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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. The aggregate 
amount of new liabilities and obligations incurred during 
fiscal year 2006 under such section 5136 for circulating 
coinage and protective service capital investments of the 
United States Mint shall not exceed $36,900,000. 
INTERNAL REVENUE SERVICE 
PROCESSING, ASSISTANCE, AND MANAGEMENT 
For necessary expenses of the Internal Revenue Service 
for pre-filing taxpayer assistance and education, filing and 
account services, shared services support, general manage-
ment and administration; and services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $4,136,578,000, of which up to $4,100,000 
shall be for the Tax Counseling for the Elderly Program, 
of which $8,000,000 shall be available for low-income tax-
payer clinic grants, and of which not to exceed $25,000 
shall be for official reception and representation expenses.
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TAX LAW ENFORCEMENT 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Internal Revenue Service 
for determining and establishing tax liabilities; providing 
litigation support; conducting criminal investigation and 
enforcement activities; securing unfiled tax returns; col-
lecting unpaid accounts; conducting a document matching 
program; resolving taxpayer problems through prompt 
identification, referral and settlement; expanded customer 
service and public outreach programs, strengthened enforce-
ment activities, and enhanced research efforts to reduce er-
roneous filings associated with the earned income tax credit; 
compiling statistics of income and conducting compliance 
research; purchase (for police-type use, not to exceed 850) 
and hire of passenger motor vehicles (31 U.S.C. 1343(b)); 
and services as authorized by 5 U.S.C. 3109, at such rates 
as 
may 
be 
determined 
by 
the 
Commissioner, 
$4,725,756,000, of which not to exceed $1,000,000 shall re-
main available until September 30, 2008, for research: Pro-
vided, That up to $10,000,000 may be transferred as nec-
essary from this account to the IRS Processing, Assistance, 
and Management appropriation or the IRS Information 
Systems appropriation solely for the purposes of manage-
ment of the Earned Income Tax Credit compliance program 
and to reimburse the Social Security Administration for 
the cost of implementing section 1090 of the Taxpayer Relief
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Act of 1997 (Public Law 105–33): Provided further, That 
this transfer authority shall be in addition to any other 
transfer authority provided in this Act. 
INFORMATION SYSTEMS 
For necessary expenses of the Internal Revenue Service 
for information systems and telecommunications support, 
including developmental information systems and oper-
ational information systems; the hire of passenger motor ve-
hicles (31 U.S.C. 1343(b)); and services as authorized by 
5 U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $1,597,717,000, of which $75,000,000 shall 
remain available until September 30, 2007. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Serv-
ice, $199,000,000, to remain available until September 30, 
2008, for the capital asset acquisition of information tech-
nology systems, including management and related contrac-
tual costs of said acquisitions, including contractual costs 
associated with operations authorized by 5 U.S.C. 3109: 
Provided, That none of these funds may be obligated until 
the Internal Revenue Service submits to the Committees on 
Appropriations, and such Committees approve, a plan for 
expenditure that: (1) meets the capital planning and invest-
ment control review requirements established by the Office 
of Management and Budget, including Circular A–11; (2) 
complies with the Internal Revenue Service’s enterprise ar-
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chitecture, including the modernization blueprint; (3) con-
forms with the Internal Revenue Service’s enterprise life 
cycle methodology; (4) is approved by the Internal Revenue 
Service, the Department of the Treasury, and the Office of 
Management and Budget; (5) has been reviewed by the Gov-
ernment Accountability Office; and (6) complies with the 
acquisition rules, requirements, guidelines, and systems ac-
quisition management practices of the Federal Government. 
HEALTH INSURANCE TAX CREDIT ADMINISTRATION 
For expenses necessary to implement the health insur-
ance tax credit included in the Trade Act of 2002 (Public 
Law 107–210), $20,210,000. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 200. Not to exceed 5 percent of any appropriation 
made available in this Act to the Internal Revenue Service 
or not to exceed 3 percent of appropriations under the head-
ing ‘‘Tax Law Enforcement’’ may be transferred to any 
other Internal Revenue Service appropriation upon the ad-
vance approval of the Committees on Appropriations. 
SEC. 201. The Internal Revenue Service shall main-
tain a training program to ensure that Internal Revenue 
Service employees are trained in taxpayers’ rights, in deal-
ing courteously with the taxpayers, and in cross-cultural 
relations.
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SEC. 202. The Internal Revenue Service shall institute 
and enforce policies and procedures that will safeguard the 
confidentiality of taxpayer information. 
SEC. 203. Funds made available by this or any other 
Act to the Internal Revenue Service shall be available for 
improved facilities and increased manpower to provide suf-
ficient and effective 1–800 help line service for taxpayers. 
The Commissioner shall continue to make the improvement 
of the Internal Revenue Service 1–800 help line service a 
priority and allocate resources necessary to increase phone 
lines and staff to improve the Internal Revenue Service 1– 
800 help line service. 
SEC. 204. None of the funds made available in this 
Act may be used to reduce taxpayer services until the Treas-
ury Inspector General for Tax Administration completes a 
study detailing the impact of the IRS’s reductions on tax-
payer compliance and taxpayer services, and the IRS’s 
plans for providing adequate alternative services, and sub-
mits such study to the Committees on Appropriations of 
the House of Representatives and the Senate. 
SEC. 205. Of the funds made available by this Act to 
the Internal Revenue Service, not less than $6,447,000,000 
shall be available only for tax enforcement. In addition, of 
the funds made available by this Act to the Internal Rev-
enue Service, and subject to the same terms and conditions,
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$446,000,000 shall be available for enhanced tax enforce-
ment. 
SEC. 206. Not later than 90 days after the date of en-
actment of this Act, the IRS Commissioner shall submit a 
report to the Committees on Appropriations of the House 
of Representatives and the Senate on tax enforcement, 
which includes estimates for the entire tax enforcement pro-
gram and for the tax enforcement initiative of tax enforce-
ment spending, tax enforcement workload indicators, direct 
tax enforcement revenue, and an explanation of the method-
ology and accuracy of the estimates provided. 
SEC. 207. Of the funds made available by this Act to 
the Internal Revenue Service, not less than $166,249,000 
shall be available for operating expenses of the Taxpayer 
Advocate Service. 
SEC. 208. The Internal Revenue Service shall submit 
its fiscal year 2007 congressional budget justifications to 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate using the identical structure 
provided under this Act and only in accordance with the 
direction specified in the report accompanying this Act. 
SEC. 209. Section 3 under the heading ‘‘Administra-
tive Provisions—Internal Revenue Service’’ of title I of 
Public Law 103–329 is amended by striking the last pro-
viso.
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ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 210. 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. 211. Not to exceed 2 percent of any appropria-
tions in this Act made available to the Departmental Of-
fices—Salaries and Expenses, Office of Inspector General, 
Financial Management Service, Alcohol and Tobacco Tax 
and Trade Bureau, Financial Crimes Enforcement Net-
work, and Bureau of the Public Debt, may be transferred 
between such appropriations upon the advance approval of 
the Committees on Appropriations: Provided, That no 
transfer may increase or decrease any such appropriation 
by more than 2 percent.
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SEC. 212. Not to exceed 2 percent of any appropriation 
made available in this Act to the Internal Revenue Service 
may be transferred to the Treasury Inspector General for 
Tax Administration’s appropriation upon the advance ap-
proval of the Committees on Appropriations: Provided, 
That no transfer may increase or decrease any such appro-
priation by more than 2 percent. 
SEC. 213. Of the funds available for the purchase of 
law enforcement vehicles, no funds may be obligated until 
the Secretary of the Treasury certifies that the purchase by 
the respective Treasury bureau is consistent with Depart-
mental vehicle management principles: Provided, That the 
Secretary may delegate this authority to the Assistant Sec-
retary for Management. 
SEC. 214. 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. 215. The Secretary of the Treasury may transfer 
funds from Financial Management Services, Salaries and 
Expenses to Debt Collection Fund as necessary to cover the 
costs of debt collection: Provided, That such amounts shall 
be reimbursed to such salaries and expenses account from 
debt collections received in the Debt Collection Fund.
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SEC. 216. Section 122(g)(1) of Public Law 105–119 
(5 U.S.C. 3104 note), is further amended by striking ‘‘7 
years’’ and inserting ‘‘8 years’’. 
SEC. 217. None of the funds appropriated or otherwise 
made available by this or any other Act may be used by 
the United States Mint to construct or operate any museum 
without the explicit approval of the House Committee on 
Financial Services and the Senate Committee on Banking, 
Housing, and Urban Affairs. 
SEC. 218. None of the funds appropriated or otherwise 
made available by this or any other Act or source to the 
Department of the Treasury, the Bureau of Engraving and 
Printing, and the United States Mint, individually or col-
lectively, may be used to consolidate any or all functions 
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 Committee on 
Banking, Housing, and Urban Affairs; the House Com-
mittee on Appropriations; and the Senate Committee on 
Appropriations. 
SEC. 219. Not later than 60 days after enactment of 
this Act, the Secretary of the Treasury shall submit to the 
Committees on Appropriations a report describing how 
statutory provisions addressing currency manipulation by 
America’s trading partners contained in, and relating to,
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title 22 U.S.C. 5304, 5305, and 286y can be better clarified 
administratively to provide for improved and more predict-
able evaluation, and to enable the problem of currency ma-
nipulation to be better understood by the American people 
and the Congress. 
SEC. 220. None of the funds appropriated or otherwise 
made available by this or any other Act or source to the 
Secretary of the Treasury may be expended to develop, 
study, or implement any plan to reallocate the resources 
of, or merge the Financial Crimes Enforcement Network 
into the Departmental Offices—Salaries and Expenses, or 
any other office within the Department of the Treasury. 
SEC. 221. By not later than June 30, 2006, the Inter-
nal Revenue Service, in consultation with the National 
Taxpayer Advocate, shall report on the uses of the Debt In-
dicator tool, the debt collection offset practice, and rec-
ommendations that could reduce the amount of time re-
quired to deliver tax refunds. In addition, the report shall 
study whether the Debt Indicator facilitates the use of re-
fund anticipation loan (RALs), evaluate alternatives to 
RALs, and examine the feasibility of debit cards being used 
to distribute refunds. 
SEC. 222. APPLICATION OF ARBITRAGE BOND REGU-
LATIONS TO CERTAIN STATE REVOLVING FUNDS.
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Not later than 90 days after the date of the enactment 
of this Act, the Secretary of the Treasury shall submit a 
report to the Committees on Appropriations of the House 
of Representatives and the Senate to provide a legal basis 
for the application of section 1.148–1(c) of the United 
States Treasury Regulations (regarding arbitrage bond reg-
ulations) to the reserve funds held by the Clean Water and 
Safe Drinking Water State revolving funds which generally 
contain replacement proceeds but not bond proceeds. 
SEC. 223. The Internal Revenue Service shall provide 
taxpayers with free individual tax electronic preparation 
and filing services only through the Free File program and 
the Internal Revenue Service’s Taxpayer Assistance Cen-
ters, Tax Counseling for the Elderly, and volunteer income 
tax assistance programs. 
SEC. 224. PROHIBITION ON FUNDING OF FEDERAL 
CONTRACTS WITH EXPATRIATED ENTITIES.—(a) IN GEN-
ERAL.—None of the funds appropriated or otherwise made 
available by this Act may be used for any Federal Govern-
ment contract with any foreign incorporated entity which 
is treated as an inverted domestic corporation under section 
835(b) of the Homeland Security Act of 2002 (6 U.S.C. 
395(b)) or any subsidiary of such an entity. 
(b) WAIVERS.—
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(1) IN
GENERAL.—Any Secretary shall waive 
subsection (a) with respect to any Federal Govern-
ment contract under the authority of such Secretary 
if the Secretary determines that the waiver is required 
in the interest of national security. 
(2) REPORT
TO
CONGRESS.—Any Secretary 
issuing a waiver under paragraph (1) shall report 
such issuance to Congress. 
(c) EXCEPTION.—This section shall not apply to any 
Federal Government contract entered into before the date 
of the enactment of this Act, or to any task order issued 
pursuant to such contract. 
SEC. 225. It is the sense of Congress that the Secretary 
of the Treasury should place al-Manar, a global satellite 
television operation, on the Specially Designated Global 
Terrorist list. 
This title may be cited as the ‘‘Department of the 
Treasury Appropriations Act, 2006’’. 
TITLE III—DEPARTMENT OF HOUSING AND 
URBAN DEVELOPMENT 
PUBLIC AND INDIAN HOUSING 
TENANT-BASED RENTAL ASSISTANCE 
(INCLUDING TRANSFERS OF FUNDS) 
For activities and assistance for the provision of ten-
ant-based rental assistance authorized under the United 
States Housing act of 1937, as amended (42 U.S.C. 1437
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et seq.) (‘‘the Act’’ herein), not otherwise provided for, 
$15,636,064,000, to remain available until expended, of 
which $11,436,064,000 shall be available on October 1, 2005 
and $4,200,000,000 shall be available on October 1, 2006: 
Provided, That the amounts made available under this 
heading are provided as follows: 
(1) $14,089,756,000 for renewals of expiring sec-
tion 8 tenant-based annual contributions contracts 
(including renewals of enhanced vouchers under any 
provision of law authorizing such assistance under 
section 8(t) of the Act): Provided, That notwith-
standing any other provision of law, from amounts 
provided under this paragraph, the Secretary for the 
calendar year 2006 funding cycle shall provide re-
newal funding for each public housing agency based 
verified voucher management system (VMS) lease and 
cost data for the most recent 12 months for which 
data are available, prior to prorations, and by apply-
ing the 2006 Annual Adjustment Factor as estab-
lished by the Secretary, and by making any necessary 
adjustments for the costs associated with the first-time 
renewal of tenant protection, HOPE VI vouchers or 
vouchers that were not in use during the 12-month 
period in order to be available to meet a commitment 
pursuant to section 8(o)(13) of the Act: Provided fur-
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ther, That the Secretary shall, to the extent necessary 
to stay within the amount provided under this para-
graph, pro rate each public housing agency’s alloca-
tion otherwise established pursuant to this paragraph: 
Provided further, That the entire amount provided 
under this paragraph shall be obligated to the public 
housing agencies based on the allocation and pro rata 
method described above: Provided further, That public 
housing agencies participating in the Moving to Work 
demonstration shall be funded pursuant to their Mov-
ing to Work agreements and shall be subject to the 
same pro rata adjustments under the previous pro-
viso: Provided further, That up to $45,000,000 shall 
be available only (1) to adjust the allocations for pub-
lic housing agencies, after application for an adjust-
ment by a public housing agency and verification by 
HUD, whose allocation under this heading for con-
tract renewals for the calendar year 2005 funding 
cycle were based on verified VSM leasing and cost 
data averaged for the months of May, June, and July 
of 2004 and solely because of temporarily low leasing 
levels during the 3-month period did not accurately 
reflect leasing levels and costs for the 2004 fiscal year 
of the agencies, and (2) for adjustments for public 
housing agencies that experienced a significant in-
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crease, as determined by the Secretary, in renewal 
costs resulting from portability under section 8(r) of 
the United States Housing Act of 1937 of tenant- 
based rental assistance: Provided further, That none 
of the funds provided in this paragraph may be used 
to support a total number of unit months under lease 
which exceeds a public housing agency’s authorized 
level of units under contract; 
(2) $192,000,000 for section 8 rental assistance 
for relocation and replacement of housing units that 
are demolished or disposed of pursuant to the Omni-
bus Consolidated Rescissions and Appropriations Act 
of 1996 (Public Law 104–134), conversion of section 
23 projects to assistance under section 8, the family 
unification program under section 8(x) of the Act, re-
location of witnesses in connection with efforts to 
combat crime in public and assisted housing pursu-
ant to a request from a law enforcement or prosecu-
tion agency, enhanced vouchers under any provision 
of law authorizing such assistance under section 8(t) 
of the Act, HOPE VI vouchers, mandatory and vol-
untary conversions, and tenant protection assistance 
including replacement and relocation assistance: Pro-
vided, That no more than $12,000,000 can be used for
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section 8 assistance to cover the cost of judgments and 
settlement agreements; 
(3) $48,000,000 for family self-sufficiency coordi-
nators under section 23 of the Act; 
(4) $5,900,000 shall be transferred to the Work-
ing Capital Fund; 
(5) $1,295,408,000 for administrative and other 
expenses of public housing agencies in administering 
the section 8 tenant-based rental assistance program, 
of which up to $10,000,000 shall be available to the 
Secretary to allocate to public housing agencies that 
need additional funds to administer their section 8 
programs: Provided, That $1,271,000,000 of the 
amount provided in this paragraph shall be allocated 
for the calendar year 2006 funding cycle on a pro 
rata basis to public housing agencies based on the 
amount public housing agencies were eligible to re-
ceive in calendar year 2005: Provided further, That 
all amounts provided under this paragraph shall be 
only for activities related to the provision of tenant- 
based rental assistance authorized under section 8 in-
cluding related development activities; and 
(6) $5,000,000 shall be transferred to the Afford-
able Housing and Economic Development Technical 
Assistance Board.
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HOUSING CERTIFICATE FUND 
(RESCISSION) 
Of the unobligated balances, including recaptures and 
carryover, remaining from funds appropriated to the De-
partment of Housing and Urban Development under this 
heading or the heading ‘‘Annual contributions for assisted 
housing’’ 
for 
fiscal 
year 
2005 
and 
prior 
years, 
$1,500,000,000 are rescinded, to be effected by the Secretary 
no later than September 30, 2006: Provided, That, to the 
extent there are not adequate funds for the rescission from 
said unobligated balances under the headings ‘‘Housing 
Certificate Fund’’ or ‘‘Annual Contribution for Assisted 
Housing’’, additional funds shall first be rescinded of up 
to 10 percent of the funding available under the heading 
of ‘‘Salaries and Expenses’’ in title III and funding avail-
able under the heading of ‘‘Office of Management and Budg-
et’’ in title V: Provided further, That should additional 
funds be needed once the aforementioned rescissions are ef-
fectuated to meet the requirements of this paragraph, then, 
and only then, shall additional funds needed for the rescis-
sion be derived from any unobligated funds under any 
heading under title III: Provided further, That any such 
balances governed by reallocation provisions under the stat-
ute authorizing the program for which the funds were origi-
nally appropriated shall be available for the rescission: Pro-
vided further, That any obligated balances of contract au-
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thority from fiscal year 1974 and prior that have been ter-
minated shall be cancelled: Provided further, That no 
amounts recaptured from amounts appropriated in prior 
years under this heading or the heading ‘‘Annual contribu-
tions for assisted housing’’ and no carryover of such appro-
priated amounts for project-based assistance shall be avail-
able for the calendar year 2006 funding cycle for activities 
provided for under the heading ‘‘Tenant-based rental assist-
ance’’. 
PROJECT-BASED RENTAL ASSISTANCE 
(INCLUDING TRANSFER OF FUNDS) 
For activities and assistance for the provision of 
project-based subsidy contracts under the United States 
Housing Act of 1937, as amended (42 U.S.C. 1437 et seq.) 
(‘‘the 
Act’’ 
herein), 
not 
otherwise 
provided 
for, 
$5,072,100,000, to remain available until expended: Pro-
vided, That the amounts made available under this heading 
are provided as follows: 
(1) $4,918,100,000 for expiring or terminating 
section 8 project-based subsidy contracts (including 
section 8 moderate rehabilitation contracts), for 
amendments to section 8 project-based subsidy con-
tracts (including section 8 moderate rehabilitation 
contracts), for contracts entered into pursuant to sec-
tion 441 of the McKinney-Vento Homeless Assistance 
Act, for renewal of section 8 contracts for units in