not to exceed $250,000,000 shall remain available until Sep-
tember 30, 2021; of which not to exceed $10,000,000 shall remain 
available until expended for acquisition of equipment and construc-
tion, repair and renovation of facilities; of which not to exceed 
$1,000,000 shall remain available until September 30, 2022, for 
research; of which not less than $10,000,000, to remain available 
until expended, shall be available for establishment of an applica-
tion through which entities registering and renewing registrations 
in the System for Award Management may request an authenticated 
electronic certification stating that the entity does or does not 
have a seriously delinquent tax debt; and 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 Commit-
tees 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 tech-
nology 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
H. R. 1158—125 
Service is using to mitigate such risks; and the expected develop-
mental milestones to be achieved and costs to be incurred in the 
next quarter: Provided further, That the Internal Revenue Service 
shall include, in its budget justification for fiscal year 2021, a 
summary of cost and schedule performance information for its major 
information technology systems. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Service’s busi-
ness systems modernization program, $180,000,000, to remain avail-
able until September 30, 2022, for the capital asset acquisition 
of information technology systems, including management and 
related contractual costs of said acquisitions, including related 
Internal Revenue Service labor costs, and contractual costs associ-
ated 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 Appro-
priations of the House of Representatives and the Senate and 
the Comptroller General of the United States detailing the cost 
and schedule performance for major information technology invest-
ments, including 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 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 TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 4 percent of the appropriation made 
available in this Act to the Internal Revenue Service under the 
‘‘Enforcement’’ heading, and not to exceed 5 percent of any other 
appropriation 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 of the House of Representatives and the Senate. 
SEC. 102. The Internal Revenue Service shall maintain an 
employee training program, which shall include the following topics: 
taxpayers’ rights, dealing courteously with taxpayers, cross-cultural 
relations, ethics, and the impartial application of tax law. 
SEC. 103. The Internal Revenue Service shall institute and 
enforce policies and procedures that will safeguard the confiden-
tiality of taxpayer information and protect 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 facili-
ties and increased staffing to provide sufficient and effective 1– 
800 help line service for taxpayers. The Commissioner shall con-
tinue 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, particu-
larly 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