118 STAT. 3240 PUBLIC LAW 108–447—DEC. 8, 2004 of the Taxpayer 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 Service for information systems and telecommunications support, including developmental information systems and operational information systems; the 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 Commissioner, $1,590,492,000, of which $200,000,000 shall remain available until September 30, 2006. BUSINESS SYSTEMS MODERNIZATION For necessary expenses of the Internal Revenue Service, $205,000,000, to remain available until September 30, 2007, for the capital asset acquisition of information technology systems, including management and related contractual costs of said acquisi tions, including contractual costs associated with operations author ized by 5 U.S.C. 3109: Provided, That none of these funds may be obligated until the Internal Revenue Service submits to the Committees on Appropriations, and such Committees approve, a plan for expenditure that: (1) meets the capital planning and invest ment control review requirements established by the Office of Management and Budget, including Circular A–11 part 3; (2) com plies 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 Govern ment. 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), $34,841,000. GENERAL PROVISIONS—INTERNAL REVENUE SERVICE SEC. 201. 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 ‘‘Tax Law Enforcement’’ may be transferred to any other Internal Revenue Service appropriation upon the advance approval of the Committees on Appropriations. SEC. 202. 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 the taxpayers, and in cross cultural relations. SEC. 203. The Internal Revenue Service shall institute and enforce policies and procedures that will safeguard the confiden tiality of taxpayer information. 26 USC 6103 note. 26 USC 7804 note.
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