1986 by any employees, contractors, or other 
staff described in subparagraph (C) (including 
violations tracked in Automated Labor and Em-
ployee Relations Tracking System (ALERTS) 
of the Human Capital Office of the Internal 
Revenue Service). 
(F) The status of recommendations pro-
vided by the Government Accountability Office 
and the Treasury Inspector General for Tax 
Administration which have been identified as 
being addressed by a spending plan under sec-
tion 2(b)(1), including whether the implementa-
tion of such recommendations has been com-
pleted, is in progress, or is open (including the 
expected date of completion for any rec-
ommendations identified as in progress or 
open). 
(3) REDUCTION
IN
APPROPRIATION.—In the 
case of any failure to submit a report required under 
paragraph (1) by the required date, the amounts 
made available under section 10301(1)(A)(ii) of 
Public Law 117–169 shall be reduced by $1,000,000 
for each day after such required date that report has 
not been submitted. 
(b) DEPARTMENT OF THE TREASURY.— 
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(1) IN GENERAL.—Not later than 14 days after 
the last day of each calendar quarter beginning dur-
ing the applicable period, the Secretary of the Treas-
ury shall submit to the appropriate Congressional 
committees a report containing the following infor-
mation: 
(A) A plain-language description of the ac-
tions taken by the Secretary of the Treasury 
utilizing any funds appropriated under para-
graph (1), (3), or (5) of section 10301 of Public 
Law 117–169. Any action which is described in 
a report made under subsection (a) may be de-
scribed by reference to the action in such re-
port. 
(B) A detailed description of the specific 
purposes to which the funds appropriated under 
section 10301(3) of Public Law 117–169 has 
been (or is expected to be) obligated. 
(C) A description of any new full-time or 
full-time equivalent (FTE) employees, contrac-
tors, or other staff hired by the Secretary uti-
lizing funds appropriated under section 10301 
of Public Law 117–169, including the number 
of new hires and whether the duties of each 
new hire includes any functions related to the 
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Internal Revenue Service (including implemen-
tation of tax policies, enforcement, regulations, 
research, press or communications, or other 
purposes). 
(D) A detailed description and explanation 
of any changes to the most recent Priority 
Guidance Plan of the Department of the Treas-
ury and the Internal Revenue Service involving 
guidance projects that utilize any funds appro-
priated under section 10301 of Public Law 
117–169 or which are related to the implemen-
tation of any provision of or amendment made 
by such Public Law. 
(E) A description of any new initiatives 
planned to be undertaken by the Department of 
the Treasury within the existing or subsequent 
fiscal year which will (or may) utilize funds ap-
propriated under section 10301 of Public Law 
117–169. 
(2) REDUCTION
IN
APPROPRIATION.—In the 
case of any failure to submit a report required under 
paragraph (1) by the required date— 
(A) the amounts made available under 
paragraphs (3) of section 10301 of Public Law 
117–169 shall be reduced by $666,667 for each 
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day after such required date that report has not 
been submitted, and 
(B) the amounts made available under 
paragraphs (5) of section 10301 of Public Law 
117–169 shall be reduced by $333,333 for each 
day after such required date that report has not 
been submitted. 
(c) DEFINITIONS.—For purposes of this section— 
(1) APPLICABLE PERIOD.—The term ‘‘applica-
ble period’’ means the period beginning after the 
date the plan under section 2(b)(1)(A) is required to 
be submitted and ending on September 30, 2031. 
(2) REQUIRED
DATE.—The term ‘‘required 
date’’ means, with respect to any report required to 
be submitted under subsection (a) or (b), the date 
that is 7 days after the date the report is required 
to be submitted. 
SEC. 4. APPROPRIATE CONGRESSIONAL COMMITTEES DE-
FINED. 
For purposes of this Act, the term ‘‘appropriate Con-
gressional committees’’ means— 
(1) the Committee on Finance of the Senate; 
(2) the Committee on Appropriations of the 
Senate; 
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(3) the Committee on Ways and Means of the 
House of Representatives; and 
(4) the Committee on Appropriations of the 
House of Representatives. 
Æ 
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