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HR 1105 PCS 
SEC. 104. Funds made available by this or any other 
Act to the Internal Revenue Service shall be available for 
improved facilities and increased staffing to provide suffi-
cient and effective 1–800 help line service for taxpayers. 
The Commissioner shall continue to make the improve-
ment of the Internal Revenue Service 1–800 help line serv-
ice a priority and allocate resources necessary to increase 
phone lines and staff to improve the Internal Revenue 
Service 1–800 help line service. 
SEC. 105. Of the funds made available by this Act 
to the Internal Revenue Service, not less than 
$6,997,000,000 shall be available only for tax enforce-
ment. In addition, of the funds made available by this Act 
to the Internal Revenue Service, and subject to the same 
terms and conditions, $490,000,000 shall be available for 
enhanced tax law enforcement. 
SEC. 106. None of the funds made available in this 
Act may be used to enter into, renew, extend, administer, 
implement, enforce, or provide oversight of any qualified 
tax collection contract (as defined in section 6306 of the 
Internal Revenue Code of 1986). 
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HR 1105 PCS 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 107. 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. 108. 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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HR 1105 PCS 
SEC. 109. Not to exceed 2 percent of any appropria-
tion made available in this Act to the Internal Revenue 
Service may be transferred to the Treasury Inspector Gen-
eral for Tax Administration’s appropriation upon the ad-
vance approval of the Committees on Appropriations: Pro-
vided, That no transfer may increase or decrease any such 
appropriation by more than 2 percent. 
SEC. 110. 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 de-
partmental vehicle management principles: Provided, That 
the Secretary may delegate this authority to the Assistant 
Secretary for Management. 
SEC. 111. 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. 112. The Secretary of the Treasury may trans-
fer funds from Financial Management 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 Collec-
tion Fund. 
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