II 
Calendar No. 9 
116TH CONGRESS 
1ST SESSION 
H. R. 264 
IN THE SENATE OF THE UNITED STATES 
JANUARY 9, 2019 
Received; read the first time 
JANUARY 10, 2019 
Read the second time and placed on the calendar 
AN ACT 
Making appropriations for financial services and general gov-
ernment for the fiscal year ending September 30, 2019, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
That the following sums are appropriated, out of any 
money in the Treasury not otherwise appropriated, for fi-
nancial services and general government for the fiscal year 
ending September 30, 2019, and for other purposes, 
namely: 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
TITLE I 
DEPARTMENT OF THE TREASURY 
DEPARTMENTAL OFFICES 
SALARIES AND EXPENSES 
For necessary expenses of the Departmental Offices 
including operation and maintenance of the Treasury 
Building and Freedman’s Bank Building; hire of pas-
senger motor vehicles; maintenance, repairs, and improve-
ments of, and purchase of commercial insurance policies 
for, real properties leased or owned overseas, when nec-
essary for the performance of official business; executive 
direction program activities; international affairs and eco-
nomic policy activities; domestic finance and tax policy ac-
tivities, including technical assistance to Puerto Rico; and 
Treasury-wide management policies and programs activi-
ties, $208,751,000: Provided, That of the amount appro-
priated under this heading— 
(1) not to exceed $700,000 is for official recep-
tion and representation expenses, of which necessary 
amounts shall be available for expenses to support 
activities of the Financial Action Task Force, and 
not to exceed $350,000 shall be for other official re-
ception and representation expenses; 
(2) not to exceed $258,000 is for unforeseen 
emergencies of a confidential nature to be allocated 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
and expended under the direction of the Secretary of 
the Treasury and to be accounted for solely on the 
Secretary’s certificate; and 
(3) not to exceed $24,000,000 shall remain 
available until September 30, 2020, for— 
(A) the Treasury-wide Financial Statement 
Audit and Internal Control Program; 
(B) information technology modernization 
requirements; 
(C) the audit, oversight, and administra-
tion of the Gulf Coast Restoration Trust Fund; 
(D) the development and implementation 
of programs within the Office of Critical Infra-
structure Protection and Compliance Policy, in-
cluding entering into cooperative agreements; 
(E) operations and maintenance of facili-
ties; and 
(F) international operations. 
OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE 
SALARIES AND EXPENSES 
For the necessary expenses of the Office of Terrorism 
and Financial Intelligence to safeguard the financial sys-
tem against illicit use and to combat rogue nations, ter-
rorist 
facilitators, 
weapons 
of 
mass 
destruction 
proliferators, money launderers, drug kingpins, and other 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
national security threats, $159,000,000: Provided, That of 
the amount appropriated under this heading: (1) up to 
$33,500,000 may be transferred to the Departmental Of-
fices Salaries and Expenses appropriation and shall be 
available for administrative support to the Office of Ter-
rorism and Financial Intelligence; and (2) up to 
$10,000,000 shall remain available until September 30, 
2020: Provided further, That of the amount appropriated 
under this heading, not less than $1,000,000 shall be used 
to support and augment new and ongoing investigations 
into the illicit trade of synthetic opioids, particularly 
fentanyl and its analogues, originating from the People’s 
Republic of China: Provided further, That not later than 
180 days after the date of the enactment of this Act, the 
Secretary of the Treasury, in coordination with the Ad-
ministrator of the Drug Enforcement Administration and 
the heads of other Federal agencies, as appropriate, shall 
submit a comprehensive report (which shall be submitted 
in unclassified form, but may include a classified annex) 
summarizing efforts by actors in the People’s Republic of 
China to subvert United States laws and to supply illicit 
synthetic opioids to persons in the United States, includ-
ing up-to-date estimates of the scale of illicit synthetic 
opioids flows from the People’s Republic of China, to the 
Committee on Appropriations, the Committee on Home-
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
land Security, and the Committee on Financial Services 
of the House of Representatives and the Committee on 
Appropriations, the Committee on Homeland Security and 
Governmental Affairs, and the Committee on Banking, 
Housing, and Urban Affairs of the Senate. 
CYBERSECURITY ENHANCEMENT ACCOUNT 
For salaries and expenses for enhanced cybersecurity 
for systems 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 Treas-
ury offices and bureaus for cybersecurity: Provided fur-
ther, That the Chief Information Officer of the individual 
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 In-
formation 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 in-
vestments made under this heading: Provided further, 
That such funds shall supplement and not supplant any 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
other amounts made available to the Treasury Chief Infor-
mation 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 re-
pairs and renovations to buildings owned by the Depart-
ment 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 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 under this head-
ing shall be used to support or supplement ‘‘Internal Rev-
enue Service, Operations Support’’ or ‘‘Internal Revenue 
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 pas-
senger motor vehicles; of which not to exceed $100,000 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
shall be available for unforeseen emergencies of a con-
fidential 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 Sep-
tember 30, 2020, shall be for audits and investigations 
conducted pursuant to section 1608 of the Resources and 
Ecosystems Sustainability, Tourist Opportunities, and Re-
vived 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. 
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 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; 
$169,634,000, 
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 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
a confidential nature, to be allocated and expended under 
the direction of the Inspector General for Tax Administra-
tion; 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), $17,500,000. 
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 and training expenses of non-Federal and 
foreign government personnel to attend meetings and 
training concerned with domestic and foreign financial in-
telligence activities, law enforcement, and financial regula-
tion; services authorized by 5 U.S.C. 3109; not to exceed 
$10,000 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. 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
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 ex-
ceed $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. 
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, $111,439,000; of which not to 
exceed $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: Provided, That of the 
amount appropriated under this heading, $5,000,000 shall 
be for the costs of accelerating the processing of formula 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
and label applications: Provided further, That of the 
amount appropriated under this heading, $5,000,000, to 
remain available until September 30, 2020. 
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: Provided, That 
the aggregate amount of new liabilities and obligations in-
curred during fiscal year 2019 under such section 5136 
for circulating coinage and protective service capital in-
vestments 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 
Regulatory Improvements 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 ap-
propriated under this heading— 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
(1) not less than $182,000,000, notwith-
standing section 108(e) of Public Law 103–325 (12 
U.S.C. 4707(e)) with regard to Small and/or Emerg-
ing Community Development Financial Institutions 
Assistance awards, is available until September 30, 
2020, for financial assistance and technical assist-
ance 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 
$2,680,000 may be used for the cost of direct loans: 
Provided, That the cost 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 obliga-
tions 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 com-
munities and provided primarily through qualified 
community development lender organizations with 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
experience and expertise in community development 
banking and lending in Indian country, Native 
American organizations, tribes and tribal organiza-
tions, and other suitable providers; 
(3) not less than $25,000,000 is available until 
September 30, 2020, for the Bank Enterprise Award 
program; 
(4) up to $27,000,000 is available until Sep-
tember 30, 2019, for administrative expenses, in-
cluding 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 perform-
ance, and up to $300,000 is for administrative ex-
penses to carry out the direct loan program; and 
(5) 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 commitments 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 commitments to guarantee bonds and notes 
under 
such 
section 
114A 
shall 
not 
exceed 
$500,000,000: Provided further, That such section 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
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 sec-
tion, 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 cen-
suses and the 2011–2015 5-year data series avail-
able from the American Community Survey of the 
Census Bureau. 
INTERNAL REVENUE SERVICE 
TAXPAYER SERVICES 
For necessary expenses of the Internal Revenue Serv-
ice to provide taxpayer services, including pre-filing assist-
ance and education, 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, $2,506,554,000, 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 
available for low-income taxpayer clinic grants, of which 
not less than $20,000,000, to remain available until Sep-
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
tember 30, 2020, shall be available for a Community Vol-
unteer Income Tax Assistance matching grants program 
for tax return preparation assistance, and of which not 
less than $206,000,000 shall be available for operating ex-
penses 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 con-
duct criminal investigations, to enforce criminal statutes 
related to violations of internal revenue laws and other fi-
nancial crimes, to purchase and hire passenger motor vehi-
cles (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 Serv-
ice to support taxpayer services and enforcement pro-
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS
HR 264 PCS 
grams, including rent payments; facilities services; print-
ing; postage; physical security; headquarters and other 
IRS-wide administration activities; research and statistics 
of income; telecommunications; information technology de-
velopment, enhancement, operations, maintenance, and se-
curity; 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; $3,709,000,000, of which not to exceed 
$50,000,000 shall remain available until September 30, 
2020; of which not to exceed $10,000,000 shall remain 
available until expended for acquisition of equipment and 
construction, repair and renovation of facilities; of which 
not to exceed $1,000,000 shall remain available until Sep-
tember 30, 2021, for research; of which not to exceed 
$20,000 shall be for official reception 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 House of Representatives and the Senate and the 
Comptroller General of the United States detailing the 
cost and schedule performance for its major information 
technology investments, including the purpose and life- 
cycle stages of the investments; the reasons for any cost 
VerDate Sep 11 2014 
22:21 Jan 10, 2019
Jkt 089200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H264.PCS
H264
kjohnson on DSK79L0C42 with BILLS