H. J. Res. 31—128 
CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity for sys-
tems operated by the Department of the Treasury, $25,208,000, 
to remain available until September 30, 2021: Provided, That such 
funds shall supplement and not supplant any other amounts made 
available to the Treasury offices and bureaus for cybersecurity: 
Provided further, That the Chief Information Officer of the indi-
vidual offices and bureaus shall submit a spend plan for each 
investment to the Treasury Chief Information Officer for approval: 
Provided further, That the submitted spend plan shall be reviewed 
and approved by the Treasury Chief Information Officer prior to 
the obligation of funds under this heading: Provided further, That 
of the total amount made available under this heading $1,000,000 
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 
supplement 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 repairs and renovations 
to buildings owned by the Department of the Treasury, $4,000,000, 
to remain available until September 30, 2021: Provided, That these 
funds shall be transferred to accounts and in amounts as necessary 
to satisfy the requirements of the Department’s offices, bureaus, 
and other organizations: Provided further, That this transfer 
authority shall be in addition to any other transfer authority pro-
vided in this Act: Provided further, That none of the funds appro-
priated under this heading shall be used to support or supplement 
‘‘Internal Revenue Service, Operations Support’’ or ‘‘Internal Rev-
enue Service, Business 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, 
$37,044,000, including hire of passenger motor vehicles; of which 
not to exceed $100,000 shall be available for unforeseen emergencies 
of a confidential 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 September 30, 2020, shall 
be for audits and investigations conducted pursuant to section 1608 
of the Resources and Ecosystems Sustainability, Tourist Opportuni-
ties, and Revived 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.
H. J. Res. 31—129 
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION 
SALARIES AND EXPENSES 
For necessary expenses of the Treasury Inspector General for 
Tax Administration in carrying out the Inspector General Act of 
1978, as amended, 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 Administration; $170,250,000, of which $5,000,000 shall 
remain available until September 30, 2020; of which not to exceed 
$6,000,000 shall be available for official travel expenses; 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 Inspector General for Tax Administration; and 
of which not to exceed $1,500 shall be available for official reception 
and representation expenses. 
SPECIAL INSPECTOR GENERAL FOR THE TROUBLED ASSET RELIEF 
PROGRAM 
SALARIES AND EXPENSES 
For necessary expenses of the Office of the Special Inspector 
General in carrying out the provisions of the Emergency Economic 
Stabilization Act of 2008 (Public Law 110–343), $23,000,000. 
FINANCIAL CRIMES ENFORCEMENT NETWORK 
SALARIES AND EXPENSES 
For necessary expenses of the Financial Crimes Enforcement 
Network, including hire of passenger motor vehicles; travel and 
training expenses of non-Federal and foreign government personnel 
to attend meetings and training concerned with domestic and for-
eign financial intelligence activities, law enforcement, and financial 
regulation; services authorized by 5 U.S.C. 3109; not to exceed 
$12,000 for official reception and representation expenses; and for 
assistance to Federal law enforcement agencies, with or without 
reimbursement, $117,800,000, of which not to exceed $34,335,000 
shall remain available until September 30, 2021. 
BUREAU OF THE FISCAL SERVICE 
SALARIES AND EXPENSES 
For necessary expenses of operations of the Bureau of the 
Fiscal Service, $338,280,000; of which not to exceed $4,210,000, 
to remain available until September 30, 2021, is for information 
systems modernization initiatives; and of which $5,000 shall be 
available for official reception and representation expenses. 
In addition, $165,000, 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.
H. J. Res. 31—130 
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, $119,600,000; of which not to exceed $6,000 for official 
reception and representation expenses; and of which not to exceed 
$50,000 shall be available for cooperative research and development 
programs for laboratory services; and provision of laboratory assist-
ance 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, 2020, shall be for the costs associated 
with enforcement of the trade practice provisions of the Federal 
Alcohol Administration 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 produc-
tion of circulating coins, numismatic coins, and protective services, 
including both operating expenses and capital investments: Pro-
vided, That the aggregate amount of new liabilities and obligations 
incurred during fiscal year 2019 under such section 5136 for circu-
lating coinage and protective service capital investments of the 
United States Mint shall not exceed $30,000,000. 
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND 
PROGRAM ACCOUNT 
To carry out the Riegle Community Development and Regu-
latory 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–3, 
$250,000,000. Of the amount appropriated under this heading— 
(1) not less than $160,000,000, notwithstanding section 
108(e) of Public Law 103–325 (12 U.S.C. 4707(e)) with regard 
to Small and/or Emerging Community Development Financial 
Institutions Assistance awards, is available until September 
30, 2020, for financial assistance and technical assistance 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 
outreach under section 109 of Public Law 103–325 (12 U.S.C. 
4708), of which up to $2,527,250 may be used for the cost 
of direct loans, and of which up to $3,000,000, notwithstanding 
subsection (d) of section 108 of Public Law 103–325 (12 U.S.C. 
4707 (d)), may be available to provide financial assistance, 
technical assistance, training, and outreach to community 
development financial institutions to expand investments that 
benefit individuals with disabilities: Provided, That the cost
H. J. Res. 31—131 
of direct and guaranteed loans, including the cost of modifying 
such loans, shall be as defined in section 502 of the Congres-
sional Budget Act of 1974: Provided further, That these funds 
are available to subsidize gross obligations for the principal 
amount of direct loans not to exceed $25,000,000; 
(2) not less than $16,000,000, notwithstanding section 
108(e) of Public Law 103–325 (12 U.S.C. 4707(e)), is available 
until September 30, 2020, for financial assistance, technical 
assistance, training, and outreach programs designed to benefit 
Native American, Native Hawaiian, and Alaska Native commu-
nities 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 
organizations, and other suitable providers; 
(3) not less than $25,000,000 is available until September 
30, 2020, for the Bank Enterprise Award program; 
(4) not less than $22,000,000, notwithstanding subsections 
(d) and (e) of section 108 of Public Law 103–325 (12 U.S.C. 
4707(d) and (e)), is available until September 30, 2020, for 
a Healthy Food Financing Initiative to provide financial assist-
ance, technical assistance, training, and outreach to community 
development financial institutions for the purpose of offering 
affordable financing and technical assistance to expand the 
availability of healthy food options in distressed communities; 
(5) up to $27,000,000 is available until September 30, 2019, 
for administrative expenses, including administration of CDFI 
fund programs and the New Markets Tax Credit Program, 
of which not less than $1,000,000 is for development of tools 
to better assess and inform CDFI investment performance, 
and up to $300,000 is for administrative expenses to carry 
out the direct loan program; and 
(6) during fiscal year 2019, 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 commit-
ments 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 commit-
ments to guarantee bonds and notes under such section 114A 
shall not exceed $500,000,000: Provided further, That such 
section 114A shall remain in effect until December 31, 2019: 
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) above, the term ‘‘persistent poverty 
counties’’ means any county 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 2011–2015 5-year data series available from the American 
Community Survey of the Census Bureau.
H. J. Res. 31—132 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Service to 
provide taxpayer services, including pre-filing assistance and edu-
cation, filing and account services, taxpayer advocacy services, and 
other services as authorized by 5 U.S.C. 3109, at such rates as 
may be determined by the Commissioner, $2,491,554,000, of which 
not less than $9,890,000 shall be for the Tax Counseling for the 
Elderly Program, of which not less than $12,000,000 shall be avail-
able for low-income taxpayer clinic grants, of which not less than 
$18,000,000, to remain available until September 30, 2020, shall 
be available for a Community Volunteer Income Tax Assistance 
matching grants program for tax return preparation assistance, 
and of which not less than $207,000,000 shall be available for 
operating expenses of the Taxpayer Advocate Service: Provided, 
That of the amounts made available for the Taxpayer Advocate 
Service, not less than $5,500,000 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 conduct criminal investiga-
tions, to enforce criminal statutes related to violations of internal 
revenue laws and other financial crimes, to purchase and hire 
passenger motor vehicles (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, $4,860,000,000, of which not 
to exceed $50,000,000 shall remain available until September 30, 
2020, and of which not less than $60,257,000 shall be for the 
Interagency Crime and Drug Enforcement program. 
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)); 
the operations of the Internal Revenue Service Oversight Board; 
and other services as authorized by 5 U.S.C. 3109, at such rates 
as may be determined by the Commissioner; $3,724,000,000, of 
which not to exceed $50,000,000 shall remain available until Sep-
tember 30, 2020; of which not to exceed $10,000,000 shall remain 
available until expended for acquisition of equipment and construc-
tion, repair and renovation of facilities; of which not to exceed 
$1,000,000 shall remain available until September 30, 2021, for 
research; of which not to exceed $20,000 shall be for official recep-
tion and representation 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 Appropriations of the
H. J. Res. 31—133 
House of Representatives and the Senate and the Comptroller Gen-
eral of the United States detailing the cost and schedule perform-
ance for its major information technology investments, including 
the purpose and life-cycle stages of the investments; the reasons 
for any cost and schedule variances; the risks of such investments 
and strategies the Internal Revenue Service is using to mitigate 
such risks; and the expected developmental milestones to be 
achieved and costs to be incurred in the next quarter: Provided 
further, That the Internal Revenue Service shall include, in its 
budget justification for fiscal year 2020, a summary of cost and 
schedule performance information for its major information tech-
nology systems. 
BUSINESS SYSTEMS MODERNIZATION 
For necessary expenses of the Internal Revenue Service’s busi-
ness systems modernization program, $150,000,000, to remain avail-
able until September 30, 2021, 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 
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 detailing the cost 
and schedule performance for major information technology invest-
ments, including the purposes and life-cycle stages of the invest-
ments; the reasons for any cost and schedule variances; the risks 
of such investments and the strategies the Internal Revenue Service 
is using to mitigate such risks; and the expected developmental 
milestones to be achieved and costs to be incurred in the next 
quarter. 
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 101. Not to exceed 4 percent of the appropriation made 
available in this Act to the Internal Revenue Service under the 
‘‘Enforcement’’ heading, and not to exceed 5 percent of any other 
appropriation made available in this Act to the Internal Revenue 
Service, may be transferred to any other Internal Revenue Service 
appropriation upon the advance approval of the Committees on 
Appropriations of the House of Representatives and the Senate. 
SEC. 102. The Internal Revenue Service shall maintain an 
employee training program, which shall include the following topics: 
taxpayers’ rights, dealing courteously with taxpayers, cross-cultural 
relations, ethics, and the impartial application of tax law. 
SEC. 103. The Internal Revenue Service shall institute and 
enforce policies and procedures that will safeguard the confiden-
tiality of taxpayer information and protect 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 facili-
ties and increased staffing to provide sufficient and effective 1– 
800 help line service for taxpayers. The Commissioner shall con-
tinue to make improvements to the Internal Revenue Service 1–
H. J. Res. 31—134 
800 help line service a priority and allocate resources necessary 
to enhance the response time to taxpayer communications, particu-
larly 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 victim 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 Constitution of the United States. 
SEC. 107. None of the funds made available in this Act may 
be used by the Internal Revenue Service to target groups for regu-
latory 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 expended on con-
ferences that do not adhere to the procedures, verification processes, 
documentation requirements, and policies issued by the Chief 
Financial Officer, Human Capital Office, and Agency-Wide Shared 
Services as a result 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 Anaheim, California’’ (Ref-
erence 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. 
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. Except to the extent provided in section 6014, 6020, 
or 6201(d) of the Internal Revenue Code of 1986, no funds in 
this or any other Act shall be available to the Secretary of the 
Treasury to provide to any person a proposed final return or state-
ment for use by such person to satisfy a filing or reporting require-
ment under such Code. 
SEC. 112. In addition to the amounts otherwise made available 
in this Act for the Internal Revenue Service, $77,000,000, to be 
available until September 30, 2020, shall be transferred by the 
Commissioner to the ‘‘Taxpayer Services’’, ‘‘Enforcement’’, or ‘‘Oper-
ations Support’’ accounts of the Internal Revenue Service for an 
additional amount to be used solely for carrying out Public Law 
115–97: Provided, That such funds shall not be available until 
the Commissioner submits to the Committees on Appropriations 
of the House of Representatives and the Senate a spending plan 
for such funds.
H. J. Res. 31—135 
ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY 
(INCLUDING TRANSFERS OF FUNDS) 
SEC. 113. 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. 114. Not to exceed 2 percent of any appropriations in 
this title made available under the headings ‘‘Departmental 
Offices—Salaries and Expenses’’, ‘‘Office of Inspector General’’, ‘‘Spe-
cial Inspector General for the Troubled Asset Relief Program’’, 
‘‘Financial Crimes Enforcement Network’’, ‘‘Bureau of the Fiscal 
Service’’, and ‘‘Alcohol and Tobacco Tax and Trade Bureau’’ may 
be transferred between such appropriations upon the advance 
approval of the Committees on Appropriations of the House of 
Representatives and the Senate: Provided, That no transfer under 
this section may increase or decrease any such appropriation by 
more than 2 percent. 
SEC. 115. Not to exceed 2 percent of any appropriation made 
available in this Act to the Internal Revenue Service may be trans-
ferred to the Treasury Inspector General for Tax Administration’s 
appropriation upon the advance approval of the Committees on 
Appropriations of the House of Representatives and the Senate: 
Provided, That no transfer may increase or decrease any such 
appropriation by more than 2 percent. 
SEC. 116. None of the funds appropriated in this Act or other-
wise 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. 117. The Secretary of the Treasury may transfer funds 
from the ‘‘Bureau of the Fiscal Service-Salaries and Expenses’’ 
to the Debt Collection Fund as necessary to cover the costs of 
debt collection: Provided, That such amounts shall be reimbursed 
to such salaries and expenses account from debt collections received 
in the Debt Collection Fund. 
SEC. 118. None of the funds appropriated or otherwise made 
available by this or any other Act may be used by the United 
States Mint to construct or operate any museum 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. 119. None of the funds appropriated or otherwise made 
available by this or any other Act or source to the Department 
of the Treasury, the Bureau of Engraving and Printing, and the 
United States Mint, individually or collectively, may be used to 
consolidate any or all functions of the Bureau of Engraving and 
Printing and the United States Mint without the explicit approval
H. J. Res. 31—136 
of the House Committee on Financial Services; the Senate Com-
mittee on Banking, Housing, and Urban Affairs; and the Commit-
tees on Appropriations of the House of Representatives and the 
Senate. 
SEC. 120. Funds appropriated by this Act, or made available 
by the transfer of funds in this Act, for the Department of the 
Treasury’s intelligence or intelligence related 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 2019 until the enactment of the Intelligence Authoriza-
tion Act for Fiscal Year 2019. 
SEC. 121. Not to exceed $5,000 shall be made available from 
the Bureau of Engraving and Printing’s Industrial Revolving Fund 
for necessary official reception and representation expenses. 
SEC. 122. The Secretary of the Treasury shall submit a Capital 
Investment Plan to the Committees on Appropriations of the Senate 
and the House of Representatives not later than 30 days following 
the submission of the annual budget submitted by the President: 
Provided, That such Capital Investment Plan shall include capital 
investment spending from all accounts within the Department of 
the Treasury, including but not limited to the Department-wide 
Systems and Capital Investment Programs account, Treasury Fran-
chise Fund account, and the Treasury Forfeiture Fund account: 
Provided further, That such Capital Investment Plan shall include 
expenditures occurring in previous fiscal years for each capital 
investment project that has not been fully completed. 
SEC. 123. 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 Representa-
tives and the Senate on the amount of total funds charged to 
each office by the Franchise 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 description 
of the role customers have in governing in the Franchise Fund. 
SEC. 124. During fiscal year 2019— 
(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 Service, to issue, revise, or finalize any 
regulation, revenue ruling, or other guidance not limited to 
a particular taxpayer relating to the standard which is used 
to determine whether an organization is operated exclusively 
for the promotion of social welfare for purposes of section 
501(c)(4) of the Internal Revenue Code of 1986 (including the 
proposed regulations 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 determinations shall 
apply after the date of the enactment of this Act for purposes 
of determining status under section 501(c)(4) of such Code 
of organizations created on, before, or after such date. 
SEC. 125. (a) Not later than 60 days after the end of each 
quarter, the Office of Financial Stability and the Office of Financial 
Research shall submit reports on their activities to the Committees 
on Appropriations of the House of Representatives and the Senate,