H. R. 1105—112 
which not less than $57,252,000 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 ‘‘Operations 
Support’’ solely for the purposes of the Interagency Crime and 
Drug Enforcement program: Provided further, That this transfer 
authority shall be in addition to any other transfer authority pro-
vided in this Act. 
OPERATIONS SUPPORT 
For necessary expenses of the Internal Revenue 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 statistics of income; telecommunications; information tech-
nology development, enhancement, operations, maintenance, and 
security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); 
and other services as authorized by 5 U.S.C. 3109, at such rates 
as may be determined by the Commissioner; $3,867,011,000, of 
which up to $75,000,000 shall remain available until September 
30, 2010, for information technology support; of which not to exceed 
$1,000,000 shall remain available until September 30, 2011, for 
research; of which not less than $2,000,000 shall be for the Internal 
Revenue Service Oversight Board; and of which not to exceed 
$25,000 shall be for official reception and representation. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Service’s busi-
ness systems modernization program, $229,914,000, to remain avail-
able until September 30, 2011, for the capital asset acquisition 
of information technology systems, including management and 
related contractual costs of said acquisitions, including related 
Internal Revenue Service labor costs, and contractual costs associ-
ated with operations authorized by 5 U.S.C. 3109: Provided, That, 
with the exception of labor costs, none of these funds may be 
obligated until the Internal Revenue Service submits to the Commit-
tees on Appropriations, and such Committees approve, a plan for 
expenditure that: (1) meets the capital planning and investment 
control review requirements established by the Office of Manage-
ment and Budget, including Circular A–11; (2) complies 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 Government Accountability 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), $15,406,000.
H. R. 1105—113 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE 
(INCLUDING TRANSFER OF FUNDS) 
SEC. 101. Not to exceed 5 percent of any appropriation made 
available in this Act to the Internal Revenue Service or not to 
exceed 3 percent of appropriations under the heading ‘‘Enforcement’’ 
may be transferred to any other Internal Revenue Service appro-
priation upon the advance approval of the Committees on Appro-
priations. 
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 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 staffing 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. Of the funds made available by this Act to the 
Internal Revenue Service, not less than $6,997,000,000 shall be 
available only for tax enforcement. In addition, of the funds made 
available by this Act to the Internal Revenue Service, and subject 
to the same terms and conditions, $490,000,000 shall be available 
for enhanced tax law enforcement. 
SEC. 106. None of the funds made available in this Act may 
be used to enter into, renew, extend, administer, implement, enforce, 
or provide oversight of any qualified tax collection contract (as 
defined in section 6306 of the Internal Revenue Code of 1986). 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 107. 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. 108. 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 
Crimes Enforcement Network, and Bureau of the Public Debt, may 
be transferred between such appropriations upon the advance 
approval of the Committees on Appropriations: Provided, That no