IB 
Union Calendar No. 193 
119TH CONGRESS 
1ST SESSION H. R. 5166 
[Report No. 119–236] 
Making appropriations for financial services and general government for the 
fiscal year ending September 30, 2026, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 5, 2025 
Mr. JOYCE of Ohio, from the Committee on Appropriations, reported the fol-
lowing bill; which was committed to the Committee of the Whole House 
on the State of the Union and ordered to be printed 
A BILL 
Making appropriations for financial services and general gov-
ernment for the fiscal year ending September 30, 2026, 
and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That the following sums are appropriated, out of any 
money in the Treasury not otherwise appropriated, for fi-
nancial services and general government for the fiscal year 
ending September 30, 2026, and for other purposes, 
namely: 
TITLE I 
DEPARTMENT OF THE TREASURY 
DEPARTMENTAL OFFICES 
SALARIES AND EXPENSES 
For necessary expenses of the Departmental Offices 
including operation and maintenance of the Treasury 
Building and Freedman’s Bank Building; hire of pas-
senger motor vehicles; maintenance, repairs, and improve-
ments of, and purchase of commercial insurance policies 
for, real properties leased or owned overseas, when nec-
essary for the performance of official business; executive 
direction program activities; international affairs and eco-
nomic policy activities; domestic finance and tax policy ac-
tivities, including technical assistance to State, local, and 
territorial entities; and Treasury-wide management poli-
cies and programs activities, $239,424,000, of which not 
less than $9,000,000 shall be available for the administra-
tion of financial assistance, in addition to amounts other-
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wise available for such purposes: Provided, That of the 
amount appropriated under this heading— 
(1) not to exceed $350,000 is for official recep-
tion and representation expenses; 
(2) not to exceed $258,000 is for unforeseen 
emergencies of a confidential nature to be allocated 
and expended under the direction of the Secretary of 
the Treasury and to be accounted for solely on the 
Secretary’s certificate; and 
(3) not to exceed $34,000,000 shall remain 
available until September 30, 2027, for— 
(A) the Treasury-wide Financial Statement 
Audit and Internal Control Program; 
(B) information technology modernization 
requirements; 
(C) the audit, oversight, and administra-
tion of the Gulf Coast Restoration Trust Fund; 
(D) the development and implementation 
of programs within the Office of Cybersecurity 
and Critical Infrastructure Protection, including 
entering into cooperative agreements; 
(E) operations and maintenance of facili-
ties; and 
(F) international operations. 
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COMMITTEE ON FOREIGN INVESTMENT IN THE UNITED 
STATES FUND 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Committee on Foreign 
Investment in the United States, $21,000,000, to remain 
available until expended: Provided, That the chairperson 
of the Committee may transfer such amounts to any de-
partment or agency represented on the Committee (ex-
cluding the Department of the Treasury) subject to ad-
vance notification to the Committees on Appropriations of 
the House of Representatives and the Senate: Provided 
further, That amounts so transferred shall remain avail-
able until expended for expenses of implementing section 
721 of the Defense Production Act of 1950, (50 U.S.C. 
4565), and shall be available in addition to any other 
funds available to any department or agency: Provided fur-
ther, That fees authorized by section 721(p) of such Act 
shall be credited to this appropriation as offsetting collec-
tions: Provided further, That the total amount appro-
priated under this heading from the general fund shall be 
reduced as such offsetting collections are received during 
fiscal year 2026, so as to result in a total appropriation 
from the general fund estimated at not more than $0. 
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OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE 
SALARIES AND EXPENSES 
For the necessary expenses of the Office of Terrorism 
and Financial Intelligence to safeguard the financial sys-
tem against illicit use and to combat rogue nations, ter-
rorist 
facilitators, 
weapons 
of 
mass 
destruction 
proliferators, human rights abusers, money launderers, 
drug kingpins, and other national security threats, 
$230,533,000, of which not less than $3,000,000 shall be 
available for addressing human rights violations and cor-
ruption, including activities authorized by the Global 
Magnitsky Human Rights Accountability Act (22 U.S.C. 
2656 note): Provided, That of the amounts appropriated 
under this heading, $500,000 shall be used to test the de-
ployment of artificial intelligence and machine learning, 
enhanced open-source analysis technology to strengthen 
enforcement of sanctions and to detect foreign malign eco-
nomic influence by China, Russia, and other adversaries: 
Provided further, That of the amounts appropriated under 
this heading, $1,000,000 shall be to strengthen activities 
related to econometrics within the Office of Intelligence 
and Analysis: Provided further, That of the amounts ap-
propriated under this heading, up to $16,000,000 shall re-
main available until September 30, 2027. 
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CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity 
for systems operated by the Department of the Treasury, 
$99,000,000, to remain available until September 30, 
2028: Provided, That such funds shall supplement and not 
supplant any other amounts made available to the Treas-
ury offices and bureaus for cybersecurity: Provided fur-
ther, That of the total amount made available under this 
heading, $7,000,000 shall be available for administrative 
expenses for the Treasury Chief Information Officer to 
provide oversight of the investments made under this 
heading: Provided further, That such funds shall supple-
ment and not supplant any other amounts made available 
to the Treasury Chief Information Officer. 
DEPARTMENT-WIDE SYSTEMS AND CAPITAL 
INVESTMENTS PROGRAMS 
(INCLUDING TRANSFER OF FUNDS) 
For development and acquisition of automatic data 
processing equipment, software, and services and for re-
pairs and renovations to buildings owned by the Depart-
ment of the Treasury, $9,400,000, to remain available 
until September 30, 2028: Provided, That these funds 
shall be transferred to accounts and in amounts as nec-
essary to satisfy the requirements of the Department’s of-
fices, bureaus, and other organizations: Provided further, 
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That this transfer authority shall be in addition to any 
other transfer authority provided in this Act: Provided fur-
ther, That none of the funds appropriated under this head-
ing shall be used to support or supplement ‘‘Internal Rev-
enue Service or Internal Revenue Service, Technology and 
Operations Support’’. 
OFFICE OF INSPECTOR GENERAL 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Inspector 
General in carrying out the provisions of chapter 4 of title 
5, United States Code, $47,887,000, including hire of pas-
senger motor vehicles; of which not to exceed $100,000 
shall be available for unforeseen emergencies of a con-
fidential nature, to be allocated and expended under the 
direction of the Inspector General of the Treasury; of 
which up to $2,800,000 to remain available until Sep-
tember 30, 2027, shall be for audits and investigations 
conducted pursuant to section 1608 of the Resources and 
Ecosystems Sustainability, Tourist Opportunities, and Re-
vived Economies of the Gulf Coast States Act of 2012 (33 
U.S.C. 1321 note); and of which not to exceed $1,000 
shall be available for official reception and representation 
expenses. 
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TREASURY INSPECTOR GENERAL FOR TAX 
ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses of the Treasury Inspector 
General for Tax Administration in carrying out chapter 
4 of title 5, United States Code, including purchase and 
hire of passenger motor vehicles (31 U.S.C. 1343(b)); and 
services authorized by 5 U.S.C. 3109, at such rates as 
may be determined by the Inspector General for Tax Ad-
ministration; $170,000,000, of which $5,000,000 shall re-
main available until September 30, 2027; of which not to 
exceed $6,000,000 shall be available for official travel ex-
penses; of which not to exceed $500,000 shall be available 
for unforeseen emergencies of a confidential nature, to be 
allocated and expended under the direction of the Inspec-
tor General for Tax Administration; and of which not to 
exceed $1,500 shall be available for official reception and 
representation expenses. 
FINANCIAL CRIMES ENFORCEMENT NETWORK 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Crimes En-
forcement Network, including hire of passenger motor ve-
hicles; travel and training expenses of non-Federal and 
foreign government personnel to attend meetings and 
training concerned with domestic and foreign financial in-
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telligence activities, law enforcement, and financial regula-
tion; services authorized by 5 U.S.C. 3109; not to exceed 
$25,000 for official reception and representation expenses; 
and for assistance to Federal law enforcement agencies, 
with or without reimbursement, $180,193,000, of which 
not to exceed $55,000,000 shall remain available until 
September 30, 2028. 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau 
of the Fiscal Service, $343,511,000; of which not to ex-
ceed $8,000,000, to remain available until September 30, 
2028, is for information systems modernization initiatives; 
and of which $5,000 shall be available for official reception 
and representation expenses. 
In addition, $225,000, to be derived from the Oil 
Spill Liability Trust Fund to reimburse administrative 
and personnel expenses for financial management of the 
Fund, as authorized by section 1012 of Public Law 101– 
380. 
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, $158,506,000; of which not to 
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exceed $6,000 shall be available for official reception and 
representation expenses; and of which not to exceed 
$50,000 shall be available for cooperative research and de-
velopment programs for laboratory services; and provision 
of laboratory assistance to State and local agencies with 
or without reimbursement: Provided, That of the amount 
appropriated under this heading, $5,000,000 shall be for 
the costs of accelerating the processing of formula and 
label applications: Provided further, That of the amount 
appropriated under this heading, $5,000,000, to remain 
available until September 30, 2027, shall be for the costs 
associated with enforcement of and education regarding 
the trade practice provisions of the Federal Alcohol Ad-
ministration Act (27 U.S.C. 201 et seq.). 
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 production of circulating coins, numis-
matic coins, and protective services, including both oper-
ating expenses and capital investments: Provided, That 
the aggregate amount of new liabilities and obligations in-
curred during fiscal year 2026 under such section 5136 
for circulating coinage and protective service capital in-
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vestments of the United States Mint shall not exceed 
$50,000,000. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND PROGRAM ACCOUNT 
To carry out the Riegle Community Development and 
Regulatory Improvement Act of 1994 (subtitle A of title 
I of Public Law 103–325), including services authorized 
by section 3109 of title 5, United States Code, but at rates 
for individuals not to exceed the per diem rate equivalent 
to the rate for EX–III, $276,600,000. Of the amount ap-
propriated under this heading— 
(1) not less than $170,000,000, notwith-
standing section 108(e) of Public Law 103–325 (12 
U.S.C. 4707(e)) with regard to Small and/or Emerg-
ing Community Development Financial Institutions 
Assistance awards, is available until September 30, 
2027, for financial assistance and technical assist-
ance under subparagraphs (A) and (B) of section 
108(a)(1), respectively, of Public Law 103–325 (12 
U.S.C. 4707(a)(1)(A) and (B)), of which up to 
$1,600,000 may be available for training and out-
reach under section 109 of Public Law 103–325 (12 
U.S.C. 4708), of which up to $3,153,750 may be 
used for the cost of direct loans, of which up to 
$10,000,000, notwithstanding subsection (d) of sec-
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tion 108 of Public Law 103–325 (12 U.S.C. 
4707(d)), may be available to provide financial as-
sistance, technical assistance, training, and outreach 
to community development financial institutions to 
expand investments that benefit individuals with dis-
abilities: Provided, That the cost of direct and guar-
anteed loans, including the cost of modifying such 
loans, shall be as defined in section 502 of the Con-
gressional Budget Act of 1974: Provided further, 
That these funds are available to subsidize gross ob-
ligations for the principal amount of direct loans not 
to exceed $25,000,000: Provided further, That of the 
funds provided under this paragraph, excluding 
those made to community development financial in-
stitutions to expand investments that benefit individ-
uals with disabilities and those made to community 
development financial institutions that serve popu-
lations living in persistent poverty counties, the 
Community 
Development 
Financial 
Institutions 
Fund shall prioritize Financial Assistance awards to 
organizations that invest and lend in high-poverty 
areas: Provided further, That for purposes of this 
section, the term ‘‘high-poverty area’’ means any 
census tract with a poverty rate of at least 20 per-
cent as measured by the 2016–2020 five-year data 
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series available from the American Community Sur-
vey of the Bureau of the Census for all States and 
Puerto Rico or with a poverty rate of at least 20 
percent as measured by the 2010 Island areas De-
cennial Census data for any territory or possession 
of the United States; 
(2) not less than $35,000,000, notwithstanding 
section 108(e) of Public Law 103–325 (12 U.S.C. 
4707(e)), is available until September 30, 2027, for 
financial assistance, technical assistance, training, 
and outreach programs designed to benefit Native 
American, Native Hawaiian, and Alaska Native com-
munities and provided primarily through qualified 
community development lender organizations with 
experience and expertise in community development 
banking and lending in Indian country, Native 
American organizations, Tribes and Tribal organiza-
tions, and other suitable providers; 
(3) not less than $35,000,000 is available until 
September 30, 2027, for the Bank Enterprise Award 
program; 
(4) not less than $3,000,000 is available until 
September 30, 2027, to provide grants for loan loss 
reserve funds and to provide technical assistance for 
small dollar loan programs under section 122 of 
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Public Law 103–325 (12 U.S.C. 4719): Provided, 
That sections 108(d) and 122(b)(2) of such Public 
Law shall not apply to the provision of such grants 
and technical assistance; 
(5) up to $33,600,000 is available for adminis-
trative expenses, including administration of Com-
munity Development Financial Institutions Fund 
programs and the New Markets Tax Credit Pro-
gram, of which not less than $1,000,000 is for the 
development of tools to better assess and inform 
Community Development Financial Institutions in-
vestment performance and Community Development 
Financial Institutions program impacts, and up to 
$300,000 is for administrative expenses to carry out 
the direct loan program; and 
(6) during fiscal year 2026, none of the funds 
available under this heading are available for the 
cost, as defined in section 502 of the Congressional 
Budget Act of 1974, of commitments to guarantee 
bonds and notes under section 114A of the Riegle 
Community Development and Regulatory Improve-
ment Act of 1994 (12 U.S.C. 4713a): Provided, 
That commitments to guarantee bonds and notes 
under 
such 
section 
114A 
shall 
not 
exceed 
$500,000,000: Provided further, That such section 
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114A shall remain in effect until December 31, 
2027: Provided further, That of the funds awarded 
under this heading, not less than 10 percent shall be 
used for awards that support investments that serve 
populations living in persistent poverty counties: 
Provided further, That for the purposes of this para-
graph and paragraph (1), the term ‘‘persistent pov-
erty counties’’ means any county, including county 
equivalent areas in Puerto Rico, that has had 20 
percent or more of its population living in poverty 
over the past 30 years, as measured by the 1990 
and 2000 decennial censuses and the 2016–2020 
five-year data series available from the American 
Community Survey of the Bureau of the Census or 
any other territory or possession of the United 
States that has had 20 percent or more of its popu-
lation living in poverty over the past 30 years, as 
measured by the 1990, 2000 and 2010 Island Areas 
Decennial Censuses, or equivalent data, of the Bu-
reau of the Census. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Serv-
ice to provide taxpayer services, including pre-filing assist-
ance and education, filing and account services, taxpayer 
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advocacy services, and other services as authorized by 5 
U.S.C. 3109, at such rates as may be determined by the 
Commissioner, $2,780,606,000, of which not to exceed 
$100,000,000 shall remain available until September 30, 
2027, of which not less than $13,000,000 shall be for the 
Tax Counseling for the Elderly Program, of which not less 
than $30,000,000, to remain available until September 30, 
2027 shall be available for low-income taxpayer clinic 
grants, including grants to individual clinics of up to 
$200,000, of which not less than $45,000,000, to remain 
available until September 30, 2027, shall be available for 
the Community Volunteer Income Tax Assistance Match-
ing Grants Program for tax return preparation assistance, 
and of which not less than $291,200,000 shall be available 
for operating expenses of the Taxpayer Advocate Service: 
Provided, That of the amounts made available for the Tax-
payer Advocate Service, not less than $7,000,000 shall be 
for identity theft and refund fraud casework. 
ENFORCEMENT 
For necessary expenses for tax enforcement activities 
of the Internal Revenue Service to determine and collect 
owed taxes, to provide legal and litigation support, to con-
duct criminal investigations, to enforce criminal statutes 
related to violations of internal revenue laws and other fi-
nancial crimes, to purchase and hire passenger motor vehi-
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cles (31 U.S.C. 1343(b)), and to provide other services 
as authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Commissioner, $3,000,000,000; of 
which not to exceed $250,000,000 shall remain available 
until September 30, 2027; of which not less than 
$65,257,000 shall be for the Interagency Crime and Drug 
Enforcement program; and of which not to exceed 
$35,000,000 shall be for investigative technology for the 
Criminal Investigation Division: Provided, That the 
amount made available for investigative technology for the 
Criminal Investigation Division shall be in addition to 
amounts made available for the Criminal Investigation Di-
vision under the ‘‘Technology and Operations Support’’ 
heading. 
TECHNOLOGY AND OPERATIONS SUPPORT 
For necessary expenses to operate the Internal Rev-
enue Service to support taxpayer services and enforcement 
programs, including rent payments; facilities services; 
printing; postage; physical security; headquarters and 
other IRS-wide administration activities; research and sta-
tistics of income; telecommunications; information tech-
nology development, enhancement, operations, mainte-
nance and security; the hire of passenger motor vehicles 
(31 U.S.C. 1343(b)); the operations of the Internal Rev-
enue Service Oversight Board; and other services as au-
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thorized by 5 U.S.C. 3109, at such rates as may be deter-
mined by the Commissioner; $3,750,826,000, of which not 
to exceed $275,000,000 shall remain available until Sep-
tember 30, 2027; of which not to exceed $10,000,000 shall 
remain available until expended for acquisition of equip-
ment and construction, repair and renovation of facilities; 
of which not to exceed $1,000,000 shall remain available 
until September 30, 2028, for research; and of which not 
to exceed $20,000 shall be for official reception and rep-
resentation expenses: Provided, That not later than 30 
days after the end of each quarter, the Internal Revenue 
Service shall submit a report to the Committees on Appro-
priations of the House of Representatives and the Senate 
and the Comptroller General of the United States detail-
ing major information technology investments supporting 
the Internal Revenue Service’s Strategic Operating Plan, 
including short descriptions and detailed, plain language 
summaries on the status of plans, costs, schedule, scope 
and results of supporting programs; prior results and ac-
tual expenditures of the prior quarter; upcoming 
deliverables and costs for the fiscal year; risks and mitiga-
tion strategies associated with ongoing work; reasons for 
any cost or schedule variances; total expenditures by fiscal 
year; and changes if any, to planned cost, schedule, and 
scope, and reason for the change; for each program, the 
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IRS should include a start date, estimated completion 
date, cumulative costs to date, and estimated lifecycle 
costs, and a description of how the investment aligns with 
the Strategic Operating Plan: Provided further, That the 
Internal Revenue Service shall include, in its budget jus-
tification for fiscal year 2027, a summary of cost and 
schedule performance information for its major informa-
tion technology systems. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 5 percent of an appropria-
tion in this Act made available to the Internal Revenue 
Service may be transferred to any other Internal Revenue 
Service appropriation upon the advance approval of the 
Committee: Provided, That, no funds may be transferred 
to ‘‘Enforcement’’. 
SEC. 102. The Internal Revenue Service shall main-
tain an employee training program, which shall include the 
following topics: taxpayers’ rights, dealing courteously 
with taxpayers, cross-cultural relations, ethics, and the im-
partial application of tax law. 
SEC. 103. The Internal Revenue Service shall insti-
tute and enforce policies and procedures that will safe-
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guard the confidentiality of taxpayer information and pro-
tect taxpayers against identity theft. 
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 improvements 
to the Internal Revenue Service 1–800 help line service 
a priority and allocate resources necessary to enhance the 
response time to taxpayer communications, particularly 
with regard to victims of tax-related crimes. 
SEC. 105. The Internal Revenue Service shall issue 
a notice of confirmation of any address change relating 
to an employer making employment tax payments, and 
such notice shall be sent to both the employer’s former 
and new address and an officer or employee of the Internal 
Revenue Service shall give special consideration to an 
offer-in-compromise from a taxpayer who has been the vic-
tim of fraud by a third party payroll tax preparer. 
SEC. 106. None of the funds made available under 
this Act may be used by the Internal Revenue Service to 
target citizens of the United States for exercising any 
right guaranteed under the First Amendment to the Con-
stitution of the United States. 
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SEC. 107. None of the funds made available in this 
Act may be used by the Internal Revenue Service to target 
groups for regulatory scrutiny based on their ideological 
beliefs. 
SEC. 108. None of funds made available by this Act 
to the Internal Revenue Service shall be obligated or ex-
pended on conferences that do not adhere to the proce-
dures, verification processes, documentation requirements, 
and policies issued by the Chief Financial Officer, Human 
Capital Office, and Agency-Wide Shared Services as a re-
sult of the recommendations in the report published on 
May 31, 2013, by the Treasury Inspector General for Tax 
Administration entitled ‘‘Review of the August 2010 Small 
Business/Self-Employed Division’s Conference in Ana-
heim, California’’ (Reference Number 2013–10–037). 
SEC. 109. None of the funds made available in this 
Act to the Internal Revenue Service may be obligated or 
expended— 
(1) to make a payment to any employee under 
a bonus, award, or recognition program; or 
(2) under any hiring or personnel selection 
process with respect to re-hiring a former employee; 
unless such program or process takes into account the 
conduct and Federal tax compliance of such employee or 
former employee. 
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SEC. 110. None of the funds made available by this 
Act may be used in contravention of section 6103 of the 
Internal Revenue Code of 1986 (relating to confidentiality 
and disclosure of returns and return information). 
SEC. 111. The Secretary of the Treasury (or the Sec-
retary’s delegate) may use the funds made available in this 
Act, subject to such policies as the Secretary (or the Sec-
retary’s delegate) may establish, to utilize direct hire au-
thority to recruit and appoint qualified applicants, without 
regard to any notice or preference requirements, directly 
to positions in the competitive service to process back-
logged tax returns and return information. 
SEC. 112. Notwithstanding section 1344 of title 31, 
United States Code, funds appropriated to the Internal 
Revenue Service in this Act may be used to provide pas-
senger carrier transportation and protection between the 
Commissioner of Internal Revenue’s residence and place 
of employment. 
SEC. 113. None of the funds made available by this 
or any other Act may be used to develop or provide tax-
payers a free, public electronic return-filing service option, 
without the prior approval of the Committees on Appro-
priations of the House and the Senate, House Ways and 
Means Committee, and Senate Finance Committee. 
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SEC. 114. None of the funds in this Act may be used 
to purchase firearms or ammunition for the Internal Rev-
enue Service above the levels in the possession of the In-
ternal Revenue Service on December 22, 2022. 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE 
TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 115. 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. 116. Not to exceed 2 percent of any appropria-
tions in this title made available under the headings ‘‘De-
partmental Offices—Salaries and Expenses’’, ‘‘Office of 
Inspector General’’, ‘‘Financial Crimes Enforcement Net-
work’’, ‘‘Bureau of the Fiscal Service’’, and ‘‘Alcohol and 
Tobacco Tax and Trade Bureau’’ may be transferred be-
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tween such appropriations upon the advance approval of 
the Committees on Appropriations of the House of Rep-
resentatives and the Senate: Provided, That no transfer 
under this section may increase or decrease any such ap-
propriation by more than 2 percent. 
SEC. 117. 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 of 
the House of Representatives and the Senate: Provided, 
That no transfer may increase or decrease any such appro-
priation by more than 2 percent. 
SEC. 118. 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. 119. The Secretary of the Treasury may trans-
fer funds from the ‘‘Bureau of the Fiscal Service—Sala-
ries and Expenses’’ to the Debt Collection Fund as nec-
essary to cover the costs of debt collection: Provided, That 
such amounts shall be reimbursed to such salaries and ex-
penses account from debt collections received in the Debt 
Collection Fund. 
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SEC. 120. None of the funds appropriated or other-
wise made available by this or any other Act may be used 
by the United States Mint to construct or operate any mu-
seum without the explicit approval of the Committees on 
Appropriations of the House of Representatives and the 
Senate, the House Committee on Financial Services, and 
the Senate Committee on Banking, Housing, and Urban 
Affairs. 
SEC. 121. None of the funds appropriated or other-
wise made available by this or any other Act or source 
to the Department of the Treasury, the Bureau of Engrav-
ing and Printing, and the United States Mint, individually 
or collectively, may be used to consolidate any or all func-
tions 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 Com-
mittee on Banking, Housing, and Urban Affairs; and the 
Committees on Appropriations of the House of Represent-
atives and the Senate. 
SEC. 122. Funds appropriated by this Act, or made 
available by the transfer of funds in this Act, for the De-
partment of the Treasury’s intelligence or intelligence re-
lated activities are deemed to be specifically authorized by 
the Congress for purposes of section 504 of the National 
Security Act of 1947 (50 U.S.C. 414) during fiscal year 
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2026 until the enactment of the Intelligence Authorization 
Act for Fiscal Year 2026. 
SEC. 123. Not to exceed $5,000 shall be made avail-
able from the Bureau of Engraving and Printing’s Indus-
trial Revolving Fund for necessary official reception and 
representation expenses. 
SEC. 124. The Secretary of the Treasury shall submit 
a Capital Investment Plan to the Committees on Appro-
priations of the House of Representatives and the Senate 
not later than 30 days following the submission of the an-
nual budget submitted by the President: Provided, That 
such Capital Investment Plan shall include capital invest-
ment spending from all accounts within the Department 
of the Treasury, including but not limited to the Depart-
ment-wide Systems and Capital Investment Programs ac-
count, Treasury Franchise Fund account, and the Treas-
ury Forfeiture Fund account: Provided further, That such 
Capital Investment Plan shall include expenditures occur-
ring in previous fiscal years for each capital investment 
project that has not been fully completed. 
SEC. 125. During fiscal year 2026— 
(1) none of the funds made available in this or 
any other Act may be used by the Department of 
the Treasury, including the Internal Revenue Serv-
ice, to issue, revise, or finalize any regulation, rev-
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enue ruling, or other guidance not limited to a par-
ticular taxpayer relating to the standard which is 
used to determine whether an organization is oper-
ated exclusively for the promotion of social welfare 
for purposes of section 501(c)(4) of the Internal 
Revenue Code of 1986 (including the proposed regu-
lations published at 78 Fed. Reg. 71535 (November 
29, 2013)); and 
(2) the standard and definitions as in effect on 
January 1, 2010, which are used to make such de-
terminations shall apply after the date of the enact-
ment of this Act for purposes of determining status 
under section 501(c)(4) of such Code of organiza-
tions created on, before, or after such date. 
SEC. 126. Within 45 days after the date of enactment 
of this Act, the Secretary of the Treasury shall submit 
an itemized report to the Committees on Appropriations 
of the House of Representatives and the Senate on the 
amount of total funds charged to each office by the Fran-
chise Fund including the amount charged for each service 
provided by the Franchise Fund to each office, a detailed 
description of the services, a detailed explanation of how 
each charge for each service is calculated, and a descrip-
tion of the role customers have in governing in the Fran-
chise Fund. 
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SEC. 127. (a) Not later than 60 days after the end 
of each quarter, the Office of Financial Research shall 
submit reports on the activities of the Office to the Com-
mittees on Appropriations of the House of Representatives 
and the Senate, the Committee on Financial Services of 
the House of Representatives, and the Senate Committee 
on Banking, Housing, and Urban Affairs. 
(b) The reports required under subsection (a) shall 
include— 
(1) the obligations made during the previous 
quarter by object class, office, and activity; 
(2) the estimated obligations for the remainder 
of the fiscal year by object class, office, and activity; 
(3) the number of full-time equivalents within 
each office during the previous quarter; 
(4) the estimated number of full-time equiva-
lents within each office for the remainder of the fis-
cal year; and 
(5) actions taken to achieve the goals, objec-
tives, and performance measures of each office. 
(c) At the request of any such Committees specified 
in subsection (a), the Office of Financial Research shall 
make officials available to testify on the contents of the 
reports required under subsection (a). 
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SEC. 128. None of the funds made available in this 
Act may be used to approve, license, facilitate, authorize, 
or otherwise allow, whether by general or specific license, 
travel-related or other transactions incident to non-edu-
cational exchanges described in section 515.565(b) of title 
31, Code of Federal Regulations. 
SEC. 129. The Secretary of the Treasury and the Sec-
retary of Homeland Security shall provide a joint report 
not later than 90 days after the enactment of this Act 
regarding travel pursuant to sections 515.565(b), 
515.560(a)(1), 515.560(c)(4)(i), and 515.561 of title 31, 
Code of Federal Regulations. 
SEC. 130. None of the funds made available by this 
Act may be used by the Department of the Treasury to 
advise or participate in the design, build, or development 
of a United States Central Bank Digital Currency or par-
ticipate in any decision to discontinue circulation or use 
of paper currency as legal tender in the United States. 
SEC. 131. None of the funds made available by this 
Act may be used by the Financial Crimes Enforcement 
Network to implement or enforce beneficial ownership re-
porting rules pursuant to 31 U.S.C. 5336 that have been 
found by a Federal court to be unconstitutional or do not 
reflect Congressional intent, including reporting rules for 
small businesses and homeowners associations. The Sec-
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retary of the Treasury shall provide a report to the Com-
mittees on Appropriations of the House of Representatives 
and the Senate, the Committee on Financial Services of 
the House of Representatives, and the Senate Committee 
on Banking, Housing, and Urban Affairs not later than 
90 days after the enactment of this Act describing the sta-
tus and use of existing beneficial ownership information 
submitted by domestic entities after January 1, 2024 and 
currently held by the Department of the Treasury. 
SEC. 132. None of the funds made available by this 
Act may be used to implement or enforce the rule relating 
to ‘‘Coronavirus State and Local Fiscal Recovery Funds’’ 
(88 Fed. Reg. 80584 (November 20, 2023)) or any sub-
stantially similar rule. 
SEC. 133. None of the funds made available by this 
Act may be used by the Federal Insurance Office to imple-
ment, administer, or enforce subsection (e)(6) of section 
313 of title 31, United States Code. Additionally, none 
of the funds made available by this Act may be used by 
the Office of Financial Research to implement, administer, 
or enforce section 5343(f) of title 12, United States Code. 
SEC. 134. None of the funds made available by this 
Act may be used to establish within the Department of 
the Treasury an advisory committee with respect to any 
environmental, social, or governance matter. 
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SEC. 135. Amounts made available under section 
601(f)(3) of the Social Security Act (42 U.S.C. 801(f)(3)) 
shall be available for any necessary expenses of the De-
partment of the Treasury Office of Inspector General with 
respect to section 501 of that Act, subtitle A of title V 
of division N of the Consolidated Appropriations Act, 
2021, and section 3201 of the American Rescue Plan Act 
of 2021, in addition to amounts otherwise available for 
such purposes. 
SEC. 136. None of the funds made available by this 
Act may be used to carry out amendments published on 
May 29, 2024, with respect to sections 515.340, 515.570, 
515.582, and 515.584 of title 31, Code of Federal Regula-
tions. 
SEC. 137. The Secretary of the Treasury is directed 
to issue a report to Committees on Appropriations of the 
House of Representatives and the Senate, the House Com-
mittee on Financial Services, and the Senate Committee 
on Banking, Housing, and Urban Affairs not later than 
90 days after the date of the enactment of this Act on 
the practicability of establishing a Strategic Bitcoin Re-
serve and U.S. Digital Asset Stockpile, including a de-
scription of any potential barriers, the projected impact 
the reserve and/or stockpile would have on the Department 
of the Treasury Forfeiture Fund, existing transfer au-
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thorities under which an agency would contribute to the 
Department of the Treasury Forfeiture Fund, a descrip-
tion of how Bitcoin and digital assets would appear on 
the federal government’s balance sheet, and all third party 
contractors responsible for the custody of the assets. 
SEC. 138. Not later than 90 days after the date of 
the enactment of this Act, the Secretary of the Treasury 
shall submit a report to the Committees on Appropriations 
of the House of Representatives and the Senate, the 
House Committee on Financial Services, and the Senate 
Committee on Banking, Housing, and Urban Affairs, out-
lining the Secretary of the Treasury’s plan for the secure 
and efficient custody of the digital assets acquired by the 
Federal government, including assets held under the Stra-
tegic Bitcoin Reserve and the U.S. Digital Asset Stockpile. 
The report shall describe the custody architecture, legal 
authorities, cybersecurity protocols, and interagency pro-
cedures for transferring and holding digital assets. 
SEC. 139. The Secretary of the Treasury and the Di-
rector of the National Security Agency shall produce a 
classified report to the Committees on Appropriations of 
the House of Representatives and the Senate within 90 
days after the enactment of this Act outlining coordination 
between the two agencies. 
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This title may be cited as the ‘‘Department of the 
Treasury Appropriations Act, 2026’’. 
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