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DEPARTMENT-WIDE SYSTEMS AND CAPITAL 
INVESTMENTS PROGRAMS 
(INCLUDING TRANSFER OF FUNDS) 
For development and acquisition of automatic data 
processing equipment, software, and services for the De-
partment of the Treasury, $21,412,000, to remain avail-
able until September 30, 2008: 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, 
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 shall be used 
to support or supplement ‘‘Internal Revenue Service, In-
formation Systems’’ or ‘‘Internal Revenue Service, Busi-
ness Systems Modernization’’. 
OFFICE OF INSPECTOR GENERAL 
SALARIES AND EXPENSES 
For necessary expenses of the Office of Inspector 
General in carrying out the provisions of the Inspector 
General
Act
of
1978,
as
amended,
not
to
exceed 
$2,000,000 for official travel expenses, including hire of 
passenger motor vehicles; and not to exceed $100,000 for 
unforeseen emergencies of a confidential nature, to be allo-
cated and expended under the direction of the Inspector 
General of the Treasury, $17,000,000, of which not to ex-
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ceed $2,500 shall be available for official reception and 
representation expenses. 
TREASURY INSPECTOR GENERAL FOR TAX 
ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses of the Treasury Inspector 
General for Tax Administration in carrying out the In-
spector General Act of 1978, as amended, including pur-
chase (not to exceed 150 for replacement only for police- 
type use) and hire of passenger motor vehicles (31 U.S.C. 
1343(b)); services authorized by 5 U.S.C. 3109, at such 
rates as may be determined by the Inspector General for 
Tax Administration; not to exceed $6,000,000 for official 
travel expenses; and not to exceed $500,000 for unfore-
seen emergencies of a confidential nature, to be allocated 
and expended under the direction of the Inspector General 
for Tax Administration, $133,286,000; and of which not 
to exceed $1,500 shall be available for official reception 
and representation expenses. 
AIR TRANSPORTATION STABILIZATION PROGRAM 
ACCOUNT 
For necessary expenses to administer the Air Trans-
portation Stabilization Board established by section 102 
of the Air Transportation Safety and System Stabilization 
Act
(Public
Law
107–42),
$2,500,000
(reduced
by 
$2,500,000) to remain available until expended.
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TREASURY BUILDING AND ANNEX REPAIR AND 
RESTORATION 
For the repair, alteration, and improvement of the 
Treasury Building and Annex, $10,000,000, to remain 
available until September 30, 2008. 
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 expenses of non-Federal law enforcement 
personnel to attend meetings concerned with financial in-
telligence activities, law enforcement, and financial regula-
tion; not to exceed $14,000 for official reception and rep-
resentation expenses; and for assistance to Federal law en-
forcement
agencies,
with
or
without
reimbursement, 
$73,630,000 of which not to exceed $6,944,000 shall re-
main available until September 30, 2008; and of which 
$8,521,000 shall remain available until September 30, 
2007: Provided, That 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, $236,243,000, of which not to exceed $9,220,000 
shall remain available until September 30, 2008, for infor-
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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, $91,126,000; 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 
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 2006 under such section 5136 for circulating 
coinage and protective service capital investments of the 
United States Mint shall not exceed $36,900,000.
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BUREAU OF THE PUBLIC DEBT 
ADMINISTERING THE PUBLIC DEBT 
For necessary expenses connected with any public- 
debt issues of the United States, $179,923,000, of which 
not to exceed $2,500 shall be available for official recep-
tion and representation expenses, and of which not to ex-
ceed $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 2006 
shall be reduced by not more than $3,000,000 as definitive 
security issue fees and Treasury Direct Investor Account 
Maintenance fees are collected, so as to result in a final 
fiscal year 2006 appropriation from the General Fund es-
timated at $176,923,000. In addition, $70,000 to be de-
rived 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 sec-
tion 1012 of Public Law 101–380. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS 
FUND PROGRAM ACCOUNT 
To carry out the Community Development Banking 
and Financial Institutions Act of 1994, 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, $55,000,000, to remain available until September
263 
HR 3058 PP 
30, 2006, of which up to $13,000,000 may be used for 
administrative expenses, including administration of the 
New Markets Tax Credit, up to $6,000,000 may be used 
for the cost of direct loans, and up to $250,000 may be 
used for administrative expenses to carry out the direct 
loan program: Provided, That the cost of direct loans, in-
cluding the cost of modifying such loans, shall be as de-
fined in section 502 of the Congressional Budget Act of 
1974, as amended: Provided further, That these funds are 
available to subsidize gross obligations for the principal 
amount of direct loans not to exceed $11,000,000. 
INTERNAL REVENUE SERVICE 
PROCESSING, ASSISTANCE, AND MANAGEMENT 
For necessary expenses of the Internal Revenue Serv-
ice for pre-filing taxpayer assistance and education, filing 
and account services, shared services support, general 
management and administration; and services as author-
ized by 5 U.S.C. 3109, at such rates as may be determined 
by the Commissioner, $4,181,520,000, of which up to 
$4,100,000 shall be for the Tax Counseling for the Elderly 
Program, of which $8,000,000 shall be available for low- 
income taxpayer clinic grants, of which $1,500,000 shall 
be for the Internal Revenue Service Oversight Board; and 
of which not to exceed $25,000 shall be for official recep-
tion and representation expenses.
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TAX LAW ENFORCEMENT 
(INCLUDING TRANSFER OF FUNDS) 
For necessary expenses of the Internal Revenue Serv-
ice for determining and establishing tax liabilities; pro-
viding litigation support; conducting criminal investigation 
and enforcement activities; securing unfiled tax returns; 
collecting unpaid accounts; conducting a document match-
ing program; resolving taxpayer problems through prompt 
identification, referral and settlement; expanded customer 
service and public outreach programs, strengthened en-
forcement activities, and enhanced research efforts to re-
duce erroneous filings associated with the earned income 
tax credit; 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 Commis-
sioner, $4,541,466,000 (increased by $38,750,000), of 
which $55,584,000 shall be for the Interagency Crime and 
Drug
Enforcement
program:
Provided,
That
up
to 
$10,000,000 may be transferred as necessary from this 
account to the IRS Processing, Assistance, and Manage-
ment appropriation or the IRS Information Systems ap-
propriation solely for the purposes of management of the 
Interagency Crime and Drug Enforcement Program: Pro-
vided further, That up to $10,000,000 may be transferred
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as necessary from this account to the IRS Processing, As-
sistance, and Management appropriation or the IRS Infor-
mation Systems appropriation solely for the purposes of 
management of the Earned Income Tax Credit compliance 
program and to reimburse the Social Security Administra-
tion for the cost of implementing section 1090 of the Tax-
payer 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 Serv-
ice for information systems and telecommunications sup-
port, including developmental information systems and 
operational information systems; the hire of passenger 
motor vehicles (31 U.S.C. 1343(b)); and services as au-
thorized by 5 U.S.C. 3109, at such rates as may be deter-
mined by the Commissioner, $1,606,846,000 (reduced by 
$24,000,000)
(reduced
by
$7,700,000),
of
which 
$75,000,000 shall remain available until September 30, 
2007. 
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 con-
tractual costs of said acquisitions, including contractual
266 
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costs associated with operations authorized by 5 U.S.C. 
3109: Provided, That none of these funds may be obli-
gated until the Internal Revenue Service submits to the 
Committees on Appropriations, and such Committees ap-
prove, a plan for expenditure that: (1) meets the capital 
planning and investment control review requirements es-
tablished by the Office of Management and Budget, in-
cluding Circular A–11; (2) complies with the Internal Rev-
enue Service’s enterprise architecture, including the mod-
ernization blueprint; (3) conforms with the Internal Rev-
enue Service’s enterprise life cycle methodology; (4) is ap-
proved by the Internal Revenue Service, the Department 
of the Treasury, and the Office of Management and Budg-
et; (5) has been reviewed by the Government Account-
ability Office; and (6) complies with the acquisition rules, 
requirements, guidelines, and systems acquisition manage-
ment practices of the Federal Government. 
HEALTH INSURANCE TAX CREDIT ADMINISTRATION 
For expenses necessary to implement the health in-
surance tax credit included in the Trade Act of 2002 
(Public Law 107–210), $20,210,000. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE 
SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 201. Not to exceed 5 percent of any appropria-
tion made available in this Act to the Internal Revenue
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Service or not to exceed 3 percent of appropriations under 
the heading ‘‘Tax Law Enforcement’’ may be transferred 
to any other Internal Revenue Service appropriation upon 
the advance approval of the Committees on Appropria-
tions. 
SEC. 202. 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 taxpayers, and in cross-cultural rela-
tions. 
SEC. 203. The Internal Revenue Service shall insti-
tute and enforce policies and procedures that will safe-
guard the confidentiality of taxpayer information. 
SEC. 204. 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 improve-
ment of the Internal Revenue Service 1–800 help line serv-
ice 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. None of the funds in this title may be used 
to modify the number or location of Taxpayer Assistance 
Centers until the Treasury Inspector General for Tax Ad-
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ministration completes a study detailing the impact that 
such closures would have on taxpayer compliance and sub-
mits such study to the Committees on Appropriatons of 
the House of Representatives and the Senate for review: 
Provided, That no funds shall be obligated by the Internal 
Revenue Service for such purposes for 60 days after re-
ceipt of such study: Provided further, That the Internal 
Revenue Service shall consult with stakeholder organiza-
tions, including but no limited to, the National Taxpayer 
Advocate, the Internal Revenue Service Oversight Board, 
the Treasury Inspector General for Tax Administration, 
and Internal Revenue Service employees with respect to 
the types of data to be included in the model that will 
determine which Taxpayer Assistance Centers should be 
closed and the relative weight of such data as it relates 
to such model. 
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