123STA T . 31 65PUBLIC LA W 111 – 11 7—DE C. 16 , 2 0 0 9HEALT H INSUR AN C ETA X CRE D IT AD M INISTRATI O N Forexp e ns es ne c ess a r yt o im p l ement t h e health ins u rance tax cre d it included in the T rade A cto f20 02 (P u b lic L a w1 0 7– 210 ),$ 1 5 ,512,000 . ADMINISTRATI V E P ROVISIONS — INTERNAL REVENUE SERVICE ( INCLUDIN G TRANS F ER OF FUNDS )S EC. 101. N ot to exceed 5 percent of any appropriation made a v ailable in this Act to the I nternal R evenue Service or not to exceed 3 percent of appropriations under the headin g‘ ‘ E nforcement ’ ’ may be transferred to any other Internal Revenue Service appro - priation upon the advance approval of the C ommittees 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. 10 4 . 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– 8 00 help line service for taxpayers. The Commissioner shall con- tinue to ma k e 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. O f the funds made available by this Act to the Internal Revenue Service, not less than $7,100,000,000 shall be available only for tax enforcement. In addition, of the funds made available by this Act to the Internal Revenue Service, and sub j ect to the same terms and conditions, $8 9 0,000,000 shall be available for enhanced tax law enforcement. SEC. 10 6 . 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 q ualified tax collection contract (as defined in section 6306 of the Internal Revenue Code of 1986). ADMINISTRATIVE PROVISIONS— D EPARTMENT OF THE TREASUR Y (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 authori z edbylaw(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. Contrac t s. Con fide ntia l it y .
