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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 
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.
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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-
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.
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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. 
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.
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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, 
$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.
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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. 
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
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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. 
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-
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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. 
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
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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, 
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.
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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 
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
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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 or HOPE VI vouchers: 
Provided further, That the Secretary shall, to the ex-
tent necessary to stay within the amount provided 
under this paragraph, pro rate each public housing 
agency’s allocation otherwise established pursuant to 
this paragraph: Provided further, That the entire 
amount provided under this paragraph shall be obli-
gated to the public housing agencies based on the allo-
cation 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 Moving to Work agreements and 
shall be subject to the same pro rata adjustments 
under the previous proviso: Provided further, That up 
to $45,000,000 shall be available only (1) to adjust 
the allocations for public housing agencies, after ap-
plication for an adjustment by a public housing agen-
cy and verification by HUD, whose allocation under 
this heading for contract renewals for the calendar 
year 2005 funding cycle were based on verified VSM
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leasing and cost data averaged for the months of May, 
June, and July of 2004 and solely because of tempo-
rarily 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 ad-
justments for public housing agencies that experienced 
a significant increase, as determined by the Sec-
retary, 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 para-
graph 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
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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 
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-
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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. 
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