Sec. 113. In addition to the amounts otherwise made available in this Act for the Internal Revenue Service, $320,000,000, to be available until September 30, 2019, 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 carrying out Public Law 115-97: * 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.

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## SEC. 113 In addition to the amounts otherwise made available in this Act for the Internal Revenue Service, $320,000,000, to be available until September 30, 2019, 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 carrying out Public Law 115-97: * 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. * * * * * * *

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To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec
Public Law 115-97

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Sec. 113

In addition to the amounts otherwise made available in this Act for the Internal Revenue Service, $320,000,000, to be available until September 30, 2019, 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 carrying out Public Law 115-97: * 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.

Pub. L.Public Law 115-97

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