305 
$500,000 shall be available for unforeseen emergencies of a 
confidential nature, to be allocated and expended under the 
direction of the Inspector General for Tax Administration; 
and of which not to exceed $1,500 shall be available for offi-
cial reception and representation expenses. 
AIR TRANSPORTATION STABILIZATION PROGRAM ACCOUNT 
(INCLUDING RESCISSION) 
Sections 101(a)(1), 102, 104, and 107(2) of the Air 
Transportation Safety and System Stabilization Act (title 
I, Public Law 107–42) are hereby repealed. All unobligated 
balances under this heading are rescinded. 
FINANCIAL CRIMES ENFORCEMENT NETWORK 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Crimes En-
forcement Network, including hire of passenger motor vehi-
cles; travel and training expenses of non-Federal and for-
eign government personnel to attend meetings and training 
concerned with domestic and foreign financial intelligence 
activities, law enforcement, and financial regulation; not 
to exceed $14,000 for official reception and representation 
expenses; and for assistance to Federal law enforcement 
agencies, with or without reimbursement, $85,844,000, of 
which not to exceed $16,340,000 shall remain available 
until September 30, 2010; and of which $8,955,000 shall 
remain available until September 30, 2009: Provided, That
306 
funds appropriated in this account may be used to procure 
personal services contracts. 
FINANCIAL MANAGEMENT SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Management 
Service, $234,423,000, of which not to exceed $9,220,000 
shall remain available until September 30, 2010, for infor-
mation systems modernization initiatives; and of which not 
to exceed $2,500 shall be available for official reception and 
representation expenses. 
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, $93,515,000; of which not to ex-
ceed $6,000 for official reception and representation ex-
penses; not to exceed $50,000 for cooperative research and 
development programs for laboratory services; and provi-
sion of laboratory assistance to State and local agencies 
with or without reimbursement. 
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
307 
associated with the production of circulating coins, numis-
matic coins, and protective services, including both oper-
ating expenses and capital investments. The aggregate 
amount of new liabilities and obligations incurred during 
fiscal year 2008 under such section 5136 for circulating 
coinage and protective service capital investments of the 
United States Mint shall not exceed $33,200,000. 
BUREAU OF THE PUBLIC DEBT 
ADMINISTERING THE PUBLIC DEBT 
For necessary expenses connected with any public-debt 
issues of the United States, $182,871,000, 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 September 30, 
2010, for systems modernization: Provided, That the sum 
appropriated herein from the general fund for fiscal year 
2008 shall be reduced by not more than $10,000,000 as de-
finitive security issue fees and Legacy Treasury Direct In-
vestor Account Maintenance fees are collected, so as to result 
in a final fiscal year 2008 appropriation from the general 
fund estimated at $172,871,000. In addition, $70,000 to be 
derived from the Oil Spill Liability Trust Fund to reim-
burse the Bureau for administrative and personnel expenses 
for financial management of the Fund, as authorized by 
section 1012 of Public Law 101–380.
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COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND PROGRAM ACCOUNT 
To carry out the Community Development Banking 
and Financial Institutions Act of 1994 (Public Law 103– 
325), including services authorized by 5 U.S.C. 3109, but 
at rates for individuals not to exceed the per diem rate 
equivalent to the rate for ES–3, $94,000,000, to remain 
available until September 30, 2009, of which $8,000,000 
shall be for financial assistance, technical assistance, train-
ing and outreach programs designed to benefit Native 
American, Native Hawaiian, and Alaskan Native commu-
nities and provided primarily through qualified commu-
nity development lender organizations with experience and 
expertise in community development banking and lending 
in Indian country, Native American organizations, tribes 
and tribal organizations and other suitable providers, and 
up to $13,500,000 may be used for administrative expenses, 
including administration of the New Markets Tax Credit, 
up to $7,500,000 may be used for the cost of direct loans, 
and up to $250,000 may be used for administrative ex-
penses to carry out the direct loan program: Provided, That 
the cost of direct loans, including the cost of modifying such 
loans, shall be as defined in section 502 of the Congressional 
Budget Act of 1974: Provided further, That these funds are
309 
available to subsidize gross obligations for the principal 
amount of direct loans not to exceed $16,000,000. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Service 
to provide taxpayer services, including pre-filing assistance 
and education, filing and account services, taxpayer advo-
cacy services, and other services as authorized by 5 U.S.C. 
3109, at such rates as may be determined by the Commis-
sioner, $2,150,000,000, of which not less than $3,000,000 
shall be for the Tax Counseling for the Elderly Program, 
of which not less than $9,000,000 shall be available for low- 
income taxpayer clinic grants, of which not less than 
$8,000,000, to remain available until September 30, 2009, 
shall be available to establish and administer a Community 
Volunteer Income Tax Assistance matching grants dem-
onstration program for tax return preparation assistance, 
and of which not less than $177,000,000 shall be available 
for operating expenses of the Taxpayer Advocate Service. 
ENFORCEMENT 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Internal Revenue Service 
to determine and collect owed taxes, to provide legal and 
litigation support, to conduct criminal investigations, to 
enforce criminal statutes related to violations of internal 
revenue laws and other financial crimes, to purchase (for