Sec. 738.
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/bill/113/hr/2786/rh/section-738·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
None of the funds made available by this Act may be used to pay more than 75 percent of the salary of any senior Internal Revenue Service official during the period beginning on July 1, 2014, and ending on September 30, 2014, unless as of July 1, 2014, the Treasury Inspector General for Tax Administration certifies that the recommendations contained in audit report 2013–10–053 (Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review) have been implemented by the Internal Revenue Service. For the purposes of this section, the term senior Internal Revenue Service official means the Commissioner of Internal Revenue and any Deputy Commissioner of Internal Revenue.