Sec. 15001. In addition to the amounts otherwise available to the Internal Revenue Service in fiscal year 2020, $250,000,000, to remain available until September 30, 2021, shall be available to prevent, prepare for, and respond to coronavirus, domestically or internationally, including costs associated with the extended filing season and implementation of the Families First Coronavirus Response Act: * Provided, That such funds may 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 to prevent, prepare for, and respond to coronavirus, domestically or internationally: Provided further, That the Committees on Appropriations of the House of Representatives and the Senate shall be notified in advance of any such transfer: Provided further, That such transfer authority is in addition to any other transfer authority provided by law: Provided further, That not later than 30 days after the date of enactment of this Act, the Commissioner shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spending plan for such funds: Provided further*, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985.

413 words·~2 min read·/statute-compilations/comps-15754/sec-15001

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

## SEC. 15001 In addition to the amounts otherwise available to the Internal Revenue Service in fiscal year 2020, $250,000,000, to remain available until September 30, 2021, shall be available to prevent, prepare for, and respond to coronavirus, domestically or internationally, including costs associated with the extended filing season and implementation of the Families First Coronavirus Response Act: * Provided*, That such funds may 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 to prevent, prepare for, and respond to coronavirus, domestically or internationally: * Provided further*, That the Committees on Appropriations of the House of Representatives and the Senate shall be notified in advance of any such transfer: * Provided further*, That such transfer authority is in addition to any other transfer authority provided by law: * Provided further*, That not later than 30 days after the date of enactment of this Act, the Commissioner shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spending plan for such funds: * Provided further*, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. ## THE JUDICIARY ### Supreme Court of the United States #### salaries and expenses For an additional amount for “Salaries and Expenses”, $500,000, to prevent, prepare for, and respond to coronavirus, domestically or internationally: * Provided*, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. ### Courts of Appeals, District Courts, and Other Judicial Services #### salaries and expenses For an additional amount for “Salaries and Expenses”, $6,000,000, to prevent, prepare for, and respond to coronavirus, domestically or internationally: * Provided*, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. #### defender services For an additional amount for “Defender Services”, $1,000,000, to remain available until expended, to prevent, prepare for, and respond to coronavirus, domestically or internationally: * Provided*, That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. ## administrative provision ### video teleconferencing for criminal proceeding