S.3290

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 passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies for, real properties leased or owned overseas, when necessary for the performance of official business; executive direction program activities; international affairs and economic policy activities; domestic finance and tax policy activities, including technical assistance to State, local, and territorial entities; and Treasury-wide management policies and programs activities, $292,476,000: Provided, That of the amount appropriated under this heading—

1. (1) not to exceed $1,350,000 is for official reception and representation expenses, of which $1,000,000 is available until January 30, 2027, for hosting the G20 Financial Summit;
2. (2) not to exceed $258,000 is for unforeseen emergencies of a confidential nature to be allocated and expended under the direction of the Secretary of the Treasury and to be accounted for solely on the Secretary’s certificate; and
3. (3) not to exceed $42,000,000 shall remain available until September 30, 2027, for—
   1. (A) the Treasury-wide Financial Statement Audit and Internal Control Program;
   2. (B) information technology modernization requirements;
   3. (C) the audit, oversight, and administration of the Gulf Coast Restoration Trust Fund;
   4. (D) the development and implementation of programs within the Office of Cybersecurity and Critical Infrastructure Protection, including entering into cooperative agreements;
   5. (E) operations and maintenance of facilities; and
   6. (F) international operations.

committee on foreign investment in the united states fund

(including transfer of funds)

For necessary expenses of the Committee on Foreign Investment in the United States, $21,000,000, to remain available until expended: Provided, That the chairperson of the Committee may transfer such amounts to any department or agency represented on the Committee (including the Department of the Treasury) upon the prior approval of the Committees on Appropriations of the House of Representatives and the Senate: Provided further, That amounts so transferred shall remain available until expended for expenses of implementing section 721 of the Defense Production Act of 1950, as amended (50 U.S.C. 4565), and shall be available in addition to any other funds available to any department or agency: Provided further, That fees authorized by section 721(p) of such Act shall be credited to this appropriation as offsetting collections: Provided further, That the total amount appropriated under this heading from the general fund shall be reduced as such offsetting collections are received during fiscal year 2026, so as to result in a total appropriation from the general fund estimated at not more than $0.

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 system against illicit use and to combat rogue nations, terrorist facilitators, weapons of mass destruction proliferators, human rights abusers, money launderers, drug kingpins, and other national security threats, $237,662,000, of which not less than $3,000,000 shall be available for addressing human rights violations and corruption, including activities authorized by the Global Magnitsky Human Rights Accountability Act ( 22 U.S.C. 2656 note): Provided, That of the amounts appropriated under this heading, up to $16,000,000 shall remain available until September 30, 2027.

cybersecurity enhancement account

For salaries and expenses for enhanced cybersecurity for systems operated by the Department of the Treasury, $59,000,000, to remain available until September 30, 2028: 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 of the total amount made available under this heading $6,000,000 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: Provided further, not less than 14 days prior to the obligation of any funds appropriated by this heading in this or any other Act, the Secretary shall submit to the House and Senate Committees on Appropriations a description of each project supported such funds and how the project supports the Department’s cybersecurity strategic plan.

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, $11,007,000, to remain available until September 30, 2028: 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 provided in this Act: Provided further, That none of the funds appropriated under this heading shall be used to support or supplement “Internal Revenue Service—Technology and Operations Support” or “Internal Revenue Service—Business Systems Modernization”: Provided further, not less than 14 days prior to the obligation of any funds appropriated by this heading in this or any other Act, the Secretary shall submit to the House and Senate Committees on Appropriations a description of each project supported such funds and how the project supports the Department’s capital investment strategy.

office of inspector general

salaries and expenses

For necessary expenses of the Office of Inspector General in carrying out the provisions of chapter 4 of title 5, United States Code, $47,160,000, 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, 2027, shall be for audits and investigations conducted pursuant to section 1608 of the Resources and Ecosystems Sustainability, Tourist Opportunities, 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.

treasury inspector general for tax administration

salaries and expenses

For necessary expenses of the Treasury Inspector General for Tax Administration in carrying out chapter 4 of title 5, United States Code, 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; $160,000,000, of which $5,000,000 shall remain available until September 30, 2027; 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.

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 foreign financial intelligence activities, law enforcement, and financial regulation; services authorized by 5 U.S.C. 3109; not to exceed $25,000 for official reception and representation expenses; and for assistance to Federal law enforcement agencies, with or without reimbursement, $190,192,000, of which not to exceed $55,000,000 shall remain available until September 30, 2028.

Bureau Of The Fiscal Service

salaries and expenses

For necessary expenses of operations of the Bureau of the Fiscal Service, $391,109,000; of which not to exceed $8,000,000, to remain available until September 30, 2028, is for information systems modernization initiatives; and of which $5,000 shall be available for official reception and representation expenses.

In addition, $242,000, 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, $157,795,000; of which not to exceed $6,000 shall be available 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 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 and label applications: Provided further, That of the amount appropriated under this heading, $5,000,000, to remain available until September 30, 2027, shall be for the costs associated with enforcement of and education regarding 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 production of circulating coins, numismatic coins, and protective services, including both operating expenses and capital investments: Provided, That the aggregate amount of new liabilities and obligations incurred during fiscal year 2026 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall not exceed $50,000,000.

Community Development Financial Institutions Fund

To carry out the Riegle Community Development and Regulatory 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–III, $324,000,000. Of the amount appropriated under this heading—

1. (1) not less than $188,000,000, 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, 2027, 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—
   1. (A) 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);
   2. (B) up to $3,153,750 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 Congressional 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;
   3. (C) up to $10,000,000, 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; and
   4. (D) $2,000,000 shall be for the Economic Mobility Corps to be operated in conjunction with the Corporation for National and Community Service, pursuant to 42 U.S.C. 12571:

high-poverty area.— Provided, That of the funds provided under this paragraph, excluding those made to community development financial institutions to expand investments that benefit individuals with disabilities and those made to community development financial institutions that serve populations living in persistent poverty counties, the CDFI Fund shall prioritize Financial Assistance awards to organizations that invest and lend in high-poverty areas or in rural areas: Provided further, That for purposes of this paragraph, the term “high-poverty area” means any census tract with a poverty rate of at least 20 percent as measured by the 2016–2020 5-year data series available from the American Community Survey of the Bureau of the Census for all States and Puerto Rico or with a poverty rate of at least 20 percent as measured by the 2020 Island areas Decennial Census data for any territory or possession of the United States;

1. (2) not less than $28,000,000, notwithstanding section 108(e) of Public Law 103–325 (12 U.S.C. 4707(e)), is available until September 30, 2027, for financial assistance, technical assistance, training, and outreach programs designed to benefit Native American, Native Hawaiian, and Alaska Native communities 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;
2. (3) not less than $40,000,000 is available until September 30, 2027, for the Bank Enterprise Award program;
3. (4) not less than $24,000,000, 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, 2027, for a Healthy Food Financing Initiative to provide financial assistance, 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;
4. (5) not less than $9,000,000 is available until September 30, 2027, to provide grants for loan loss reserve funds and to provide technical assistance for small dollar loan programs under section 122 of Public Law 103–325 (12 U.S.C. 4719): Provided, That sections 108(d) and 122(b)(2) of such Public Law shall not apply to the provision of such grants and technical assistance;
5. (6) not less than $35,000,000 is available 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 the development of tools to better assess and inform CDFI investment performance and CDFI program impacts, and up to $300,000 is for administrative expenses to carry out the direct loan program; and

persistent poverty counties.— (7) during fiscal year 2026, 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 Improvement 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 114A shall remain in effect until December 31, 2027: Provided further, That of the funds awarded under this heading, except those provided for the Economic Mobility Corps, 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 paragraph and paragraph (1), the term “persistent poverty counties” means any county, including county equivalent areas in Puerto Rico, 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 2016–2020 5-year data series available from the American Community Survey of the Bureau of the Census or any other territory or possession of the United States that has had 20 percent or more of its population living in poverty over the past 30 years, as measured by the 1990, 2000, 2010, and 2020 Island Areas Decennial Censuses, or equivalent data, of the Bureau of the Census.

Internal Revenue Service

taxpayer services

For necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance 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, $3,207,000,000, of which—

1. (1) not to exceed $183,000,000 shall remain available until September 30, 2027, of which—
   1. (A) not less than $12,000,000 shall be for the Tax Counseling for the Elderly Program;
   2. (B) not less than $26,000,000 shall be available for low-income taxpayer clinic grants, including grants to individual clinics of up to $200,000; and
   3. (C) not less than $45,000,000 shall be available for the Community Volunteer Income Tax Assistance Matching Grants Program for tax return preparation assistance; and
2. (2) not less than $251,600,000 shall be available for operating expenses of the Taxpayer Advocate Service, of which not less than $7,000,000 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 investigations, 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, $5,437,622,000; of which not to exceed $250,000,000 shall remain available until September 30, 2027; of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program; and of which not to exceed $35,000,000 shall be for investigative technology for the Criminal Investigation Division: Provided, That the amount made available for investigative technology for the Criminal Investigation Division shall be in addition to amounts made available for the Criminal Investigation Division under the “Operations Support” heading.

technology and operations support

For necessary expenses to operate 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 technology 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; $3,193,000,000, of which not to exceed $275,000,000 shall remain available until September 30, 2027; 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 September 30, 2028, for research; and 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, the Treasury Inspector General for Tax Administration, and the Comptroller General of the United States detailing each major investment in the Internal Revenue Service’s information technology portfolio, including projection management dashboard; short, plain language summaries describing the investment’s planned total expenditures, development start and end dates, schedule of deliverables between the start and end dates, scope, and results; the actual deliverables, expenditures, and results from the prior quarter; the estimated deliverables, expenditures, and results for the upcoming quarter; risks and mitigation strategies associated with ongoing work; reasons for any cost or schedule variances and any planned cost, schedule, and scope as a consequence; and the cumulative and annual costs since the start date, estimated total and annual operation and maintenance costs, and an explanation of how the investment fulfills the Internal Revenue Service’s information technology objectives and goals: Provided further, That the Internal Revenue Service shall include, in its budget justification for fiscal year 2027, a summary of cost and schedule performance information for its major information technology systems.

administrative provisions—internal revenue service

(including transfer of funds)

Sec. 101. Not to exceed 5 percent of an appropriation 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: Provided, That, notwithstanding the preceding proviso, no funds may be transferred into the appropriation under the heading “Enforcement”.