H. R. 2490—5
investigation of a bombing or arson incident requires an employee
to work 16 hours or more per day or to remain overnight at
his or her post of duty; not to exceed $15,000 for official reception
and representation expenses; for training of State and local law
enforcement agencies with or without reimbursement, including
training in connection with the training and acquisition of canines
for explosives and fire accelerants detection; and provision of labora-
tory assistance to State and local agencies, with or without
reimbursement, $565,959,000, of which $39,000,000 may be used
for the Youth Crime Gun Interdiction Initiative; of which not to
exceed $1,000,000 shall be available for the payment of attorneys’
fees as provided by 18 U.S.C. 924(d)(2); and of which $1,000,000
shall be available for the equipping of any vessel, vehicle, equip-
ment, or aircraft available for official use by a State or local law
enforcement agency if the conveyance will be used in joint law
enforcement operations with the Bureau of Alcohol, Tobacco and
Firearms and for the payment of overtime salaries, travel, fuel,
training, equipment, supplies, and other similar costs of State and
local law enforcement personnel, including sworn officers and sup-
port personnel, that are incurred in joint operations with the Bureau
of Alcohol, Tobacco and Firearms: Provided, That no funds made
available by this or any other Act may be used to transfer the
functions, missions, or activities of the Bureau of Alcohol, Tobacco
and Firearms to other agencies or Departments in fiscal year 2000:
Provided further, That no funds appropriated herein shall be avail-
able for salaries or administrative expenses in connection with
consolidating or centralizing, within the Department of the
Treasury, the records, or any portion thereof, of acquisition and
disposition of firearms maintained by Federal firearms licensees:
Provided further, That no funds appropriated herein shall be used
to pay administrative expenses or the compensation of any officer
or employee of the United States to implement an amendment
or amendments to 27 CFR 178.118 or to change the definition
of ‘‘Curios or relics’’ in 27 CFR 178.11 or remove any item from
ATF Publication 5300.11 as it existed on January 1, 1994: Provided
further, That none of the funds appropriated herein shall be avail-
able to investigate or act upon applications for relief from Federal
firearms disabilities under 18 U.S.C. 925(c): Provided further, That
such funds shall be available to investigate and act upon applica-
tions filed by corporations for relief from Federal firearms disabil-
ities under 18 U.S.C. 925(c): Provided further, That no funds in
this Act may be used to provide ballistics imaging equipment to
any one installation or site of a State or local authority who has
obtained similar equipment through a Federal grant or subsidy
unless the State or local authority agrees in writing to the original
grantor to return that equipment or to repay that grant or subsidy
to the Federal Government: Provided further, That no funds under
this Act may be used to electronically retrieve information gathered
pursuant to 18 U.S.C. 923(g)(4) by name or any personal identifica-
tion code.
UNITED STATES CUSTOMS SERVICE
SALARIES AND EXPENSES
For necessary expenses of the United States Customs Service,
including purchase and lease of up to 1,050 motor vehicles of
which 550 are for replacement only and of which 1,030 are for
H. R. 2490—6
police-type use and commercial operations; hire of motor vehicles;
contracting with individuals for personal services abroad; not to
exceed $40,000 for official reception and representation expenses;
and awards of compensation to informers, as authorized by any
Act enforced by the United States Customs Service, $1,705,364,000,
of which such sums as become available in the Customs User
Fee Account, except sums subject to section 13031(f )(3) of the
Consolidated Omnibus Budget Reconciliation Act of 1985, as
amended (19 U.S.C. 58c(f )(3)), shall be derived from that Account;
of the total, not to exceed $150,000 shall be available for payment
for rental space in connection with preclearance operations; not
to exceed $4,000,000 shall be available until expended for research,
of which $725,000 shall be provided to a northern plains agricultural
economics program in North and/or South Dakota to conduct a
research program on the bilateral United States/Canadian bilateral
trade of agricultural commodities and products; of which not less
than $100,000 shall be available to promote public awareness of
the child pornography tipline; of which not less than $200,000
shall be available for Project Alert; not to exceed $5,000,000 shall
be available until expended for conducting special operations pursu-
ant to 19 U.S.C. 2081; not to exceed $8,000,000 shall be available
until expended for the procurement of automation infrastructure
items, including hardware, software, and installation; and not to
exceed $5,000,000 shall be available until expended for repairs
to Customs facilities: Provided, That uniforms may be purchased
without regard to the general purchase price limitation for the
current fiscal year: Provided further, That notwithstanding any
other provision of law, the fiscal year aggregate overtime limitation
prescribed in subsection 5(c)(1) of the Act of February 13, 1911
(19 U.S.C. 261 and 267) shall be $30,000.
HARBOR MAINTENANCE FEE COLLECTION
(INCLUDING TRANSFER OF FUNDS)
For administrative expenses related to the collection of the
Harbor Maintenance Fee, pursuant to Public Law 103–182,
$3,000,000, to be derived from the Harbor Maintenance Trust Fund
and to be transferred to and merged with the Customs ‘‘Salaries
and Expenses’’ account for such purposes.
OPERATION, MAINTENANCE AND PROCUREMENT, AIR AND MARINE
INTERDICTION PROGRAMS
For expenses, not otherwise provided for, necessary for the
operation and maintenance of marine vessels, aircraft, and other
related equipment of the Air and Marine Programs, including oper-
ational training and mission-related travel, and rental payments
for facilities occupied by the air or marine interdiction and demand
reduction programs, the operations of which include the following:
the interdiction of narcotics and other goods; the provision of sup-
port to Customs and other Federal, State, and local agencies in
the enforcement or administration of laws enforced by the Customs
Service; and, at the discretion of the Commissioner of Customs,
the provision of assistance to Federal, State, and local agencies
in other law enforcement and emergency humanitarian efforts,
H. R. 2490—7
$108,688,000, which shall remain available until expended: Pro-
vided, That no aircraft or other related equipment, with the excep-
tion of aircraft which is one of a kind and has been identified
as excess to Customs requirements and aircraft which has been
damaged beyond repair, shall be transferred to any other Federal
agency, department, or office outside of the Department of the
Treasury, during fiscal year 2000 without the prior approval of
the Committees on Appropriations.
BUREAU OF THE PUBLIC DEBT
ADMINISTERING THE PUBLIC DEBT
For necessary expenses connected with any public-debt issues
of the United States, $182,219,000, 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 2000 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 2000 appropriation
from the General Fund estimated at $177,819,000, and in addition,
$20,000, 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
tax returns processing; revenue accounting; tax law and account
assistance to taxpayers by telephone and correspondence; programs
to match information returns and tax returns; management serv-
ices; rent and utilities; and services as authorized by 5 U.S.C.
3109, at such rates as may be determined by the Commissioner,
$3,312,535,000, of which up to $3,950,000 shall be for the Tax
Counseling for the Elderly Program, and of which not to exceed
$25,000 shall be for official reception and representation expenses.
TAX LAW ENFORCEMENT
For necessary expenses of the Internal Revenue Service for
determining and establishing tax liabilities; providing litigation sup-
port; issuing technical rulings; examining employee plans and
exempt organizations; conducting criminal investigation and
enforcement activities; securing unfiled tax returns; collecting
unpaid accounts; compiling statistics of income and conducting
compliance research; purchase (for police-type use, not to exceed
850) 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, $3,336,838,000, of which
not to exceed $1,000,000 shall remain available until September
30, 2002, for research, and of which not to exceed $150,000 shall
be for official reception and representation expenses associated with
hosting the Inter-American Center of Tax Administration (CIAT)
2000 Conference.
H. R. 2490—8
EARNED INCOME TAX CREDIT COMPLIANCE INITIATIVE
For funding essential earned income tax credit compliance and
error reduction initiatives pursuant to section 5702 of the Balanced
Budget Act of 1997 (Public Law 105–33), $144,000,000, of which
not to exceed $10,000,000 may be used to reimburse the Social
Security Administration for the costs of implementing section 1090
of the Taxpayer Relief Act of 1997.
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, $1,455,401,000 which
shall remain available until September 30, 2001.
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE
SEC. 101. 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. 102. 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. 103. The Internal Revenue Service shall institute and
enforce policies and procedures that will safeguard the confiden-
tiality of taxpayer information.
SEC. 104. 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
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. 105. Notwithstanding any other provision of law, no
reorganization of the field office structure of the Internal Revenue
Service Criminal Investigation Division will result in a reduction
of criminal investigators in Wisconsin and South Dakota from the
1996 level.
UNITED STATES SECRET SERVICE
SALARIES AND EXPENSES
For necessary expenses of the United States Secret Service,
including purchase of not to exceed 777 vehicles for police-type
use, of which 739 shall be for replacement only, and hire of pas-
senger motor vehicles; hire of aircraft; training and assistance
requested by State and local governments, which may be provided
without reimbursement; services of expert witnesses at such rates
as may be determined by the Director; rental of buildings in the
District of Columbia, and fencing, lighting, guard booths, and other
facilities on private or other property not in Government ownership