H. R. 7148—267 
and the receiving agency: Provided further, That amounts so trans-
ferred shall remain available until expended for expenses of imple-
menting section 721 of the Defense Production Act of 1950, as 
amended (50 U.S.C. 4565), and shall be available 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 2026, so as to result in a total 
appropriation from the general fund estimated at not more than 
$0. 
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, $237,662,000, 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 $16,000,000 
shall remain available until September 30, 2027. 
CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity for sys-
tems operated by the Department of the Treasury, $59,000,000, 
to remain available until September 30, 2028: 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 $6,000,000 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, $11,007,000, 
to remain available until September 30, 2028: 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
H. R. 7148—268 
‘‘Internal Revenue Service—Technology and Operations Support’’ 
or ‘‘Internal Revenue Service—Business Systems Modernization’’. 
OFFICE OF INSPECTOR GENERAL 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Inspector General in 
carrying out the provisions of chapter 4 of title 5, United States 
Code, $48,389,000, 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, 
2027, shall be for audits and investigations conducted pursuant 
to section 1608 of the Resources and Ecosystems Sustainability, 
Tourist Opportunities, 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 represen-
tation expenses. 
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses of the Treasury Inspector General for 
Tax Administration in carrying out chapter 4 of title 5, United 
States Code, 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; $165,000,000, of which $5,000,000 shall 
remain available until September 30, 2027; 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. 
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 
$25,000 for official reception and representation expenses; and for 
assistance to Federal law enforcement agencies, with or without 
reimbursement, $185,193,000, of which not to exceed $55,000,000 
shall remain available until September 30, 2028.
H. R. 7148—269 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau of the 
Fiscal Service, $391,109,000; of which not to exceed $8,000,000, 
to remain available until September 30, 2028, is for information 
systems modernization initiatives; and of which $5,000 shall be 
available for official reception and representation expenses. 
In addition, $242,000, 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, $157,795,000; of which not to exceed $6,000 shall be avail-
able 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 assistance 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, 2028, shall be for the costs 
associated with enforcement of and education regarding 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 2026 under such section 5136 for circu-
lating coinage and protective service capital investments of the 
United States Mint shall not exceed $50,000,000. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND 
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, 
$324,000,000. Of the amount appropriated under this heading— 
(1) not less than $188,000,000, notwithstanding section 
108(e) of Public Law 103–325 (12 U.S.C. 4707(e)) with regard
H. R. 7148—270 
to Small and/or Emerging Community Development Financial 
Institutions Assistance awards, is available until September 
30, 2027, 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 $3,153,750 may be used for the cost 
of direct loans, of which up to $10,000,000, notwithstanding 
subsection (d) of section 108 of Public Law 103–325 (12 U.S.C. 
4707(d)), may be available to provide financial assistance, tech-
nical assistance, training, and outreach to community develop-
ment financial institutions to expand investments that benefit 
individuals with disabilities, and of which up to $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 Congres-
sional 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 development 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 2016–2020 
5-year data series available from the American 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 2020 Island areas Decennial Census data for any terri-
tory or possession of the United States; 
(2) not less than $28,000,000, notwithstanding section 
108(e) of Public Law 103–325 (12 U.S.C. 4707(e)), is available 
until September 30, 2027, 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 $40,000,000 is available until September 
30, 2027, for the Bank Enterprise Award program; 
(4) not less than $24,000,000, 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, 2027, 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 
affordable financing and technical assistance to expand the 
availability of healthy food options in distressed communities;
H. R. 7148—271 
(5) not less than $9,000,000 is available until September 
30, 2027, 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) not less than $35,000,000 is available 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 the development of tools to better assess 
and inform CDFI investment performance and CDFI program 
impacts, and up to $300,000 is for administrative expenses 
to carry out the direct loan program; and 
(7) during fiscal year 2026, 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, 2027: 
Provided further, That of the funds awarded under this heading, 
except those provided for the Economic Mobility Corps, 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 2016–2020 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, 2010 and 2020 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, $3,036,606,000: Provided, 
That not to exceed $186,000,000 of the amounts provided under 
this heading shall remain available until September 30, 2027, of 
which not less than $12,000,000 shall be for the Tax Counseling 
for the Elderly Program; not less than $28,000,000 shall be available 
for low-income taxpayer clinic grants, including grants to individual 
clinics of up to $200,000; and not less than $46,000,000 shall 
be available for the Community Volunteer Income Tax Assistance 
Matching Grants Program for tax return preparation assistance:
H. R. 7148—272 
Provided further, That not less than $271,200,000 of the amounts 
provided under this heading shall be available for operating 
expenses of the Taxpayer Advocate Service, of which not less than 
$7,000,000 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 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, $4,999,000,000; of which not 
to exceed $250,000,000 shall remain available until September 30, 
2027; of which not less than $60,257,000 shall be for the Interagency 
Crime and Drug Enforcement program; and of which not to exceed 
$35,000,000 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 ‘‘Technology and Operations Sup-
port’’ heading. 
TECHNOLOGY AND OPERATIONS SUPPORT 
For necessary expenses to operate the Internal Revenue Service 
to support taxpayer services and enforcement programs, including 
rent payments; facilities services; printing; postage; physical secu-
rity; headquarters and other IRS-wide administration activities; 
research and statistics of income; telecommunications; information 
technology 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; $3,159,759,000, 
of which not to exceed $275,000,000 shall remain available until 
September 30, 2027; 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, 2028, for 
research; 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 Committees on Appropriations 
of the House of Representatives and the Senate, the Treasury 
Inspector General for Tax Administration, and the Comptroller 
General of the United States detailing each major investment in 
the Internal Revenue Service’s information technology portfolio, 
including projection management dashboard; short, plain language 
summaries describing the investment’s planned total expenditures, 
development start and end dates, schedule of deliverables between 
the start and end dates, scope, and results; the actual deliverables, 
expenditures, and results from the prior quarter; the estimated 
deliverables, expenditures, and results for the upcoming quarter; 
risks and mitigation strategies associated with ongoing work; rea-
sons for any cost or schedule variances and any planned cost,
H. R. 7148—273 
schedule, and scope as a consequence; and the cumulative and 
annual costs since the start date, estimated total and annual oper-
ation and maintenance costs, and an explanation of how the invest-
ment fulfills the Internal Revenue Service’s information technology 
objectives and goals: Provided further, That the Internal Revenue 
Service shall include, in its budget justification for fiscal year 2027, 
a summary of cost and schedule performance information for its 
major information technology systems. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 5 percent of any funds made available 
to the Internal Revenue Service in this Act or any other provision 
of law 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 
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 victim 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 Constitution 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 regu-
latory 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 expended on con-
ferences that do not adhere to the procedures, verification processes, 
documentation requirements, and policies issued by the Chief 
Financial Officer, Human Capital Office, and Agency-Wide Shared 
Services as a result 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/
H. R. 7148—274 
Self-Employed Division’s Conference in Anaheim, California’’ (Ref-
erence 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 employee 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. The Secretary of the Treasury (or the Secretary’s 
delegate) may use the funds made available in this Act, subject 
to such policies as the Secretary (or the Secretary’s delegate) may 
establish, to utilize direct hire authority to recruit and appoint 
qualified applicants, without regard to any notice or preference 
requirements, directly to positions in the competitive service to 
process backlogged tax returns and return information. 
SEC. 112. Notwithstanding section 1344 of title 31, United 
States Code, funds appropriated to the Internal Revenue Service 
in this Act may be used to provide passenger carrier transportation 
and protection between the Commissioner of Internal Revenue’s 
residence and place of employment. 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 113. Appropriations to the Department of the Treasury 
in this Act shall be available for uniforms or allowances 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 dependents 
serving in foreign countries; and services authorized by 5 U.S.C. 
3109. 
SEC. 114. Not to exceed 2 percent of any appropriations in 
this title made available under the headings ‘‘Departmental 
Offices—Salaries and Expenses’’, ‘‘Office of Inspector General’’, 
‘‘Financial Crimes Enforcement 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. 115. Not to exceed 2 percent of any appropriation made 
available in this Act to the Internal Revenue Service may be trans-
ferred to the Treasury Inspector General for Tax Administration’s 
appropriation upon the advance approval of the Committees on 
Appropriations of the House of Representatives and the Senate:
H. R. 7148—275 
Provided, That no transfer may increase or decrease any such 
appropriation by more than 2 percent. 
SEC. 116. None of the funds appropriated in this Act or other-
wise 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. 117. The Secretary of the Treasury may transfer 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 account from debt collections received 
in the Debt Collection Fund. 
SEC. 118. 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 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. 119. 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 collectively, 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 Com-
mittee on Banking, Housing, and Urban Affairs; and the Commit-
tees on Appropriations of the House of Representatives and the 
Senate. 
SEC. 120. Funds appropriated by this Act, or made available 
by the transfer of funds in this Act, for the Department of the 
Treasury’s intelligence or intelligence related activities are deemed 
to be specifically authorized by the Congress for purposes of section 
504 of the National Security Act of 1947 (50 U.S.C. 414) during 
fiscal year 2026 until the enactment of the Intelligence Authoriza-
tion Act for Fiscal Year 2026. 
SEC. 121. Not to exceed $5,000 shall be made available from 
the Bureau of Engraving and Printing’s Industrial Revolving Fund 
for necessary official reception and representation expenses. 
SEC. 122. The Secretary of the Treasury shall submit a Capital 
Investment Plan to the Committees on Appropriations of the House 
of Representatives and the Senate not later than 30 days following 
the submission of the annual budget submitted by the President: 
Provided, That such Capital Investment Plan shall include capital 
investment spending from all accounts within the Department of 
the Treasury, including but not limited to the Department-wide 
Systems and Capital Investment Programs account, Treasury Fran-
chise Fund account, and the Treasury Forfeiture Fund account: 
Provided further, That such Capital Investment Plan shall include 
expenditures occurring in previous fiscal years for each capital 
investment project that has not been fully completed. 
SEC. 123. During fiscal year 2026— 
(1) none of the funds made available in this or any other 
Act may be used by the Department of the Treasury, including 
the Internal Revenue Service, to issue, revise, or finalize any 
regulation, revenue ruling, or other guidance not limited to 
a particular taxpayer relating to the standard which is used