H. R. 1105—110 
FINANCIAL MANAGEMENT SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Management Service, 
$239,785,000, of which not to exceed $9,220,000 shall remain avail-
able until September 30, 2011, for information systems moderniza-
tion initiatives; and of which not to exceed $2,500 shall be available 
for official reception and representation expenses. 
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, $99,065,000; of which not to exceed $6,000 for official 
reception and representation expenses; not to exceed $50,000 for 
cooperative research and development programs for laboratory serv-
ices; and provision of laboratory assistance to State and local agen-
cies with or without reimbursement: Provided, That of the amount 
appropriated under this heading, $2,000,000, to remain available 
until September 30, 2010, is for information technology manage-
ment. 
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. The 
aggregate amount of new liabilities and obligations incurred during 
fiscal year 2009 under such section 5136 for circulating coinage 
and protective service capital investments of the United States 
Mint shall not exceed $42,150,000. 
BUREAU OF THE PUBLIC DEBT 
ADMINISTERING THE PUBLIC DEBT 
For necessary expenses connected with any public-debt issues 
of the United States, $187,352,000, of which not to exceed $2,500 
shall be available for official reception and representation expenses, 
and of which not to exceed $2,000,000 shall remain available until 
September 30, 2011, for systems modernization: Provided, That 
the sum appropriated herein from the general fund for fiscal year 
2009 shall be reduced by not more than $10,000,000 as definitive 
security issue fees and Legacy Treasury Direct Investor Account 
Maintenance fees are collected, so as to result in a final fiscal 
year 2009 appropriation from the general fund estimated at 
$177,352,000. In addition, $90,000 to be derived from the Oil Spill 
Liability Trust Fund to reimburse the Bureau for administrative 
and personnel expenses for financial management of the Fund, 
as authorized by section 1012 of Public Law 101–380.
H. R. 1105—111 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND 
PROGRAM ACCOUNT 
To carry out the Community Development Banking and Finan-
cial Institutions Act of 1994 (Public Law 103–325), including serv-
ices authorized by 5 U.S.C. 3109, but at rates for individuals not 
to exceed the per diem rate equivalent to the rate for ES–3, 
$107,000,000, to remain available until September 30, 2010, of 
which $8,500,000 shall be for financial assistance, technical assist-
ance, training and outreach programs designed to benefit Native 
American, Native Hawaiian, and Alaskan Native communities and 
provided primarily through qualified community development 
lender organizations with experience and expertise in community 
development banking and lending in Indian country, Native Amer-
ican organizations, tribes and tribal organizations and other suit-
able providers, $2,000,000 shall be available for the pilot project 
grant program under section 1132(d) of division A of the Housing 
and Economic Recovery Act of 2008 (Public Law 110–289), up 
to $14,750,000 may be used for administrative expenses, including 
administration of the New Markets Tax Credit, up to $7,500,000 
may be used for the cost of direct loans, and up to $250,000 
may be used for administrative expenses to carry out the direct 
loan program: Provided, That the cost of direct 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 $16,000,000. 
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, $2,293,000,000, of which 
not less than $5,100,000 shall be for the Tax Counseling for the 
Elderly Program, of which not less than $9,500,000 shall be avail-
able for low-income taxpayer clinic grants, of which not less than 
$8,000,000, to remain available until September 30, 2010, shall 
be available for a Community Volunteer Income Tax Assistance 
matching grants demonstration program for tax return preparation 
assistance, and of which not less than $193,000,000 shall be avail-
able for operating expenses of the Taxpayer Advocate Service. 
ENFORCEMENT 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Internal Revenue Service to 
determine and collect owed taxes, to provide legal and litigation 
support, to conduct criminal investigations, to enforce criminal stat-
utes related to violations of internal revenue laws and other finan-
cial crimes, to purchase (for police-type use, not to exceed 850) 
and hire passenger motor vehicles (31 U.S.C. 1343(b)), and to pro-
vide other services as authorized by 5 U.S.C. 3109, at such rates 
as may be determined by the Commissioner, $5,117,267,000, of