Sec. 113.
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/bill/114/hr/2029/eah/section-113·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In addition to the amounts otherwise made available in this Act for the Internal Revenue Service, $290,000,000, to be available until September 30, 2017, shall be transferred by the Commissioner to the Taxpayer Services , Enforcement , or Operations Support accounts of the Internal Revenue Service for an additional amount to be used solely for measurable improvements in the customer service representative level of service rate, to improve the identification and prevention of refund fraud and identity theft, and to enhance cybersecurity to safeguard taxpayer data: , That such funds shall supplement, not supplant any other amounts made available by the Internal Revenue Service for such purpose:
Provided , That such funds shall not be available until the Commissioner submits to the Committees on Appropriations of the House of Representatives and the Senate a spending plan for such funds: Provided further , That such funds shall not be used to support any provision of Provided further Public Law 111–148 , Public Law 111–152 , or any amendment made by either such Public Law.
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- Pub. L. 111-148
- Pub. L. 111-152
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Sec. 113
Pub. L.Pub. L. 111-148
Pub. L.Pub. L. 111-152
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