H. R. 2673—315
and protective service capital investments of the United States
Mint shall not exceed $40,652,000.
BUREAU OF THE PUBLIC DEBT
ADMINISTERING THE PUBLIC DEBT
For necessary expenses connected with any public-debt issues
of the United States, $178,052,000, 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
expended for systems modernization: Provided, That the sum appro-
priated herein from the General Fund for fiscal year 2004 shall
be reduced by not more than $4,400,000 as definitive security
issue fees and Treasury Direct Investor Account Maintenance fees
are collected, so as to result in a final fiscal year 2004 appropriation
from the general fund estimated at $173,652,000. In addition,
$40,000 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.
INTERNAL REVENUE SERVICE
PROCESSING, ASSISTANCE, AND MANAGEMENT
For necessary expenses of the Internal Revenue Service for
pre-filing taxpayer assistance and education, filing and account
services, shared services support, general management and
administration; and services as authorized by 5 U.S.C. 3109, at
such rates as may be determined by the Commissioner,
$4,033,000,000, of which up to $4,100,000 shall be for the Tax
Counseling for the Elderly Program, of which $7,500,000 shall
be available for low-income taxpayer clinic grants, and of which
not to exceed $25,000 shall be for official reception and representa-
tion expenses.
TAX LAW ENFORCEMENT
For necessary expenses of the Internal Revenue Service for
determining and establishing tax liabilities; providing litigation sup-
port; conducting criminal investigation and enforcement activities;
securing unfiled tax returns; collecting unpaid accounts; conducting
a document matching program; resolving taxpayer problems
through prompt identification, referral and settlement; resolving
essential earned income tax credit compliance and error problems;
compiling statistics of income and conducting compliance research;
purchase (for police-type use, not to exceed 850) and hire of pas-
senger motor vehicles (31 U.S.C. 1343(b)); and services as author-
ized by U.S.C. 3109, at such rates as may be determined by the
Commissioner, $4,196,000,000, of which not to exceed $1,000,000
shall remain available until September 30, 2006, for research: Pro-
vided, That such sums may be transferred as necessary from this
account to the IRS Processing, Assistance, and Management appro-
priation or the IRS Information Systems appropriation solely for
the purposes of management of the Earned Income Tax 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
H. R. 2673—316
authority shall be in addition to any other transfer authority pro-
vided in this Act.
INFORMATION SYSTEMS
For necessary expenses of the Internal Revenue Service for
information systems and telecommunications support, including
developmental information systems and operational information
systems; the 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, $1,590,962,000, of which
$200,000,000 shall remain available until September 30, 2005.
BUSINESS SYSTEMS MODERNIZATION
For necessary expenses of the Internal Revenue Service,
$390,000,000, to remain available until September 30, 2006, for
the capital asset acquisition of information technology systems,
including management and related contractual costs of said acquisi-
tions, including contractual costs associated with operations author-
ized 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 part 3; (2) com-
plies with the Internal Revenue Service’s enterprise architecture,
including the modernization blueprint; (3) conforms 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 General Accounting Office; and (6) complies
with the acquisition rules, requirements, guidelines, and systems
acquisition management practices of the Federal Government.
HEALTH INSURANCE TAX CREDIT ADMINISTRATION
For expenses necessary to implement the health insurance
tax credit included in the Trade Act of 2002 (Public Law 107–
210), $35,000,000, to remain available until September 30, 2005.
GENERAL PROVISIONS—INTERNAL REVENUE SERVICE
SEC. 201. Not to exceed 5 percent of any appropriation made
available in this Act to the Internal Revenue Service may be trans-
ferred to any other Internal Revenue Service appropriation upon
the advance approval of the Committees on Appropriations.
SEC. 202. The Internal Revenue Service shall maintain a
training program to ensure that Internal Revenue Service
employees are trained in taxpayers’ rights, in dealing courteously
with the taxpayers, and in cross-cultural relations.
SEC. 203. The Internal Revenue Service shall institute and
enforce policies and procedures that will safeguard the confiden-
tiality of taxpayer information.
SEC. 204. Funds made available by this or any other Act to
the Internal Revenue Service shall be available for improved facili-
ties and increased manpower to provide sufficient and effective
1–800 help line service for taxpayers. The Commissioner shall con-
tinue to make the improvement of the Internal Revenue Service
H. R. 2673—317
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.
SEC. 205. Within one hundred and eighty days of enactment,
the Secretary of the Treasury shall present to the Congress a
proposal for legislation which would provide transition relief for
older and longer-service participants affected by conversions of their
employers’ traditional pension plans to cash balance pension plans:
Provided, That none of the funds made available in this Act may
be used by the Secretary of the Treasury, or his designee, to
issue any rule or regulation which implements the proposed amend-
ments to Internal Revenue Service regulations set forth in REG–
209500–86 and REG–164464–02, or any amendments reaching
results similar to such proposed amendments.
SEC. 206. STUDY
ON EARNED INCOME TAX CREDIT CERTIFI-
CATION PROGRAM. (A) STUDY.—The Internal Revenue Service shall
conduct a study, as a part of any program that requires certification
(including pre-certification) in order to claim the earned income
tax credit under section 32 of the Internal Revenue Code of 1986,
on the following matters:
(1) The costs (in time and money) incurred by the partici-
pants in the program.
(2) The administrative costs incurred by the Internal Rev-
enue Service in operating the program.
(3) The percentage of individuals included in the program
who were not certified for the credit, including the percentage
of individuals who were not certified due to—
(A) ineligibility for the credit; and
(B) failure to complete the requirements for certifi-
cation.
(4) The percentage of individuals to whom paragraph (3)(B)
applies who were—
(A) otherwise eligible for the credit; and
(B) otherwise ineligible for the credit.
(5) The percentage of individuals to whom paragraph (3)(B)
applies who—
(A) did not respond to the request for certification;
and
(B) responded to such request but otherwise failed
to complete the requirements for certification.
(6) The reasons—
(A) for which individuals described in paragraph (5)(A)
did not respond to requests for certification; and
(B) for which individuals described in paragraph (5)(B)
had difficulty in completing the requirements for certifi-
cation.
(7) The characteristics of those individuals who were denied
the credit due to—
(A) failure to complete the requirements for certifi-
cation; and
(B) ineligibility for the credit.
(8) The impact of the program on non-English speaking
participants.
(9) The impact of the program on homeless and other
highly transient individuals.
(b) REPORT.—
H. R. 2673—318
(1) PRELIMINARY REPORT.—Not later than July 30, 2004,
the Commissioner of the Internal Revenue Service shall submit
to Congress a preliminary report on the study conducted under
subsection (a).
(2) FINAL
REPORT.—Not later than June 30, 2005, the
Commissioner of the Internal Revenue Service shall submit
to Congress a final report detailing the findings of the study
conducted under subsection (a).
GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY
SEC. 210. 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. 211. Not to exceed 2 percent of any appropriations in
this Act made available to the Departmental Offices—Salaries and
Expenses, Office of Inspector General, Financial Management
Service, Alcohol and Tobacco Tax and Trade Bureau, Financial
Crime Enforcement Network, and Bureau of the Public Debt, may
be transferred between such appropriations upon the advance
approval of the Committees on Appropriations. 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 trans-
ferred to the Treasury Inspector General for Tax Administration’s
appropriation upon the advance approval of the Committees on
Appropriations. No transfer may increase or decrease any such
appropriation by more than 2 percent.
SEC. 213. Of the funds available for the purchase of law enforce-
ment vehicles, no funds may be obligated until the Secretary of
the Treasury certifies that the purchase by the respective Treasury
bureau is consistent with Departmental vehicle management prin-
ciples: Provided, That the Secretary may delegate this authority
to the Assistant Secretary for Management.
SEC. 214. 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. 215. The Secretary of the Treasury may transfer funds
from ‘‘Salaries and Expenses’’, Financial Management Service, to
the Debt Services Account 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 Services Account.
SEC. 216. Section 122(g)(1) of Public Law 105–119 (5 U.S.C.
3104 note), is further amended by striking ‘‘5 years’’ and inserting
‘‘6 years’’.
SEC. 217. None of the funds appropriated or otherwise made
available by this or any other Act may be used by the United