[House Report 113-508]
[From the U.S. Government Publishing Office]


113th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 2d Session                                                     113-508

======================================================================



 
  FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS BILL, 2015

                                _______
                                

  July 2, 2014.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

          Mr. Crenshaw, from the Committee on Appropriations, 
                        submitted the following

                              R E P O R T

                             together with

                            DISSENTING VIEWS

                        [To accompany H.R. 5016]

    The Committee on Appropriations submits the following 
report in explanation of the accompanying bill making 
appropriations for financial services and general government 
for the fiscal year ending September 30, 2015.

                        INDEX TO BILL AND REPORT

                                                            Page number

                                                            Bill Report
Title I--Department of the Treasury........................     2
                                                                      7
Title II--Executive Office of the President and Funds 
    Appropriated to the President..........................    25
                                                                     24
Title III--The Judiciary...................................    39
                                                                     34
Title IV--District of Columbia.............................    48
                                                                     40
Title V--Independent Agencies..............................    59
                                                                     45
Administrative Conference of the United States.............    59
                                                                     45
Bureau of Consumer Financial Protection....................    59
                                                                     46
Consumer Product Safety Commission.........................    62
                                                                     47
Election Assistance Commission.............................
                                                                     49
Federal Communications Commission..........................    62
                                                                     50
Federal Deposit Insurance Corporation......................    63
                                                                     53
Federal Election Commission................................    64
                                                                     53
Federal Labor Relations Authority..........................    64
                                                                     54
Federal Trade Commission...................................    65
                                                                     54
General Services Administration............................    66
                                                                     55
Merit Systems Protection Board.............................    78
                                                                     64
National Archives and Records Administration...............    79
                                                                     64
National Credit Union Administration.......................    80
                                                                     66
Office of Government Ethics................................    80
                                                                     66
Office of Personnel Management.............................    81
                                                                     67
Office of Special Counsel..................................    83
                                                                     68
Postal Regulatory Commission...............................    84
                                                                     69
Privacy and Civil Liberties Oversight Board................    84
                                                                     69
Recovery Accountability and Transparency Board.............    84
                                                                     70
Securities and Exchange Commission.........................    85
                                                                     70
Selective Service System...................................    87
                                                                     74
Small Business Administration..............................    87
                                                                     74
United States Postal Service...............................    91
                                                                     79
United States Tax Court....................................    93
                                                                     80
Title VI--General Provisions--This Act.....................    93
                                                                     80
Title VII--General Provisions--Government-wide: 
    Departments, Agencies, and Corporations................   106
                                                                     84
Title VIII--General Provisions--District of Columbia.......   138
                                                                     86
Title IX--Additional General Provisions--Spending Reduction 
    Account................................................   147
                                                                     88
House of Representatives Report Requirements...............
                                                                     88
Dissenting Views...........................................
                                                                    147

                         Highlights of the Bill

    The Financial Services and General Government Subcommittee 
has jurisdiction over a diverse group of agencies responsible 
for regulating the financial and telecommunications industries; 
collecting taxes and providing taxpayer assistance; supporting 
the operations of the White House, the Federal Judiciary, and 
the District of Columbia; managing Federal buildings; and 
overseeing the Federal workforce. The activities of these 
agencies impact nearly every American and are integral to the 
operations of our government.
    However, with the Federal debt expected to continue growing 
in excess of $17 trillion, the Subcommittee is committed to 
reducing the cost and size of government. The bill provides a 
total of $21,285,000,000 in discretionary budget authority for 
fiscal year 2015 which is $566,000,000, or 2.6 percent, below 
the fiscal year 2014 discretionary allocation. The bill is 
$2,256,698,000, or 9.6 percent, below the Administration's 
request.

                         TOTAL BUDGET AUTHORITY
------------------------------------------------------------------------
                                  FY 2014      FY 2015        FY 2015
        ($ in millions)           Enacted      Request    Recommendation
------------------------------------------------------------------------
Discretionary.................       21,851       23,541          21,285
Mandatory.....................       21,229       21,498          21,498
------------------------------------------------------------------------

                        Internal Revenue Service

    The Committee remains troubled by the activities of the 
Internal Revenue Service (IRS) including the inappropriate 
singling out of certain tax-exempt groups based on their 
political beliefs, wasteful spending on conferences and videos, 
and providing bonuses to staff without evaluating their conduct 
or tax compliance. In the fiscal year 2014 Omnibus 
Appropriations Act, the Committee took steps to begin reforming 
the IRS including requiring extensive reporting on IRS 
spending, training and bonuses; prohibiting funds for the 
production of videos that have not been reviewed or certified 
to be appropriate; prohibiting funds for targeting groups for 
regulatory scrutiny based on their ideological beliefs; and 
prohibiting funds for targeting citizens for exercising their 
First Amendment rights. However, the Committee believes that 
more needs to be done to ensure that the IRS is appropriately 
allocating its resources and is not using its authorities to 
single out groups or individuals based on their political or 
ideological beliefs. Given these concerns, the Committee cannot 
support the Administration's proposal to increase the IRS by 
more than $1 billion over the fiscal year 2014 level. The 
Committee recommends providing $10,950,000,000 for the IRS 
which is $340,612,000 below current level and $1,526,527,000 
below the request. This recommendation would fund the IRS below 
their fiscal year 2008 level. In addition, the Committee 
includes the following language to:
     Prohibit funds for IRS employee bonuses and awards 
that do not consider the conduct and tax compliance of such 
employees;
     Prohibit funds for targeting groups for regulatory 
scrutiny based on their ideological beliefs;
     Prohibit funds for targeting citizens for 
exercising their First Amendment rights;
     Prohibit funds for conferences that do not comply 
with the Treasury Inspector General for Tax Administration's 
recommendations regarding conferences;
     Prohibit funds for the production of videos that 
have not been reviewed for cost, topic, tone, and purpose and 
certified to be appropriate;
     Require a report on the amount of official time 
used by IRS employees;
     Prohibit the White House from ordering the IRS to 
determine the tax-exempt status of an organization;
     Require extensive reporting on IRS spending; and
     Provide TIGTA with a $1,625,000 increase to 
enhance its audit and investigative oversight of the IRS.
    The Committee also includes a funding prohibition to 
prevent the Department of the Treasury from implementing their 
proposed or revised regulation regarding the standards and 
definitions used to determine the tax exempt status under 
section 501(c)(4) of the Internal Revenue Code. The Committee 
believes that the Administration should wait until the 
investigations into the inappropriate singling out of certain 
tax-exempt groups based on their political beliefs are 
concluded before proposing make any regulatory changes 
regarding section 501(c)(4). The Committee believes that the 
resources used to promulgate this proposed rule could be better 
spent responding to taxpayers correspondence and phone calls.
    The Committee continues to be concerned with the IRS' role 
in implementation of the Affordable Care Act and the individual 
mandate in particular. At a time when the IRS has demonstrated 
little ability to either self-police or self-correct, the IRS 
has even more authority over Americans' health coverage. The 
Committee finds this expansion of IRS authority to be 
unacceptable and, therefore, prohibits funding to implement the 
individual mandate and prohibits transfers from the Department 
of Health and Human Services to fund the IRS' implementation of 
the Affordable Care Act.

               Small Business and Job Creation Activities

    The bill makes programs that support small businesses and 
assist in private sector job creation a priority. The bill 
provides $195,226,000 for the Small Business Administration's 
business loan program to provide $18,500,000,000 in 7(a) 
lending and $7,500,000,000 in 504 lending. The bill also 
provides $115,000,000 for Small Business Development Centers, 
$15,000,000 for Women's Business Centers and $230,000,000 for 
Treasury's Community Development Financial Institutions Fund 
program. In addition, the bill requires certain regulatory 
agencies to report to the Committee on their efforts to 
eliminate duplicative, outdated and burdensome regulations.

              Law Enforcement and Intelligence Activities

    The bill provides $6,676,746,000 in discretionary funds for 
the operations of the Federal Judiciary to fulfill their 
statutory requirements to process criminal, civil, bankruptcy 
and appellate cases; to supervise defendants and offenders 
living in our communities; and provide defendant representation 
to those that cannot afford it.
    The bill continues to make combating illegal drugs a 
priority by providing $245,000,000 for High Intensity Drug 
Trafficking Areas, which is $51,600,000 above the 
Administration's request, and $95,000,000 for the Drug-Free 
Communities program, which is $9,324,000 above the 
Administration's request.
    For the District of Columbia, the bill provides an increase 
of $1,588,000 for the operations of the District of Columbia 
Courts and an increase of $2,016,000 for the supervision of 
offenders and defendants. These amounts are offset by 
reductions in other Federal payments to the District of 
Columbia.
    For Treasury's financial intelligence activities, the bill 
provides $120,000,000 for the Office of Terrorism and Financial 
Intelligence to enhance their capabilities to combat drug 
lords, terrorists, weapons of mass destruction proliferators, 
rogue nations and other threats. This is $18,000,000 above the 
enacted level and $14,070,000 above the Administration's 
request. In addition, the bill provides $108,661,000 for the 
Financial Crimes Enforcement Network to support the financial 
intelligence requirements of law enforcement and intelligence 
agencies.

                  Program Reductions and Terminations

    In order to pay for the small business and law enforcement 
priorities described above while reducing overall spending, the 
Committee has reduced the operating expenses for many agencies 
below the fiscal year 2014 level including: Department of 
Treasury--Departmental Offices; the Alcohol and Tobacco Tax and 
Trade Bureau; the Bureau of the Fiscal Service; the Internal 
Revenue Service; White House Repair and Restoration; the 
Council of Economic Advisors; the Court of International Trade; 
the Office of Administration; the Vice President's Office and 
Residence; Federal payments for the District of Columbia for 
resident tuition support, school improvement, and emergency 
planning and security; the Federal Trade Commission; the 
General Services Administration; the Merit Systems Protection 
Board; the National Archives and Records Administration; the 
Recovery and Accountability Oversight Board; the Selective 
Service System; and the Tax Court.
    In addition, the bill eliminates funding for several 
programs including: Treasury's Department-Wide Systems and 
Capital Investment; Executive Office of the President-
Unanticipated Needs and Data-Driven Innovation; a Federal 
payment for the District of Columbia Water and Sewer Authority; 
the Christopher Columbus Fellowship Foundation; the Election 
Assistance Commission; the Harry S Truman Scholarship 
Foundation; the Morris K. Udall and Stewart L. Udall 
Foundation; and the Public Company and Accounting Oversight 
Board's scholarship program.

          Additional Transparency and Accountability Measures

    The bill includes the following language to increase 
transparency and accountability:
     Makes the Office of Financial Research (OFR) and 
the Consumer Financial Protection Bureau (CFPB) subject to the 
appropriations process next year.
     Requires additional reporting on mandatory 
expenses from OFR, CFPB, the Office of Financial Stability and 
the Judgment Fund.
     Makes the General Services Administration provide 
extensive reports on spending and activities.
     Freezes pay for the Vice President and senior 
Executive Branch political appointees.
     Checks the expansion of Executive Branch 
authorities by: prohibiting funding for signing statements that 
abrogate existing law; prohibiting funds for Executive Orders 
that contravene existing law; requiring cost estimates to be 
included for new Executive Orders; withholding funds from the 
Office of Management and Budget until the budget request is 
submitted; and prohibiting changes in agency spending without 
the enactment of appropriations bill.
     Prohibits spending from the Securities and 
Exchange Commission's (SEC) mandatory reserve fund, making the 
SEC live within the appropriation provided.
     Requires the Government Accountability Office to 
study whether Federal bank regulators are using cost-benefit 
analyses appropriately in the rulemaking process.
     Requires the Department of the Treasury Inspector 
General to review duplicative reporting requirements imposed by 
the Financial Stability Oversight Council and the Office of 
Financial Research.
     Requires Treasury to report monthly on the number 
of individuals who have not paid their premiums for health 
insurance provided by the Affordable Care Act.
     Requires the Office of Management and Budget to 
report on the costs of Dodd-Frank.
     Requires extensive reporting by the Federal 
Communications Commission and the Securities and Exchange 
Commission on their organizational structure and activities.

              Operating Plan and Reprogramming Procedures

    The Committee will continue to evaluate reprogrammings 
proposed by agencies. Although reprogrammings may not change 
either the total amount available in an account or the purposes 
for which the appropriation is legally available, they 
represent a significant departure from budget plans presented 
to the Committee in an agency's budget justification and 
supporting documents, which are the basis of this 
appropriations Act. The Committee expects agencies' 
reprogramming requests to explain thoroughly the reasons for 
the reprogramming and to include an assessment of whether the 
reprogramming will affect budget requirements for the 
subsequent fiscal year.
    Section 608 of this Act requires agencies or entities 
funded by the Act to notify the Committee and obtain prior 
approval from the Committee for any reprogramming of funds 
that: (1) creates a new program; (2) eliminates a program, 
project, or activity; (3) increases funds or personnel for any 
program, project, or activity for which funds have been denied 
or restricted by the Congress; (4) proposes to use funds 
directed for a specific activity by either the House or Senate 
Committees on Appropriations for a different purpose; (5) 
augments existing programs, projects, or activities in excess 
of $5,000,000 or 10 percent, whichever is less; (6) reduces 
existing programs, projects, or activities by $5,000,000 or 10 
percent, whichever is less; or (7) creates or reorganizes 
offices, programs, or activities.
    Additionally, the Committee expects to be promptly notified 
of all reprogramming actions which involve less than the above-
mentioned amounts if such actions would have the effect of 
significantly changing an agency's funding requirements in 
future years, or if programs or projects specifically cited in 
the Committee's reports are affected by the reprogramming. 
Reprogrammings meeting these criteria must be approved by the 
Committee regardless of the amount proposed to be reallocated.
    Section 608 also requires agencies to consult with the 
Committees on Appropriations prior to any significant 
reorganization or restructuring of offices, programs, or 
activities. This provision applies regardless of whether the 
reorganization or restructuring involves a reprogramming of 
funds. Agencies are encouraged to consult with the Committees 
early in the process so that any questions or concerns the 
Committees may have can be addressed in a timely manner.
    Agencies are directed under section 608 to submit operating 
plans for the Committee's review within 60 days of the bill's 
enactment. Each operating plan should include: (1) a table for 
each appropriation with a separate column to display the 
President's budget request, adjustments made by Congress, 
adjustments due to enacted rescissions, if appropriate, and the 
fiscal year enacted level; (2) a delineation in the table for 
each appropriation both by object class and program, project, 
and activity as detailed in the budget appendix for the 
respective appropriation; and (3) an identification of items of 
special congressional interest.

                  TITLE I--DEPARTMENT OF THE TREASURY


                          Departmental Offices


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $312,400,000
Budget request, fiscal year 2015......................       308,734,000
Recommended in the bill...............................       175,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................      -137,400,000
    Budget request, fiscal year 2015..................      -133,734,000


    The Departmental Offices' function in the Department of the 
Treasury is to support the Secretary of the Treasury in his 
capacity as the chief operating executive of the Department and 
in his role in determining the tax, economic, and financial 
management policies of the Federal government. The Secretary's 
responsibilities funded by the Salaries and Expenses 
appropriation include: recommending and implementing domestic 
and international economic and tax policy; providing 
recommendations regarding fiscal policy; governing the fiscal 
operations of the government; managing the public debt; 
managing development of financial policy; representing the U.S. 
on international monetary, trade and investment issues; 
overseeing Treasury Department overseas operations; directing 
the administrative operations of the Treasury Department; and 
providing executive oversight of the bureaus within the 
Treasury Department.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $175,000,000 
for Departmental Offices, Salaries and Expenses. The 
recommendation fully funds the Department's cyber security 
initiatives, contributions to international governmental 
associations, and administrative expenses for implementing 
Resources and Ecosystems Sustainability, Tourism Opportunities, 
and Revived Economy of the Gulf Coast Act (RESTORE Act).
    Beginning fiscal year 2015, the Committee provides the 
Office of Terrorism and Financial Intelligence (TFI) with an 
appropriation separate from the ``Departmental Offices, 
Salaries and Expenses'' account. The scope and intensity of 
TFI's economic sanctions work has grown recently through the 
enactment of legislation and the adoption of Executive Orders, 
especially with regards to Iran and Russia, adding to a 
workload already heavy from safeguarding the U.S. financial 
system from money laundering and terrorist financing and 
severing weapons of mass destruction proliferators, narcotics 
traffickers, and other threats to national security from 
banking and financial services.
    Economic Warfare and Financial Terrorism.--The Committee is 
profoundly disappointed by the Department's complete failure to 
provide a report on economic warfare and financial terrorism to 
Congress for the fourth consecutive year. Treating 
Congressional requests with indifference and disregard is 
contrary to the cooperation and partnership that the 
Administration is seeking with Congress. The Committee again 
directs the Secretary to submit this report required by section 
130; the report may be submitted in classified and unclassified 
forms.
    Automated Clearing House Fraud and Theft.--The Committee 
encourages Treasury to work with bank regulators to examine 
instances of electronic fraud and theft from hacking into the 
online banking accounts of commercial account holders in order 
to develop a set of best practices for regulated entities to 
notify commercial customers when their accounts have been 
compromised.
    Puerto Rico.--The Committee encourages the Department to 
provide technical assistance to Puerto Rico on stabilizing and 
strengthening public financial management and financial 
management systems.
    Banking Regulations.--Section 302 of the Riegle Community 
Development and Regulatory Improvement Act of 1994 requires 
that when considering new regulations on insured depository 
institutions that Federal banking agencies consider the 
administrative burdens and benefits of such regulations. Within 
180 days of enactment of this Act, the Government 
Accountability Office is directed to report to the House and 
Senate Appropriations Committees on Federal banking agencies 
compliance with this law.
    International Reporting.--The financial and capital markets 
have become more global, and there is an increased need for 
regulators to better coordinate with their international 
counterparts on mechanisms to solve cross-border issues. 
However, many of the proceedings between U.S. regulators and 
their foreign counterparts are opaque and not subject to the 
Sunshine Act (P.L. 94-409). In order to maintain the ability of 
U.S. businesses to compete in an expanding global economy, 
dialog between international and U.S. regulators must be much 
more transparent.
    Office of Financial Research.--The Committee believes the 
Office of Financial Research (OFR), established under P.L. 111-
203, is unnecessarily opaque in its operations and that there 
are inadequate checks on OFR actions, procedures, and funding. 
The Committee has included language (Sections 123 and 125) 
which requires quarterly reporting on budget obligations and 
brings OFR under the Appropriations process so that this office 
can be more transparent to the American people and Congress. 
For fiscal year 2015, the Administration estimates OFR and the 
Financial Stability Oversight Council (FSOC) spending will 
total $91,749,000 and $20,372,000, respectively. The ability of 
OFR and FSOC to set their own budget and then assess private 
institutions to pay for their operation, with no Congressional 
check on their funding, is incongruous with the mission of both 
entities. In producing research to support regulation of large 
swaths of the economy, both OFR and FSOC should be subject to 
more scrutiny from the Legislative Branch.
    The Committee strongly encourages FSOC, in designating 
Systemically Important Financial Institutions (SIFI), to take 
into account the distinctions between different asset 
management institutions. The Committee expects the FSOC to 
consider the true risk to markets and the U.S. financial system 
when making any SIFI designation. In addition, the Committee 
expects the FSOC to solicit the Securities and Exchange 
Commission (SEC) for expert advice in the area of securities 
regulation and management.
    Insurance.--Neither the Department nor the Federal 
Insurance Office (FIO) have regulatory authority over insurance 
companies. That authority currently resides with the chief 
insurance regulators of each of the fifty States, the District 
of Columbia, and five U.S. territories. U.S. representation at 
international insurance supervisory organizations is important, 
but needs to be united in its policy objectives and strategy. 
Recent negotiations by the Department and FIO involving 
international capital standards for all internationally active 
insurance groups, not just those insurers that are considered 
systemically important, necessitates the Committee to remind 
the Federal agencies involved in international financial 
standard setting discussions to avoid advocating for or 
facilitating international capital standards (or demands for 
standards) that run contrary to the objectives of state 
insurance regulators.
    Cloud Computing Usage.--Well-planned cloud-based computing 
solutions offer the opportunity for potential savings on the 
order of millions of dollars. The Committee directs the 
Department to provide a report to the Committees on 
Appropriations by September 30, 2015, on current and planned 
cloud computing usage by bureau and office. The report should 
also include the costs and savings in 2014-15 realized as a 
result of such usage, plans to retire associated legacy 
systems, and milestones in meeting Federal security standards.

             OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE

                         SALARIES AND EXPENSES

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014*......................           $ - - -
Budget request, fiscal year 2015*.....................             - - -
Recommended in the bill...............................       120,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................      +120,000,000
    Budget request, fiscal year 2015..................     +120,000,000

*Funding for the Office of Terrorism and Financial Intelligence was
  previously provided and requested within the Departmental Office
  heading.

    Economic and trade sanctions issued and enforced by the 
Office of Terrorism and Financial Intelligence's (TFI) Office 
of Foreign Assets Control protect the financial system from 
being polluted with criminal and illicit activities and 
counteract national security threats from drug lords, 
terrorists, weapons of mass destruction proliferators, and 
rogue nations, among others. In addition to the enforcement of 
sanctions, TFI also produces vital analysis with regards to 
foreign intelligence and counterintelligence across all 
elements of the national security community.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $120,000,000 
for the Office of Terrorism and Financial Intelligence to carry 
out TFI's central role in detecting and defeating security 
threats and separates its appropriation from the ``Departmental 
Offices'' account, where it was previously funded. The 
recommended level is $14,070,000 above the amount requested for 
these activities within ``Departmental Offices, Salaries and 
Expenses'' in fiscal year 2015 and $18,000,000 above the fiscal 
year 2014 level. The Committee expects these additional funds 
to be used to strengthen the development and enforcement of 
sanction programs.
    Iran Sanctions Act.--The Committee directs the Department 
of Treasury to post online and disseminate publicly those 
companies that are not compliant with the Iran Sanctions Act as 
well as any foreign entities doing business with the Iran 
Revolutionary Guard Corps.
    General Licenses for Humanitarian Assistance.--The fiscal 
year 2014 Omnibus required Treasury to submit recommendations 
for reducing the response times for applications to the Office 
of Foreign Assets Control for a General License from 
humanitarian non-governmental organizations seeking to provide 
aid to famine victims in south central Somalia within 45 days 
of enactment. While the Department has provided an initial 
letter, the Committee has yet to receive the recommendations 
and directs the Department to submit them within 30 days.
    The Committee recognizes the dramatic escalation of 
conflict in certain African states and supports the imposition 
of sanctions on those perpetrating some of the worst atrocities 
in the context of these conflicts. Within the funds provided, 
the Committee expects the Office of Financial Assets Control to 
increase sanctions development and enforcement related to 
conflict in Sudan, South Sudan, the Central African Republic, 
and the Democratic Republic of Congo. Such sanctions regimes 
reinforce U.S. national security priorities by working to 
prevent or respond to genocide and other mass atrocities.

                      OFFICE OF INSPECTOR GENERAL

                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $34,800,000
Budget request, fiscal year 2015......................        35,351,000
Recommended in the bill...............................        35,351,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +551,000
    Budget request, fiscal year 2015..................             - - -


    The Office of Inspector General (OIG) provides agency-wide 
audit and investigative functions to identify and correct 
operational and administrative deficiencies that create 
conditions for fraud, waste, and mismanagement. The audit 
function provides contract, program, and financial statement 
audit services. Contract audits provide professional advice to 
agency contracting officials on accounting and financial 
matters relative to negotiation, award, administration, 
repricing, and settlement of contracts. Program audits review 
and evaluate all facets of agency operations. Financial 
statement audits assess whether financial statements fairly 
present the agency's financial condition and results of 
operations, the adequacy of accounting controls, and compliance 
with laws and regulations. The investigative function provides 
for the detection and investigation of improper and illegal 
activities involving programs, personnel, and operations.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $35,351,000 
for the OIG. The recommendation fully funds the cost of 
overseeing the Department's Resources and Ecosystems 
Sustainability, Tourism Opportunities, and Revived Economy of 
the Gulf Coast Act (RESTORE Act) activities.
    Duplicative Reporting Requirements.--The Committee is 
concerned the Financial Stability Oversight Council (FSOC) and 
the Office of Financial Research (OFR) may be imposing 
duplicative and burdensome data collection requirements on the 
institutions they oversee. Therefore, the Committee directs the 
Treasury Office of Inspector General (OIG) to investigate 
whether the data reporting required by FSOC and OFR from 
financial and non-financial institutions, or any related 
entities which FSOC regulates or oversees, is duplicative of 
data required by other regulators and burdensome. The OIG is 
directed to report to the Committee within 180 days of 
enactment of this Act. FSOC, its member agencies, and OFR 
should be focused on improving the quality and scope of 
financial data available to regulators and the public, as well 
as collaborating with the financial services industry and 
financial regulators to help identify redundant and costly 
reporting requirements for financial firms while ensuring the 
security of this data.
    Insurance.--Not less than 90 days from enactment of this 
Act, the Inspector General shall submit a report to the House 
and Senate Committee on Appropriations, the House Financial 
Services Committee, and the Senate Banking Committee on the 
Department's process for collecting input from State insurance 
commissioners and developing a consensus with the State 
insurance commissioners with respect to international insurance 
standards and if the Department's representation at 
international insurance supervisory organizations conforms with 
such a consensus.

           TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $156,375,000
Budget request, fiscal year 2015......................       157,419,000
Recommended in the bill...............................       158,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,625,000
    Budget request, fiscal year 2015..................          +581,000


    The Office of Treasury Inspector General for Tax 
Administration (TIGTA) conducts audits, investigations, and 
evaluations to assess the operations and programs of the IRS 
and its related entities, the IRS Oversight Board, and the 
Office of Chief Counsel. The purpose of those audits and 
investigations is as follows: (1) to promote the economic, 
efficient, and effective administration of the Nation's tax 
laws and to detect and deter fraud and abuse in IRS programs 
and operations; and (2) to recommend actions to resolve fraud 
and other serious problems, abuses, and deficiencies in these 
programs and operations.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $158,000,000 
for TIGTA. The Committee appreciates the many issues that TIGTA 
has brought to its attention and provides funding above the 
request to enhance TIGTA's oversight of IRS activities and use 
of appropriated funds.
    The Committee encourages TIGTA to conduct joint audits and 
investigations with the Department of Health and Human Services 
Office of Inspector General into the implementation and 
administration of the premium tax credits and advance premium 
tax credits available under the Affordable Care Act, especially 
in regards to coordination between the Centers for Medicare and 
Medicaid Services and the Internal Revenue Service.

    SPECIAL INSPECTOR GENERAL FOR THE TROUBLED ASSET RELIEF PROGRAM

                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $34,923,000
Budget request, fiscal year 2015......................        34,234,000
Recommended in the bill...............................        34,234,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -689,000
    Budget request, fiscal year 2015..................             - - -


    The Office of the Special Inspector General for the 
Troubled Asset Relief Program (SIGTARP) was established in the 
Emergency Economic Stabilization Act of 2008 (Public Law 110-
343). Its mission is to conduct, supervise, and coordinate 
audits and investigations of the purchase, management, and sale 
of assets by the Secretary of the Treasury under programs 
established pursuant to the Troubled Asset Relief Program 
(TARP).

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $34,234,000 
for fiscal year 2015.
    SIGTARP's operating expenses were initially funded with 
mandatory appropriations in the TARP. These funds, however, 
were provided in a limited amount. As such, every year the 
amount of remaining mandatory funds has been decreasing over 
time. In order to continue vigorous oversight of the 
outstanding TARP amounts, additional discretionary 
appropriations are provided. As TARP winds down, the Committee 
expects the request for discretionary appropriations in this 
account to also wind down in future years.

                  Financial Crimes Enforcement Network


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $112,000,000
Budget request, fiscal year 2015......................       108,661,000
Recommended in the bill...............................       108,661,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -3,339,000
    Budget request, fiscal year 2015..................             - - -


    The Financial Crimes Enforcement Network (FinCEN) is 
responsible for implementing Treasury's anti-money laundering 
regulations through administration of the Bank Secrecy Act 
(BSA). It also collects and analyzes information to assist in 
the investigation of money laundering and other financial 
crimes. FinCEN supports law enforcement investigative efforts 
by Federal, State, local and international agencies, and 
fosters interagency and global cooperation against domestic and 
international financial crimes.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $108,661,000 
for FinCEN. The recommended amount is intended to ensure 
FinCEN's information is accessible to the law enforcement and 
intelligence communities and to ensure FinCEN can respond to 
requests for assistance from law enforcement. The data compiled 
and analyzed by FinCEN is a critical tool for investigating, 
among other crimes, money laundering, mortgage fraud, drug 
cartels, and terrorist financing.
    Human Trafficking.--The Committee appreciates FinCEN's 
history of supporting law enforcement cases that combat human 
trafficking, and emphasizes the importance of continuing this 
effort as part of the bureau's broader mission to detect and 
disrupt all forms of financial crime. Wherever possible, FinCEN 
shall marshal its unique expertise in analyzing financial flows 
for this important effort in the course of ongoing strategic 
operations, such as the Southwest Border Initiative.
    Hiring Irregularities.--The Committee is frustrated that 
FinCEN reportedly engaged in hiring irregularities. The 
allegations are both significant and serious. The Committee 
welcomes the on-going investigations, looks forward to their 
findings, and expects FinCEN to reform its hiring processes.

                        Treasury Forfeiture Fund


                              (RESCISSION)




Appropriation, fiscal year 2014.......................     -$736,000,000
Budget request, fiscal year 2015......................      -950,000,000
Recommended in the bill...............................      -750,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -14,000,000
    Budget request, fiscal year 2015..................      +200,000,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends a rescission of $750,000,000 of 
unobligated balances in the Treasury Forfeiture Fund. The funds 
collected, disbursed and rescinded out of the Treasury 
Forfeiture Fund (the Fund) are incidental to law enforcement 
activities and priorities that led to the seizures and 
forfeitures. Disrupting and dismantling criminal organizations 
that pose the greatest threat to public safety and security is 
the highest priority of any law enforcement agency. The Fund 
can ensure resources are managed efficiently to cover the costs 
of an effective asset seizure and forfeiture program, including 
the costs of seizing, evaluating, inventorying, maintaining, 
protecting, advertising, forfeiting and disposing of property, 
but it must neither augment agency funding nor circumvent the 
appropriations process. Reliance on the Fund to offset the day-
to-day operations, or to pay for new activities, creates an 
incentive to pursue cases suspected of high valued forfeitures 
rather than to target individuals or organizations that 
perpetrate the worst crimes against society.
    The Committee directs the Department to submit to the House 
and Senate Appropriations Committees a detailed table every 
month reporting the interest earned, forfeiture revenue 
collected, unobligated balances, recoveries, expenses to date, 
and expenses estimated for the remainder of the fiscal year.

                      Bureau of the Fiscal Service


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $360,165,000
Budget request, fiscal year 2015......................       348,184,000
Recommended in the bill...............................       348,184,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -11,981,000
    Budget request, fiscal year 2015..................             - - -


    The mission of the Bureau of the Fiscal Service is to 
promote the financial integrity and operational efficiency of 
the U.S. Government through accounting, borrowing, collections, 
payments, and shared services. The Fiscal Service is the 
Federal government's central financial agent. The Fiscal 
Service also develops and implements reliable and efficient 
financial methods and systems to operate the government's cash 
management, credit management, and debt collection programs in 
order to maintain government accounts and report on the status 
of the government's finances. In addition, the Fiscal Service 
is the primary agency for collecting Federal non-tax debt owed 
to the government, and is responsible for the conduct of all 
public debt operations and the promotion of the sale of U.S. 
securities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $348,184,000 
for fiscal year 2015. Of the funds provided, $4,210,000 is 
available until September 30, 2017, for information systems 
modernization.
    The Committee appreciates the savings the Fiscal Service 
has achieved and continues to realize through the consolidation 
of the Financial Management Service (FMS) and the Bureau of the 
Public Debt (BPD). Within this appropriation, funding is 
included for USAspending.gov. The Committee expects the Fiscal 
Service to meet its transparency goals within USAspending.gov 
and will monitor progress in achieving government spending 
transparency.
    Judgment Fund.--The Committee appreciates Treasury's 
release of the fiscal year 2011 and 2012 annual reports, and 
looks forward to the 2013 report, regarding payments made by 
the Judgment Fund under 31 U.S.C. 1304. The Committee directs 
the Department to issue another report covering payments made 
during fiscal year 2014 and directs that the report include all 
judgment fund payments since 2008, unless the disclosure of 
such information is otherwise prohibited by law or court order. 
The report shall consist of: (1) the name of the plaintiff or 
claimant; (2) the name of the counsel for the plaintiff or 
claimant; (3) the name of the agency that submitted the claim; 
(4) a brief description of the facts that gave rise to the 
claim; and (5) the amount paid representing principal, attorney 
fees, and interest, if applicable. The report regarding all 
judgment fund payments since 2008 is due within 60 days of 
enactment of this Act.
    Do Not Pay Business Center.--The Committee supports the Do 
Not Pay Business Center and its goal of preventing ineligible 
recipients from receiving payments or awards from the Federal 
Government. This program supports the implementation of the 
Improper Payments Elimination and Recovery Improvement Act of 
2012 (P.L. 112-248) which requires executive agencies to review 
all payments and awards before issuance. The Do Not Pay 
Business Center is fully funded within the Fiscal Service 
appropriation for fiscal year 2015.

                Alcohol and Tobacco Tax and Trade Bureau


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $99,000,000
Budget request, fiscal year 2015......................        96,000,000
Recommended in the bill...............................        96,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -3,000,000
    Budget request, fiscal year 2015..................             - - -


    The Alcohol and Tobacco Tax and Trade Bureau (TTB) is 
responsible for the enforcement of laws designed to eliminate 
certain illicit activities and to regulate lawful activities 
relating to distilled spirits, beer, wine and nonbeverage 
alcohol products, and tobacco. TTB focuses on collecting 
revenue; reducing taxpayer burden and improving service while 
preventing diversion; and protecting the public and preventing 
consumer deception in certain regulated commodities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $96,000,000 
for fiscal year 2015.
    The Committee is concerned about the Bureau's ability to 
maintain efficient operations at a time of exponential growth 
for its regulated industries. According to the Bureau's own 
statistics, in the last five years wineries have grown by 40 
percent, the brewery industry has grown by 98 percent, and the 
distilled spirits industry has grown by 107 percent. The 
Committee appreciates the Bureau's efforts to use technology to 
modernize its label and formula approval processes, and 
recommends that it identify ways to streamline its processes, 
including using increased flexibility in its staffing 
decisions.

                           United States Mint


               UNITED STATES MINT PUBLIC ENTERPRISE FUND

    The United States Mint manufactures coins, receives 
deposits of gold and silver bullion, and safeguards the Federal 
Government's holdings of monetary metals. In 1997, Congress 
established the United States Mint Public Enterprise Fund 
(Public Law 104-52), which authorized the Mint to use proceeds 
from the sale of coins to finance the costs of its operations 
and consolidated all existing Mint accounts into a single fund. 
Public Law 104-52 also provided that, in certain situations, 
the levels of capital investments for circulating coins and 
protective services shall factor into the decisions of the 
Congress.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a spending level for capital 
investments by the Mint for circulating coinage and protective 
services of $20,000,000 for fiscal year 2015.

   Community Development Financial Institutions Fund Program Account





Appropriation, fiscal year 2014.......................      $226,000,000
Budget request, fiscal year 2015......................       224,900,000
Recommended in the bill...............................       230,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +4,000,000
    Budget request, fiscal year 2015..................        +5,100,000


    The Community Development Financial Institutions (CDFI) 
Fund provides grants, loans, equity investments, and technical 
assistance, on a competitive basis, to new and existing CDFIs 
such as community development banks, community development 
credit unions, and housing and microenterprise loan funds. 
Recipients use the funds to support mortgages, small business 
and economic development lending in underserved and distressed 
neighborhoods and to support the availability of financial 
services in these neighborhoods. The CDFI Fund is also 
responsible for implementation of the New Markets Tax Credits.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $230,000,000 
for the CDFI Fund program. Of the amounts provided, 
$177,000,000 is for financial and technical assistance grants, 
$15,000,000 is for Native Initiatives, $18,000,000 is for the 
Bank Enterprise Award program, and $20,000,000 is for the 
administrative expenses for all programs.

                        Internal Revenue Service

    In absence of an explanation of how inappropriate criteria 
came into use to select certain groups for extra scrutiny, how 
these criteria were allowed to be used for years, and who is 
responsible for them, the IRS is no closer to putting to rest 
this very dark chapter of IRS history than it was in May of 
2013. While the IRS has repeatedly pledged since 2013 that this 
practice has stopped and was limited to the Tax-Exempt 
Division, the IRS also repeatedly testified before multiple 
Congressional Committees in 2012 that there were very clear 
safeguards to make the IRS operate in a non-partisan and non-
political manner. The Committee looks forward to final reports 
from open and on-going investigations into why these safeguards 
failed the IRS.
    The Committee recommends providing $10,950,000,000 for the 
IRS which is $340,612,000 below current level and 
$1,526,527,000 below the request. This recommendation would 
fund the IRS below their fiscal year 2008 level. In addition, 
the Committee includes language to:
     Prohibit funds for IRS employee bonuses and awards 
that do not consider the conduct and tax compliance of such 
employee;
     Prohibit funds for targeting groups for regulatory 
scrutiny based on their ideological beliefs;
     Prohibit funds for targeting citizens for 
exercising their First Amendment rights;
     Prohibit funds for conferences that do not comply 
with the Treasury Inspector General for Tax Administration's 
(TIGTA) recommendations regarding conferences;
     Prohibit funds for the production of videos that 
have not been reviewed for cost, topic, tone, and purpose and 
certified to be appropriate;
     Require a report on the amount of official time 
used by IRS employees;
     Prohibit the White House from ordering the IRS to 
determine the tax-exempt status of an organization;
     Require extensive reporting on IRS spending; and
     Provide TIGTA with a $1,625,000 increase to 
enhance its audit and investigative oversight of the IRS.
    The Committee is also troubled that the IRS would propose 
new regulations for determining the tax-exempt status of 
501(c)(4) organizations without the benefit of the findings and 
conclusions of multiple, on-going investigations. It is not 
evident what clarity these proposed regulations will provide 
when the root cause of the problem has yet to be determined. If 
the problem is poor management, as the IRS has asserted, then 
new divisions of duty, stronger lines of communication, and 
greater accountability of managers and executives is what is 
needed. Given these concerns, the Committee includes a funding 
prohibition to prevent the Department of the Treasury from 
implementing their proposed or revised regulation regarding the 
standards and definitions used to determine the tax exempt 
status of organizations under section 501(c)(4) of the Internal 
Revenue Code.
    The implementation of the Affordable Care Act (ACA) 
continues to vex the Committee. The IRS has also shared very 
little with the Committee about how it is currently 
administering the advance premium tax credits payments (APTCP) 
in 2014 and how it plans to reconcile those payments when 2014 
tax returns are filed in 2015. The IRS is responsible for 
accounting for all APTCP on its 2014 financial statements, but 
the Centers for Medicare and Medicaid Services (CMS) obligates 
and disburses APTCP from an IRS account to insurance companies. 
This unorthodox administration of a tax credit has never been 
explained or justified to the Committee. Therefore, for fiscal 
year 2015, the Committee directs the IRS Commissioner to submit 
monthly status reports to the House and Senate Appropriations 
Committees, the Ways and Means Committee in the House, and the 
Finance Committee in the Senate on actions completed and 
planned for reconciliation, including coordination with CMS and 
the effects of missing or incomplete information as a result of 
the employer reporting and mandate delay. Furthermore, the 
Committee prohibits funding to implement the individual mandate 
and prohibits transfers from the Department of Health and Human 
Services to fund the IRS' implementation of the ACA.
    A description of the Committee's recommendation by 
appropriation is provided below.

                           TAXPAYER SERVICES




Appropriation, fiscal year 2014.......................    $2,122,554,000
Budget request, fiscal year 2015......................     2,317,633,000
Recommended in the bill...............................     2,130,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +7,446,000
    Budget request, fiscal year 2015..................      -187,633,000


    The Taxpayer Services appropriation provides for taxpayer 
services, including forms and publications; processing tax 
returns and related documents; filing and account services; 
taxpayer advocacy services; and assisting taxpayers to 
understand their tax obligations, correctly file their returns, 
and pay taxes due in a timely manner.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $2,130,000,000 
for Taxpayer Services. Within the amount provided, the 
Committee expects the IRS to fund sufficiently the Taxpayer 
Advocate Service. The Committee expects the $7,446,000 provided 
above the fiscal year 2014 level to be used to improve IRS 
response times to phone calls and written correspondence.
    Identity Theft.--Identity theft remains a persistent 
obstacle to accurate, fair, and efficient tax collection. 
Innocent taxpayers, who otherwise comply with their tax 
obligations, have their refunds delayed and are drawn 
unwittingly into the IRS examination process because their 
identity was stolen and misused. This problem is especially 
pernicious in the U.S. territories and possessions, where 
organized schemes fraudulently use the taxpayer identification 
numbers of territorial residents to obtain credits or refunds 
on tax returns filed with the United States, costing American 
taxpayers billions of dollars.
    Last year, the Committee required a report from the IRS 
that covers the 2009-2013 period on: the number of taxpayers 
who have had their tax return rejected because their Social 
Security or taxpayer identification number was improperly used 
by another individual to commit tax fraud; the average time to 
resolve the situation and provide innocent taxpayers with their 
refund, when a refund is due; and the number of cases involving 
taxpayer identification numbers of residents of the 
territories. The report will also include a discussion on the 
effectiveness of IRS actions taken or plans to take to expedite 
resolution for these taxpayers, to prevent non-victims from 
becoming victims, to educate the public on the threat of 
identity theft, and to detect and prevent identity-based tax 
fraud and actions.
    The Committee directs the IRS to submit an updated report 
to the House and Senate Appropriations Committees, reviewed by 
the National Taxpayer Advocate and the Federal Trade 
Commission, on the same information by June 17, 2015, for the 
2014 time period.
    Fraud Detection.--The Committee strongly encourages the IRS 
to dedicate resources to replace its outdated fraud detection 
system and to develop robust, analytical systems that 
authenticate the identity of the taxpayer and to prevent fraud. 
It also especially important for the IRS to use data that is 
reported by taxpayers and third-parties, collected, and stored 
in the Individual Master File to recognize historical filing 
patterns, match deductions with corresponding income across 
taxpayers, and match certain contributions or withdraws to 
income and time limits.
    Pre-Filled or ``Simple'' Tax Returns.--The Committee 
believes that converting a voluntary compliance system to a 
bill presentment model would represent a significant change in 
the relationship between taxpayers and their government. The 
simple return model would also strain IRS resources and the 
data retrieval systems required would create new burdens on 
employers, particularly small businesses. In addition, a 
fundamental conflict of interest seems to be inherent in the 
nation's tax collector and compliance enforcer taking on the 
simultaneous role of tax preparer and financial advisor. The 
Committee expects that the IRS will not begin work on a simple 
tax return pilot program or associated systems without first 
seeking specific authorization and appropriations from 
Congress, and should instead focus on helping Congress and the 
Administration achieve real tax simplification and reform.
    Free File.--The Committee strongly supports the Free File 
program, which has allowed over 40 million people since 2003 to 
use their choice of name-brand Federal tax preparation software 
to securely e-file their tax returns at no cost for qualifying 
taxpayers. The program saves people both time and money, while 
promoting tax compliance. As such, the Committee is 
disappointed that the IRS abandoned multi-year agreements with 
the Free File Alliance, the group of private firms that provide 
the software, subjecting the program to modification or 
discontinuation from year-to-year. The current one-year 
memorandum of understanding (MOU) with the Free File Alliance 
expires on October 30, 2015. The IRS announced in May its 
intentions to enter into a multi-year agreement prior to the 
expiration of this one-year MOU. The Committee directs the IRS 
to report monthly on the status of negotiations until the next 
MOU is signed.

                              ENFORCEMENT




Appropriation, fiscal year 2014.......................    $5,022,178,000
Budget request, fiscal year 2015......................     5,371,826,000
Recommended in the bill...............................     4,950,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -72,178,000
    Budget request, fiscal year 2015..................      -421,826,000


    The Enforcement appropriation provides for the examination 
of tax returns, both domestic and international; the 
administrative and judicial settlement of taxpayer appeals of 
examination findings; technical rulings; monitoring employee 
pension plans; determining qualifications of organizations 
seeking tax-exempt status; examining tax returns of exempt 
organizations; enforcing statutes relating to detection and 
investigation of criminal violations of the internal revenue 
laws; identifying underreporting of tax obligations; securing 
unfiled tax returns; and collecting unpaid accounts.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $4,950,000,000 
for Enforcement. Of the funds provided, the Committee 
recommends not less than $60,257,000 to support IRS activities 
under the Interagency Crime and Drug Enforcement program. None 
of the funds requested for implementation of the Patient 
Protection and Affordable Care Act are provided.
    Tax Preparers.--While most tax preparers provide a valuable 
and convenient service to their clients, other tax preparers 
range from incompetent to unscrupulous and either unwittingly 
draw their client into making improper claims or deliberately 
conspire with their clients in perpetrating fraud. The 
Committee encourages the IRS to use its existing authority to 
conduct on-site visits and preparer audits, and to investigate 
abusive or suspicious preparers.
    Healthcare.--Since 2010, the Department of Health and Human 
Services has transferred nearly $500,000,000 to the IRS for 
implementation of Affordable Care Act provisions. The Committee 
prohibits further such transfers during fiscal year 2015 in 
section 110 of this Act.
    Reporting Interest Paid to Nonresident Aliens.--On April 
19, 2012, the IRS issued final regulation TD 9584 requiring all 
banks in the United States to report to the IRS the amount of 
interest paid to non-resident alien individual depositors. The 
Committee directs the Government Accountability Office to 
conduct a study of the effect of the regulation on depository 
financial institutions.
    Guidance on the Definition of Political Subdivision.--The 
Committee is concerned that recent actions by the IRS have 
caused confusion concerning the definition of a political 
subdivision under the tax-exempt bond rules, including for 
entities long-recognized as political subdivisions, and have 
resulted in the inability to move forward with or the delay of 
economic development projects throughout the country. The 
Committee encourages the IRS to issue guidance to clarify the 
definition of political subdivision, to provide opportunity for 
public comments prior to any changes, and to make changes, if 
any, prospective.
    Improper Payments.--The IRS greatly strengthened the due 
diligence program to verify eligibility for Earned Income Tax 
Credit (EITC) for tax returns filed by paid preparers three 
filing seasons ago. The Committee believes a similar due 
diligence program for tax returns filed by self-preparers may 
further help to discourage erroneous EITC claims, provided that 
such requirements are not so burdensome as to discourage 
participation by eligible taxpayers. Not later than 120 days 
after enactment of this Act, the Office of Compliance Analytics 
shall develop and submit proposals for such a due diligence 
program to the House and Senate Appropriations Committees.

                           OPERATIONS SUPPORT




Appropriation, fiscal year 2014.......................    $3,740,942,000
Budget request, fiscal year 2015......................     4,456,858,000
Recommended in the bill...............................     3,620,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................      -120,942,000
    Budget request, fiscal year 2015..................      -836,858,000


    The Operations Support appropriation provides for overall 
planning and direction of the IRS, including shared service 
support related to facilities services, rent payments, 
printing, postage, and security. Specific activities include 
headquarters management activities such as strategic planning, 
communications and liaison, finance, human resources, Equal 
Employment Opportunity and diversity, research, information 
technology, and telecommunications.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $3,620,000,000 
for Operations Support. None of the funds requested for 
implementation of the Patient Protection and Affordable Care 
Act are provided.
    Official Time.--Labor and management have a shared 
responsibility to ensure that official time is authorized and 
used appropriately for the ultimate benefit of the American 
people. The accounting for official time hours is the 
responsibility of the IRS' Official Time Program Unit. Not 
later than 90 days from the enactment of this Act, the IRS 
Official Time Program Unit shall submit a report to the House 
and Senate Appropriations Committees on the total number of 
bargaining unit employees, the number of bargaining unit 
employees who use official time, the number of hours of 
official time, the number of official time hours used per 
bargaining unit employee, the number of employees, if any, that 
use official time 100 percent of the time, and official time 
wage costs for fiscal years 2011-2014, including the year-over-
year percentage change and a description of how the Official 
Time Program Unit monitors official time for compliance with 
the bargaining agreement on behalf of labor and management.
    Obligations and Employment.--Not later than 45 days after 
the end of each quarter, the Internal Revenue Service shall 
submit reports on its activities to the House and the Senate 
Committees on Appropriations. The reports shall include 
information about the obligations made during the previous 
quarter by appropriation, object class, office, and activity; 
the estimated obligations for the remainder of the fiscal year 
by appropriation, object class, office, and activity; the 
number of full-time equivalents within each office during the 
previous quarter; and the estimated number of full-time 
equivalents within each office for the remainder of the fiscal 
year.
    Records Management.--The Committee is deeply dissatisfied 
with the inadequacy of the IRS' email retention policies and 
information technology (IT) priorities that may have led to the 
loss of emails potentially useful to on-going investigations in 
to the use of inappropriate criteria for selecting 501(c)(4) 
applications for additional scrutiny. To prevent other critical 
failures and data losses, the Committee directs the IRS to 
provide to the Committees on Appropriations, within 100 days of 
enactment, a report on its policies on document retention and 
classification of official records. The report should include 
the current government best practices, the cost to the IRS to 
achieve these practices, the education and outreach to 
employees on retention standards, and the methodologies the IRS 
uses to prioritize the use of IT resources.

                     BUSINESS SYSTEMS MODERNIZATION




Appropriation, fiscal year 2014.......................      $312,938,000
Budget request, fiscal year 2015......................       330,210,000
Recommended in the bill...............................       250,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -62,938,000
    Budget request, fiscal year 2015..................       -80,210,000


    The Business Systems Modernization (BSM) appropriation 
provides funding to modernize key business systems of the 
Internal Revenue Service.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $250,000,000 
for BSM.
    The funds provided under this heading were at watershed 
amounts in recent years. While the Committee understands that 
IRS is building capabilities into the CADE2 system, such as 
linking historical returns with current returns and building a 
single interest and penalty calculator, the major costs of 
development and implementation are complete. The Committee 
expects funding requests to decline as the IRS realizes savings 
from retiring legacy systems and resumes funding levels closer 
to their historical average.

          Administrative Provisions--Internal Revenue Service


                     (INCLUDING TRANSFER OF FUNDS)

    Section 101. The Committee continues a provision, with a 
modification, that allows for the transfer of five percent of 
any appropriation made available to the IRS to any other IRS 
appropriation, upon the advance approval of the Committees on 
Appropriations.
    Section 102. The Committee continues a provision that 
requires the IRS to maintain a training program to include 
taxpayer rights, dealing courteously with taxpayers, cross-
cultural relations, and the impartial application of tax law.
    Section 103. The Committee continues a provision that 
requires the IRS to institute and enforce policies and 
procedures that will safeguard the confidentiality of taxpayer 
information and protect taxpayers against identity theft.
    Section 104. The Committee continues a provision that makes 
funds available for improved facilities and increased staffing 
to provide efficient and effective 1-800 number help line 
service for taxpayers.
    Section 105. The Committee continues a provision requiring 
videos produced by the IRS to be approved in advance by the 
Service-Wide Video Editorial Board.
    Section 106. The Committee continues a provision that 
requires the IRS to notify employers of any address change 
related to employment tax payments.
    Section 107. The Committee continues a provision that 
prohibits the IRS from targeting U.S. citizens for exercising 
their First Amendment rights.
    Section 108. The Committee continues a provision that 
prohibits the IRS from targeting groups based on their 
ideological beliefs.
    Section 109. The Committee includes a new provision that 
requires the IRS to comply with procedures and policies on 
conference spending as recommended by the Treasury Inspector 
General for Tax Administration.
    Section 110. The Committee includes a new provision that 
prohibits funds made available in the healthcare reform act to 
the Department of Health and Human Services from being 
transferred to the IRS for implementing the healthcare reform 
act.
    Section 111. The Committee includes a new provision that 
prohibits funds from being used to implement the individual 
mandate of the Affordable Care Act.
    Section 112. The Committee includes a new provision that 
prohibits funding for bonus programs that do not consider 
conduct or Federal tax compliance in determining whether an 
employee should receive such a bonus. When considering Federal 
tax compliance, the Committee expects the IRS to focus on 
outstanding Federal tax debt, which has not been paid after an 
assessment of a tax, penalty, or interest, which is not subject 
to further appeal or petition.

         Administrative Provisions--Department of the Treasury


                     (INCLUDING TRANSFERS OF FUNDS)

    Section 113. The Committee continues a provision that 
authorizes the Department to purchase uniforms, insurance for 
motor vehicles that are overseas, and motor vehicles that are 
overseas without regard to the general purchase price 
limitations; to enter into contracts with the State Department 
for health and medical services for Treasury employees who are 
overseas; and to hire experts or consultants.
    Section 114. The Committee continues a provision that 
authorizes transfers, up to two percent, between ``Departmental 
Offices--Salaries and Expenses'', ``Office of Inspector 
General'', ``Special Inspector General for the Troubled Asset 
Relief Program'', ``Financial Crimes Enforcement Network'', 
``Bureau of the Fiscal Service'', ``Alcohol and Tobacco Tax and 
Trade Bureau'', and ``Community Development Financial 
Institutions Fund Program'' appropriations under certain 
circumstances.
    Section 115. The Committee continues a provision that 
authorizes transfers, up to two percent, between the Internal 
Revenue Service and the Treasury Inspector General for Tax 
Administration under certain circumstances.
    Section 116. The Committee continues a provision that 
prohibits the Department of the Treasury from undertaking a 
redesign of the one dollar Federal Reserve note.
    Section 117. The Committee includes a provision that 
provides for transfers from the Bureau of the Fiscal Service to 
the Debt Collection Fund as necessary for the purposes of debt 
collection.
    Section 118. The Committee continues a provision that 
requires congressional approval for the construction and 
operation of a museum by the United States Mint.
    Section 119. The Committee continues a provision 
prohibiting funds in this or any other Act from being used to 
merge the United States Mint and the Bureau of Engraving and 
Printing without the approval of the House and Senate 
committees of jurisdiction.
    Section 120. The Committee continues a provision deeming 
that funds for the Department of the Treasury's intelligence-
related activities are specifically authorized in fiscal year 
2015 until enactment of the Intelligence Authorization Act for 
fiscal year 2015.
    Section 121. The Committee continues a provision permitting 
the Bureau of Engraving and Printing to use $5,000 from the 
Industrial Revolving Fund for reception and representation 
expenses.
    Section 122. The Committee continues a provision that 
requires the Department to submit a capital investment plan.
    Section 123. The Committee continues a provision that 
requires quarterly reports of the Office of Financial Research 
and Office of Financial Stability.
    Section 124. The Committee continues a provision that 
requires a report on the Department's Franchise Fund.
    Section 125. The Committee includes a new provision that 
limits the fees available for obligation by the Office of 
Financial Research (OFR) to the amount provided in 
appropriations acts beginning in fiscal year 2016. The 
Committee believes that the activities of OFR should be subject 
to the annual review of Congress.
    Section 126. The Committee includes a new provision with 
respect to the so-called people-to-people category of travel. 
As set forth in title 31, section 515.565(b)(2) of the Code of 
Federal Regulations, this category of travel contravenes the 
explicit prohibition against tourist activities as provided in 
section 910(b) of the Trade Sanctions Reform and Export 
Enhancement Act of 2000 (TSRA). Furthermore, the stated purpose 
of people-to-people travel, which is to promote the Cuban 
people's independence from Cuban authorities, cannot be 
accomplished through itineraries that mainly feature 
interactions with representatives of a dictatorship that 
actively oppresses the Cuban people, nor can it be accomplished 
through itineraries that do not require meetings with pro-
democracy activists or independent members of Cuban civil 
society.
    Section 127. The Committee includes a new provision that 
requires a report on a certain category of travel to Cuba.
    Section 128. The Committee includes a new provision that 
prohibits the Department from finalizing any regulation related 
to the standards used to determine the tax-exempt status of a 
501(c)(4) organization.
    Section 129. The Committee includes a new provision that 
prohibits the Department from enforcing guidance for U.S. 
positions on multilateral development banks which engage with 
developing countries on coal-fired power generation.
    Section 130. The Committee includes a new provision that 
requires the Department to submit a report on economic warfare 
and financial terrorism.
    Section 131. The Committee includes a new provision that 
requires the Department to submit a monthly report on unpaid 
premiums.

 TITLE II--EXECUTIVE OFFICE OF THE PRESIDENT AND FUNDS APPROPRIATED TO 
                             THE PRESIDENT

    Funds appropriated in this title provide for the staff and 
operations of the White House, along with other organizations 
within the Executive Office of the President (EOP), which 
formulate and coordinate policy on behalf of the President, 
such as the National Security Council and the Office of 
Management and Budget. The title also includes funding for the 
Office of National Drug Control Policy and certain expenses of 
the Vice President.

                            The White House


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $55,000,000
Budget request, fiscal year 2015......................        55,110,000
Recommended in the bill...............................        55,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................          -110,000


    The White House Salaries and Expenses account supports 
staff and administrative services necessary for the direct 
support of the President.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $55,000,000 
for the White House.

                 Executive Residence at the White House


                           OPERATING EXPENSES




Appropriation, fiscal year 2014.......................       $12,700,000
Budget request, fiscal year 2015......................        12,700,000
Recommended in the bill...............................        12,700,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................             - - -


    These funds provide for the care, maintenance, staffing and 
operations of the Executive Residence, including official and 
ceremonial functions of the President.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $12,700,000 
for the Operating Expenses of the Executive Residence. The bill 
continues the same restrictions on reimbursable expenses for 
use of the Executive Residence as were included in past years.

                   White House Repair and Restoration





Appropriation, fiscal year 2014.......................          $750,000
Budget request, fiscal year 2015......................           750,000
Recommended in the bill...............................           500,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -250,000
    Budget request, fiscal year 2015..................          -250,000


    Funding in this account provides for the repair, 
alteration, and improvement of the Executive Residence at the 
White House.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $500,000 for 
White House Repair and Restoration. The recommendation is below 
the request because the Committee understands that there are 
substantial prior year unobligated balances in this account. 
The Committee appreciates that the spending from this account 
is carefully managed. The Committee expects that future budget 
requests take into account the estimated level of prior year 
balances available for this activity.

                      Council of Economic Advisers


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................        $4,184,000
Budget request, fiscal year 2015......................         4,192,000
Recommended in the bill...............................         3,765,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -419,000
    Budget request, fiscal year 2015..................          -427,000


    The Council of Economic Advisers analyzes the national 
economy and its various segments, advises the President on 
economic developments, recommends policies for economic growth 
and stability, appraises economic programs and policies of the 
Federal Government, and assists in preparation of the annual 
Economic Report of the President.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $3,765,000 for 
the Council of Economic Advisers.

        National Security Council and Homeland Security Council


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $12,600,000
Budget request, fiscal year 2015......................        12,621,000
Recommended in the bill...............................        12,600,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................           -21,000


    The National Security Council and the Homeland Security 
Council have been combined to form the National Security Staff 
which advises and assists the President in the integration of 
domestic, foreign, military, intelligence, and economic aspects 
of national security policy, and serves as the principal means 
of coordinating executive departments and agencies in the 
development and implementation of national security and 
homeland security policies.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $12,600,000 
for the National Security Council and Homeland Security 
Council.

                        Office of Administration


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $112,726,000
Budget request, fiscal year 2015......................       111,441,000
Recommended in the bill...............................       111,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -1,726,000
    Budget request, fiscal year 2015..................          -441,000


    The Office of Administration is responsible for providing 
administrative services to the Executive Office of the 
President. These services include financial, personnel, 
procurement, information technology, records management, and 
general office services.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $111,000,000 
for the Office of Administration. Of the recommended amount, 
not to exceed $12,006,000 is available until expended for 
modernization of the information technology infrastructure 
within the Executive Office of the President.

                    Office of Management and Budget


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $89,300,000
Budget request, fiscal year 2015......................        93,450,000
Recommended in the bill...............................        89,300,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................        -4,150,000


    The Office of Management and Budget (OMB) assists the 
President in the discharge of budgetary, economic, management, 
and other executive responsibilities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $89,300,000 
for OMB. The recommendation also continues several long-
standing provisos, not requested by the President, limiting 
certain OMB activities.
    The recommendation provides sufficient funds for OMB to 
consult with and provide Congressional Committees with an 
appropriate number of printed and electronic copies of the 
President's fiscal year 2016 budget request, including 
documents such as the Appendix, Historical Tables, and 
Analytical Perspectives. The Committee believes that if the 
Administration wants the Congress to consider its proposed 
budget that it should provide the Congress with copies of the 
budget request.
    The Committee includes language limiting the level of 
funding available to OMB until the budget request is submitted. 
While OMB has many responsibilities, the Committee believes 
their most important one is preparing and submitting the budget 
request. Delay in the submission of the request can result in 
the delay of drafting and approval of a budget resolution and 
appropriations bills. The Committee believes in non-transition 
years, the Administration should be held to the statutory 
deadline for submission of the budget request.
    The Committee directs OMB to provide the House and Senate 
Appropriations Committees with quarterly reports on personnel 
and obligations consisting of on-board staffing levels, 
estimated staffing levels by office for the remainder of the 
fiscal year, obligations by object class incurred to date, and 
estimated total obligations by object for the remainder of the 
fiscal year.
    The Committee believes that in some instances using 
transaction-based or no-cost contracting models for delivering 
or procuring information technology goods and services can save 
resources and increase efficiencies. The Committee believes 
that OMB should provide guidance to agencies on transaction-
based and no-cost funding models, including when it is 
appropriate to consider using these contract tools, how to 
calculate potential savings from their use, and standards and 
best practices for conducting their procurement. In fiscal year 
2014, the Committee directed OMB to report on the Federal 
government's use of transaction-based or no-cost funding models 
for procuring information technology goods and services. The 
Committee looks forward to receiving this report and directs 
OMB to provide an updated report on activities related to 
transaction-based or no-cost funding models in fiscal year 
2015, within 120 days after enactment of this Act.
    Within OMB, the Office of Information and Regulatory 
Affairs (OIRA) implements executive regulatory oversight 
activities under Executive Order 12866 (Regulatory Planning and 
Review) and Executive Order 13563 (Improving Regulation and 
Regulatory Review). It is imperative that OIRA ensure that 
Federal agencies proposing regulations are properly evaluating 
the economic impact of their proposed rules, conducting 
thorough regulatory impact analyses, and ensuring that the 
benefits of any proposed rules outweigh the costs.
    The Committee understands that the Government 
Accountability Office (GAO) is currently reviewing the process 
the Administration used to develop estimates to calculate the 
social cost of carbon. The Committee believes that the OIRA 
should not allow any regulations to be finalized using the 
Technical Support Document: Technical Update of the Social Cost 
of Carbon for Regulatory Impact Analysis Under Executive Order 
12866, Interagency Working Group on Social Cost of Carbon, 
United States Government, May 2013 until public comments on the 
document have been evaluated, the GAO report has been submitted 
and reviewed, and any necessary changes to the technical 
support document are incorporated.
    The Committee believes that OMB should consider whether 
their guidance on cost principles for educational institutions 
should be updated to facilitate appropriate technology transfer 
activities.
    The Committee continues to strongly support the Office of 
the Intellectual Property Enforcement Coordinator (IPEC) and 
its important mission and directs that funds be made available 
for additional permanent staffing within the office to ensure 
it can carry out its statutory mission. The Committee 
recommends that IPEC continue promoting voluntary efforts among 
stakeholders to reduce online copyright infringement. IPEC is 
directed to report within 120 days of enactment of this Act on 
what meaningful, concrete preventive measures have been taken 
to implement the commitments made by numerous advertising 
stakeholders to reduce the flow of advertising revenue to 
operators of sites engaged in significant infringing activity.
    In the fiscal year 2014 Committee report, the Committee 
directed OMB to report on the implementation of Memorandum M 12 
12 that called for agencies to reduce travel expenses by 30 
percent compared to the fiscal year 2010 level and limit 
conference spending. The Committee looks forward to getting 
this report and evaluating the impact of this OMB policy. The 
Committee would like OMB continue reporting on this travel 
policy. OMB is directed to submit a report no later than 120 
days after enactment of this Act on whether agencies have 
complied with this memorandum during the previous fiscal year. 
The report shall identify the savings achieved by each agency, 
whether the 30 percent savings goal was achieved, and how or if 
the changes in travel and conference policies have impacted 
agencies' ability to perform mission critical activities. The 
report shall also include recommendations to improve upon OMB's 
travel policies. OMB shall ensure that agencies are 
implementing policies regarding travel, event, meeting or 
conference locations based on the most efficient use of 
taxpayer funds.
    The Committee believes OMB should work with agencies across 
the Federal government to ensure processes are in place to 
eliminate payments to deceased persons. OMB is directed to 
report to the House and Senate Appropriations Committee within 
120 days of enactment of this Act on how it is ensuring that 
agencies are not making improper payments to deceased 
individuals.
    In April of 2011, the Administration issued Executive Order 
13571--Streamlining Service Delivery and Improving Customer 
Service. The Committee appreciates that the Administration has 
tried to improve customer service. However, more needs to be 
done to improve the services that the government provides 
whether it is citizens trying to use Healthcare.gov, taxpayers 
calling the Internal Revenue Service with questions, or OPM 
processing Federal employment retirement programs. The 
Committee directs that OMB provide, within 90 days of enactment 
of this Act, a report to the House and Senate Appropriations 
Committees on the implementation of Executive Order 13571, the 
development of standards to improve customer service, and how 
these standards are incorporated into the performance plans 
required under 31 U.S.C. 1115.
    In the fiscal year 2014 explanatory statement, the 
Committee directed that the head of each agency link agency's 
performance plans with their funding requests included in the 
President's budget request. While some progress was made on 
this effort in the fiscal year 2015 request more needs to be 
done. Performance measures in future budget justifications 
should clearly demonstrate the extent to which performance 
reporting under 31 U.S.C. 1116 demonstrates that prior year 
investments in programs, projects, and activities are tied to 
progress toward achieving performance and priority goals and 
include estimates for how proposed investments will contribute 
to additional progress. In particular, performance measures 
should examine outcome measures, output measures, efficiency 
measures and customer service measures as defined in 31 U.S.C. 
1115(h). The Committee urges OMB to work with agencies to 
ensure that agency funding requests in fiscal year 2016 are 
directly linked to agency performance plans. The Committee 
directs OMB to report to the House and Senate Appropriations 
Committees within 180 days of enactment of this Act on its 
progress improving the use of performance measures in the 
Executive Branch's budgeting processes. The Committee expects 
each agency and OMB to consult with Government Accountability 
Office on these issues.

                 Office of National Drug Control Policy


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $22,750,000
Budget request, fiscal year 2015......................        22,647,000
Recommended in the bill...............................        22,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -750,000
    Budget request, fiscal year 2015..................          -647,000


    The Office of National Drug Control Policy (ONDCP) was 
established by the Anti-Drug Abuse Act of 1988 and most 
recently reauthorized in 2006. The Office is the President's 
primary source of support for counter-drug policy development 
and program oversight. Its responsibilities include developing 
and updating a National Drug Control Strategy, developing a 
National Drug Control Budget, and coordinating and evaluating 
the implementation of Federal drug control activities. In 
addition, ONDCP manages several counter-drug programs which are 
discussed under the ``Federal Drug Control Programs'' heading 
below. These include the High Intensity Drug Trafficking Areas 
(HIDTA) program and Drug-Free Communities grants.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $22,000,000 
for ONDCP Salaries and Expenses. The Committee expects ONDCP to 
focus resources on the counter-drug policy development, 
coordination and evaluation functions which are the primary 
mission of the Office and the original reason for its 
existence.
    The National Drug Control Strategy (Strategy) serves as a 
comprehensive plan to reduce illicit drug use and its 
consequences in the United States and the territories. The 
Committee notes that the Strategy does not adequately address 
the problem of drug trafficking and associated violence in the 
territories. The Committee expects ONDCP to give appropriate 
consideration to the territories in preparing future reports. 
The Committee notes that the Office of National Drug Control 
Policy is developing a biennial Caribbean Border 
Counternarcotics Strategy, on terms equivalent to the existing 
Southwest Border Counternarcotics Strategy and the Northern 
Border Counternarcotics Strategy. The Committee is pleased with 
their progress thus far and expects that ONDCP will continue to 
keep the Committee informed of its efforts.
    The Committee continues to be concerned with 
methamphetamine production, trafficking and its widespread 
abuse. The Committee expects ONDCP to continue to work with 
various agencies, such as the Departments of Justice, State, 
Homeland Security, and Health and Human Services, along with 
State and local governments, to develop and implement 
strategies to reduce the demand for and supply of 
methamphetamine in the U.S.
    The Committee is aware of and recognizes the difficulty 
that small and rural law enforcement agencies face with regard 
to overtime compensation for participation in multi-agency drug 
task forces. The Committee expects the ONDCP to coordinate with 
small and rural law enforcement agencies and develop strategies 
to improve the effectiveness of drug eradication efforts 
through shared intelligence, technology, and manpower despite 
limited resources.

                     FEDERAL DRUG CONTROL PROGRAMS

             HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM

                     (INCLUDING TRANSFERS OF FUNDS)




Appropriation, fiscal year 2014.......................      $238,522,000
Budget request, fiscal year 2015......................       193,400,000
Recommended in the bill...............................       245,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +6,478,000
    Budget request, fiscal year 2015..................       +51,600,000


    The High Intensity Drug Trafficking Areas (HIDTA) Program 
provides resources to Federal and State, local, and tribal 
agencies in designated HIDTAs to combat the production, 
transportation and distribution of illegal drugs; to seize 
assets derived from drug trafficking; to address violence in 
drug-plagued communities; and to disrupt the drug marketplace.
    Currently, 28 HIDTAs operate in 45 States plus the District 
of Columbia, Puerto Rico, and the Virgin Islands. Each HIDTA is 
managed by an Executive Board comprised of equal numbers of 
Federal, State, local or tribal officials. Each HIDTA Executive 
Board is responsible for designing and implementing initiatives 
for the specific drug trafficking threats in its region. 
Intelligence and information sharing are key elements of all 
HIDTA programs.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $245,000,000 
for the HIDTA Program. The Committee believes that the HIDTA 
program has demonstrated its effectiveness and can serve as an 
important tool in combating problems of drug trafficking and 
drug-related violence.
    The Committee includes language requiring that existing 
HIDTAs receive funding at least equal to the fiscal year 2014 
level unless the Director submits a justification for doing 
otherwise to the Committees on Appropriations, based on clearly 
articulated priorities and published performance measures.
    The recommendation includes language directing ONDCP to 
notify the Committees on Appropriations of the initial 
allocation of HIDTA funds no later than 45 days after enactment 
of this Act, and to notify the Committees of the proposed use 
of discretionary funds no later than 90 days after enactment of 
this Act. The bill directs the ONDCP Director to work in 
consultation with the HIDTA Directors in determining the uses 
of that discretionary funding.
    Finally, the Committee recommendation specifies that up to 
$2,700,000 may be used for auditing services and related 
activities.

                  OTHER FEDERAL DRUG CONTROL PROGRAMS

                     (INCLUDING TRANSFERS OF FUNDS)




Appropriation, fiscal year 2014.......................      $105,394,000
Budget request, fiscal year 2015......................        95,376,000
Recommended in the bill...............................       108,250,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +2,856,000
    Budget request, fiscal year 2015..................       +12,874,000


    This account supports a variety of other drug control 
activities managed or undertaken by ONDCP.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $108,250,000 
for Other Federal Drug Control Programs. The recommended level 
for fiscal year 2015 is distributed among specific programs and 
activities as follows:




Drug-Free Communities.................................       $95,000,000
Anti-Doping activities................................         8,600,000
World Anti-Doping Agency dues.........................         2,000,000
Discretionary grants..................................         2,650,000


    Within the total for the account, the Committee recommends 
$95,000,000 for the Drug-Free Communities program. This program 
makes grants of up to $125,000 per year to support local 
coalitions to develop and implement community-based plans to 
reduce drug abuse among youth. These coalitions are required to 
include participants from a wide range of interests, including 
local government agencies, schools, the media, service 
organizations, law enforcement, parents, youth, and the 
business community. Local matching contributions are required. 
Grants are awarded on a competitive basis, and may be renewed 
for up to five years, after which time the coalition must 
compete again for any further funding.
    Within this account, the Committee recommends $8,600,000 
for anti-doping activities. Anti-doping activities support 
athlete drug testing programs, research initiatives, 
educational programs, and enforce compliance with the World 
Anti-Doping Code. In addition, the Committee recommends 
$2,000,000 for the United States membership dues to the World 
Anti-Doping Agency (WADA). WADA is the international agency 
created to promote, coordinate, and monitor efforts against 
doping and illicit drug use in sport on a global basis.
    Additionally, the Committee includes $1,400,000 for drug 
court training and technical assistance and $1,250,000 for 
assistance to States in implementing effective drug laws. All 
funds under this heading are to be awarded under a competitive 
process.

              Information Technology Oversight and Reform


                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................        $8,000,000
Budget request, fiscal year 2015......................        20,000,000
Recommended in the bill...............................         9,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,000,000
    Budget request, fiscal year 2015..................       -11,000,000


    These funds support efforts to make the Federal 
Government's investments in information technology (IT) more 
efficient, secure and effective.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $9,000,000. 
The Committee appreciates OMB's efforts to improve program and 
contract management of information technology investments as 
well as the Administration's efforts to utilize cloud computing 
and consolidate data centers. The Committee understands that 
these efforts have saved over $2.4 billion since this 
appropriation was first enacted. However, failures, such as the 
launch of Healthcare.gov, in the development of information 
technology systems historically have been pervasive throughout 
the Federal government. The Committee expects OMB to improve 
the processes used to develop information technology systems. 
Using information technology to engage citizens can be a 
powerful and efficient tool but only if the systems work and 
citizens have confidence in them. Language is continued in the 
bill requiring the submission of quarterly reports on savings 
this program identifies by fiscal year, agency and 
appropriation.

                  Special Assistance to the President


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................        $4,319,000
Budget request, fiscal year 2015......................         4,221,000
Recommended in the bill...............................         4,200,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -119,000
    Budget request, fiscal year 2015..................           -21,000


    These funds support the executive functions of the Office 
of the Vice President.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $4,200,000 for 
the Office of the Vice President.

                Official Residence of the Vice President


                           OPERATING EXPENSES

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................          $305,000
Budget request, fiscal year 2015......................           299,000
Recommended in the bill...............................           290,000
Bill compared with:
    Appropriation, fiscal year 2014...................           -15,000
    Budget request, fiscal year 2015..................            -9,000


    These funds support the care and operation of the Vice 
President's residence and specifically support equipment, 
furnishings, dining facilities, and services required to 
perform and discharge the Vice President's official duties, 
functions and obligations.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $290,000 for 
the Operating Expenses of the Vice President's residence.

Administrative Provisions--Executive Office of the President and Funds 
                     Appropriated to the President


                     (INCLUDING TRANSFER OF FUNDS)

    Section 201. The Committee includes language permitting the 
transfer of not to exceed ten percent of funds between various 
accounts within the Executive Office of the President, with 
advance approval of the Committees on Appropriations. The 
amount of an appropriation shall not be increased by more than 
50 percent.
    Section 202. The Committee continues language requiring the 
Director of the Office of Management and Budget to report on 
the costs of implementing the Dodd-Frank Wall Street Reform and 
Consumer Protection Act (Public Law 111-203).
    Section 203. The Committee includes language prohibiting 
funds to prepare, sign or approve statements abrogating 
legislation passed by the House of Representatives and the 
Senate and signed by the President.
    Section 204. The Committee includes language prohibiting 
funding to prepare or implement Executive Orders in 
contravention of existing law.
    Section 205. The Committee includes language requiring 
Director of the Office of Management and Budget to include a 
statement of budgetary impact with any Executive Order issued 
during fiscal year 2015. The Committee believes the American 
people should understand the impact on costs and revenues with 
the President issues Executive Orders.

                        TITLE III--THE JUDICIARY

    The funds recommended by the Committee in title III of the 
accompanying bill are for the operation and maintenance of 
United States Courts and include the salaries of judges, 
probation and pretrial services officers, public defenders, 
court clerks, law clerks, and other supporting personnel, as 
well as security costs, information technology, and other 
expenses of the Federal Judiciary. The Committee recommends a 
total of $6,676,746,000 in discretionary funding for the 
Judiciary in fiscal year 2015. The Committee recognizes that 
the number of cases filed and the number of persons under 
supervision is not under the control of the Judiciary. However, 
the Committee believes the Judiciary needs to continue its cost 
containment efforts and identify ways to reduce staffing, 
travel, conferences, space and other financial requirements 
through the use of technology and best practices.
    In addition to direct appropriations, the Judiciary 
collects various fees and has certain multiyear funding 
authorities. The Judiciary uses these non-appropriated funds to 
offset its direct appropriation requirements. Consistent with 
prior year practices and section 608 of this Act, the Committee 
expects the Judiciary to submit a financial plan, within 60 
days of enactment of this Act, allocating all sources of 
available funds including appropriations, fee collections, and 
carryover balances. This financial plan will be the baseline 
for purposes of reprogramming notification.
    The Judiciary is the General Services Administration's 
(GSA) second largest client in terms of space, with rent 
accounting for approximately 20 percent of the Judiciary's 
appropriation. The Committee appreciates efforts taken by the 
Judiciary to reduce rental costs and limit growth through 
several cost containment initiatives. The fiscal year 2014 
enacted bill provided $50,000,000 for cost containment 
initiatives and the Committee expects the Judiciary to continue 
to take actions to reduce its space footprint and costs 
associated with rent. To that end, the Committee recommends 
$10,000,000 in fiscal year 2015 for an Integrated Workplace 
Initiative, as proposed by the Judiciary, to reconfigure and 
reduce space. The Committee directs the Judicial Conference of 
the United States to provide the Committee with updates to its 
space management plan, detailing its efforts to reduce 
Judiciary space by fiscal year 2018.
    Improving the physical security at buildings occupied by 
the Judiciary and U.S. Marshals Service (USMS) and ensuring the 
integrity of the judicial process by providing secure 
facilities to conduct judicial business is a priority for the 
Committee. Under GSA's Federal Buildings Fund appropriation, 
the Committee recommends $20,000,000 for the Judiciary Court 
Security Program for alterations to improve physical security 
in buildings occupied by the Judiciary and USMS.
    The Committee appreciates that the Judicial Conference is 
reviewing the courthouse construction process, emphasizing 
security needs in the prioritization of projects.

                   Supreme Court of the United States


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $72,625,000
Budget request, fiscal year 2015......................        74,967,000
Recommended in the bill...............................        74,937,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +2,312,000
    Budget request, fiscal year 2015..................           -30,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $74,937,000 
for fiscal year 2015 for the salaries and expenses of personnel 
and the cost of operating the Supreme Court, excluding the care 
of the building and grounds. The Committee includes bill 
language making $2,000,000 available until expended for the 
purpose of making information technology investments. The 
Committee requests that the Court include an annual report with 
its budget justification materials, showing information 
technology carryover balances and describing expenditures made 
in the previous fiscal year and planned expenditures in the 
budget year.

                    CARE OF THE BUILDING AND GROUNDS




Appropriation, fiscal year 2014.......................       $11,158,000
Budget request, fiscal year 2015......................        11,640,000
Recommended in the bill...............................        11,640,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +482,000
    Budget request, fiscal year 2015..................             - - -


                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $11,640,000 
for fiscal year 2015, to remain available until expended, for 
personnel and other services relating to the structural and 
mechanical care of the Supreme Court building and grounds. The 
Architect of the Capitol has responsibility for these functions 
and supervises the use of this appropriation. Funding will be 
used to perform maintenance and preservation of the exterior 
facades of the Supreme Court Building. A significant amount of 
stone cracking and deterioration of the building's facade 
presents a life safety hazard to building occupants and the 
public.

         United States Court of Appeals for the Federal Circuit


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $29,600,000
Budget request, fiscal year 2015......................        30,212,000
Recommended in the bill...............................        30,192,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +592,000
    Budget request, fiscal year 2015..................           -20,000


                        COMMITTEE RECOMMENDATION

    The Court of Appeals for the Federal Circuit has exclusive 
national jurisdiction over a large number of diverse subject 
areas, including government contracts, patents, trademarks, 
Federal personnel, and veterans' benefits. The Committee 
recommends an appropriation of $30,192,000 for fiscal year 
2015.

               United States Court of International Trade


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $19,200,000
Budget request, fiscal year 2015......................        17,807,000
Recommended in the bill...............................        17,807,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -1,393,000
    Budget request, fiscal year 2015..................             - - -


                        COMMITTEE RECOMMENDATION

    The Court of International Trade has exclusive nationwide 
jurisdiction of civil actions against the United States and 
certain civil actions brought by the United States, arising out 
of import transactions and administration and enforcement of 
the Federal customs and international trade laws. The Committee 
recommends an appropriation of $17,807,000 for fiscal year 
2015.

    Courts of Appeals, District Courts, and Other Judicial Services


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................    $4,658,830,000
Budget request, fiscal year 2015......................     4,827,588,000
Recommended in the bill...............................     4,784,659,000
Bill compared with:
    Appropriation, fiscal year 2014...................      +125,829,000
    Budget request, fiscal year 2015..................       -42,929,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $4,784,659,000 
for the operations of the regional courts of appeals, district 
courts, bankruptcy courts, the Court of Federal Claims, and 
probation and pretrial services offices.
    The Committee provides not to exceed $10,000,000 for 
Integrated Workplace Initiative and includes language 
prohibiting the obligation of funds until the Director of the 
Administrative Office of the United States Courts has submitted 
an analysis to the Committee outlining how the future year 
savings estimated to occur as a result of each initiative will 
exceed the up-front costs. The funds are provided to pay up-
front costs associated with facilities projects that, when 
implemented, will reduce costs and result in lower future 
funding requests. The Committee expects the analysis to outline 
how the project will increase space utilization rates (the 
number of staff per square foot) and decrease rental payments. 
The Committee expects the costs of these initiatives to be 
recaptured in less than five years.
    The Committee provides an appropriate level of funding to 
address needs associated with the Second Chance Act of 2007. 
The Committee encourages the Judiciary to work closely with the 
Bureau of Prisons to enhance the outcomes for reentry of 
offender populations into the community and reduce the 
occurrence of recidivism.

                 VACCINE INJURY COMPENSATION TRUST FUND




Appropriation, fiscal year 2014.......................        $5,327,000
Budget request, fiscal year 2015......................         5,423,000
Recommended in the bill...............................         5,423,000
Bill compared with:
    Appropriation, fiscal year 2014...................           +96,000
    Budget request, fiscal year 2015..................             - - -


                        COMMITTEE RECOMMENDATION

    The Committee recommends a reimbursement of $5,423,000 for 
fiscal year 2015 from the Vaccine Injury Compensation Trust 
Fund to cover expenses of the United States Court of Federal 
Claims associated with processing cases under the National 
Childhood Vaccine Injury Act of 1986.

                           DEFENDER SERVICES




Appropriation, fiscal year 2014.......................    $1,044,394,000
Budget request, fiscal year 2015......................     1,053,158,000
Recommended in the bill...............................     1,044,394,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................        -8,764,000


                        COMMITTEE RECOMMENDATION

    This account provides funding for the operation of the 
Federal Public Defender and Community Defender organizations 
and for compensation and reimbursement of expenses of panel 
attorneys appointed pursuant to the Criminal Justice Act for 
representation in criminal cases. The Committee recommends an 
appropriation of $1,044,394,000 for fiscal year 2015. Since the 
budget request was submitted, the Judiciary has identified 
additional available carryover. The recommendation provides 
sufficient funding to meet the needs of the Defender Services 
program.

                    FEES OF JURORS AND COMMISSIONERS




Appropriation, fiscal year 2014.......................       $53,891,000
Budget request, fiscal year 2015......................        55,827,000
Recommended in the bill...............................        55,827,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,936,000
    Budget request, fiscal year 2015..................             - - -


                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $55,827,000 
for payments to jurors and land commissioners for fiscal year 
2015.

                             COURT SECURITY

                     (INCLUDING TRANSFERS OF FUNDS)




Appropriation, fiscal year 2014.......................      $497,500,000
Budget request, fiscal year 2015......................       530,763,000
Recommended in the bill...............................       525,763,000
Bill compared with:
    Appropriation, fiscal year 2014...................       +28,263,000
    Budget request, fiscal year 2015..................        -5,000,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $525,763,000 
for Court Security in fiscal year 2015 to provide for necessary 
expenses of security and protective services in courtrooms and 
adjacent areas. The recommendation will provide for the highest 
priority security needs identified by the courts and the U.S. 
Marshals Service.

           Administrative Office of the United States Courts


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $81,200,000
Budget request, fiscal year 2015......................        84,399,000
Recommended in the bill...............................        82,824,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,624,000
    Budget request, fiscal year 2015..................        -1,575,000


                        COMMITTEE RECOMMENDATION

    The Administrative Office of the United States Courts (AO) 
provides administrative and management support to the United 
States Courts, including the probation and bankruptcy systems. 
It also supports the Judicial Conference of the United States 
in determining Federal Judiciary policies, in developing 
methods to assist the courts to conduct business efficiently 
and economically, and in enhancing the use of information 
technology in the courts. The Committee recommends an 
appropriation of $82,824,000 for the AO for fiscal year 2015.

                        Federal Judicial Center


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $26,200,000
Budget request, fiscal year 2015......................        26,959,000
Recommended in the bill...............................        26,724,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +524,000
    Budget request, fiscal year 2015..................          -235,000


                        COMMITTEE RECOMMENDATION

    The Federal Judicial Center (FJC) improves the management 
of Federal Judicial dockets and court administration through 
education for judges and staff, and research, evaluation, and 
planning assistance for the courts and the Judicial Conference. 
The Committee recommends an appropriation of $26,724,000 for 
the FJC for fiscal year 2015.

                  United States Sentencing Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $16,200,000
Budget request, fiscal year 2015......................        16,894,000
Recommended in the bill...............................        16,556,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +356,000
    Budget request, fiscal year 2015..................          -338,000


                        COMMITTEE RECOMMENDATION

    The purpose of the Commission is to establish, review, and 
revise sentencing guidelines, policies, and practices for the 
Federal criminal justice system. The Commission is also 
required to monitor the operation of the guidelines and to 
identify and report necessary changes to the Congress. The 
Committee recommends $16,556,000 for the Commission for fiscal 
year 2015.

                Administrative Provisions--The Judiciary


                     (INCLUDING TRANSFER OF FUNDS)

    Section 301. The Committee continues language to permit 
funds for salaries and expenses to be available for employment 
of experts and consultant services as authorized by 5 U.S.C. 
3109.
    Section 302. The Committee continues language that permits 
up to five percent of any appropriation made available for 
fiscal year 2015 to be transferred between Judiciary 
appropriations provided that no appropriation shall be 
decreased by more than five percent or increased by more than 
ten percent by any such transfer except in certain 
circumstances. In addition, the language provides that any such 
transfer shall be treated as a reprogramming of funds under 
sections 604 and 608 of the accompanying bill and shall not be 
available for obligation or expenditure except in compliance 
with the procedures set forth in those sections.
    Section 303. The Committee continues language authorizing 
not to exceed $11,000 to be used for official reception and 
representation expenses incurred by the Judicial Conference of 
the United States.
    Section 304. The Committee continues language through 
fiscal year 2015 regarding the delegation of authority to the 
Judiciary for contracts for repairs of less than $100,000.
    Section 305. The Committee continues language to authorize 
a court security pilot program.
    Section 306. The Committee includes language requested by 
the Judicial Conference of the United States to extend 
temporary judgeships in the eastern district of Missouri, 
Kansas, Arizona, the northern district of Alabama, the central 
district of California, the western district of North Carolina, 
the southern district of Florida, New Mexico, and the eastern 
district of Texas.
    Section 307. The Committee includes new language 
establishing a place of holding court in Bakersfield, 
California.

                     TITLE IV--DISTRICT OF COLUMBIA


                             Federal Funds

    The Appropriations Committees have a special relationship 
with the District of Columbia that is unlike any other city in 
the country. For example, the Appropriations Committees are 
authorized by law to fund the court operations of the District 
of Columbia. Title IV of this Act provides a Federal payment 
totaling $553,790,000 for the cost of judges, court personnel, 
offender and defendant supervision, and defendant 
representation. Title IV also provides Federal Payments to 
District of Columbia programs in areas such as education and 
security. In addition, the United States Department of Justice 
provides hundreds of United States Attorneys and Deputy United 
States Marshals to prosecute local crimes and provide security 
at the D.C. Superior Court. The Federal Bureau of Prisons 
houses thousands of District of Columbia prisoners. Federal 
taxpayers do not fund similar activities for any other city.
    The citizens of the District of Columbia approved a 
referendum providing local funds budget autonomy beginning in 
fiscal year 2015. The Committee continues to consider the 
recent referendum as an expression of the opinion of the 
District of Columbia residents only, and without any authority 
to change or alter the existing relationship between Federal 
appropriations and the District. The Committee's position was 
affirmed by the Government Accountability Office (GAO) in a 
January 2014 opinion and a ruling by the United States District 
Court for the District of Columbia in May 2014. Therefore, the 
bill appropriates local funds to the District of Columbia 
consistent with the Home Rule Act and opinions of GAO and the 
Court.
    The Committee notes that the fiscal year 2014 Consolidated 
Appropriations Act language included providing the District 
with the authority to spend their local funds in the following 
fiscal year in the event of an absence in appropriations. This 
authority is continued in section 816 of this Act.

              FEDERAL PAYMENT FOR RESIDENT TUITION SUPPORT




Appropriation, fiscal year 2014.......................       $30,000,000
Budget request, fiscal year 2015......................        40,000,000
Recommended in the bill...............................        20,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -10,000,000
    Budget request, fiscal year 2015..................       -20,000,000


    The Resident Tuition Support program provides up to $10,000 
annually for undergraduate District students to attend eligible 
four-year public universities and colleges nationwide at in-
state tuition rates. Grants up to $2,500 per year are available 
for students to attend private institutions in the D.C. 
metropolitan area, private historically black colleges and 
universities nationwide, and public two-year community colleges 
nationwide.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $20,000,000 
for the resident tuition support program. The Administration 
proposed authorizing language reducing the annual household 
income threshold for program eligibility to $450,000. The 
Committee does not include this language but notes that 
District of Columbia is already authorized to prioritize 
applications based on income. In addition, the District of 
Columbia can contribute local funds to this program if there is 
demand for the program beyond the available level of Federal 
funds.

   FEDERAL PAYMENT FOR EMERGENCY PLANNING AND SECURITY COSTS IN THE 
                          DISTRICT OF COLUMBIA




Appropriation, fiscal year 2014.......................       $23,800,000
Budget request, fiscal year 2015......................        14,900,000
Recommended in the bill...............................        10,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -13,800,000
    Budget request, fiscal year 2015..................        -4,900,000


    As the seat of the national government, the District of 
Columbia has a unique and significant responsibility for 
protecting the property and personnel of the Federal 
government. The Federal Payment for Emergency Planning and 
Security Costs is provided to help address the impact of the 
Federal presence on public safety in the District of Columbia.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $10,000,000 
for emergency planning and security costs. In fiscal year 2014, 
a one-time reimbursement of $8,920,000 for security costs 
associated with the Presidential Inauguration was provided. 
These funds are no longer required. The Committee notes that in 
recent fiscal years this appropriation has had large balances 
of unobligated funds carryover from one year to the next. The 
recommendation reduces the fiscal year 2015 appropriation to 
account for the availability of prior-year balances.

           FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA COURTS




Appropriation, fiscal year 2014.......................      $232,812,000
Budget request, fiscal year 2015......................       255,819,000
Recommended in the bill...............................       234,400,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,588,000
    Budget request, fiscal year 2015..................       -21,419,000


    Under the National Capital Revitalization and Self-
Government Improvement Act of 1997, the Federal Government is 
required to finance the District of Columbia Courts. This 
Federal payment to the District of Columbia Courts funds the 
operations of the District of Columbia Court of Appeals, 
Superior Court, the Court System, and the Capital Improvement 
Program.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $234,400,000 
for operation of the District of Columbia Courts. This amount 
includes $13,400,000 for the Court of Appeals; $115,000,000 for 
the Superior Court; $70,000,000 for the Court System; and 
$36,000,000 for capital improvements to courthouse facilities.
    The District of Columbia Courts are directed to provide 
quarterly expenditures, unobligated balances and staffing 
reports to the Committees on Appropriations of the House and 
Senate for all programs, to be submitted within 30 days after 
the end of each quarter.

   FEDERAL PAYMENT FOR DEFENDER SERVICES IN THE DISTRICT OF COLUMBIA 
                                 COURTS




Appropriation, fiscal year 2014.......................       $49,890,000
Budget request, fiscal year 2015......................        49,890,000
Recommended in the bill...............................        49,890,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................             - - -


    The District of Columbia Courts appoint and compensate 
attorneys to represent persons who are financially unable to 
obtain such representation.

                        COMMITTEE RECOMMENDATION

    The Committee recommends $49,890,000 for Defender Services 
in the District of Columbia Courts. The District of Columbia 
Courts are directed to provide quarterly expenditure and 
unobligated balance reports to the Committees on Appropriations 
of the House and Senate, within 30 days after the end of each 
quarter.

           FEDERAL PAYMENT TO THE COURT SERVICES AND OFFENDER

            SUPERVISION AGENCY FOR THE DISTRICT OF COLUMBIA




Appropriation, fiscal year 2014.......................      $226,484,000
Budget request, fiscal year 2015......................       232,568,000
Recommended in the bill...............................       228,500,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +2,016,000
    Budget request, fiscal year 2015..................        -4,068,000


    The Court Services and Offender Supervision Agency (CSOSA) 
for the District of Columbia is an independent Federal agency 
created by the National Capital Revitalization and Self-
Government Improvement Act of 1997. CSOSA acquired the 
operational responsibilities for the former District agencies 
in charge of probation and parole, and houses the Pretrial 
Services Agency (PSA) for the District of Columbia within its 
framework.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $228,500,000 
for the CSOSA. Of the amounts provided, $169,000,000 is for 
Community Supervision and Sex Offender Registration and 
$59,500,000 is for the PSA. The recommendation includes a 
multi-year funds provision for costs associated with the 
upcoming expiration of facility leases.
    CSOSA is directed to provide a quarterly report on its 
expenditures, unobligated balances and staffing to the 
Committees on Appropriations of the House and Senate, to be 
submitted within 30 days after the end of each quarter.

  FEDERAL PAYMENT TO THE PUBLIC DEFENDER SERVICE FOR THE DISTRICT OF 
                                COLUMBIA




Appropriation, fiscal year 2014.......................       $40,607,000
Budget request, fiscal year 2015......................        41,231,000
Recommended in the bill...............................        41,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +393,000
    Budget request, fiscal year 2015..................          -231,000


    The Public Defender Service (PDS) for the District of 
Columbia is an independent organization authorized by the 
National Capital Revitalization and Self-Government Improvement 
Act of 1997, whose purpose is to provide legal representation 
services within the District of Columbia justice system.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $41,000,000 
for the PDS for the District of Columbia.

      FEDERAL PAYMENT TO THE CRIMINAL JUSTICE COORDINATING COUNCIL




Appropriation, fiscal year 2014.......................        $1,800,000
Budget request, fiscal year 2015......................         1,900,000
Recommended in the bill...............................         1,900,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +100,000
    Budget request, fiscal year 2015..................             - - -


    The Criminal Justice Coordinating Council (CJCC) provides a 
forum for District of Columbia and Federal law enforcement to 
identify criminal justice issues and solutions, and improve the 
coordination of their efforts. In addition, the CJCC developed 
and maintains the Justice Integrated Information System which 
provides for the seamless sharing of information with Federal 
and local law enforcement.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $1,900,000 to 
the CJCC.

                FEDERAL PAYMENT FOR JUDICIAL COMMISSIONS




Appropriation, fiscal year 2014.......................          $500,000
Budget request, fiscal year 2015......................           565,000
Recommended in the bill...............................           550,000
Bill compared with:
    Appropriation, fiscal year 2014...................           +50,000
    Budget request, fiscal year 2015..................           -15,000


    This appropriation provides funding for the two judicial 
commissions. The first is the Judicial Nomination Commission 
(JNC), which recommends a panel of three candidates to the 
President for each judicial vacancy in the District of Columbia 
Court of Appeals and Superior Court. From the panel selected by 
the JNC, the President nominates a person for each vacancy and 
submits his or her name for confirmation to the Senate. The 
second commission is the Commission on Judicial Disabilities 
and Tenure (CJDT), which has jurisdiction over all judges of 
the Court of Appeals and Superior Court to determine whether a 
judge's conduct warrants disciplinary action and whether 
involuntary retirement of a judge for health reasons is 
warranted. In addition, the CJDT conducts evaluations of judges 
seeking reappointment and judges who retire and wish to 
continue service as a senior judge.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $295,000 for 
the Commission on Judicial Disabilities and Tenure, and 
$255,000 for the Judicial Nomination Commission. The 
recommended increase is provided for the Judicial Nomination 
Commission which has not received an increase in appropriations 
since fiscal year 2010. The additional funding will provide for 
staff and operation cost increases.

                 FEDERAL PAYMENT FOR SCHOOL IMPROVEMENT




Appropriation, fiscal year 2014.......................       $48,000,000
Budget request, fiscal year 2015......................        43,000,000
Recommended in the bill...............................        45,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -3,000,000
    Budget request, fiscal year 2015..................        +2,000,000


    The Scholarships for Opportunity and Results Act (SOAR) 
authorizes funds to be evenly divided between District of 
Columbia Public Schools, Public Charter Schools and Opportunity 
Scholarships.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $45,000,000 
for school improvement. Based on the statutory funding formula, 
this will provide $15,000,000 for District of Columbia Public 
Schools, $15,000,000 for Public Charter Schools and $15,000,000 
for Opportunity Scholarships.
    The Committee includes bill language directing the 
Secretary of Education to provide opportunity scholarships to 
students using the criteria from section 3103(3) of the 
Scholarship for Opportunity and Results Act (SOAR), giving 
priority to those students described in section 3006(1). The 
Secretary shall use current and prior year balances to fund 
scholarships to students currently enrolled in the program and 
new students to the extent that funds are available. The 
Committee wants to ensure that all eligible students have the 
access to the program and that the Secretary of Education 
administers the program as authorized by the SOAR using funds 
provided by this and previous appropriations acts.
    The Administration proposed and the recommendation provides 
$3,000,000 for the administrative, parental assistance, student 
academic assistance, and evaluation costs of the opportunity 
scholarship program. The level of funding for these activities 
is above the levels authorized for these activities by SOAR. 
However, the Committee supports the Administration's request 
and believes that it is critical that additional funding be 
provided to effectively administer the program, to increase 
parental assistance and outreach, and to provide academic 
assistance to students.

      FEDERAL PAYMENT FOR THE DISTRICT OF COLUMBIA NATIONAL GUARD




Appropriation, fiscal year 2014.......................          $375,000
Budget request, fiscal year 2015......................           435,000
Recommended in the bill...............................           375,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................           -60,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends a Federal payment of $375,000 for 
the Major General David F. Wherley, Jr. District of Columbia 
National Guard Retention and College Access Program to pay the 
costs of a tuition assistance program for guard members. The 
Committee acknowledges the unique role of the D.C. National 
Guard in addressing emergencies that may occur as a result of 
the presence of the Federal Government.

         FEDERAL PAYMENT FOR TESTING AND TREATMENT OF HIV/AIDS




Appropriation, fiscal year 2014.......................        $5,000,000
Budget request, fiscal year 2015......................         5,000,000
Recommended in the bill...............................         5,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................             - - -


    Currently, 2.4 percent of the population of the District of 
Columbia has been diagnosed with HIV. The World Health 
Organization defines an HIV epidemic as ``severe'' when the 
percent of infection among residents exceeds one percent.

                        COMMITTEE RECOMMENDATION

    The Committee recommendation includes $5,000,000 for a 
Federal payment for testing and treatment of HIV/AIDS.

                       District of Columbia Funds

    This bill provides local funds for the operation of the 
District of Columbia as approved by the District of Columbia 
Council and the Mayor. The local budget proposed by the Mayor 
provides an appropriation of $12,618,418,000 for operations of 
the District of Columbia. This amount includes estimated 
funding of $7,065,551,000 of local funds, $2,074,811,000 in 
Medicaid payments, and the remainder from other Federal and 
local funds.

                     TITLE V--INDEPENDENT AGENCIES


             Administrative Conference of the United States


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................        $3,000,000
Budget request, fiscal year 2015......................         3,200,000
Recommended in the bill...............................         3,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................          -200,000


    The Administrative Conference of the United States (ACUS) 
is an independent agency that studies Federal administrative 
procedures and processes to recommend improvements to the 
President, Congress and other agencies.

                        COMMITTEE RECOMMENDATION

    The Committee recommends $3,000,000 for ACUS for fiscal 
year 2015.

                Bureau of Consumer Financial Protection


                       ADMINISTRATIVE PROVISIONS

    The Committee remains disappointed that the operations and 
expenses of the Consumer Financial Protection Bureau (CFPB) 
remain hard to understand. The CFPB could vastly improve its 
annual report to the Committee by including the cost of 
specific initiatives of each office, itemizations and 
explanations of specific increases and decreases in funding and 
personnel, and an analysis of its transfers from the Federal 
Reserve System.
    The Committee also notes that funding outside the 
appropriations process has not spared this very young agency 
from some very old problems. The Office of Inspector General of 
the Board of Governors of the Federal Reserve System, which has 
oversight of the Bureau, recently issued reports that 
recommended the Bureau improve its record-keeping and controls 
around government travel cards, purchase cards, conferences, 
information security, and procurement.
    The CFPB has oversight over a wide range of consumer 
financial products. As such, the CFPB's activities have the 
potential to significantly affect access to credit and the 
operations of banks and non-banks. The Committee believes the 
Dodd-Frank Wall Street Reform and Consumer Protection Act 
provides inadequate checks on the CFPB's powers. The 
Committee's experience with the Federal Trade Commission, the 
Securities and Exchange Commission, the Federal Communications 
Commission, the Consumer Product Safety Commission, and other 
Federal agencies with powers to protect consumers or investors 
leads the Committee to conclude that a five-member commission 
is more suitable for guiding the CFPB than a single director. A 
commission ensures that multiple disciplines, experiences, and 
perspectives are brought to bear on CFPB rules, policies, and 
enforcement actions. The appointment and removal process, and 
staggered terms of commissioners, can provide checks and 
balances, and a measure of continuity that a single head 
cannot.
    Financial Literacy.--The Committee directs the CFPB, in 
consultation with the Financial Literacy and Education 
Commission, to report on the feasibility of designating 
qualified institutions, like universities, State and local 
educational agencies, and qualified nonprofit agencies or 
financial institutions as centers of excellence to develop and 
implement effective financial literacy programs.
    The Committee appreciates the CFPB's initiative to 
integrate financial education into K-12 curricula and 
encourages the CFPB to explore opportunities to highlight the 
value of after-school programs in complementing formal 
education to help youth learn money management in real-world, 
practical settings.
    Small Business Credit Cards.--The Committee is concerned by 
reports of solicitations of small business credit cards to 
households, rather than businesses, and directs the CFPB to 
study the promotion of small business credit cards to the 
households of private individuals and to post online and 
disseminate publicly the report, including findings of whether 
targeted households are aware of their lack of consumer 
protections, relative to individual consumer credit cards.
    The Committee includes the following provisions in the 
bill:
    Section 501. The Committee repeals the prohibition against 
the Committees on Appropriations reviewing transfers from the 
Federal Reserve System to the CFPB. Congress has a duty to 
examine and critique the activities of the CFPB, especially 
since its expenditures, like any other Federal agency, 
contribute to a growing Federal debt.
    Section 502. The Committee changes the CFPB's source of 
funding from transfers from the Federal Reserve System to 
annual appropriations beginning in fiscal year 2016. Under the 
Dodd-Frank Wall Street Reform and Consumer Protection Act, the 
CFPB can spend more than half a billion dollars without an 
annual review by Congress. The Committee believes the CFPB 
needs oversight as much as banks and nonbanks do and further 
reminds the CFPB to remain steadfast to its mission to promote 
fairness and transparency for mortgages, credit cards, and 
other consumer financial products and services and not to stray 
into consumer advocacy.
    Section 503. The Committee appreciates the CFPB's practice 
of making its transfer requests to the Federal Reserve System 
and the response from the Federal Reserve System available on 
the Bureau's public website. The Committee codifies this 
practice and further requires the CFPB to notify Congress of 
when it makes such a request and to describe how the funds will 
be used in the course of protecting consumers.
    Section 504. The Committee directs the CFPB to submit 
quarterly reports on its activities and to testify on its 
activities when requested. The report shall include, among 
other things, how the CFPB allocates its funds and staff.

                   Consumer Product Safety Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $118,000,000
Budget request, fiscal year 2015......................       123,000,000
Recommended in the bill...............................       118,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................        -5,000,000


    The Consumer Product Safety Act established the Consumer 
Product Safety Commission (CPSC), an independent Federal 
regulatory agency, to reduce the risk of injury associated with 
consumer products.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $118,000,000 
for the CPSC for fiscal year 2015.
    Voluntary Recall.--As the agency with jurisdiction over 
tens of thousands of consumer products, the CPSC has the 
opportunity to leverage its resources and contacts within the 
manufacturing industry to help drive education campaigns 
related to proper use of consumer products. Through working 
with industry, voluntary recalls have been largely successful. 
This cooperative relationship with industry can help save lives 
and CPSC resources, which can then be devoted to product 
recalls and promulgating risk-based rules. The Committee is 
concerned about proposed changes to the voluntary recall system 
that would serve to negatively impact small businesses. The 
Committee opposes making unnecessary changes to a recall system 
that has worked well over the past 40 years, owing to a 
successful partnership between businesses and the Commission.
    Public Disclosures of Information.--Section 6(b) of the 
Consumer Product Safety Act (CPSA) requires CPSC to take 
reasonable steps to ensure that any disclosure of information 
relating to a consumer product safety incident is accurate and 
fair. This congressional mandate protects the consumer by 
facilitating voluntary reporting by companies on potential 
product hazards and defects, while also ensuring a timely and 
thorough investigation is done to determine an appropriate 
corrective action plan. Proposed changes relating to voluntary 
reporting under section 6(b) of CPSA threaten to undermine a 
successful partnership based on openness and trust between 
industry and the Commission. The Committee cautions the 
Commission about making changes to a process that has succeeded 
in both protecting the consumer against harm and protecting 
industry against inaccurate disclosures of information before 
an investigation has been completed. The Committee expects the 
Commission to work with industry and stakeholders on ensuring 
the process for disclosing information on potential product 
hazards and defects is both timely and accurate.
    Certifications of Compliance.--The Committee is concerned 
about proposed changes to current certification requirements 
that would impose costly and burdensome changes to companies 
who already comply with the Consumer Product Safety Improvement 
Act's (CPSIA) certification requirements. Imposing costly and 
redundant processes on stakeholders without the added benefit 
of increased product safety is counterproductive.
    Import Safety.--The Committee remains supportive of the 
Import Safety initiative which places CPSC investigators at key 
ports of entry in order to stop defective products from 
entering the United States. The CPSC's coordination with U.S. 
Customs and Border Patrol is a cost effective and efficient use 
of CPSC resources and enforcement capabilities. The Committee 
believes resources in this area are being spent in a targeted 
and effective way and expects the CPSC to continue to devote 
resources to this program.
    Pool and Spa Safety.--The Committee commends the CPSC for 
continuing to provide resources for the national and grassroots 
``Pool Safety'' campaign, a safety information and education 
program designed to reduce child drownings and neardrowning 
injuries and maintain a zero fatality rate for drain 
entrapments. This multifaceted initiative includes consumer and 
industry education efforts, press events, partnerships, 
outreach, and advertising. In fiscal year 2014, the Committee 
provided $1,000,000 for the pool and spa safety grants program 
established by the Virginia Graeme Baker Pool and Spa Safety 
Act. The Committee expects CPSC to expeditiously administer 
grant funding to eligible entities.
    Chronic Hazard Advisory Panel.--The Committee understands 
concerns exist regarding the Chronic Hazard Advisory Panel 
(CHAP) reporting process. The Committee expects CPSC to be open 
and transparent to the public in regards to its involvement in 
the CHAP process and ensure an appropriate peer review process 
is in place and adequate opportunities exist for the public to 
submit information and present its views before the CHAP 
finalizes reports submitted to CPSC.
    Window Coverings.--The Committee continues to support the 
cooperative efforts of CPSC and the window coverings industry 
to educate consumers on window covering safety. The Committee 
encourages continued cooperation between CPSC and industry on 
developing voluntary standards for its products through the 
current voluntary standards setting process.

                     Election Assistance Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $10,000,000
Budget request, fiscal year 2015......................        10,000,000
Recommended in the bill...............................             - - -
Bill compared with:
    Appropriation, fiscal year 2014...................       -10,000,000
    Budget request, fiscal year 2015..................       -10,000,000


    The Election Assistance Commission (EAC) was established by 
the Help America Vote Act of 2002 (HAVA) and is charged with 
implementing provisions of that Act relating to the reform of 
Federal election administration.

                        COMMITTEE RECOMMENDATION

    The Committee strongly supports the successful 
administration of Federal elections and Help America Vote Act 
(HAVA) of 2002. However, the Committee believes the EAC is no 
longer effectively carrying out its mandate and should be 
eliminated. At present, all statutorily mandated positions are 
vacant and the agency has been operating without legislative 
authorization since 2005. The EAC has been unable to finalize 
rules approving new voting system standards to update those 
last updated in 2005, and it has been unable to hold hearings 
or rule on appeals. All of the funds appropriated for HAVA 
grants have been distributed to the States, and for five years 
the Administration has not requested additional grant funding. 
Without HAVA grants to distribute, the work of the EAC consists 
of auditing HAVA grant money previously distributed, a task 
carried out by the EAC Inspector General, and examining new 
voting technologies, a task largely performed by the National 
Institute of Standards and Technology and private testing 
laboratories.
    In February 2013, rather than turn to the EAC, the 
President chose to form a new ad hoc commission to review and 
propose best practices related to concerns from the 2012 
election regarding polling place wait times, and military and 
oversees voting. This decision highlights the lack of 
confidence the Administration has in this agency.
    This Committee is not advocating doing away with the 
changes made to voting law in HAVA. Rather, the Committee 
believes these laws do not require an independent Federal 
agency. The Committee supports legislation that has been 
introduced in the 113th Congress, and reported by the Committee 
on House Administration, to terminate the EAC, allowing the 
stakeholders in the design and acquisition of voting systems to 
consider an alternative mechanism for setting and implementing 
standards. The EAC has been unable to attend to its 
congressionally mandated duties for over a year and no longer 
has a purpose. Especially during a time of fiscal constraint, 
this Committee can see no way to justify spending any 
additional taxpayer money on a non-functioning agency.

                   Federal Communications Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $339,844,000
Budget request, fiscal year 2015......................       375,380,000
Recommended in the bill...............................       322,748,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -17,096,000
    Budget request, fiscal year 2015..................       -52,632,000


    The mission of the Federal Communications Commission (FCC) 
is to implement the Communications Act of 1934 and assure the 
availability of high quality communications services for all 
Americans.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $322,748,000 
for the Salaries and Expenses of the FCC for fiscal year 2015, 
all of which is to be derived from offsetting collections.
    The Committee recommendation includes bill language, 
similar to language included in previous Appropriations Acts, 
which allows: (1) up to $4,000 for official reception and 
representation expenses; (2) purchase and hire of motor 
vehicles; (3) special counsel fees; (4) collection of 
$322,748,000 in section 9 fees; (5) a prohibition on amounts 
collected in excess of $322,748,000 from being available for 
obligation; (6) a prohibition on remaining offsetting 
collections from prior years from being available for 
obligation; (7) a cap of $106,000,000 for the administration 
and implementation of incentive auctions, as required by P.L. 
112-96; and (8) provides not less than $11,090,000 for the 
Office of the Inspector General.
    Organizational Structure.--The Committee believes the 
current organizational and management structure of the 
Commission does not reflect today's telecommunications market 
or the Commission's current responsibilities. The Committee 
believes the increase in market-based competition should result 
in a smaller Commission with fewer staff. The Commission should 
consider reorganizing divisions into program offices which 
better reflect the work the Commission is currently conducting. 
In the fiscal year 2014 Omnibus Appropriations Act, the 
Committee directed the FCC to review its current structure. The 
Committee looks forward to seeing the results of the review. 
Within 180 days of enactment of this Act, the FCC is directed 
to provide the Committees on Appropriations of the House and 
Senate with an update on how the Commission has improved its 
organizational structure.
    Improved Economic Analysis and Staffing.--The Committee is 
concerned that the Commission has too many administrative staff 
and believes the FCC should improve efficiency by focusing 
their hiring on essential technical staff. In a time of budget 
constraints, the Commission should be prioritizing mission-
critical staffing positions within, for instance, the Office of 
Engineering and Technology, not within the General Counsel's 
office, the Office of the Managing Director, or administrative 
staff across the agency. In addition, the Committee believes 
the Commission should take seriously the use of its economists. 
More cost-benefit analysis of Commission rules can help ensure 
the Commission is promoting innovation and investment in the 
sectors it regulates.
    Auction Administration.--The Committee has been supportive 
of the FCC's administration of incentive auctions, as required 
by Public Law 112-96, and recognizes the substantial work 
associated with the implementation of these auctions. The 
Committee believes greater budget transparency is still needed 
in order to better understand how the use of these revenues 
fits into the Commission's overall budget request. In fiscal 
year 2014, the Committee directed the Commission to provide 
annually in the budget submission a detailed justification on 
how the Commission intends to spend these funds, including FTE 
levels and programmatic initiatives, to the Committees on 
Appropriations in the House and Senate. The Committee believes 
the disclosures of how auction administration funds are spent 
is important and expects the Commission to continue to include 
a detailed justification in its annual budget submission and 
make the detailed report on the use of auction funds publically 
available on the Commission's website.
    Rulemaking.--The Committee is concerned that the 
Commission's rulemaking process is unnecessarily opaque and 
lacks participation by outside stakeholders and the public. The 
agency's methodology has been questioned regarding the 
Commission's determination of the costs and benefits of 
proposed rules. The Committee strongly encourages the 
Commission to improve and make more transparent its use of 
cost-benefit analysis and to continue to review provisions 
within its jurisdiction to identify and remove outdated and 
onerous regulations.
    Broadband Access.--The Committee encourages the FCC to 
continue to allocate Universal Service Funds for broadband 
expansion through the Connect America Fund (CAF), especially in 
areas that could most benefit from increased job opportunities 
that can come from access to broadband.
    Territories.--The Committee is concerned about the 
disparity in access to broadband between the territories and 
the 50 states. The Committee encourages the Commission to 
implement policies that increase broadband access and adoption 
in the territories.
    Universal Service Reform.--The Committee commends the FCC 
for its ongoing work to reform the Universal Service Fund (USF) 
High Cost Program and support the expansion of broadband 
availability in rural areas. The Committee remains concerned, 
however, that small rate-of-return rural local exchange 
carriers (RLECs) are being disadvantaged.
    Outdated universal service rules essentially require some 
rural consumers to purchase a service they may not want (local 
voice telephone) to maintain affordable access to a service 
they still want (broadband). In addition, the FCC's recent 
announcement that the ``local rate floor'' to which RLECs must 
increase their local voice telephone service rates to avoid 
losing universal service support could increase from $14 to 
$20.46 in a few months. Although the FCC is considering 
potential phase-ins or extensions of this ``rate floor'' 
requirement, its very existence highlights that consumers are 
being required to purchase an increasingly expensive local 
voice telephone product simply to obtain access to affordable 
broadband. The Committee therefore urges the FCC to: (1) work 
with State public utility commissions and other stakeholders to 
find a more measured and balanced means of implementing the 
``rate floor'' requirement that will ensure reasonable 
comparability between rural and urban local voice rates; and 
(2) implement, as soon as possible, a broadband-oriented 
support mechanism that is tailored for the unique challenges of 
small businesses operating in diverse rural areas and which 
will provide RLECs with sufficient and predictable universal 
service support for broadband-capable networks regardless of 
whether any given customer chooses to take voice telephone or 
broadband services on those advanced networks.
    Positive Train Control (PTC).--The Committee is aware of 
concerns regarding publicly-owned commuter railroads and the 
potentially high costs associated with acquiring spectrum that 
is necessary to comply with the Federal PTC mandate as part of 
the Rail Safety Improvement Act of 2008. Publicly-owned 
commuter railroads are an important part of our nation's 
transportation network, and like many public agencies, have 
significant budgetary constraints. The Committee urges the FCC 
to evaluate and report on steps the FCC can take to alleviate 
and address the high cost of spectrum to commuter railroads for 
PTC purposes.
    The Committee recognizes that the FCC has been working with 
the rail industry to make the current PTC antenna review 
process more efficient. However, the Committee is concerned 
that the lack of a clear, timely review process has resulted in 
significant delays to the Congressionally mandated build out of 
PTC. Specifically, the Committee is concerned that, due to the 
lack of an efficient tower review process, railroads have been 
unable to install practically any of the 22,000 required PTC 
poles since May 2013 and have lost significant valuable time in 
their efforts to meet the December 2015 statutory deadline to 
install PTC. The Committee feels strongly that the FCC should 
ensure that its process does not further delay the timely 
deployment of PTC.
    Interference Concerns.--In prior fiscal years, the 
Committee has included bill language prohibiting the FCC from 
spending funds to remove the conditions imposed on commercial 
terrestrial operations in the Order and Authorization adopted 
by the FCC on January 26, 2011 (DA 11-133), or otherwise permit 
such operations, until the FCC resolves concerns of potential 
widespread harmful interference by such commercial terrestrial 
operations to commercially available Global Positioning System 
devices. The January 26, 2011 order has expired, therefore, 
this prohibition is no longer required. The Committee 
encourages the Commission to continue to address and mitigate 
interference concerns from terrestrial broadband systems.
    Cybersecurity.--The Committee is concerned that the 
Commission is overstepping its jurisdiction in the area of 
cybersecurity. There are a number of government agencies who 
have both the expertise and jurisdiction to regulate in this 
area. The Committee believes the FCC should be concerned with 
things that are strictly within its jurisdiction and not 
attempt regulatory overreach.
    Joint Sales Agreements (JSAs).--The Committee is concerned 
with the Commission's recent rules regarding JSAs. The 
Committee expects the Commission to appropriately and fairly 
review waiver requests from broadcasters and consider the 
benefits to local broadcasting when reviewing waiver requests.
    Smartphone Theft.--The Committee is concerned about the 
scale and scope of smartphone theft throughout the nation. 
Although the Committee is pleased that the industry has reacted 
to legislative proposals by voluntarily agreeing to the 
manufacture of devices with `kill-switch' technology, the 
Committee remains concerned that further steps may be needed to 
protect consumers. The Committee expects the Commission to 
convene regular meetings with all interested parties--
consumers, manufacturers, service providers, and law 
enforcement--to develop a process to quickly implement such 
technologies, and to identify any barriers to this technology. 
The Committee directs the Commission to provide, in 
coordination with law enforcement and industry providers, 
information on its website concerning smartphone thefts and 
technology-based solutions. The Committee notes the FCC is 
conducting a workshop on this issue and eagerly awaits the 
results of this meeting.

                 Federal Deposit Insurance Corporation


                    OFFICE OF THE INSPECTOR GENERAL




Appropriation, fiscal year 2014.......................       $34,568,000
Budget request, fiscal year 2015......................        34,568,000
Recommended in the bill...............................        34,568,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................             - - -


    Funding for the Office of the Inspector General (OIG) at 
the Federal Deposit Insurance Corporation (FDIC) is provided 
pursuant to 31 U.S.C. 1105(a)(25), which requires a separate 
appropriation for each Office of Inspector General established 
under section 11(2) of the Inspector General Act of 1978.

                        COMMITTEE RECOMMENDATION

    The Committee recommends $34,568,000 from the Deposit 
Insurance Fund and the Federal Savings and Loan Insurance 
Corporation (FSLIC) Resolution Fund to finance the OIG for 
fiscal year 2015.

                      Federal Election Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $65,791,000
Budget request, fiscal year 2015......................        67,500,000
Recommended in the bill...............................        67,500,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,709,000
    Budget request, fiscal year 2015..................             - - -


    The Federal Election Commission (FEC) administers the 
disclosure of campaign finance information, enforces 
limitations on contributions and expenditures, and performs 
other tasks related to Federal elections.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $67,500,000 
for the Salaries and Expenses of the FEC.

                   Federal Labor Relations Authority


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $25,500,000
Budget request, fiscal year 2015......................        25,548,000
Recommended in the bill...............................        25,500,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................           -48,000


    Established by title VII of the Civil Service Reform Act of 
1978, the Federal Labor Relations Authority (FLRA) serves as a 
neutral arbiter in the labor activities of non-postal Federal 
employees, Departments and agencies, and Federal unions on 
matters outlined in the Act, including collective bargaining 
and the settlement of disputes. Establishment of the FLRA gives 
full recognition to the role of the Federal Government as an 
employer. Under the Foreign Service Act of 1980, the FLRA also 
addresses similar issues affecting Foreign Service personnel by 
providing staff support for the Foreign Service Impasse 
Disputes Panel and the Foreign Service Labor Relations Board.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $25,500,000 
for the FLRA for fiscal year 2015.

                        Federal Trade Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $298,000,000
Budget request, fiscal year 2015......................       293,000,000
Recommended in the bill...............................       293,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -5,000,000
    Budget request, fiscal year 2015..................             - - -


    The mission of the Federal Trade Commission (FTC) is to 
enforce a variety of Federal antitrust and consumer protection 
laws. Appropriations for both the Antitrust Division of the 
Department of Justice and the Commission are partially financed 
by Hart-Scott-Rodino Act pre-merger filing fees. The 
Commission's appropriation is also partially offset by Do-Not-
Call registry fees.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $293,000,000 
for the Salaries and Expenses of the FTC for fiscal year 2015. 
The Congressional Budget Office estimates $100,000,000 of 
collections from Hart-Scott-Rodino premerger filing fees and 
$14,000,000 of collections from Do-Not-Call list fees will 
partially offset the appropriation requirement for this 
account.
    Agency Overlap.--The creation of the Bureau of Consumer 
Financial Protection (CFPB) transferred some areas of consumer 
protection jurisdiction that were once the sole purview of the 
FTC to the CFPB. The Committee is aware of the Memorandum of 
Understanding signed by both the CFPB and the FTC and 
understands that the agencies consult on areas of common 
jurisdiction, such as debt collection. However, the Committee 
intends to continue to monitor this issue as duplicative 
efforts in regulatory rulemaking and enforcement activities 
waste agency resources, and could place unnecessary burdens on 
businesses, the economy, and the American taxpayer. The 
Committee expects the FTC to continue to ensure duplicative 
efforts on rulemakings are avoided before agency resources are 
wasted.
    Competition.--The Committee is concerned by the increasing 
prevalence of foreign acquisitions of U.S.-based pharmaceutical 
companies that have the potential to reduce U.S.-based research 
and development pipelines. When successful, these transactions 
could reduce competition, cut U.S. jobs, and impede innovation, 
which could deprive patients of future therapies and cures. The 
Committee is specifically concerned about the impact these 
transactions will have on the future of competition in the 
pharmaceutical industry. When reviewing these mergers, the 
Committee expects the FTC to dutifully consider the cumulative 
present and future anti-competitive implications of such 
acquisitions on particular market segments and apply 
appropriate remedies to effectively preserve competition.

                    General Services Administration

    The General Services Administration (GSA) has undergone 
reorganization and reform under new leadership, since Congress 
and the American people learned of the terrible abuses and 
excesses that took place during a time GSA was flush with money 
and short on integrity. The Committee appreciates GSA's efforts 
to rebuild a more humble and successful agency. However, the 
Committee believes that GSA will benefit from continued 
Congressional oversight to ensure the changes being put in 
place today are both effective and long-lasting. To that end, 
the Committee includes several reporting requirements for 
fiscal year 2015.
    Takings and Exchanges.--Using existing statutory 
authorities, GSA has been working to dispose of properties that 
no longer meet the needs of Federal agencies in exchange for 
assets of like value. Some of these exchanges are very complex 
in nature and involve multi-year, multi-party, and multi-
billion dollar contracts. In addition, GSA also has the 
statutory authority to take properties. The Committee believes 
in some instances employing such authorities can result in 
savings to the taxpayer when appropriately executed and wants 
to be kept informed of these activities. In order to provide 
increased transparency for the use of these authorities, the 
Administrator is directed to report to the Committee not later 
than 30 days after the end of each quarter on the use of these 
authorities. The report shall include a description of all 
takings and exchange actions that occurred during the most 
recently completed quarter of the fiscal year, including the 
costs, benefits, and risks for each action. The report shall 
also include the planned use of takings and exchange 
authorities during the remainder of the fiscal year, including 
the costs, benefits, and risks of each action.
    Spending Report.--Within 50 days after the end of each 
quarter, GSA shall submit spending reports to the House and 
Senate Appropriations Committees. The reports shall include 
actual obligations incurred and estimated obligations for the 
remainder of the fiscal year for each appropriation in the 
Federal Buildings Fund and regular discretionary 
appropriations. The reports shall include obligations by object 
class, program, project and activity.
    State of the Portfolio.--Not later than 45 days after the 
date of enactment of this Act, the Administrator shall submit 
to the House and Senate Appropriations Committees a report on 
the state of the Public Buildings Service's real estate 
portfolio for fiscal year 2014. The content included in the 
report shall be comparable to the tabular information provided 
in past State of the Portfolio reports, including, but not 
limited to, the number of leases; the number of buildings; 
amount of square feet, revenue, expenses by type, and vacant 
space; top customers by square feet and annual rent; completed 
new construction, completed major repairs and alternations, and 
disposals, in total and by region where appropriate.
    Activities Report.--The Committee directs GSA to submit a 
report no later than 60 days after the enactment of this Act 
regarding how it ensures an appropriate level of minority, 
women, and veteran owned firms participation in its facilities 
and procurement activities.

                        REAL PROPERTY ACTIVITIES

                         FEDERAL BUILDINGS FUND

                 LIMITATIONS ON AVAILABILITY OF REVENUE

                     (INCLUDING TRANSFERS OF FUNDS)




Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2014......    $9,370,042,000
    Limitation on availability, budget request, fiscal     9,917,667,000
 year 2015............................................
    Recommended in the bill...........................     9,130,409,000
Bill compared with:
    Availability limitation, fiscal year 2014.........      -239,633,000
    Availability limitation, fiscal year 2015 request.      -787,258,000


    The Federal Buildings Fund (FBF) finances the activities of 
the Public Buildings Service (PBS), which provides space and 
services for Federal agencies in a relationship similar to that 
of landlord and tenant. The FBF, established in 1975, replaces 
direct appropriations by using income derived from rent 
assessments, which approximate commercial rates for comparable 
space and services. The Committee makes funds available through 
a process of placing limitations on obligations from the FBF as 
a way of allocating funds for various FBF activities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a limitation on the availability 
of funds of $9,130,409,000 for the FBF.
    To carry out the purposes of the FBF, the revenues and 
collections deposited into the FBF shall be available for 
necessary expenses in the aggregate amount of $9,130,409,000 of 
which: $420,460,000 is for construction and acquisition, 
$965,817,000 is for repairs and alterations, $5,500,000,000 is 
for rental of space, and $2,244,132,000 is for building 
operations.
    Historically, prior to obligating funding for prospectus-
level construction, alterations or leases, the Administration 
has waited for the project to be authorized through a 
resolution approved by the Committee on Transportation and 
Infrastructure in the House and the Committee on Environment 
and Public Works in the Senate as required by title 40 of the 
United States Code and in accordance with the proviso included 
in the FBF appropriations limiting the obligation of funds to 
prospectus-level projects approved by the authorizing 
committees. The Committee supports this process and believes 
that prospectus-level projects warrant a thorough review from 
both the Appropriations Committee and the authorizing 
committees. The Committee expects the Administration to 
continue to follow this process.

                      CONSTRUCTION AND ACQUISITION




Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2014......      $506,178,000
    Limitation on availability, budget request, fiscal       745,449,000
 year 2015............................................
    Recommended in the bill...........................       420,460,000
Bill compared with:
    Availability limitation, fiscal year 2014.........       -85,718,000
    Availability limitation, fiscal year 2015 request.      -324,989,000


    The construction and acquisition fund finances the project 
cost of design, construction, and management and inspection 
costs of new Federal facilities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a limitation of $420,460,000 for 
the following specific projects, as proposed in the budget 
request, in the amounts indicated:


              State                    Description           Amount

CA...............................  Calexico, United          $98,062,000
                                    States Land Port
                                    of Entry.
CA...............................  San Ysidro, United       $216,828,000
                                    States Land Port
                                    of Entry.
NY...............................  Alexandria Bay,          $105,570,000
                                    United States Land
                                    Port of Entry.


    The Committee recommends full funding for the United States 
Land Port of Entry projects proposed in the fiscal year 2015 
budget request in Calexico and San Ysidro, California and 
Alexandria Bay, New York. With limited resources, the Committee 
believes these projects represent a critical infrastructure 
investment in strengthening trade, commerce, and border 
security with our neighbors to the North and to the South. The 
Committee directs GSA to work with surrounding communities to 
develop design plans that incorporate the interests of 
surrounding commercial and business areas, including 
pedestrian, parking, and transit design elements.

                        REPAIRS AND ALTERATIONS




Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2014......    $1,076,823,000
    Limitation on availability, budget request, fiscal     1,256,738,000
 year 2015............................................
    Recommended in the bill...........................       965,817,000
Bill compared with:
    Availability limitation, fiscal year 2014.........      -111,006,000
    Availability limitation, fiscal year 2015 request.      -290,921,000


    The repairs and alterations activity funds the project cost 
of design, construction, management and inspection for the 
repair, alteration, and modernization of existing real estate 
assets in addition to various special programs.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a limitation of $965,817,000 to 
remain available until expended for repairs and alterations.
    Major Repairs and Alterations.--The Committee recommends 
$402,282,000 for repairs and alterations projects that exceed 
the prospectus threshold. The funds are provided to address 
GSA's highest priority facility needs. The Committee directs 
GSA to submit a detailed plan, by project, regarding the use of 
Major Repairs and Alterations funds, not later than 45 days 
after enactment. GSA is directed to provide notification to the 
Committee within 15 days prior to any changes in the use of 
these funds.
    Basic Repairs and Alterations.--The Committee recommends 
$378,535,000 for non-recurring repairs and alterations projects 
between $10,000 and the current prospectus threshold of 
$2,850,000.
    Fire, Safety, and Life.--The Committee recommends 
$40,000,000 to improve building safety, abate hazardous 
material, and repair structural deficiencies. These projects 
include, but are not limited to, fire alarm, sprinkler, 
electrical, ventilation, heating, and elevator systems.
    Consolidation Activities.--The Committee recommends 
$100,000,000 for the cost of consolidating space. Given the 
reduction in the Federal workforce and Federal agency budgets, 
the Committee believes that it is prudent to reduce the GSA 
building inventory, particularly with regard to the thousands 
of surplus and underutilized buildings. The Committee 
appreciates the Administration's commitment to ``freeze the 
footprint'' of the Federal government (OMB management 
procedures memorandum 2013-02) by prohibiting increases in the 
total square footage of domestic offices and warehouses. 
Projects selected for consolidation should result in reduced 
annual rent paid by the agency, not exceed $10,000,000 in 
costs, and have an approved prospectus. GSA is required to 
submit a spend plan and explanation for each project including 
estimated savings to the Committee on Appropriations before 
obligating funds.
    Judiciary Court Security Program.--The Committee recommends 
$20,000,000 for the construction, acquisition, repair, 
alteration, and security projects for the Judiciary as 
prioritized by the Judicial Conference of the United States.
    Real Property Disposal.--The Committee is disappointed more 
has not been done to dispose of unused and underutilized space. 
The Committee recommends $25,000,000 for the cost of disposing 
of vacant and underutilized property in GSA's portfolio. The 
Committee understands the process of disposing of Federal 
property consists of a series of complicated steps and cost 
barriers. However, the Committee believes GSA should prioritize 
shrinking the Federal footprint and recommends dedicated 
funding to pay for the costs of property disposal. Projects 
selected for disposal should result in reduced annual operating 
costs. GSA is required to submit a spend plan and explanation 
for each project including estimated savings to the Committee 
on Appropriations before obligating funds.

                            RENTAL OF SPACE




Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2014......    $5,387,109,000
    Limitation on availability, budget request, fiscal     5,671,348,000
 year 2015............................................
    Recommended in the bill...........................     5,500,000,000
Bill compared with:
    Availability limitation, fiscal year 2014.........      +112,891,000
    Availability limitation, fiscal year 2015 request.      -171,348,000


    The rental of space program funds lease payments made to 
privately-owned buildings, temporary space for Federal 
employees during major repair and alteration projects, and 
relocations from Federal buildings due to forced moves and 
relocations as a result of health and safety conditions.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a limitation of $5,500,000,000 for 
rental of space. The Committee appreciates that GSA estimates 
it will slightly reduce the amount of leased space in its 
inventory in fiscal year 2015. However, given the reduction in 
staffing in parts of the Federal government and the space 
consolidation program, the Committee encourages GSA to reduce 
the amount of leased space in its inventory at a faster pace.

                          BUILDING OPERATIONS




Limitations on Availability of Revenue:
    Limitation on availability, fiscal year 2014......    $2,221,432,000
    Limitation on availability, budget request, fiscal     2,244,132,000
 year 2015............................................
    Recommended in the bill...........................     2,244,132,000
Bill compared with:
    Availability limitation, fiscal year 2014.........       +22,700,000
    Availability limitation, fiscal year 2015 request.             - - -


    The building operations account funds services that Federal 
agencies in GSA-owned buildings and occasionally in GSA-leased 
buildings, when not provided by the lessor, directly benefit 
from such as building security, cleaning, utilities, window 
washing, snow removal, pest control, and maintenance of 
heating, air conditioning, ventilating, plumbing, sewage, 
electrical, elevator, escalator, and fire protection systems. 
In addition, this account funds all the personnel and 
administrative expenses for carrying out construction and 
acquisition, repair and alteration, and leasing activities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a limitation of $2,244,132,000 for 
Building Operations and Maintenance. Within this amount, 
$1,122,727,000 is for building services and $1,121,405,000 is 
for salaries and expenses. Up to five percent of the funds may 
be transferred between these activities upon the advance 
notification to the Appropriations Committee. Not later than 60 
days after the date of enactment, the Administrator shall 
submit a spend plan, by region, regarding the use of these 
funds to the Appropriations Committee. The recommendation will 
provide for a reduction of 334 full-time equivalents from the 
fiscal year 2014 level. The Committee appreciates GSA's efforts 
to streamline operations and right size staffing.

                           GENERAL ACTIVITIES

                         GOVERNMENT-WIDE POLICY




Appropriation, fiscal year 2014.......................       $58,000,000
Budget request, fiscal year 2015......................        59,206,000
Recommended in the bill...............................        58,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................        -1,206,000


    The Office of Government-Wide Policy provides Federal 
agencies with guidelines, best practices, and performance 
measures for complying with all the laws, regulations, and 
executive orders related to: acquisition and procurement, 
personal and real property management, travel and 
transportation management, electronic customer service 
delivery, and use of Federal advisory committees.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $58,000,000 
for Government-wide Policy.
    Green Buildings.--The Committee shares the GSA's goal of 
reducing building expenses through the efficient use of energy 
and water. The Committee encourages energy efficiency to be 
considered when purchasing construction and building materials. 
The Committee is concerned, however, that GSA's current green 
building policies and practices are tailored to reflect the 
standards of a specific third-party certification systems 
rather than the public interest in greater energy and water 
efficiency. All agencies should be wary of becoming captured; 
no third-party certification program has a monopoly on how to 
attain efficiency, much less sustainability. For example, 
efficiency and sustainability can be achieved not just through 
the design of buildings or major renovations and the selection 
of materials, but also through proper building maintenance and 
usage, building codes, energy codes, energy efficiency rating 
systems, or a combination thereof.
    Where multiple green building rating systems have been 
recommended by GSA as suitable for government use, GSA should 
encourage competition among systems and savings for Federal 
agencies and U.S. taxpayers by directly and clearly encouraging 
Federal agencies to use any recommended system that meets their 
needs on a project-by-project basis. When recommended systems 
are equivalent with respect to ease of use and other features, 
the Federal government should select the system with the lowest 
operation and certification cost for each project so that 
agencies and taxpayers can fully realize cost savings. The 
Federal government should evaluate certification systems 
consistent with the National Technology Transfer and 
Advancement Act of 1996 (P.L. 104-113) and OMB Circular A-119, 
and a strong preference should always be expressed for systems 
that are developed as voluntary consensus standards.
    Greening projects for Federal buildings should not be 
undertaken unless GSA can clearly justify that the additional 
expenses will be more than offset by a reduction in subsequent 
operating expenses as a result of the project.
    GSA contracting issues.--The Committee remains concerned 
about untimely payments between prime contractors and 
subcontractors. Small businesses are often subcontractors and 
late payments from prime contractors create serious cash flow 
management problems for these employers. Following up on the 
guidance in the previous fiscal year, the Committee directs GSA 
to make publicly available the list of untimely contractors 
through the Federal Awardee Performance and Integrity 
Information System, as specified in section 1334 of the Small 
Business Jobs Act of 2010. Further, the Committee requests a 
report no later than 60 days after enactment of this Act that 
describes steps taken by each member of the Federal Acquisition 
Regulations Council to educate their contracting officers on 
evaluating the performance of the prime contractors with a 
history of unjustified untimely payments.
    Federal Fleet Maintenance.--The Committee understands that 
GSA uses re-manufactured vehicle components to maintain Federal 
vehicles when it is timely, maintains quality, and is cost 
effective. The Committee encourages the continued use of this 
practice.

                           OPERATING EXPENSES

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................       $63,466,000
Budget request, fiscal year 2015......................        61,049,000
Recommended in the bill...............................        61,049,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -2,417,000
    Budget request, fiscal year 2015..................             - - -


    This account provides appropriations for activities that 
are not feasible for a user fee arrangement. Included under 
this heading are personal property utilization and donation 
activities of the Federal Acquisition Service; real property 
utilization and disposal activities of the Public Buildings 
Service; the activities of the Civilian Board of Contract 
Appeals; select management and administration activities 
including support of government-wide emergency management 
activities; and top-level, agency-wide management communication 
activities.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $61,049,000 
for operating expenses. Within the amount provided under this 
heading, $26,328,000 is for Real and Personal Property 
Management and Disposal, $25,729,000 is for the Office of the 
Administrator, and $8,992,000 is for the Civilian Board of 
Contract Appeals.
    Federal Real Property Profile.--GSA is charged with 
compiling the Federal Real Property Profile. Numerous studies 
have found that this profile contains a significant amount of 
inaccurate information. The Committee is outraged that the 
Federal government cannot provide an accurate accounting to the 
American public of all the property that it owns. The Committee 
expects GSA to work with agencies across government to improve 
the data contained in this report and improve transparency to 
the American taxpayer. Within 90 days of enactment of this Act, 
GSA shall report to the Appropriations Committees on steps 
taken to improve the quality of the profile.

                      OFFICE OF INSPECTOR GENERAL




Appropriation, fiscal year 2014.......................       $65,000,000
Budget request, fiscal year 2015......................        66,978,000
Recommended in the bill...............................        65,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................        -1,978,000


    This appropriation provides agency-wide audit and 
investigative functions to identify and correct GSA management 
and administrative deficiencies that create conditions for 
existing or potential instances of fraud, waste, and 
mismanagement. The audit function provides internal and 
contract audits. Internal audits review and evaluate all facets 
of GSA operations and programs, test internal control systems, 
and develop information to improve operating efficiencies and 
enhance customer services. Contract audits provide professional 
advice to GSA contracting officials on accounting and financial 
matters relative to the negotiation, award, administration, 
repricing, and settlement of contracts. The investigative 
function provides for the detection and investigation of 
improper and illegal activities involving GSA programs, 
personnel, and operations.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $65,000,000 
for the Office of Inspector General.

           ALLOWANCES AND OFFICE STAFF FOR FORMER PRESIDENTS




Appropriation, fiscal year 2014.......................        $3,550,000
Budget request, fiscal year 2015......................         3,344,000
Recommended in the bill...............................         1,672,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -1,878,000
    Budget request, fiscal year 2015..................        -1,672,000


    This appropriation provides pensions, office staff, and 
related expenses for former Presidents Jimmy Carter, George 
H.W. Bush, William Clinton, and George W. Bush, and for postal 
franking privileges for the widow of former President Ronald 
Reagan.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $1,672,000 for 
allowances and office staff for former Presidents.

                     FEDERAL CITIZEN SERVICES FUND

                     (INCLUDING TRANSFERS OF FUNDS)




Appropriation, fiscal year 2014*......................       $50,804,000
Budget request, fiscal year 2015......................        53,294,000
Recommended in the bill...............................        53,294,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +2,490,000
    Budget request, fiscal year 2015..................             - - -

*Funding for this activity includes amounts previously provided under
  the heading ``Electronic Government Fund''. The budget request
  proposes to combine funding for the ``Electronic Government Fund'' and
  ``Federal Citizen Services Fund'' in Fiscal Year 2015.

    The Committee combines the funding and authorities of the 
Federal Citizen Services Fund and the Electronic Government 
Fund in fiscal year 2015 as proposed by the budget request. The 
missions and purposes of the two funds are similar, creating 
opportunities for improved services, efficiency and savings 
through the consolidation of appropriations and authorities. 
While these funds were created at different periods of time and 
developed different programs, they share a common objective--
making it easier for citizens to understand and interact with 
their government. Whether that means delivering information in 
the mail or in a tweet, answering questions on the phone or on-
line, or tracking grants and business opportunities, the 
purpose is to provide electronic or other methods of providing 
access and understanding of Federal information, benefits, and 
services to citizens, businesses, local governments, and the 
media.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $53,294,000 
for the Federal Citizen Services Fund. The Committee expects 
the funds provided for these activities, combined with 
efficiency gains and resource prioritization will result in 
increased delivery of information to the public and in the ease 
of transaction with the government.
    All the income collected by the Office of Citizen Services 
and Innovative Technologies (OCSIT) in the form of 
reimbursements from Federal agencies, user fees for 
publications ordered by the public, payments from private 
entities for services rendered, and gifts from the public is 
available to the OCSIT without regard to fiscal year 
limitations, but is subject to an annual limitation of 
$90,000,000. Any revenues accruing in excess of this amount 
shall remain in the fund and are not available for expenditure 
except as authorized in Appropriation Acts.

       ADMINISTRATIVE PROVISIONS--GENERAL SERVICES ADMINISTRATION

                     (INCLUDING TRANSFER OF FUNDS)

    Section 507. The Committee continues the provision 
providing authority for the use of funds for the hire of motor 
vehicles.
    Section 508. The Committee continues the provision 
providing that funds made available for activities of the 
Federal Buildings Fund may be transferred between 
appropriations with advance approval of the Appropriations 
Committee.
    Section 509. The Committee continues the provision 
requiring funds proposed for developing courthouse construction 
requests to meet appropriate standards and the priorities of 
the Judicial Conference.
    Section 510. The Committee continues the provision 
providing that no funds may be used to increase the amount of 
occupiable square feet, provide cleaning services, security 
enhancements, or any other service usually provided, to any 
agency which does not pay the assessed rent.
    Section 511. The Committee continues the provision that 
permits GSA to pay small claims (up to $250,000) made against 
the Federal government.
    Section 512. The Committee continues the provision 
requiring the Administrator to ensure that the delineated area 
of procurement for all lease agreements is identical to the 
delineated area included in the prospectus unless prior notice 
is given to the committees of jurisdiction.

                     Merit Systems Protection Board


                         SALARIES AND EXPENSES

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................       $45,085,000
Budget request, fiscal year 2015......................        42,645,000
Recommended in the bill...............................        43,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -2,085,000
    Budget request, fiscal year 2015..................          +355,000


    The Merit Systems Protection Board (MSPB) is an 
independent, quasi-judicial agency established to protect the 
civil service merit system. The MSPB adjudicates appeals 
primarily involving personnel actions, certain Federal employee 
complaints, and retirement benefits issues. The MSPB reports to 
the President whether merit systems are sufficiently free of 
prohibited employment practices.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $43,000,000 
for the MSPB. The recommendation includes a transfer of 
$2,345,000 from the Civil Service Retirement and Disability 
Fund. The Committee is aware of the unprecedented increase in 
workload that MSPB had in fiscal year 2014 with historic levels 
of appeals and has provided additional funds above the request 
to help address the increased workload.

              National Archives and Records Administration


                           OPERATING EXPENSES




Appropriation, fiscal year 2014.......................      $370,000,000
Budget request, fiscal year 2015......................       360,000,000
Recommended in the bill...............................       360,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -10,000,000
    Budget request, fiscal year 2015..................            - - -


    This appropriation provides NARA with funds for its basic 
operations for management of the Federal government's archives 
and records, services to the public, operation of Presidential 
libraries, review for declassification of classified security 
information, and includes funding for the Electronic Records 
Archives which preserves, stores, and manages digital Federal 
records for archival purposes, ensuring long-term access.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $360,000,000 
for the Operating Expenses of NARA for fiscal year 2015. The 
Committee commends the Archives for finding savings within 
their operations for fiscal year 2015. In times of budget 
constraints, the Archives is an example of an agency that is 
actively saving the American taxpayer money, while still ably 
executing their mission. In addition, the Committee encourages 
NARA to leverage private sector records management 
capabilities, where private vendors have invested their own 
capital to develop facilities that are compliant with NARA's 
stringent building standards.

                      OFFICE OF INSPECTOR GENERAL




Appropriation, fiscal year 2014.......................        $4,130,000
Budget request, fiscal year 2015......................         4,130,000
Recommended in the bill...............................         4,130,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................             - - -


    The Office of Inspector General (OIG) provides audits and 
investigations and serves as an independent, internal advocate 
to promote economy, efficiency, and effectiveness within NARA.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $4,130,000 for 
the OIG for fiscal year 2015.

                        REPAIRS AND RESTORATION




Appropriation, fiscal year 2014.......................        $8,000,000
Budget request, fiscal year 2015......................         7,600,000
Recommended in the bill...............................         7,600,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -400,000
    Budget request, fiscal year 2015..................             - - -


    This appropriation provides for the repair, alteration, and 
improvement of Archives facilities and Presidential libraries 
nationwide. It enables the National Archives to maintain its 
facilities in proper condition for visitors, researchers, and 
employees, and also maintain the structural integrity of the 
buildings.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $7,600,000 for 
repairs and restoration for fiscal year 2015.

 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS COMMISSION GRANTS PROGRAM




Appropriation, fiscal year 2014.......................        $4,500,000
Budget request, fiscal year 2015......................         5,000,000
Recommended in the bill...............................         5,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +500,000
    Budget request, fiscal year 2015..................             - - -


    The National Historical Publications and Records Commission 
(NHPRC) program provides for grants to preserve and publish 
records that document American history. Administered within the 
National Archives and Records Administration, the NHPRC helps 
State, local, and private institutions preserve non-Federal 
records, helps publish the papers of major figures in American 
history, and helps archivists and records managers improve 
their techniques, training, and ability to serve a range of 
information users.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $5,000,000 
NHPRC for fiscal year 2015.

                  National Credit Union Administration


               COMMUNITY DEVELOPMENT REVOLVING LOAN FUND




Appropriation, fiscal year 2014.......................        $1,200,000
Budget request, fiscal year 2015......................         1,071,000
Recommended in the bill...............................         2,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +800,000
    Budget request, fiscal year 2015..................          +929,000


    The Community Development Revolving Loan Fund Program 
(CDRLF) was established in 1979 to assist officially designated 
``low-income'' credit unions in providing basic financial 
services to low-income communities. Low-interest loans and 
deposits are made available to assist these credit unions. 
Loans or deposits are normally repaid in five years, although 
shorter repayment periods may be considered. Technical 
assistance grants are also available to low-income credit 
unions. Earnings generated from the CDRLF are available to fund 
technical assistance grants in addition to funds provided for 
specifically in appropriations acts. Grants are available for 
improving operations as well as addressing safety and soundness 
issues.

                        committee recommendation

    The Committee recommends an appropriation of $2,000,000 for 
the National Credit Union Administration's CDRLF for technical 
assistance grants for fiscal year 2015. The Committee expects 
the CDRLF to continue making loans from their available funds 
derived from repaid loans and interest earned on previous loans 
to designated credit unions.

                      Office of Government Ethics


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $15,325,000
Budget request, fiscal year 2015......................        15,420,000
Recommended in the bill...............................        15,420,000
Bill compared with:
    Appropriation, fiscal year 2014...................           +95,000
    Budget request, fiscal year 2015..................             - - -


    The Office of Government Ethics (OGE) established by the 
Ethics in Government Act of 1978, partners with other executive 
branch Departments and agencies to foster high ethical 
standards. The OGE issues and monitors rules, regulations, and 
memoranda pertaining to the prevention and resolution of 
conflicts of interest, post-employment restrictions, standards 
of conduct, and financial disclosure for executive branch 
employees. The OGE is also responsible for creating and running 
an electronic financial disclosure system under the Stop 
Trading on Congressional Knowledge (STOCK) Act.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $15,420,000 
for the OGE.

                     Office of Personnel Management


                         SALARIES AND EXPENSES

                  (INCLUDING TRANSFER OF TRUST FUNDS)




Appropriation, fiscal year 2014.......................      $214,335,000
Budget request, fiscal year 2015......................       214,464,000
Recommended in the bill...............................       214,335,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................          -129,000


    The Office of Personnel Management (OPM) is the Federal 
agency responsible for management of Federal human resources 
policy and oversight of the merit civil service system. OPM 
provides a government-wide policy framework for personnel 
matters, advises and assists agencies (often on a reimbursable 
basis), and ensures that agency operations are consistent with 
requirements of law, with emphasis on such issues as veterans 
preference. OPM oversees examining of applicants for 
employment; issues regulations and policies on hiring, 
classification and pay, training, investigations; and many 
other aspects of personnel management, and operates a 
reimbursable training program for the Federal Government's 
managers and executives. OPM is also responsible for 
administering the retirement, health benefits and life 
insurance programs affecting most Federal employees, retired 
Federal employees, and their survivors.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $95,910,000 
for the General Fund. The Committee also recommends 
$118,425,000 for administrative expenses, to be transferred 
from the appropriate trust funds.
    As part of OPM's mission to recruit and hire the most 
talented and diverse Federal workforce, the Committee 
encourages Federal agencies to increase recruitment efforts 
within the United States territories.
    OPM has struggled for decades to process Federal retirees' 
pension claims quickly and accurately. As a result, tens of 
thousands of new retirees wait months to receive their complete 
annuities--some wait more than a year--and in the meantime they 
struggle to get by on reduced interim pensions. The Committee 
expects OPM to make retirement processing a priority and is 
pleased with OPM's recent efforts to correct this problem 
through the implementation of its strategic plan. Still, the 
Committee believes that the backlog and delays in retirement 
processing are unacceptable and directs OPM to provide the 
Committee with monthly reports on its progress in addressing 
the backlog in claims. The Committee is astounded by the 
continued use of outdated paper processing and directs OPM to 
prioritize moving to a fully-automated electronic filing 
system.
    The Committee has heard concerns about the continued 
exclusion of cost-of-living adjustments (COLA) from the base 
pay used to calculate the amount of Federal employee retirement 
annuities for Federal employees in non-foreign areas. COLA's 
exclusion from this calculation results in a standard of living 
discrepancy between retired Federal employees who reside in the 
contiguous States and those who reside in non-foreign areas, 
and has resulted in significant and ongoing litigation. The 
Committee expects OPM to re-examine its current calculation 
with regards to Federal employee retirement annuities.

                      OFFICE OF INSPECTOR GENERAL

                         SALARIES AND EXPENSES

                  (INCLUDING TRANSFER OF TRUST FUNDS)




Appropriation, fiscal year 2014.......................       $26,024,000
Budget request, fiscal year 2015......................        25,724,000
Recommended in the bill...............................        25,724,000
Bill compared with:
    Appropriation, fiscal year 2014...................          -300,000
    Budget request, fiscal year 2015..................             - - -


    This appropriation provides for the Office of Inspector 
General's (OIG) agency-wide audit, investigative, evaluation, 
and inspection functions, which identify management and 
administrative deficiencies, fraud, waste and mismanagement. 
The OIG performs internal agency audits and insurance audits, 
and offers contract audit services. Internal audits review and 
evaluate all facets of agency operations, including financial 
statements. Evaluation and inspection services provide detailed 
technical evaluations of agency operations. Insurance audits 
review the operations of health and life insurance carriers, 
health care providers, and insurance subscribers. Contract 
auditors provide professional advice to agency contracting 
officials on accounting and financial matters regarding the 
negotiation, award, administration, repricing, and settlement 
of contracts. The investigative function provides for the 
detection and investigation of improper and illegal activities 
involving programs, personnel, and operations.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a general fund appropriation of 
$4,384,000 for the OIG. In addition, the recommendation 
provides $21,340,000 from appropriate trust funds.

                       Office of Special Counsel


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $20,764,000
Budget request, fiscal year 2015......................        21,452,000
Recommended in the bill...............................        21,452,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +688,000
    Budget request, fiscal year 2015..................             - - -


    The Office of Special Counsel (OSC): (1) investigates 
Federal employee allegations of prohibited personnel practices 
(including reprisal for whistleblowing) and, when appropriate, 
prosecutes before the Merit Systems Protection Board; (2) 
provides a channel for whistleblowing by Federal employees; and 
(3) enforces the Hatch Act. The Office may transmit 
whistleblower allegations to the agency head concerned and 
require an agency investigation and a report to the Congress 
and the President when appropriate. Additionally, the Office 
enforces the civilian employment and reemployment rights of 
military service members under the Uniformed Services 
Employment and Re-employment Rights Act.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $21,452,000 
for the OSC.

                      Postal Regulatory Commission


                         SALARIES AND EXPENSES

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................       $14,152,000
Budget request, fiscal year 2015......................        15,283,000
Recommended in the bill...............................        14,152,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................        -1,131,000


    The Commission establishes and maintains the U.S. Postal 
Service's ratemaking systems, measures service and performance, 
ensures accountability, and has enforcement mechanisms, 
including the authority to issue subpoenas.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation, out of the 
Postal Fund, of $14,152,000 for the Postal Regulatory 
Commission.

              Privacy and Civil Liberties Oversight Board


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................        $3,100,000
Budget request, fiscal year 2015......................         8,008,000
Recommended in the bill...............................         4,500,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,400,000
    Budget request, fiscal year 2015..................        -3,508,000


    The Privacy and Civil Liberties Oversight Board (the Board) 
is an independent agency within the Executive Branch whose 
purpose is to (1) analyze and review actions the Executive 
Branch takes to protect the nation from terrorism, ensuring 
that the need for such actions is balanced with the need to 
protect privacy and civil liberties; and (2) ensure that 
liberty concerns are appropriately considered in the 
development and implementation of laws, regulations, and 
policies related to efforts to protect the nation against 
terrorism. The Board consists of four part-time members and a 
full-time chairman.

                        COMMITTEE RECOMMENDATION

    The Committee recommends $4,500,000 for the Board.

             Recovery Accountability and Transparency Board


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $20,000,000
Budget request, fiscal year 2015......................        20,000,000
Recommended in the bill...............................        15,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -5,000,000
    Budget request, fiscal year 2015..................        -5,000,000


    The Recovery Accountability and Transparency Board 
(Recovery Board) was authorized in the American Recovery and 
Reinvestment Act of 2009 (Public Law 111-5) (Recovery Act). The 
Disaster Relief Appropriations Act of 2013 extended the Board's 
authorization for two years and expanded its responsibilities 
to process, track, and oversee the $60.2 billion in Hurricane 
Sandy spending. In addition, the Board assists other government 
entities investigate fraud, waste, and abuse by providing data 
analytic support through the Board's Recovery Operations 
Center. The board is scheduled to sunset on September 30, 2015.

                        COMMITTEE RECOMMENDATION

    The Committee recommends $15,000,000 for the Recovery 
Board.

                   Securities and Exchange Commission


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................    $1,350,000,000
Budget request, fiscal year 2015......................     1,700,000,000
Recommended in the bill...............................     1,400,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................       +50,000,000
    Budget request, fiscal year 2015..................      -300,000,000
Reserve Fund limitation, fiscal year 2015.............       -70,000,000


    The primary mission of the Securities and Exchange 
Commission (SEC) is to protect investors, maintain the 
integrity of the securities markets, and assure adequate 
information on the capital markets is made available to market 
participants and policy makers. This includes monitoring the 
rapid evolution of the capital markets, ensuring full 
disclosure of all appropriate financial information, regulating 
the Nation's securities markets, and preventing fraud and 
malpractice in the securities and financial markets.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $1,400,000,000 
for the SEC for fiscal year 2015. The Committee designates not 
less than $9,239,000 for Office of Inspector General and 
$68,872,000 for the Division of Economic and Risk Analysis.
    Reserve Fund/Information Technology.--The Committee is 
supportive of the SEC's prioritization of robust and effective 
information technology (IT) systems within the Commission. The 
SEC has indicated the use of the Dodd-Frank mandatory Reserve 
Fund to support the Commission's IT initiatives. However, this 
fund is not overseen by Congress and it is left to the 
discretion of the Commission as to its use. The Committee 
believes emergency reserve funds should be used for natural 
disaster emergencies and other crises, not discretionary 
priorities within a Federal agency. While the Committee does 
not support the use of the Reserve Fund, an increase to IT 
funding is provided through the Commission's overall 
appropriation. The Committee's recommended funding level for IT 
initiatives increases the overall funding level by $50,000,000 
specifically to support IT funding priorities. The Committee 
includes a limitation (Section 625) prohibiting funds from the 
Reserve Fund from being used by the Commission.
    Economic Analysis.--Since 2001, the SEC's budget has 
increased almost 300 percent. Based on the increases Congress 
has provided, the Commission should be able to provide for 
comprehensive economic analysis before promulgating rules that 
affect the capital markets. It appears that thorough economic 
analysis has not always been done before Commission 
rulemakings, and courts have overturned SEC rules due to 
insufficient economic examination. As the agency in charge of 
overseeing U.S. capital markets, economic analysis should be a 
cornerstone to all agency rulemaking. The Committee's 
recommendation fully funds the Division of Economic and Risk 
Analysis to support increased hiring of economists to perform 
economic analysis before and after Commission rulemakings to 
better enhance the understanding of the economic impacts of the 
Commission's rulemakings. The Committee expects the SEC to 
expand this division and prioritize nonpartisan economic 
analysis as a fundamental part of the Commission's rulemaking 
process.
    Rulemaking.--The Committee is concerned that rules 
promulgated by the SEC have been previously thrown out in court 
in part due to the Commission's failure to meet statutory 
requirements to thoroughly review the potential economic 
repercussions of its rules. The Committee believes that the 
Commission has an obligation to consider the effects of new 
rules upon efficiency, competition, and capital formation. The 
Committee strongly encourages the Commission to undertake a 
review of the analysis used during the Commission's rulemaking 
process to be sure the tangible economic impacts of its rules 
are considered before issuing final rules.
    Money Market Funds.--The Committee remains concerned with 
the Commission's proposal to further regulate money market 
funds. The Committee expects that the final rules will take 
into account the substantive concerns of stakeholders who use 
these products for short term financing needs. Impairing or 
restricting the use of money market funds could potentially 
result in a decrease in the ability of these products to 
provide liquidity, potentially resulting in hundreds of market 
participants issuing longer-term debt, significantly increasing 
their funding costs, slowing expansion rates, and depressing 
job and economic growth. The Committee believes before the 
final rules are promulgated with respect to money market funds, 
rigorous economic analysis should be conducted, including a 
thorough review of all submitted comments. Specifically, the 
final rules should carefully consider how any proposed changes 
would affect: (1) investor returns and cash management 
efficiencies; (2) the borrowing costs for businesses and 
governments that access money markets for financing purposes; 
(3) the concentration and capacity among providers of short-
term financing; (4) efficiency, competition, tax consequences, 
and capital formation; and (5) the effectiveness of floating 
the NAV as a tool to prevent run risk.
    Organizational Structure.--The Committee remains concerned 
that a lack of managerial accountability, focus, 
prioritization, and internal communication hampers the 
effectiveness of the SEC. The Committee has concurred with the 
recommendation put forth in the Boston Consulting Group (BCG) 
report that the SEC must reorganize in order to become more 
efficient. While progress has been made in reorganizing certain 
offices, the Committee believes there is more to be done to 
make the Commission better able to respond to dynamic markets. 
The Committee received the Commission's report from fiscal year 
2014, but believes there is still work to be done in this area. 
The Committee again directs the SEC to provide an updated 
report on a reorganization plan outlining areas of improvement. 
Within the report the Committee directs the SEC to undertake a 
review of the overall organizational structure. This report is 
to be delivered to the Committees on Appropriations of the 
House and Senate within 90 days of enactment of this Act.
    Disclosures.--Corporate disclosures are at the core of 
investor protection, but disclosures must be timely and 
relevant in order to be effective. Voluminous disclosures 
encourage confusion while discouraging retail shareholder 
participation in corporate elections and proposals. The system 
must be overhauled, as the Commission has recently 
acknowledged, to eliminate obsolete disclosures and make 
disclosures more relevant to investors. The Committee received 
the Commission's report from fiscal year 2014 and understands 
that this is an important issue for the Commission. The 
Committee directs the Commission to submit an updated report on 
SEC's efforts to modernize disclosure requirements within 90 
days of enactment of this Act.
    Capital Formation.--The Committee believes the SEC should 
do more to facilitate capital formation. The Committee strongly 
encourages the SEC to prioritize and issue rule proposals, in 
addition to the provisions included in the Jumpstart Our 
Business Startups Act (P.L. 112-106), to implement a majority 
of the recommendations made by the SEC's Government-Business 
Forum on Small Business and its Advisory Committee on Small and 
Emerging Companies. The Committee also encourages the 
Commission to propose rules for public comment that would 
modernize the Business Development Company regulatory 
infrastructure.
    Proxy Advisory Firms.--The Committee is concerned with the 
conflicts of interest surrounding proxy advisory firms. The 
lack of disclosure, transparency, and accountability is 
troubling for market participants who rely on these companies 
for advice and analysis. The Committee believes the SEC should 
carefully consider the opinions expressed at the Commission's 
roundtable on proxy advisory firm services in late 2013. The 
Committee expects the Commission to keep the Committee informed 
of any changes to its current guidance on this issue.
    Industry 7 Guide.--The Committee strongly encourages the 
SEC to update the Industry Guide 7 containing the SEC's basic 
disclosure policy for mining in accordance with international 
modern practices.
    Copyright Infringement.--The Committee is concerned about 
the potential for non-U.S. companies seeking access to the U.S. 
capital markets that rely upon business models that facilitate 
or engage in copyright infringement. There are media reports 
that companies that have been named in the U.S. Trade 
Representative's Notorious Market Report have expressed 
intentions to register their securities for sale in the U.S. in 
an initial public offering. The Committee expects the SEC to 
work with other Federal agencies to take appropriate action, 
including with respect to the oversight of the listing 
standards of the national securities exchanges, to ensure that 
companies identified by an agency of the U.S. Government as 
engaging in practices that harm American businesses through the 
infringement of intellectual property rights are not permitted 
to access U.S. capital markets.
    Cross Border Application of Title VII of the Dodd-Frank 
Act.--The Committee believes that the rules regarding the 
extraterritorial or ``cross border'' application of Title VII 
of the Dodd-Frank Act should be promulgated jointly by the SEC 
and the Commodity Futures Trading Commission (CFTC). The 
current lack of regulatory coordination between U.S. regulators 
does not provide a cohesive landscape for investors, market 
participants and foreign regulators. The Committee is also 
concerned that unintended market fragmentation may be occurring 
which may negatively impact liquidity in multiple asset classes 
and impede access for some market participants. To avoid this, 
the Committee strongly encourages the SEC and CFTC to work 
swiftly toward promulgating one rule, to better coordinate 
their approach with foreign regulators and to recognize 
comparable non-U.S. derivatives regulatory regimes.
    Volcker ``Interagency Working Group.''--The Committee 
believes that there remain significant ambiguities around 
implementation of the Volcker Rule and interpretations by 
market participants that ultimately impact end-users. This 
uncertainty is exacerbated by regulatory coordination 
challenges and questions regarding the consistency of 
examinations, inspections, enforcement, data analysis, and 
reporting, for which the members of the Interagency Working 
Group should promptly develop and share a transparent plan with 
bank holding companies and their affiliates and other impacted 
entities. To date, it is concerning that the Interagency 
Working Group has published responses to very limited market 
inquiries. Specifically, the Committee believes that the 
Interagency Working Group should create a centralized and 
coordinated process for developing and disseminating guidance, 
including answering inquiries regarding interpretation and 
examination issues. The Interagency Working Group should also 
ensure that direction is clear, not contradictory, across the 
five implementing regulators and provided on a timely basis 
before examinations and enforcement actions are taken.
    Collateralized Loan Obligations.--The Committee believes 
the final Volcker Rule mistakenly and unnecessarily included 
collateralized loan obligations (CLOs) in a prohibition 
designed to restrict bank ownership in certain covered fund 
investments. The Committee notes that CLOs have proven to be a 
critical source of funding for U.S. businesses over the last 20 
years and have provided over $300 billion in financing to U.S. 
companies. CLO investments by banks and their affiliates did 
not contribute to the financial crisis. The Committee is 
disappointed with the temporary delay announced by the Volcker 
Interagency Working Group to either restructure or divest of 
CLOs that violate the covered fund definitions. The Committee 
strongly encourages regulators to reconsider the delay and 
instead exclude all CLOs from the final Volcker Rule. This 
requirement has the potential to cause significant, immediate, 
and permanent loss of capital for market participants that hold 
these securities and are still recovering from the financial 
crisis and unnecessarily impair reliable financing to thousands 
of U.S. businesses.
    The Committee believes the SEC should undertake all 
statutory rulemakings of the Dodd-Frank Wall Street Reform and 
Consumer Protection Act (Dodd-Frank Act) and the Jumpstart Our 
Business Startups Act (JOBS Act) before undertaking any 
discretionary rulemakings.
    The Committee directs the SEC to work cooperatively with 
the CFTC on all joint rulemakings as required by the Dodd-Frank 
Wall Street Reform and Consumer Protection Act.

                        Selective Service System


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $22,900,000
Budget request, fiscal year 2015......................        22,900,000
Recommended in the bill...............................        21,500,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -1,400,000
    Budget request, fiscal year 2015..................        -1,400,000


    The Selective Service System was established by the 
Selective Service Act of 1948. The mission of the System is to 
be prepared to supply manpower to the Armed Forces adequate to 
ensure the security of the United States during a time of 
national emergency. Since 1973, the Armed Forces have relied on 
volunteers to fill military manpower requirements, but 
selective service registration was reinstituted in July 1980.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $21,500,000 
for the Selective Service System.

                     Small Business Administration

    The Small Business Administration (SBA) assists small 
businesses through programs including loans, grants, and 
contracting preferences. These programs maintain and strengthen 
an economy that depends on small businesses for 60 to 80 
percent of job creation. SBA programs also serve disadvantaged 
populations so that these small business enterprises may 
overcome economic and social obstacles to success.
    The recommendation provides a total of $861,941,000 for the 
SBA for fiscal year 2015. Detailed guidance for the SBA 
appropriations accounts is presented below.

                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................      $250,000,000
Budget request, fiscal year 2015......................       256,882,000
Recommended in the bill...............................       253,882,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +3,882,000
    Budget request, fiscal year 2015..................        -3,000,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends $253,882,000 for the salaries and 
expenses of the SBA for fiscal year 2015.
    ``True'' Small Businesses.--The Committee is concerned with 
the shrinking number of small business loans between $50,000 
and $350,000. These loans have been decreasing since 2007, and 
yet often these loans are for ``true'' small businesses which 
have under $5 million in sales and employ less than five 
people. The Committee believes the SBA should especially focus 
on these ``true'' small businesses and less on larger 
businesses in ``high-growth'' areas that have more capacity and 
access to capital. The Committee is supportive of the Small 
Loan Advantage Program and encourages the SBA to continue to 
focus their lending efforts in this area.
    Lender Oversight.--The Committee remains concerned about 
the quality of lender oversight at SBA. SBA's loan programs 
depend on an array of outside parties to be executed. In fiscal 
year 2011, the SBA Office of Inspector General (OIG) found that 
more than half of loan dollars guaranteed by the SBA were made 
using delegated authorities with limited oversight. In an OIG 
report released June 6, 2014, the OIG found that the SBA's Loan 
Guarantee Processing Center (LGPC) ``emphasized quantity over 
quality for 7(a) loan reviews'', and loan specialists were not 
provided adequate guidance and training to conduct 7(a) loan 
review assignments. The report also cited a decrease in staff 
assigned to loan reviews, while at the same time an increase in 
loan size and complexity.
    The Committee has consistently provided SBA with robust 
resources and expects the SBA to appropriately fund the LGPC in 
order to provide a thorough review of all loans made by the 
center. SBA loans made without an effective review process 
leaves taxpayers on the hook for any defaults. The Committee 
expects SBA to adopt the recommendations included in the OIG 
report and will continue to monitor the SBA's progress in this 
area.
    The Committee recognizes the value of the 8(a) program in 
helping small and disadvantaged businesses compete in the 
marketplace. The bill provides sufficient funding to execute 
the 8(a) program.

                  ENTREPRENEURIAL DEVELOPMENT PROGRAMS




Appropriation, fiscal year 2014.......................      $196,165,000
Budget request, fiscal year 2015......................       197,825,000
Recommended in the bill...............................       197,825,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,660,000
    Budget request, fiscal year 2015..................             - - -


    The SBA's Entrepreneurial Development Programs support non-
credit business assistance to entrepreneurs. The appropriation 
includes funding for a network of resource partners located 
throughout the United States that provide training, counseling, 
and technical assistance to small business entrepreneurs.

                        COMMITTEE RECOMMENDATION

    The Committee recommendations for Entrepreneurial 
Development Programs, by program, are displayed in the 
following table:

                  ENTREPRENEURIAL DEVELOPMENT PROGRAMS

                                               [In thousands of dollars]
7(j) Technical Assistance.....................................    $2,800
Boots to Business.............................................     7,500
Entrepreneurship Education....................................     7,025
HUBZone Program...............................................     3,000
Microloan Technical Assistance................................    20,000
National Women's Business Council.............................     1,000
Native American Outreach......................................     2,000
PRIME Technical Assistance....................................     5,000
SCORE.........................................................     9,000
Small Business Development Centers (SBDCs)....................   115,000
State & Trade Export Promotion (STEP).........................     8,000
Veterans Business Outreach Centers (VBOC).....................     2,500
Women's Business Centers (WBC)................................    15,000
        Total, Entrepreneurial Development Programs             $197,825

    The SBA shall not reduce these non-credit programs from the 
amounts specified above and the SBA shall not merge any of the 
non-credit programs without advance written approval from the 
Committee. The Committee recommendation includes funding above 
the request level for Boots to Business, HUBZone, National 
Women's Business Council, PRIME, SCORE, Small Business 
Development Center (SBDC) Program, State and Trade Export 
Promotion (STEP) program, and Women's Business Centers (WBC).
    Women's Business Centers (WBC).--The Committee notes the 
absence of Women's Business Centers (WBC) serving many of the 
U.S. territories and other U.S. insular areas, and recommends 
that the SBA consider including these areas in WBC services.

                      OFFICE OF INSPECTOR GENERAL




Appropriation, fiscal year 2014.......................       $19,000,000
Budget request, fiscal year 2015......................        19,400,000
Recommended in the bill...............................        19,400,000
Bill compared with:
    Appropriation, fiscal year 2014...................          +400,000
    Budget request, fiscal year 2015..................             - - -


                        COMMITTEE RECOMMENDATION

    The Committee recommends $19,400,000 for the Office of 
Inspector General of the SBA for fiscal year 2015.

                           OFFICE OF ADVOCACY




Appropriation, fiscal year 2014.......................        $8,750,000
Budget request, fiscal year 2015......................         8,455,000
Recommended in the bill...............................         8,750,000
Bill compared with:
    Appropriation, fiscal year 2014...................             - - -
    Budget request, fiscal year 2015..................          +295,000


                        COMMITTEE RECOMMENDATION

    The Committee recommends $8,750,000 for the Office of 
Advocacy of the SBA for fiscal year 2015. The Committee 
supports the Office's mission to reduce regulatory burdens that 
Federal policies impose on small businesses and to maximize the 
benefits small businesses receive from the government. The 
Committee is disappointed that the Administration proposed 
reducing resources for the Office.

                     BUSINESS LOANS PROGRAM ACCOUNT

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................      $263,160,000
Budget request, fiscal year 2015......................       195,226,000
Recommended in the bill...............................       195,226,000
Bill compared with:...................................
    Appropriation, fiscal year 2014...................       -67,934,000
    Budget request, fiscal year 2015..................             - - -


    The SBA Business Loans Program serves as an important 
source of capital for America's small businesses. The 
recommendation supports the 7(a) business loan program, the 504 
certified development company program, Small Business 
Investment Company (SBIC) debentures, and the Secondary Market 
Guarantee Program.

                        COMMITTEE RECOMMENDATION

    The Committee recommends a total of $195,226,000 for the 
Business Loans Program Account for fiscal year 2015. Of the 
amount appropriated, $147,726,000 is for administrative 
expenses related to business loan programs. The amount provided 
for administrative expenses may be transferred to and merged 
with the appropriation for SBA salaries and expenses to cover 
the common overhead expenses associated with business loans.
    The amount provided for loan subsidies is reduced from the 
fiscal year 2014 level because subsidy rates have declined. The 
amount provided will support the same level of lending but 
requires fewer government subsidy dollars. The recommendation 
includes $45,000,000 for the subsidy cost of the 504 certified 
development program. This funding will help to stimulate small 
business investment and will contribute to economic growth. The 
effect of small businesses on the economy is considerable. 
Firms employing fewer than 500 employees comprise about 99.7 
percent of all businesses in the nation and employ roughly half 
of all private sector employees. The subsidy funding provided 
in this account will help to ensure the continued strength of 
the small business sector.
    The recommendation also includes $2,500,000 in loan subsidy 
for the Microloan Program. The amount provided is estimated to 
support $25,000,000 in microloans.
    The Committee notes the mission of the Surety Bond 
Guarantee (SBG) program is to provide and manage surety bond 
guarantees for qualified small and emerging businesses, in 
direct partnership with surety companies and their agents, 
utilizing the most efficient and effective operational policies 
and procedures. The Committee is supportive of SBG's efforts to 
encourage surety companies to bond small businesses who 
otherwise would have difficulty obtaining bonding on their own.

                     DISASTER LOANS PROGRAM ACCOUNT

                     (INCLUDING TRANSFERS OF FUNDS)




Appropriation, fiscal year 2014.......................      $191,900,000
Budget request, fiscal year 2015......................       186,858,000
Recommended in the bill...............................       186,858,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -5,042,000
    Budget request, fiscal year 2015..................             - - -


                        COMMITTEE RECOMMENDATION

    As required by the Federal Credit Reform Act of 1990, the 
Congress is required to appropriate an amount sufficient to 
cover the subsidy costs associated with all direct loan 
obligations and loan guarantee commitments made in fiscal year 
2015, as well as the administrative expenses of the loan 
programs. The Committee recommends a total of $186,858,000 for 
administrative expenses for fiscal year 2015. The Committee 
provides $1,000,000 for the Office of Inspector General for 
audits and reviews of the disaster loans program and $9,000,000 
may be transferred to Salaries and Expenses for administrative 
expenses.
    The Committee wants to ensure that disaster victims have 
full access to SBA's programs. The Committee has been very 
supportive of the SBA Disaster Loan Program in past fiscal 
years, including appropriating $804,000,000 for the Hurricane 
Sandy disaster in fiscal year 2013. However, SBA has not 
obligated all the funds appropriated for the Sandy Disaster and 
has continued to carry over large amounts of no-year funding 
for disaster subsidy. The Committee expects the SBA to take 
into consideration these balances in future requests.
    Report on Expansion of the Disaster Loan Program.--The 
Committee directs the SBA to coordinate with Federal Emergency 
Management Agency (FEMA) to evaluate and report on: (1) the 
feasibility of expanding the SBA Disaster Loan Program to 
applicants applying outside of a Presidential disaster 
declaration; and (2) the feasibility of expanding the SBA 
Disaster Loan Program to include pre-disaster mitigation 
options that will fulfill FEMA's hazard mitigation standards in 
reducing a structure's long-term flood risk and mitigating 
potential damage from future disasters. The first report should 
review if eligible activities of the program could include pre-
disaster mitigation projects that adhere to FEMA's standards of 
mitigation activities that significantly reduce a structure's 
long-term flood risk and weigh the financial exposure of the 
SBA against the potential reduction of claims payments from the 
National Flood Insurance Program (NFIP). The second report 
should include a review of whether offering these loans would 
sustainably reduce exposure to flood risk, as well as flood 
insurance premium cost. The SBA should consider potential 
applicants that are classified by FEMA and the National Flood 
Insurance Program as high-risk and severe repetitive loss. In 
the report, the SBA shall coordinate with FEMA to weigh the 
financial exposure of the SBA against the potential reduction 
of claims payments from the NFIP.
    The Committee directs the SBA to submit the reports to the 
Committees on Appropriations of the House and Senate, and the 
House and Senate Committees on Small Business no later than 90 
days after enactment of this Act.
    The Committee directs the SBA to continue providing updates 
on available resources for the disaster loans program on a 
monthly basis.
    The Committee funds this program within its discretionary 
allocation. The Administration proposed funding these costs 
with a disaster cap adjustment.

        ADMINISTRATIVE PROVISIONS--SMALL BUSINESS ADMINISTRATION

                     (INCLUDING TRANSFER OF FUNDS)

    Section 513. The Committee continues a provision for the 
SBA authorizing transfers of up to five percent of any SBA 
appropriation to other appropriations, provided that transfers 
do not increase an appropriation by more than 10 percent. The 
provision also requires that transfers be treated as a 
reprogramming of funds.

                      United States Postal Service


                   PAYMENT TO THE POSTAL SERVICE FUND




Appropriation, fiscal year 2014.......................       $70,751,000
Budget request, fiscal year 2015......................        70,371,000
Recommended in the bill...............................        58,342,000
Bill compared with:
    Appropriation, fiscal year 2014...................       -12,409,000
    Budget request, fiscal year 2015..................       -12,029,000


    The United States Postal Service (USPS) is funded almost 
entirely by Postal ratepayers rather than taxpayers. Funds 
provided to the Postal Service in the Payment to the Postal 
Service Fund include appropriations for revenue forgone 
including providing free mail for the blind, and for overseas 
absentee voting.

                        COMMITTEE RECOMMENDATION

    The Committee recommends appropriations totaling 
$58,342,000 for Payment to the Postal Service Fund. In prior 
years, these funds were provided as an advance. The House-
passed budget resolution (H. Con. Res. 96) does not allow for 
this funding to continue to be provided as an advance. The 
Committee believes that the funding provided in this 
appropriation should be provided in the year in which the 
estimated costs occur.
    The recommendation provides for the USPS' estimate of free 
mail for the blind ($48,773,000), overseas voting ($746,000), 
reconciliation of prior year cost adjustment (-$20,177,000) and 
$29,000,000 for revenue forgone as authorized by 39 U.S.C. 
2401(d).
    The Committee appreciates the work of the Postal Service 
Office of Inspector General (OIG) and the Advisory Council on 
Historic Preservation (ACHP) in reviewing the Postal Service's 
relocation and disposal process for historic properties. The 
Committee believes the Postal Service should refrain from the 
relocation of services from historic post offices, and should 
suspend the sale of any historic post office until it is has 
implemented the recommendations of the OIG and ACHP.
    Title 39 of the U.S. Code requires the Postal Service to 
provide the public with notice prior to closing or 
consolidating a post office. The Committee understands that it 
is the Postal Service's policy to inform Member of Congress' 
district and Washington, D.C. offices when the public receives 
notice. The Committee directs the Postal Service keep Members 
of Congress informed of Postal Service activities impacting 
their constituents and expects the Postal Service to ensure 
that Members of Congress are appropriately informed 
simultaneously or prior to all public notices.

                      OFFICE OF INSPECTOR GENERAL

                         SALARIES AND EXPENSES

                     (INCLUDING TRANSFER OF FUNDS)




Appropriation, fiscal year 2014.......................      $241,468,000
Budget request, fiscal year 2015......................       243,883,000
Recommended in the bill...............................       243,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        +1,532,000
    Budget request, fiscal year 2015..................          -883,000


    The Office of Inspector General (OIG) conducts audits, 
reviews and investigations, and keeps Congress informed on the 
efficiency and economy of United States Postal Service (USPS) 
programs and operations.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $243,000,000 
for the OIG.

                        United States Tax Court


                         SALARIES AND EXPENSES




Appropriation, fiscal year 2014.......................       $53,453,000
Budget request, fiscal year 2015......................        52,300,000
Recommended in the bill...............................        50,000,000
Bill compared with:
    Appropriation, fiscal year 2014...................        -3,453,000
    Budget request, fiscal year 2015..................        -2,300,000


    The U.S. Tax Court adjudicates controversies involving 
deficiencies in income, estate, and gift taxes. The Court also 
has jurisdiction to determine deficiencies in certain excise 
taxes, to issue declaratory judgments in the areas of 
qualifications of retirement plans and exemptions of charitable 
organizations, and to decide certain cases involving disclosure 
of tax information by the Commissioner of the Internal Revenue 
Service.

                        COMMITTEE RECOMMENDATION

    The Committee recommends an appropriation of $50,000,000 
for the U.S. Tax Court.

                 TITLE VI--GENERAL PROVISIONS--THIS ACT

    Section 601. The Committee continues the provision 
prohibiting pay and other expenses for non-Federal parties in 
regulatory or adjudicatory proceedings funded in this Act.
    Section 602. The Committee continues the provision 
prohibiting obligations beyond the current fiscal year and 
prohibits transfers of funds unless expressly so provided 
herein.
    Section 603. The Committee continues the provision limiting 
procurement contracts for consulting service expenditures to 
contracts that are matters of public record and available for 
public inspection.
    Section 604. The Committee continues the provision 
prohibiting transfer of funds in this Act without express 
authority.
    Section 605. The Committee continues the provision 
prohibiting the use of funds to engage in activities that would 
prohibit the enforcement of section 307 of the 1930 Tariff Act.
    Section 606. The Committee continues the provision 
concerning compliance with the Buy American Act.
    Section 607. The Committee continues the provision 
prohibiting the use of funds by any person or entity convicted 
of violating the Buy American Act.
    Section 608. The Committee continues the provision 
specifying reprogramming procedures. The provision requires 
that agencies or entities funded by the Act notify the 
Committee and obtain prior approval from the Committee for any 
reprogramming of funds that: (1) creates a new program; (2) 
eliminates a program, project, or activity; (3) increases funds 
or personnel for any program, project, or activity for which 
funds have been denied or restricted by the Congress; (4) 
proposes to use funds directed for a specific activity by 
either the House or Senate Committees on Appropriations for a 
different purpose; (5) augments existing programs, projects, or 
activities in excess of $5,000,000 or 10 percent, whichever is 
less; (6) reduces existing programs, projects, or activities by 
$5,000,000 or 10 percent, whichever is less; or (7) reorganizes 
offices, programs, or activities. The provision directs 
agencies funded by this Act to consult with the Committee prior 
to any significant reorganization. The provision also directs 
the agencies funded by this Act to submit operating plans for 
the Committee's review within 60 days of the bill's enactment.
    Section 609. The Committee continues the provision 
providing that fifty percent of unobligated balances may remain 
available through September 30, 2016, for certain purposes.
    Section 610. The Committee includes the provision 
prohibiting funding for the Executive Office of the President 
to request either a Federal Bureau of Investigation background 
investigation or Internal Revenue Service determination with 
respect to section 501(a) of the Internal Revenue Code of 1986, 
except with the express consent of the individual involved in 
an investigation or in extraordinary circumstances involving 
national security.
    Section 611. The Committee continues the provision 
regarding cost accounting standards for contracts under the 
Federal Employee Health Benefits Program.
    Section 612. The Committee continues the provision 
regarding non-foreign area cost of living allowances.
    Section 613. The Committee continues the provision 
prohibiting the expenditure of funds for abortion under the 
Federal Employees Health Benefits Program.
    Section 614. The Committee continues the provision making 
exceptions to the preceding provision where the life of the 
mother is in danger or the pregnancy is a result of an act of 
rape or incest.
    Section 615. The Committee continues the provision carried 
annually since 2004 waiving restrictions on the purchase of 
non-domestic articles, materials, and supplies in the case of 
acquisition of information technology by the Federal 
Government.
    Section 616. The Committee continues the provision 
prohibiting officers or employees of any regulatory agency or 
commission funded by this Act from accepting travel payments or 
reimbursements from a person or entity regulated by such agency 
or commission.
    Section 617. The Committee continues the provision 
permitting the Securities and Exchange Commission and 
Commodities Futures Trading Commission to fund a joint advisory 
committee to advise on emerging regulatory issues, 
notwithstanding Section 708 of this Act.
    Section 618. The Committee continues the provision 
requiring certain agencies to provide quarterly reports on 
unobligated balances after the end of the quarter.
    Section 619. The Committee continues the provision 
requiring certain agencies in this Act to consult with the 
General Services Administration before seeking new office space 
or making alterations to existing office space.
    Section 620. The Committee continues the provision 
prohibiting funds for the Federal Trade Commission to complete 
the draft report entitled ``Interagency Working Group on Food 
Marketed to Children: Preliminary Proposed Nutrition Principles 
to Guide Industry Self-Regulatory Efforts'' unless the 
Interagency Working Group on Food Marketed to Children complies 
with Executive Order 13563, including the requirement in it to 
provide quantified present and future benefits and costs.
    Section 621. The Committee modifies the provision 
prohibiting funding for certain czars including the Director of 
the White House Office of Health Reform, the Assistant to the 
President for Energy and Climate Change, the Senior Advisor to 
the Secretary of the Treasury assigned to the Presidential Task 
Force on the Auto Industry and Senior Counselor for 
Manufacturing Policy, and the White House Director of Urban 
Affairs, or any substantially similar positions.
    Section 622. The Committee continues the provision 
prohibiting funding made available by this Act to be used to 
enter into a contract, memorandum of understanding, or 
cooperative agreement with, make a grant to, or provide a loan 
or loan guarantee to, any corporation that has any unpaid 
Federal tax liability that has been assessed, for which all 
judicial and administrative remedies have been exhausted or 
have lapsed, and that is not being paid in a timely manner 
pursuant to an agreement with the authority responsible for 
collecting the tax liability, where the awarding agency is 
aware of the unpaid tax liability, unless an agency has 
considered suspension or debarment of the corporation and has 
made a determination that this further action is not necessary 
to protect the interests of the Government.
    Section 623. The Committee continues the provision 
prohibiting funding made available by this Act to be used to 
enter into a contract, memorandum of understanding, or 
cooperative agreement with, make a grant to, or provide a loan 
or loan guarantee to, any corporation that was convicted of a 
felony criminal violation under any Federal law within the 
preceding 24 months, where the awarding agency is aware of the 
conviction, unless an agency has considered suspension or 
debarment of the corporation and has made a determination that 
this further action is not necessary to protect the interests 
of the Government.
    Section 624. The Committee includes language providing for 
several appropriated mandatory accounts. These are accounts 
where authorizing language requires the payment of funds. The 
budget request assumes the following estimated cost for the 
programs addressed in this provision: $450,000 for Compensation 
of the President including $50,000 for expenses, $143,600,000 
for the Judicial Retirement Funds (Judicial Officers' 
Retirement Fund, Judicial Survivors' Annuities Fund, and the 
United States Court of Federal Claims Judges' Retirement Fund), 
$11,806,000,000 for the Government Payment for Annuitants, 
Employee Health Benefits, $55,000,000 for the Government 
Payment for Annuitants, Employee Life Insurance, and 
$8,975,000,000 for the Payment to the Civil Service Retirement 
and Disability Fund.
    Section 625. The Committee includes language prohibiting 
the obligation of funds in fiscal year 2015 from the Securities 
and Exchange Commission Reserve Fund established by the Dodd-
Frank Wall Street Reform and Consumer Protection Act. The 
Committee believes the Commission should request the level of 
funding it believes is necessary in any given fiscal year and 
not have access to reserve funding that is outside of the 
Congressional review process.
    Section 626. The Committee includes language prohibiting 
funds for the Securities and Exchange Commission to require the 
disclosure of political contributions, contributions to tax 
exempt organizations, or dues paid to trade associations.
    Section 627. The Committee includes a provision extending 
the Multinational Species Conservation Fund Semipostal Stamp 
Act of 2010. The National Strategy for Combating Wildlife 
Trafficking calls for the extension of the requirement that the 
Postal Service print the Multinational Species Conservation 
Funds Semipostal Stamp as an important, consumer-driven source 
of funding for Federal antitrafficking efforts. The provision 
requires the Postal Service to continue printing the stamp 
through 2017 and to offer consumers additional stamps depicting 
endangered species supported by the Multinational Species 
Conservation Fund.
    Section 628. The Committee includes language requiring 
certain regulatory agencies to provide a report on increasing 
public participation in rulemaking, improving coordination 
among Federal agencies, and identifying ineffective or 
excessively burdensome regulations.
    Section 629. The Committee includes language prohibiting 
contracts for services to train Executive Branch employees to 
support or defeat legislation pending before Congress.
    Section 630. The Committee includes language prohibiting 
funds for the Internal Revenue Service (IRS) to destroy, 
deface, or dispose of records in contravention of the Federal 
Records Act (FRA) and to require the Archivist to report on IRS 
compliance with the FRA.
    Section 631. The Committee includes language prohibiting 
funds to require the disclosure by a provider of electronic 
communications service or a remote computing services of wire 
or electronic communications that is in electronic storage by 
any other than a means authorized under section 2703(b)(1)(A) 
of title 18 of the United States Code.
    Section 632. The Committee includes language amending 
section 716 of the Dodd-Frank Wall Street Reform and Consumer 
Protection Act.

             TITLE VII--GENERAL PROVISIONS--GOVERNMENT-WIDE


                Departments, Agencies, and Corporations


                     (INCLUDING TRANSFER OF FUNDS)

    Section 701. The Committee continues the provision 
requiring agencies to administer a policy designed to ensure 
that all of its workplaces are free from the illegal use of 
controlled substances.
    Section 702. The Committee continues the provision 
establishing price limitations on vehicles to be purchased by 
the Federal Government with an exemption for the purchase of 
electric, plug-in hybrid electric, and hydrogen fuel cell 
vehicles.
    Section 703. The Committee continues the provision allowing 
funds made available to agencies for travel to also be used for 
quarter allowances and cost-of-living allowances.
    Section 704. The Committee continues the provision 
prohibiting the employment of noncitizens with certain 
exceptions.
    Section 705. The Committee continues the provision giving 
agencies the authority to pay General Services Administration 
bills for space renovation and other services.
    Section 706. The Committee continues the provision allowing 
agencies to finance the costs of recycling and waste prevention 
programs with proceeds from the sale of materials recovered 
through such programs.
    Section 707. The Committee continues the provision 
providing that funds made available to corporations and 
agencies subject to 31 U.S.C. 91 may pay rent and other service 
costs in the District of Columbia.
    Section 708. The Committee continues the provision 
prohibiting interagency financing of groups absent prior 
statutory approval.
    Section 709. The Committee continues the provision, with a 
modification, prohibiting the use of funds for enforcing 
regulations disapproved in accordance with the applicable law 
of the U.S.
    Section 710. The Committee continues the provision limiting 
the amount of funds that can be used for redecoration of 
offices under certain circumstances.
    Section 711. The Committee continues the provision to allow 
for interagency funding of national security and emergency 
telecommunications initiatives.
    Section 712. The Committee continues, with modification, 
the provision requiring agencies to certify that a Schedule C 
appointment was not created solely or primarily to detail the 
employee to the White House.
    Section 713. The Committee continues the provision 
prohibiting the payment of any employee who prohibits, 
threatens or prevents another employee from communicating with 
Congress.
    Section 714. The Committee continues the provision 
prohibiting Federal training not directly related to the 
performance of official duties.
    Section 715. The Committee continues the provision 
prohibiting, other than for normal and recognized executive-
legislative relationships, propaganda, publicity and lobbying 
by executive agency personnel in support or defeat of 
legislative initiatives.
    Section 716. The Committee continues the provision 
prohibiting any Federal agency from disclosing an employee's 
home address to any labor organization, absent employee 
authorization or court order.
    Section 717. The Committee continues the provision 
prohibiting funds to be used to provide non-public information 
such as mailing, telephone, or electronic mailing lists to any 
person or organization outside the government without the 
approval of the Committees on Appropriations.
    Section 718. The Committee continues the provision 
prohibiting the use of funds for propaganda and publicity 
purposes not authorized by Congress.
    Section 719. The Committee continues the provision 
directing agency employees to use official time in an honest 
effort to perform official duties.
    Section 720. The Committee continues the provision 
authorizing the use of funds to finance an appropriate share of 
the Federal Accounting Standards Advisory Board.
    Section 721. The Committee continues the provision 
authorizing agencies to transfer $17,000,000 to the Government-
wide Policy account of General Services Administration to 
finance an appropriate share of various government-wide boards 
and councils.
    Section 722. The Committee continues the provision that 
permits breast feeding in a Federal building or on Federal 
property if the woman and child are authorized to be there.
    Section 723. The Committee continues the provision that 
permits interagency funding of the National Science and 
Technology Council and provides for a report on the budget and 
resources of the National Science and Technology Council. The 
report should include the entire budget of the National Science 
and Technology Council.
    Section 724. The Committee continues the provision 
requiring documents involving the distribution of Federal funds 
to indicate the agency providing the funds and the amount 
provided.
    Section 725. The Committee continues the provision 
prohibiting the use of funds to monitor personal access or use 
of Internet sites or to collect, review, or obtain any 
personally identifiable information relating to access to or 
use of an Internet site.
    Section 726. The Committee continues a provision requiring 
health plans participating in the Federal Employees Health 
Benefits Program to provide contraceptive coverage and provides 
exemptions to certain religious plans.
    Section 727. The Committee continues language supporting 
strict adherence to anti-doping activities.
    Section 728. The Committee continues a provision allowing 
funds for official travel to be used by departments and 
agencies, if consistent with OMB Circular A-126, to participate 
in the fractional aircraft ownership pilot program.
    Section 729. The Committee continues a provision 
prohibiting funds for implementation of Office of Personnel 
Management regulations limiting detailees to the Legislative 
Branch, and implementing limitations on the Coast Guard 
Congressional Fellowship Program.
    Section 730. The Committee continues the provision that 
restricts the use of funds for Federal law enforcement training 
facilities.
    Section 731. The Committee continues the provision that 
prohibits Executive Branch agencies from creating prepackaged 
news stories that are broadcast or distributed in the United 
States unless the story includes a clear notification within 
the text or audio of such news story that the prepackaged news 
story was prepared or funded by that executive branch agency. 
This provision confirms the opinion of the Government 
Accountability Office dated February 17, 2005 (B-304272).
    Section 732. The Committee continues the provision 
prohibiting use of funds in contravention of section 552a of 
title 5, United States Code (the Privacy Act) and regulations 
implementing that section.
    Section 733. The Committee continues the provision 
prohibiting funds from being used for any Federal Government 
contract with any foreign incorporated entity which is treated 
as an inverted domestic corporation.
    Section 734. The Committee continues the provision 
requiring agencies to pay a fee to the Office of Personnel 
Management for processing retirement of employees who separate 
under Voluntary Early Retirement Authority or who receive 
Voluntary Separation Incentive payments.
    Section 735. The Committee includes language prohibiting 
funds to require any entity submitting an offer for a Federal 
contract or participating in an acquisition to disclose 
political contributions.
    Section 736. The Committee continues the provision 
prohibiting funds for the painting of a portrait of an employee 
of the Federal government including the President, the Vice 
President, a Member of Congress, the head of an executive 
branch agency, or the head of an office of the legislative 
branch.
    Section 737. The Committee continues the provision limiting 
the pay increases of certain prevailing rate employees.
    Section 738. The Committee continues a provision 
eliminating automatic statutory pay increases for the Vice 
President, political appointees paid under the executive 
schedule, ambassadors who are not career members of the Foreign 
Service, politically appointed (noncareer) Senior Executive 
Service employees, and any other senior political appointee 
paid at or above level IV of the executive schedule.
    Section 739. The Committee continues a provision requiring 
agencies to submit reports to Inspectors General concerning 
expenditures for agency conferences.
    Section 740. The Committee includes a provision with a 
modification prohibiting funds to be used to increase, 
eliminate, or reduce funding for a program or project unless 
such change is made pursuant to reprogramming or transfer 
provisions.
    Section 741. The Committee continues the provision 
concerning the non-application of these general provisions to 
title IV and to title VIII.

          TITLE VIII--GENERAL PROVISIONS--DISTRICT OF COLUMBIA


                     (INCLUDING TRANSFERS OF FUNDS)

    Section 801. The Committee continues language that 
appropriates funds for refunding overpayments of taxes 
collected and for paying settlements and judgments against the 
District of Columbia government.
    Section 802. The Committee continues language prohibiting 
the use of Federal funds for publicity or propaganda purposes.
    Section 803. The Committee continues language establishing 
reprogramming procedures for Federal and local funds.
    Section 804. The Committee continues language prohibiting 
the use of Federal funds to provide salaries or other costs 
associated with the offices of United States Senator or 
Representative.
    Section 805. The Committee continues modified language 
restricting the use of official vehicles to official duties.
    Section 806. The Committee continues language prohibiting 
the use of Federal funds for any petition drive or civil action 
which seeks to require Congress to provide for voting 
representation in Congress for the District of Columbia.
    Section 807. The Committee includes language prohibiting 
the use of Federal funds for needle exchange programs.
    Section 808. The Committee continues language providing for 
a ``conscience clause'' on legislation that pertains to 
contraceptive coverage by health insurance plans.
    Section 809. The Committee continues language prohibiting 
the use of Federal funds to legalize or reduce penalties 
associated with the possession, use, or distribution on any 
schedule I substance under the Controlled Substances Act or any 
tetrahydrocannabinols derivative.
    Language is also included prohibiting local and Federal 
funds to legalize or reduce penalties associated with the 
possession, use, or distribution of any schedule I substance 
under the Controlled Substance Act or any tetrahydrocannabinols 
derivative for recreational use.
    Section 810. The Committee continues the provision that 
prohibits the use of funds for abortion except in the cases of 
rape or incest or if necessary to save the life of the mother.
    Section 811. The Committee continues language requiring the 
Chief Financial Officer (CFO) to submit a revised operating 
budget for all agencies in the D.C. government, no later than 
30 calendar days after the enactment of this Act that realigns 
budgeted data with anticipated actual expenditures.
    Section 812. The Committee continues language requiring the 
CFO to submit a revised operating budget for D.C. Public 
Schools, no later than 30 calendar days after the enactment of 
this Act, that realigns school budgets to actual school 
enrollment.
    Section 813. The Committee continues language allowing the 
transfer of local funds and capital and enterprise funds.
    Section 814. The Committee continues language prohibiting 
the obligation of Federal funds beyond the current fiscal year 
and transfers of funds unless expressly provided herein.
    Section 815. The Committee continues language providing 
that not to exceed 50 percent of unobligated balances from 
Federal appropriations for salaries and expenses may remain 
available for certain purposes. This provision will apply to 
the District of Columbia Courts, the Court Services and 
Offender Supervision Agency and the District of Columbia Public 
Defender Service.
    Section 816. The Committee continues language appropriating 
local funds during fiscal year 2016 if there is an absence of a 
continuing resolution or regular appropriation for the District 
of Columbia. Funds are provided under the same authorities and 
conditions and in the same manner and extent as provided for in 
fiscal year 2015.
    Section 817. The Committee continues language limiting 
references to ``this Act'' as referring to only this title and 
title IV.

                 TITLE IX--ADDITIONAL GENERAL PROVISION

    Section 901. The Committee includes language prohibiting 
funds to pay for an abortion or the administrative expenses in 
connection with a multi-State qualified health plan offered 
under a contract under section 1334 of the Patient Protection 
and Affordable Care Act which provides any benefits or coverage 
for abortions with exceptions where the live of the mother 
would be endangered if the fetus were carried to term, or the 
pregnancy is the result of an act of rape or incest.

                       SPENDING REDUCTION ACCOUNT

    Section 902. The Committee includes a provision 
establishing a ``Spending Reduction Account'' in the bill.

              House of Representatives Report Requirements

    The following items are included in accordance with various 
requirements of the Rules of the House of Representatives:


         Statement of General Performance Goals and Objectives

    Pursuant to clause 3(c)(4) of rule XIII of the Rules of the 
House of Representatives, the following is a statement of 
general performance goals and objectives for which this measure 
authorizes funding:
    The Committee on Appropriations considers program 
performance, including a program's success in developing and 
attaining outcome-related goals and objectives, in developing 
funding recommendations.

                          Rescission of Funds

    Pursuant to clause 3(f)(2) of rule XIII of the Rules of the 
House of Representatives, the following table is submitted 
describing the rescissions recommended in the accompanying 
bill:




Treasury Forfeiture Fund..............................      $750,000,000


                           Transfer of Funds

    Pursuant to clause 3(f)(2) of rule XIII of the Rules of the 
House of Representatives, the following is submitted describing 
the transfer of funds provided in the accompanying bill:

               UNDER TITLE I--DEPARTMENT OF THE TREASURY

    Under the Department of the Treasury, ``Office of Terrorism 
and Financial Intelligence, Salaries and Expenses'', 
unobligated balances associated with these activities under the 
Departmental Offices heading shall be transferred and merged 
with this account.
    Section 101 allows the transfer of five percent of any 
appropriation made available to the Internal Revenue Service 
(IRS) to any other IRS appropriation, subject to prior 
congressional approval.
    Section 114 authorizes transfers, up to two percent, 
between Departmental Offices, Office of Inspector General, 
Special Inspector General for Troubled Asset Relief Program, 
Financial Crimes Enforcement Network, Bureau of the Fiscal 
Service, Alcohol and Tobacco Tax and Trade Bureau, and 
Community Development Financial Institutions Fund Program 
Account appropriations under certain circumstances.
    Section 115 authorizes transfers, up to two percent, 
between the IRS and the Treasury Inspector General for Tax 
Administration under certain circumstances.
    Section 117 authorizes the transfer of funds from the 
``Bureau of the Fiscal Service'' to the ``Debt Collection 
Fund'' as necessary to cover the cost of debt collection.

           UNDER TITLE II--EXECUTIVE OFFICE OF THE PRESIDENT

    Language is included under Federal Drug Control Programs, 
``High Intensity Drug Trafficking Areas Program'', which allows 
for the transfer of funds to Federal departments or agencies 
and State and local entities.
    Language is included under ``Other Federal Drug Control 
Programs'', allowing the transfer of funds to other Federal 
departments and agencies to carry out activities.
    Language is included under ``Information Technology 
Oversight and Reform'', allowing the transfer of funds to other 
agencies to carry out projects.
    Language is included under the Official Residence of the 
Vice President, ``Operating Expenses'', allowing the transfer 
of funds to other Federal departments or agencies.
    Section 201 permits the Executive Office of the President 
to transfer up to 10 percent of any appropriation, subject to 
approval of the Committee.

                     UNDER TITLE III--THE JUDICIARY

    Language is included under ``Courts of Appeals, District 
Courts, and Other Judicial Services, Court Security'', allowing 
funds to be transferred to the United States Marshals Service 
for courthouse security.
    Section 302 permits the Judiciary to transfer up to five 
percent of any appropriation with certain limitations.

                  UNDER TITLE V--INDEPENDENT AGENCIES

    Under Title V, Independent Agencies, a number of transfers 
are allowed.
    (1) Under the General Services Administration, amounts may 
be transferred within the Federal Buildings Fund, under certain 
circumstances, after approval of the Committee on 
Appropriations.
    (2) Under the General Services Administration, ``Operating 
Expenses'', amounts not to exceed five percent may be 
transferred to the appropriation for ``Real and Personal 
Property Management and Disposal''.
    (3) Under the General Services Administration, ``Federal 
Citizens Services Fund'', transfers are allowed from the 
Federal Citizens Services Fund to Federal agencies.
    (4) Under the General Services Administration, ``Federal 
Citizens Services Fund'', transfers are allowed from 
unobligated funding provided to the ``Electronic Government 
Fund'' as of September 30, 2014, to the Federal Citizens 
Services Fund.
    Section 508 permits the General Services Administration to 
transfer funds in the Federal Buildings Fund after approval of 
the Committee on Appropriations.
    (5) Under Merit Systems Protection Board, an amount is 
transferred from the Civil Service Retirement and Disability 
Fund.
    (6) Under Office of Personnel Management, amounts from 
certain trust funds are transferred to the Salaries and 
Expenses and Office of Inspector General accounts for 
administrative expenses;
    (7) Under the Postal Regulatory Commission, amounts are 
transferred from the Postal Service Fund;
    (8) Under Small Business Administration, Business Loans 
Program Account, amounts may be transferred to and merged with 
Salaries and Expenses.
    (9) Under Small Business Administration, Disaster Loans 
Program Account, amounts may be transferred to and merged with 
the Office of Inspector General, and Salaries and Expenses.
    (10) Under Administrative Provision-Small Business 
Administration, amounts may be transferred between 
appropriations of the Small Business Administration.
    (11) Under United States Postal Service, Office of 
Inspector General, amounts are transferred from the Postal 
Service Fund.

                    UNDER TITLE VII--GOVERNMENT-WIDE

    Section 721 authorizes departments and agencies to transfer 
funds to the General Services Administration to support certain 
financial, information technology, procurement and other 
management initiatives.

       UNDER TITLE VIII--GENERAL PROVISIONS, DISTRICT OF COLUMBIA

    Section 803 authorizes the District of Columbia to transfer 
local funds and section 813 allows transfer funds between 
operations and capital accounts.

   Disclosure of Earmarks and Congressionally Directed Spending Items

    Neither the bill nor the report contains any Congressional 
earmarks, limited tax benefits, or limited tariff benefits as 
defined in clause 9 of rule XXI of the Rules of the House of 
Representatives.

          Compliance With Rule XIII, Cl. 3(e) (Ramseyer Rule)

  In compliance with clause 3(e) of rule XIII of the Rules of 
the House of Representatives, changes in existing law made by 
the bill, as reported, are shown as follows (existing law 
proposed to be omitted is enclosed in black brackets, new 
matter is printed in italic, existing law in which no change is 
proposed is shown in roman):

       DODD-FRANK WALL STREET REFORM AND CONSUMER PROTECTION ACT


(Public Law 111-203)

           *       *       *       *       *       *       *


TITLE I--FINANCIAL STABILITY

           *       *       *       *       *       *       *


Subtitle B--Office of Financial Research

           *       *       *       *       *       *       *


SEC. 155. FUNDING.

  (a) * * *
  (b) Use of Funds.--
          (1) In general.--Funds obtained by, transferred to, 
        or credited to the Financial Research Fund shall be 
        [immediately] available to the Office as provided for 
        in appropriations Acts, and shall remain available 
        until expended, to pay the expenses of the Office in 
        carrying out the duties and responsibilities of the 
        Office.
          [(2) Fees, assessments, and other funds not 
        government funds.--Funds obtained by, transferred to, 
        or credited to the Financial Research Fund shall not be 
        construed to be Government funds or appropriated 
        moneys.]
          [(3)] (2) Amounts not subject to apportionment.--
        Notwithstanding any other provision of law, amounts in 
        the Financial Research Fund shall not be subject to 
        apportionment for purposes of chapter 15 of title 31, 
        United States Code, or under any other authority, or 
        for any other purpose.

           *       *       *       *       *       *       *

  (d)  [Permanent Self-funding.--] Assessment Schedule.--
Beginning 2 years after the date of enactment of this Act, the 
Secretary shall establish, by regulation, and with the approval 
of the Council, an assessment schedule, including the 
assessment base and rates, applicable to bank holding companies 
with total consolidated assets of 50,000,000,000 or greater and 
nonbank financial companies supervised by the Board of 
Governors, that takes into account differences among such 
companies, based on the considerations for establishing the 
prudential standards under section 115, to collect assessments 
equal to the total expenses of the Office.

           *       *       *       *       *       *       *


TITLE VII--WALL STREET TRANSPARENCY AND ACCOUNTABILITY

           *       *       *       *       *       *       *


        Subtitle A--Regulation of Over-the-Counter Swaps Markets

PART I--REGULATORY AUTHORITY

           *       *       *       *       *       *       *


SEC. 716. PROHIBITION AGAINST FEDERAL GOVERNMENT BAILOUTS OF SWAPS 
                    ENTITIES.

  (a) * * *
  (b) Definitions.--In this section:
          (1) Federal assistance.--The term ``Federal 
        assistance'' means the use of any advances from any 
        Federal Reserve credit facility or discount window that 
        is not part of a program or facility with broad-based 
        eligibility under section 13(3)(A) of the Federal 
        Reserve Act, Federal Deposit Insurance Corporation 
        insurance or guarantees for the purpose of--
                  (A) making any loan to, or purchasing any 
                stock, equity interest, or debt obligation of, 
                any swaps entity;
                  (B) purchasing the assets of any swaps 
                entity;
                  (C) guaranteeing any loan or debt issuance of 
                any swaps entity; or
                  (D) entering into any assistance arrangement 
                (including tax breaks), loss sharing, or profit 
                sharing with any swaps entity.
          (2) Swaps entity.--
                  (A) In general.--The term ``swaps entity'' 
                means any swap dealer, security-based swap 
                dealer, major swap participant, major security-
                based swap participant, that is registered 
                under--
                          (i) the Commodity Exchange Act (7 
                        U.S.C. 1 et seq.); or
                          (ii) the Securities Exchange Act of 
                        1934 (15 U.S.C. 78a et seq.).
                  (B) Exclusion.--The term ``swaps entity'' 
                does not include any major swap participant or 
                major security-based swap participant that is 
                an [insured depository institution] covered 
                depository institution.
          (3) Covered depository institution.--The term 
        ``covered depository institution'' means--
                  (A) an insured depository institution, as 
                that term is defined in section 3 of the 
                Federal Deposit Insurance Act (12 U.S.C. 1813); 
                and
                  (B) a United States uninsured branch or 
                agency of a foreign bank.
  (c) Affiliates of [Insured] Covered Depository 
Institutions.--The prohibition on Federal assistance contained 
in subsection (a) does not apply to and shall not prevent [an 
insured] a covered depository institution from having or 
establishing an affiliate which is a swaps entity, as long as 
[such insured] such covered depository institution is part of a 
bank holding company, [or savings and loan holding company] 
savings and loan holding company, or foreign banking 
organization (as such term is defined under Regulation K of the 
Board of Governors of the Federal Reserve System (12 C.F.R. 
211.21(o))), that is supervised by the Federal Reserve and such 
swaps entity affiliate complies with sections 23A and 23B of 
the Federal Reserve Act and such other requirements as the 
Commodity Futures Trading Commission or the Securities Exchange 
Commission, as appropriate, and the Board of Governors of the 
Federal Reserve System, may determine to be necessary and 
appropriate.
  [(d) Only Bona Fide Hedging and Traditional Bank Activities 
Permitted.--The prohibition in subsection (a) shall apply to 
any insured depository institution unless the insured 
depository institution limits its swap or security-based swap 
activities to:
          [(1) Hedging and other similar risk mitigating 
        activities directly related to the insured depository 
        institution's activities.
          [(2) Acting as a swaps entity for swaps or security-
        based swaps involving rates or reference assets that 
        are permissible for investment by a national bank under 
        the paragraph designated as ``Seventh.'' of section 
        5136 of the Revised Statutes of the United States ( 12 
        U.S.C. 24), other than as described in paragraph (3).
          [(3) Limitation on credit default swaps.--Acting as a 
        swaps entity for credit default swaps, including swaps 
        or security-based swaps referencing the credit risk of 
        asset-backed securities as defined in section 3(a)(77) 
        of the Securities Exchange Act of 1934 (15 U.S.C. 
        78c(a)(77)) (as amended by this Act) shall not be 
        considered a bank permissible activity for purposes of 
        subsection (d)(2) unless such swaps or security-based 
        swaps are cleared by a derivatives clearing 
        organization (as such term is defined in section la of 
        the Commodity Exchange Act (7 U.S.C. la)) or a clearing 
        agency (as such term is defined in section 3 of the 
        Securities Exchange Act (15 U.S.C. 78c)) that is 
        registered, or exempt from registration, as a 
        derivatives clearing organization under the Commodity 
        Exchange Act or as a clearing agency under the 
        Securities Exchange Act, respectively.]
  (d) Only Bona Fide Hedging and Traditional Bank Activities 
Permitted.--
          (1) In general.--The prohibition in subsection (a) 
        shall not apply to any covered depository institution 
        that limits its swap and security-based swap activities 
        to the following:
                  (A) Hedging and other similar risk mitigation 
                activities.--Hedging and other similar risk 
                mitigating activities directly related to the 
                covered depository institution's activities.
                  (B) Non-structured finance swap activities.--
                Acting as a swaps entity for swaps or security-
                based swaps other than a structured finance 
                swap.
                  (C) Certain structured finance swap 
                activities.--Acting as a swaps entity for swaps 
                or security-based swaps that are structured 
                finance swaps, if--
                          (i) such structured finance swaps are 
                        undertaken for hedging or risk 
                        management purposes; or
                          (ii) each asset-backed security 
                        underlying such structured finance 
                        swaps is of a credit quality and of a 
                        type or category with respect to which 
                        the prudential regulators have jointly 
                        adopted rules authorizing swap or 
                        security-based swap activity by covered 
                        depository institutions.
          (2) Definitions.--For purposes of this subsection:
                  (A) Structured finance swap.--The term 
                ``structured finance swap'' means a swap or 
                security-based swap based on an asset-backed 
                security (or group or index primarily comprised 
                of asset-backed securities).
                  (B) Asset-backed security.--The term ``asset-
                backed security'' has the meaning given such 
                term under section 3(a) of the Securities 
                Exchange Act of 1934 (15 U.S.C. 78c(a)).
  (e) Existing Swaps and Security-based Swaps.--The prohibition 
in subsection (a) shall only apply to swaps or security-based 
swaps entered into by [an insured] a covered depository 
institution after the end of the transition period described in 
subsection (f).
  (f) Transition Period.--To the extent [an insured depository] 
a covered depository institution qualifies as a ``swaps 
entity'' and would be subject to the Federal assistance 
prohibition in subsection (a), the appropriate Federal banking 
agency, after consulting with and considering the views of the 
Commodity Futures Trading Commission or the Securities Exchange 
Commission, as appropriate, shall permit [the insured 
depository] the covered depository institution up to 24 months 
to divest the swaps entity or cease the activities that require 
registration as a swaps entity. In establishing the appropriate 
transition period to effect such divestiture or cessation of 
activities, which may include making the swaps entity an 
affiliate of [the insured depository] the covered depository 
institution, the appropriate Federal banking agency shall take 
into account and make written findings regarding the potential 
impact of such divestiture or cessation of activities on [the 
insured depository] the covered depository institution's (1) 
mortgage lending, (2) small business lending, (3) job creation, 
and (4) capital formation versus the potential negative impact 
on insured depositors and the Deposit Insurance Fund of the 
Federal Deposit Insurance Corporation. The appropriate Federal 
banking agency may consider such other factors as may be 
appropriate. The appropriate Federal banking agency may place 
such conditions on [the insured depository] the covered 
depository institution's divestiture or ceasing of activities 
of the swaps entity as it deems necessary and appropriate. The 
transition period under this subsection may be extended by the 
appropriate Federal banking agency, after consultation with the 
Commodity Futures Trading Commission and the Securities and 
Exchange Commission, for a period of up to 1 additional year.

           *       *       *       *       *       *       *


TITLE X--BUREAU OF CONSUMER FINANCIAL PROTECTION

           *       *       *       *       *       *       *


Subtitle A--Bureau of Consumer Financial Protection

           *       *       *       *       *       *       *


SEC. 1017. FUNDING; PENALTIES AND FINES.

  (a) Transfer of Funds From Board Of Governors.--
          (1) In general.--Each year (or quarter of such year), 
        beginning on the designated transfer date, and each 
        quarter thereafter, the Board of Governors shall 
        transfer to the Bureau from the combined earnings of 
        the Federal Reserve System, the amount determined by 
        the Director to be reasonably necessary to carry out 
        the authorities of the Bureau under Federal consumer 
        financial law, taking into account such other sums made 
        available to the Bureau from the preceding year (or 
        quarter of such year).
          (2) Funding cap.--
                  (A) In general.--Notwithstanding paragraph 
                (1), and in accordance with this paragraph, the 
                amount that shall be transferred to the Bureau 
                in each fiscal year shall not exceed a fixed 
                percentage of the total operating expenses of 
                the Federal Reserve System, as reported in the 
                Annual Report, 2009, of the Board of Governors, 
                equal to--
                          (i) 10 percent of such expenses in 
                        fiscal year 2011;
                          (ii) 11 percent of such expenses in 
                        fiscal year 2012; and
                          (iii) 12 percent of such expenses in 
                        fiscal year 2013, and in each year 
                        thereafter.
                  (B) Adjustment of amount.--The dollar amount 
                referred to in subparagraph (A)(iii) shall be 
                adjusted annually, using the percent increase, 
                if any, in the employment cost index for total 
                compensation for State and local government 
                workers published by the Federal Government, or 
                the successor index thereto, for the 12-month 
                period ending on September 30 of the year 
                preceding the transfer.
                  [(C) Reviewability.--Notwithstanding any 
                other provision in this title, the funds 
                derived from the Federal Reserve System 
                pursuant to this subsection shall not be 
                subject to review by the Committees on 
                Appropriations of the House of Representatives 
                and the Senate.]
          (3) Transition period.--Beginning on the date of 
        enactment of this Act and until the designated transfer 
        date, the Board of Governors shall transfer to the 
        Bureau the amount estimated by the Secretary needed to 
        carry out the authorities granted to the Bureau under 
        Federal consumer financial law, from the date of 
        enactment of this Act until the designated transfer 
        date.
          (4) Budget and financial management.--
                  (A) Financial operating plans and 
                forecasts.--The Director shall provide to the 
                Director of the Office of Management and Budget 
                copies of the financial operating plans and 
                forecasts of the Director, as prepared by the 
                Director in the ordinary course of the 
                operations of the Bureau, and copies of the 
                quarterly reports of the financial condition 
                and results of operations of the Bureau, as 
                prepared by the Director in the ordinary course 
                of the operations of the Bureau.
                  (B) Financial statements.--The Bureau shall 
                prepare annually a statement of--
                          (i) assets and liabilities and 
                        surplus or deficit;
                          (ii) income and expenses; and
                          (iii) sources and application of 
                        funds.
                  (C) Financial management systems.--The Bureau 
                shall implement and maintain financial 
                management systems that comply substantially 
                with Federal financial management systems 
                requirements and applicable Federal accounting 
                standards.
                  (D) Assertion of internal controls.--The 
                Director shall provide to the Comptroller 
                General of the United States an assertion as to 
                the effectiveness of the internal controls that 
                apply to financial reporting by the Bureau, 
                using the standards established in section 
                3512(c) of title 31, United States Code.
                  (E) Rule of construction.--This subsection 
                may not be construed as implying any obligation 
                on the part of the Director to consult with or 
                obtain the consent or approval of the Director 
                of the Office of Management and Budget with 
                respect to any report, plan, forecast, or other 
                information referred to in subparagraph (A) or 
                any jurisdiction or oversight over the affairs 
                or operations of the Bureau.
                  (F) Financial statements.--The financial 
                statements of the Bureau shall not be 
                consolidated with the financial statements of 
                either the Board of Governors or the Federal 
                Reserve System.
          (5) Audit of the bureau.--
                  (A) In general.--The Comptroller General 
                shall annually audit the financial transactions 
                of the Bureau in accordance with the United 
                States generally accepted government auditing 
                standards, as may be prescribed by the 
                Comptroller General of the United States. The 
                audit shall be conducted at the place or places 
                where accounts of the Bureau are normally kept. 
                The representatives of the Government 
                Accountability Office shall have access to the 
                personnel and to all books, accounts, 
                documents, papers, records (including 
                electronic records), reports, files, and all 
                other papers, automated data, things, or 
                property belonging to or under the control of 
                or used or employed by the Bureau pertaining to 
                its financial transactions and necessary to 
                facilitate the audit, and such representatives 
                shall be afforded full facilities for verifying 
                transactions with the balances or securities 
                held by depositories, fiscal agents, and 
                custodians. All such books, accounts, 
                documents, records, reports, files, papers, and 
                property of the Bureau shall remain in 
                possession and custody of the Bureau. The 
                Comptroller General may obtain and duplicate 
                any such books, accounts, documents, records, 
                working papers, automated data and files, or 
                other information relevant to such audit 
                without cost to the Comptroller General, and 
                the right of access of the Comptroller General 
                to such information shall be enforceable 
                pursuant to section 716(c) of title 31, United 
                States Code.
                  (B) Report.--The Comptroller General shall 
                submit to the Congress a report of each annual 
                audit conducted under this subsection. The 
                report to the Congress shall set forth the 
                scope of the audit and shall include the 
                statement of assets and liabilities and surplus 
                or deficit, the statement of income and 
                expenses, the statement of sources and 
                application of funds, and such comments and 
                information as may be deemed necessary to 
                inform Congress of the financial operations and 
                condition of the Bureau, together with such 
                recommendations with respect thereto as the 
                Comptroller General may deem advisable. A copy 
                of each report shall be furnished to the 
                President and to the Bureau at the time 
                submitted to the Congress.
                  (C) Assistance and costs.--For the purpose of 
                conducting an audit under this subsection, the 
                Comptroller General may, in the discretion of 
                the Comptroller General, employ by contract, 
                without regard to section 3709 of the Revised 
                Statutes of the United States (41 U.S.C. 5), 
                professional services of firms and 
                organizations of certified public accountants 
                for temporary periods or for special purposes. 
                Upon the request of the Comptroller General, 
                the Director of the Bureau shall transfer to 
                the Government Accountability Office from funds 
                available, the amount requested by the 
                Comptroller General to cover the full costs of 
                any audit and report conducted by the 
                Comptroller General. The Comptroller General 
                shall credit funds transferred to the account 
                established for salaries and expenses of the 
                Government Accountability Office, and such 
                amount shall be available upon receipt and 
                without fiscal year limitation to cover the 
                full costs of the audit and report.

           *       *       *       *       *       *       *

                              ----------                              


JUDICIAL IMPROVEMENTS ACT OF 1990

           *       *       *       *       *       *       *


TITLE II--FEDERAL JUDGESHIPS

           *       *       *       *       *       *       *


SEC. 203. DISTRICT JUDGES FOR THE DISTRICT COURTS.

  (a) * * *

           *       *       *       *       *       *       *

  (c) Temporary Judgeships.--The President shall appoint, by 
and with the advice and consent of the Senate--
          (1) 1 additional district judge for the eastern 
        district of California;
          (2) 1 additional district judge for the district of 
        Hawaii;
          (3) 1 additional district judge for the central 
        district of Illinois;
          (4) 1 additional district judge for the southern 
        district of Illinois;
          (5) 1 additional district judge for the district of 
        Kansas;
          (6) 1 additional district judge for the western 
        district of Michigan;
          (7) 1 additional district judge for the eastern 
        district of Missouri;
          (8) 1 additional district judge for the district of 
        Nebraska;
          (9) 1 additional district judge for the northern 
        district of New York;
          (10) 1 additional district judge for the northern 
        district of Ohio;
          (11) 1 additional district judge for the eastern 
        district of Pennsylvania; and
          (12) 1 additional district judge for the eastern 
        district of Virginia.
Except with respect to the district of Kansas, the western 
district of Michigan, the eastern district of Pennsylvania, the 
district of Hawaii, and the northern district of Ohio, the 
first vacancy in the office of district judge in each of the 
judicial districts named in this subsection, occurring 10 years 
or more after the confirmation date of the judge named to fill 
the temporary judgeship created by this subsection, shall not 
be filled. The first vacancy in the office of district judge in 
the district of Kansas occurring [23 years and 6 months] 24 
years and 6 months or more after the confirmation date of the 
judge named to fill the temporary judgeship created for such 
district under this subsection, shall not be filled. The first 
vacancy in the office of district judge in the western district 
of Michigan, occurring after December 1, 1995, shall not be 
filled. The first vacancy in the office of district judge in 
the eastern district of Pennsylvania, occurring 5 years or more 
after the confirmation date of the judge named to fill the 
temporary judgeship created for such district under this 
subsection, shall not be filled. The first vacancy in the 
office of district judge in the northern district of Ohio 
occurring 19 years or more after the confirmation date of the 
judge named to fill the temporary judgeship created under this 
subsection shall not be filled. The first vacancy in the office 
of the district judge in the district of Hawaii occurring 20 
years and 6 months or more after the confirmation date of the 
judge named to fill the temporary judgeship created under this 
subsection shall not be filled. For districts named in this 
subsection for which multiple judgeships are created by this 
Act, the last of those judgeships filled shall be the 
judgeships created under this section.

           *       *       *       *       *       *       *

                              ----------                              


TRANSPORTATION, TREASURY, HOUSING AND URBAN DEVELOPMENT, THE JUDICIARY, 
THE DISTRICT OF COLUMBIA, AND INDEPENDENT AGENCIES APPROPRIATIONS ACT, 
                                  2006

 DIVISION A--TRANSPORTATION, TREASURY, HOUSING AND URBAN DEVELOPMENT, 
THE JUDICIARY, AND INDEPENDENT AGENCIES APPROPRIATIONS ACT, 2006

           *       *       *       *       *       *       *


TITLE IV--THE JUDICIARY

           *       *       *       *       *       *       *


  Sec. 406. The existing judgeship for the eastern district of 
Missouri authorized by section 203(c) of the Judicial 
Improvements Act of 1990 (Public Law 101-650, 104 Stat. 5089) 
as amended by Public Law 105-53, as of the effective date of 
this Act, shall be extended. The first vacancy in the office of 
district judge in this district occurring [21 years and 6 
months] 22 years and 6 months or more after the confirmation 
date of the judge named to fill the temporary judgeship created 
by section 203(c) shall not be filled.

           *       *       *       *       *       *       *

                              ----------                              


21ST CENTURY DEPARTMENT OF JUSTICE APPROPRIATIONS AUTHORIZATION ACT

           *       *       *       *       *       *       *


     DIVISION A--21ST CENTURY DEPARTMENT OF JUSTICE APPROPRIATIONS 
AUTHORIZATION ACT

           *       *       *       *       *       *       *


TITLE III--MISCELLANEOUS

           *       *       *       *       *       *       *


SEC. 312. ADDITIONAL FEDERAL JUDGESHIPS.

  (a) * * *

           *       *       *       *       *       *       *

  (c) Temporary Judgeships.--
          (1) In general.--The President shall appoint, by and 
        with the advice and consent of the Senate--
                  (A) 1 additional district judge for the 
                northern district of Alabama;
                  (B) 1 additional judge for the district of 
                Arizona;
                  (C) 1 additional judge for the central 
                district of California;
                  (D) 1 additional judge for the southern 
                district of Florida;
                  (E) 1 additional district judge for the 
                district of New Mexico;
                  (F) 1 additional district judge for the 
                western district of North Carolina; and
                  (G) 1 additional district judge for the 
                eastern district of Texas.
          (2) Vacancies not filled.--The first vacancy in the 
        office of district judge in each of the offices of 
        district judge authorized by this subsection, except in 
        the case of the central district of California and the 
        western district of North Carolina, occurring [12 
        years] 13 years or more after the confirmation date of 
        the judge named to fill the temporary district 
        judgeship created in the applicable district by this 
        subsection, shall not be filled. The first vacancy in 
        the office of district judge in the central district of 
        California occurring [11 years and 6 months] 12 years 
        and 6 months or more after the confirmation date of the 
        judge named to fill the temporary district judgeship 
        created in that district by this subsection, shall not 
        be filled. The first vacancy in the office of district 
        judge in the western district of North Carolina 
        occurring [10 years] 11 years or more after the 
        confirmation date of the judge named to fill the 
        temporary district judgeship created in that district 
        by this subsection, shall not be filled.
          (3) Effective date.--This subsection shall take 
        effect on July 15, 2003.

           *       *       *       *       *       *       *

                              ----------                              


               SECTION 84 OF TITLE 28, UNITED STATES CODE

Sec. 84. California

  California is divided into four judicial districts to be 
known as the Northern, Eastern, Central, and Southern Districts 
of California.
  (a) * * *

                            Eastern District

  (b) The Eastern District comprises the counties of Alpine, 
Amador, Butte, Calaveras, Colusa, El Dorado, Fresno, Glenn, 
Inyo, Kern, Kings, Lassen, Madera, Mariposa, Merced, Modoc, 
Mono, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, 
Sierra, Siskiyou, Solano, Stanislaus, Sutter, Tehama, Trinity, 
Tulare, Tuolumne, Yolo, and Yuba.
  Court for the Eastern District shall be held at Bakersfield, 
Fresno, Redding, and Sacramento.

           *       *       *       *       *       *       *

                              ----------                              


  SECTION 2 OF THE MULTINATIONAL SPECIES CONSERVATION FUND SEMIPOSTAL 
                           STAMP ACT OF 2010

SEC. 2. MULTINATIONAL SPECIES CONSERVATION FUNDS SEMIPOSTAL STAMP.

  (a) * * *

           *       *       *       *       *       *       *

  (c) Other Terms and Conditions.--The issuance and sale of the 
Multinational Species Conservation Funds Semipostal Stamp shall 
be governed by the provisions of section 416 of title 39, 
United States Code, and regulations issued under such section, 
subject to subsection (b) and the following:
          (1) Disposition of proceeds.--
                  (A) In general.--All amounts becoming 
                available from the sale of the Multinational 
                Species Conservation Funds Semipostal Stamp (as 
                determined under section 416(d) of such title 
                39) shall be transferred to the United States 
                Fish and Wildlife Service, for the purpose 
                described in subsection (a), through payments 
                which shall be made at least twice a year, with 
                the proceeds to be divided equally among the 
                African Elephant Conservation Fund, the Asian 
                Elephant Conservation Fund, the Great Ape 
                Conservation Fund, the Marine Turtle 
                Conservation Fund, the Rhinoceros and Tiger 
                Conservation Fund, and other international 
                wildlife conservation funds authorized by the 
                Congress after the date of the enactment of 
                this Act and administered by the Service as 
                part of the Multinational Species Conservation 
                Fund.
                  (B) Proceeds not to be offset.--In accordance 
                with section 416(d)(4) of such title 39, 
                amounts becoming available from the sale of the 
                Multinational Species Conservation Funds 
                Semipostal Stamp (as so determined) shall not 
                be taken into account in any decision relating 
                to the level of appropriations or other Federal 
                funding to be furnished in any year to--
                          (i) the United States Fish and 
                        Wildlife Service; or
                          (ii) any of the funds identified in 
                        subparagraph (A).
          (2) Duration.--The Multinational Species Conservation 
        Funds Semipostal Stamp shall be made available to the 
        public for a period of at least [2 years] 6 years, 
        beginning no later than 12 months after the date of the 
        enactment of this Act.
          (3) Limitation.--The Multinational Species 
        Conservation Funds Semipostal Stamp shall not be 
        subject to, or taken into account for purposes of 
        applying, any limitation under section 416(e)(1)(C) of 
        such title 39.
          (4) Restriction on use of funds.--Amounts transferred 
        under paragraph (1) shall not be used to fund or 
        support the Wildlife Without Borders Program or to 
        supplement funds made available for the Neotropical 
        Migratory Bird Conservation Fund.
          (5) Stamp depictions.--Members of the public shall be 
        offered a choice of 5 stamps under this Act, depicting 
        an African elephant or an Asian elephant, a rhinoceros, 
        a tiger, a marine turtle, and a great ape, 
        respectively.

           *       *       *       *       *       *       *


               Changes in the Application of Existing Law

    Pursuant to clause 3(f)(1)(A) of rule XIII of the Rules of 
the House of Representatives, the following statements are 
submitted describing the effect of provisions proposed in the 
accompanying bill which may be considered, under certain 
circumstances, to change the application of existing law, 
either directly or indirectly. The bill provides that 
appropriations shall remain available for more than one year 
for a number of programs for which the basic authorizing 
legislation does not explicitly authorize such extended 
availability. In addition, the bill carries language, in some 
instances, permitting activities not authorized by law, or 
exempting agencies from certain provisions of law, but which 
has been carried in appropriations acts for many years.
    The bill includes several limitations on official 
entertainment, reception and representation expenses. Similar 
provisions have appeared in many previous appropriations Acts. 
The bill includes a number of limitations on the purchase of 
automobiles or office furnishings that also have appeared in 
many previous appropriations Acts. Language is included in 
several instances permitting certain funds to be credited to 
the appropriations recommended. Language is also included in 
several instances permitting funding for services authorized by 
5 U.S.C. 3109 and for the hire of passenger motor vehicles.

                  Title I--Department of the Treasury

    Language is included for Departmental Offices, ``Salaries 
and Expenses'', that provides funds for operation and 
maintenance of the Treasury Building Annex; hire of passenger 
motor vehicles; maintenance, repairs, and improvements of, and 
purchase of commercial insurance policies for real properties 
leased or owned overseas. Language is also included designating 
funds for the Office of the Secretary/Deputy Secretary and the 
Office of Legislative Affairs; official reception and 
representation expenses; unforeseen emergencies of a 
confidential nature; and extending the period of availability 
for certain funds.
    Language is included for the Office of Terrorism and 
Financial Intelligence, ``Salaries and Expenses'' that provides 
funds combating threats to national security. Language is also 
included designating funds for certain purposes and providing 
for a transfer of funds.
    Language is included for the Office of Inspector General, 
``Salaries and Expenses'', that provides funds to carry out the 
provisions of the Inspector General Act of 1978, including 
official reception and representation expenses, the hire of 
vehicles, and provides funds for unforeseen emergencies of a 
confidential nature.
    Language is included for the Treasury Inspector General for 
Tax Administration, ``Salaries and Expenses'', that provides 
funds to carry out the provisions of the Inspector General Act 
of 1978, including consulting services, official reception and 
representation expenses, the purchase and hire of motor 
vehicles, unforeseen emergencies of a confidential nature, and 
specifies the period of availability for certain funds.
    Language is included for the Special Inspector General for 
the Troubled Asset Relief Program, ``Salaries and Expenses'', 
that provides funds for the necessary expenses of the SIGTARP 
in carrying out the provisions of the Emergency Economic 
Stabilization Act of 2008 (P.L. 110-343).
    Language is included for the Financial Crimes Enforcement 
Network, ``Salaries and Expenses'', that provides funds for the 
hire of motor vehicles; travel and training of non-federal and 
foreign government personnel attending meetings involving 
domestic or foreign financial law enforcement, intelligence, 
and regulation; official reception and representation expenses; 
and assistance to Federal law enforcement agencies with or 
without reimbursement. Language is also included that extends 
the availability of certain amounts.
    Language is included under the heading ``Treasury 
Forfeiture Fund'' rescinding certain funds.
    Language is included for the Bureau of the Fiscal Service, 
``Salaries and Expenses'', that provides a certain amount for 
official reception and representation expenses, and extends the 
availability for systems modernization funds. Language is also 
included specifying an amount to be derived from the Oil Spill 
Liability Trust Fund.
    Language is included for the Alcohol and Tobacco Tax and 
Trade Bureau, ``Salaries and Expenses'', that provides funds 
for the hire of passenger motor vehicles and laboratory 
assistance to State and local agencies with or without 
reimbursement. Language is also included that specifies the 
amounts for official reception and representation expenses and 
cooperative research and development.
    Language is included for the U.S. Mint, ``United States 
Mint Public Enterprise Fund'', which identifies the source of 
funding for the operations and activities of the U.S. Mint and 
specifies the level of funding for circulating coinage and 
protective service capital investments.
    Language is included for the Community Development 
Financial Institutions Fund Program Account that provides 
specific amounts for: financial and technical assistance, 
Native American initiatives, the Bank Enterprise Award program, 
administrative expenses, and the cost of direct loans. Language 
is included clarifying the cost of direct loans and the cost of 
modifying direct loans, and specifying the limitation on gross 
obligations for the principal amount of direct loans.
    Language is included under Internal Revenue Service, 
``Taxpayer Services'', that provides funds for pre-filing 
assistance and education, filing and account services, and 
taxpayer advocacy services, and dedicating funding for the Tax 
Counseling for the Elderly Program, low-income taxpayer clinic 
grants, and Community Volunteer Income Tax Assistance grants.
    Language is included for Internal Revenue Service, 
``Enforcement'', that provides funds to determine and collect 
owed taxes, provide legal and litigation support, conduct 
criminal investigations, enforce criminal statutes, purchase 
and hire of vehicles; and designates funding for the 
Interagency Crime and Drug Enforcement program.
    Language is included for the Internal Revenue Service, 
``Operations Support'', that provides funds for operating and 
supporting taxpayer services and tax law enforcement programs; 
rent; facilities services; printing; postage; physical 
security; headquarters and other IRS-wide administration 
activities; research and statistics of income; 
telecommunications; information technology development, 
enhancement, operations, maintenance, and security; hire of 
passenger motor vehicles; and official reception and 
representation expenses. Language is included specifying the 
period of availability for certain funds and requiring reports 
on information technology.
    Language is included for Internal Revenue Service, 
``Business Systems Modernization'', that provides for the 
business systems modernization program, including capital asset 
acquisition of information technology, including management and 
related contractual costs and IRS labor costs of said 
acquisitions, contractual costs associated with operations, 
provides for an extended availability of the funds and requires 
quarterly reports.
    In addition, the bill provides the following administrative 
provisions:
    Section 101. Language is included that allows for the 
transfer of five percent of any appropriation made available to 
the IRS to any other IRS appropriation, upon the advance 
approval of the Committees on Appropriations.
    Section 102. Language is included that requires the IRS to 
maintain a training program in taxpayers' rights, dealing 
courteously with taxpayers, cross-cultural relations, and the 
impartial application of tax law.
    Section 103. Language is included that requires the IRS to 
institute and enforce policies and procedures that will 
safeguard the confidentiality of taxpayer information and 
protect taxpayers against identity theft.
    Section 104. Language is included that makes funds 
available for improved facilities and increased staffing to 
provide efficient and effective 1-800 number help line service 
for taxpayers.
    Section 105. Language is included requiring videos produced 
by the IRS to be approved in advance by the Service-Wide Video 
Editorial Board.
    Section 106. Language is included to require the IRS to 
issue notices to employers of any address change request and to 
give special consideration to offers in compromise for 
taxpayers who have been victims of payroll tax preparer fraud.
    Section 107. Language is included to prohibit the use of 
funds by the IRS to target citizens of the United States for 
exercising any right guaranteed under the First Amendment to 
the Constitution of the United States.
    Section 108. Language is included to prohibit the use of 
funds by the IRS to target groups for regulatory scrutiny based 
on their ideological beliefs.
    Section 109. Language is included to prohibit the use of 
funds by the IRS on conferences that do not adhere to 
recommendations made by the Treasury Inspector General for Tax 
Administration.
    Section 110. Language is included prohibiting funds made 
available in the healthcare reform act from being transferred 
to the IRS for implementing the healthcare reform act.
    Section 111. Language is included prohibiting funds from 
being used to implement the individual mandate of the 
Affordable Care Act.
    Section 112. Language is included prohibiting funds for IRS 
employee awards programs that do not consider employee conduct 
and Federal tax compliance in determining whether an employee 
should receive such an award.
    Section 113. Language is included that authorizes the 
Department to purchase uniforms, insurance for motor vehicles 
that are overseas, and motor vehicles that are overseas without 
regard to the general purchase price limitations; to enter into 
contracts with the State Department for health and medical 
services for Treasury employees that are overseas; and to hire 
experts or consultants.
    Section 114. Language is included that authorizes 
transfers, up to two percent, between ``Departmental Offices--
Salaries and Expenses'', ``Office of Inspector General'', 
``Special Inspector General for the Troubled Asset Relief 
Program'', ``Financial Crimes Enforcement Network'', ``Bureau 
of the Fiscal Service'', ``Alcohol and Tobacco Tax and Trade 
Bureau'', and ``Community Development Financial Institutions 
Fund Program Account'' appropriations under certain 
circumstances.
    Section 115. Language is included that authorizes 
transfers, up to two percent, between the Internal Revenue 
Service and the Treasury Inspector General for Tax 
Administration under certain circumstances.
    Section 116. Language is included prohibiting the 
Department of the Treasury from undertaking a redesign of the 
one dollar Federal Reserve note.
    Section 117. Language is included providing for transfers 
from and reimbursements to ``Bureau of the Fiscal Service, 
Salaries and Expenses'' for the purposes of debt collection.
    Section 118. Language is included requiring congressional 
approval for the construction and operation of a museum by the 
United States Mint.
    Section 119. Language is included prohibiting funds in this 
or any other Act from being used to merge the U.S. Mint and the 
Bureau of Engraving and Printing without the approval of the 
House and Senate committees of jurisdiction.
    Section 120. Language is included deeming that funds for 
the Department of the Treasury's intelligence-related 
activities are specifically authorized in fiscal year 2015 
until enactment of the Intelligence Authorization Act for 
fiscal year 2015.
    Section 121. Language is included permitting the Bureau of 
Engraving and Printing to use $5,000 from the Industrial 
Revolving Fund for reception and representation expenses.
    Section 122. Language is included requiring the Department 
of the Treasury to submit a capital investment plan.
    Section 123. Language is included requiring a quarterly 
report from both the Office of Financial Research and Office of 
Financial Stability Oversight.
    Section 124. Language is included requiring the Department 
of the Treasury to submit a report on its Franchise Fund.
    Section 125. Language is included limiting the fees 
available for obligation by the Office of Financial Research.
    Section 126. Language is included with respect to the 
people-to-people category of travel to Cuba.
    Section 127. Language is included requiring a report on a 
certain category of travel to Cuba.
    Section 128. Language is included to prohibit the 
Department from finalizing any regulation related to the 
standards used to determine the tax-exempt status of a 
501(c)(4) organization.
    Section 129. Language is included prohibit the Department 
from enforcing guidance for U.S. positions on multilateral 
development banks engaging with developing countries on coal-
fired power generation.
    Section 131. Language is included to require the Department 
to submit a report on economic warfare and financial terrorism.
    Section 132. Language is included to require the Department 
to submit a monthly report on unpaid premiums.

              Title II--Executive Office of the President

    Language under The White House, ``Salaries and Expenses'', 
provides funds for services authorized by 5 U.S.C. 3109 and 3 
U.S.C. 103, 105 and 107, hire of vehicles, and official 
reception and representation expenses; and the Office of Policy 
Development.
    Language under the Executive Residence at the White House, 
``Operating Expenses'', provides funds for necessary expenses 
as authorized by 3 U.S.C. 105, 109, 110, and 112-114.
    Language under the Executive Residence at the White House, 
``Reimbursable Expenses'', specifies the authorized use of 
funds; specifies that reimbursable expenses are the exclusive 
authority of the Executive Residence to incur obligations and 
receive offsetting collections; requires the sponsors of 
political events to make advance payments; requires the 
national committee of the political party of the President to 
maintain $25,000 on deposit; requires the Executive Residence 
to ensure that amounts owed are billed within 60 days of a 
reimbursable event and collected within 30 days of the bill 
notice; authorizes the Executive Residence to charge and assess 
interest and penalties on late payments; authorizes all 
reimbursements to be deposited into the Treasury as a 
miscellaneous receipt; requires a report to the Committee on 
the reimbursable expenses within 90 days of the end of the 
fiscal year; requires the Executive Residence to maintain a 
system for tracking and classifying reimbursable events; and 
specifies that the Executive Residence is not exempt from the 
requirements of subchapter I or II of chapter 37 of title 31, 
United States Code.
    Language under ``White House Repair and Restoration'' 
provides funds for the repair, alteration and improvement of 
the Executive Residence at the White House; and allows funds to 
remain available until expended.
    Language under Council of Economic Advisors ``Salaries and 
Expenses'' is provided for necessary expenses in carrying out 
the Employment Act of 1946.
    Language under National Security Council and Homeland 
Security Council ``Salaries and Expenses'', provides for 
services authorized by 5 U.S.C. 3109.
    Language under Office of Administration, ``Salaries and 
Expenses'', provides funds for continued modernization of the 
information technology infrastructure within the Executive 
Office of the President, to remain available until expended, 
and provides for services authorized by 5 U.S.C. 3109 and 3 
U.S.C. 107, and for the hire of vehicles.
    Language under Office of Management and Budget, ``Salaries 
and Expenses'', provides funds for expenses, services 
authorized by 5 U.S.C. 3109, the hire of vehicles; carrying out 
provisions of chapter 35 of 44 U.S.C., and to prepare the 
budget request; specifies funds for official representation 
expense; prohibits the review of agricultural marketing orders; 
prohibits the use of funds for the purpose of altering the 
transcript of testimony except for OMB officials; prohibits the 
use of funds for evaluating or determining if water resource 
project or study reports submitted by the Chief of Engineers 
are in compliance with all applicable laws, regulations, and 
requirements; and specifies the amount of time to perform 
budgetary policy reviews of water resource matters on which the 
Chief of Engineers has reported before the report is considered 
approved, and specifies notification requirements; requires 
consultation with House and Senate standing committees with 
respect to the number of printed and electronic versions of the 
fiscal year 2016 budget that should be provided by OMB; and 
prohibits the obligation of certain funds until the President's 
budget for fiscal year 2016 is submitted.
    Language under the Office of National Drug Control Policy, 
``Salaries and Expenses'', provides funds for expenses, 
research, official reception and representation expenses, 
participation in joint projects, and allows for the acceptance 
of gifts.
    Language under Federal Drug Control Programs, ``High 
Intensity Drug Trafficking Areas Program'', provides for the 
transfer of funds to State, local and Federal entities. 
Language is also included regarding the availability of funds, 
specifying the amount of funds for auditing and associated 
activities, providing for the reprogramming of certain balances 
requiring, each designated High Intensity Drug Trafficking Area 
to receive not less than the fiscal year 2014 base allocation 
unless the Director of the Office of National Drug Control 
Policy determines otherwise and submits a report to the 
Committees on Appropriations, and requiring reports regarding 
initial allocations and discretionary funding.
    Language under Federal Drug Control Programs, ``Other 
Federal Drug Control Programs'' provides funds for drug-free 
communities (with an amount specified to be made available as 
directed by section 4 of Public Law 107-82, as amended by 
Public Law 109-469), anti-doping activities, the U.S. 
membership dues to the World Anti-Doping Agency, drug courts 
and a competitive grant program. Language also allows for 
transfers and makes funds available until expended.
    Language under ``Information Technology Oversight and 
Reform'' provides funds for the furtherance of integrated, 
efficient, secure, and effective uses of information 
technology, to remain available until expended; allows funding 
to be transferred to agencies to carry out projects; and 
requires quarterly reports on identified savings by fiscal 
year, agency and appropriation.
    Language under Special Assistance to the President, 
``Salaries and Expenses'', enables the Vice President to 
provide assistance to the President, services authorized by 5 
U.S.C. 3109 and 3 U.S.C. 106, and the hire of vehicles.
    Language under Official Residence of the Vice President, 
``Operating Expenses'', provides funds for operation and 
maintenance of the official residence of the Vice President, 
the hire of vehicles, expenses authorized by 3 U.S.C. 106(b)(2) 
and provides for the transfer of funds as necessary.
    In addition, the bill provides the following administrative 
provisions:
    Section 201. Language is included permitting the transfer 
of not to exceed ten percent of funds between various accounts 
within the Executive Office of the President, with advance 
approval of the Committees on Appropriations. The amount of an 
appropriation shall not be increased by more than 50 percent.
    Section 202. Language is included requiring the Director of 
the Office of Management and Budget to report on the costs of 
implementing the Dodd-Frank Wall Street Reform and Consumer 
Protection Act (Public Law 111-203).
    Section 203. Language is included prohibiting funds to 
prepare, sign or approve statements abrogating legislation 
passed by the House of Representatives and the Senate and 
signed by the President.
    Section 204. Language is included prohibiting funding to 
prepare or implement Executive Orders in contravention of 
existing law.
    Section 205. Language is included requiring Director of the 
Office of Management and Budget to include a statement of 
budgetary impact with any Executive Order issued during fiscal 
year 2015.

                        Title III--The Judiciary

    Language is included under Supreme Court, ``Salaries and 
Expenses'', providing for certain funds to remain available 
until expended; the hire of passenger motor vehicles, official 
reception and representation, and miscellaneous expenses. 
Language is included providing funds for salaries of judges as 
authorized by law.
    Language is included under Supreme Court, ``Care of the 
Building and Grounds'', permitting funds to remain available 
until expended.
    Language is included under United States Court of Appeals 
for the Federal Circuit, ``Salaries and Expenses'', for 
necessary expenses of the court. Language is included providing 
funds for salaries of judges as authorized by law.
    Language is included under United States Court of 
International Trade, ``Salaries and Expenses'', for necessary 
expenses of the court. Language is included providing funds for 
salaries of judges as authorized by law.
    Language is included under Courts of Appeals, District 
Courts, and Other Judicial Services, ``Salaries and Expenses'', 
providing funds for the salaries of certain judges, and all 
other employees not otherwise provided for; necessary expenses; 
the purchase, rental, repair and cleaning of uniforms for 
Probation and Pretrial Services Office staff; firearms and 
ammunition; and specifies certain funds remain available for 
certain periods for specific purposes. Language is included 
providing funds for salaries of judges as authorized by law. 
Language is also included providing funding from the Vaccine 
Injury Compensation Trust Fund for certain purposes.
    Language is included under Defender Services, providing for 
the compensation and reimbursement of expenses for attorneys, 
investigative, expert and other services, the operation of 
Federal Defender organizations, travel, training, general 
administrative expenses and permitting funds to remain 
available until expended.
    Language is included under Fees of Jurors and 
Commissioners, permitting funds to remain available until 
expended and specifying limitations for the compensation of 
land commissioners.
    Language is included under Court Security, providing for 
protective guard services and procurement, installation and 
maintenance of security systems and equipment, building 
ingress-egress control, inspection of mail and packages, 
directed security patrols, perimeter security and services 
provided by the Federal Protective Services. Language is 
included permitting certain funds to remain available until 
expended, which may be transferred to the United States 
Marshals Service.
    Language is included under Administrative Office of the 
United States Courts, ``Salaries and Expenses'', providing for 
travel, the hire of passenger motor vehicles, advertising and 
rent in the District of Columbia. Language is included 
specifying certain amounts for official reception and 
representation expenses.
    Language is included under Federal Judicial Center, 
``Salaries and Expenses'', extending the availability of 
certain funds for education and training, and specifying 
certain amounts for official reception and representation 
expenses.
    Language is included under United States Sentencing 
Commission, ``Salaries and Expenses'', specifying certain 
amounts for official reception and representation expenses.
    In addition, the bill provides the following administrative 
provisions:
    Section 301. Language is included permitting funds for 
salaries and expenses to be available for the employment of 
experts and consultant services as authorized by 5 U.S.C. 3109.
    Section 302. Language is included permitting up to five 
percent of any appropriation made available for fiscal year 
2015 to be transferred between Judiciary appropriations 
provided that no appropriation shall be decreased by more than 
five percent or increased by more than ten percent by any such 
transfer except in certain circumstances. In addition, the 
language provides that any such transfer shall be treated as a 
reprogramming of funds under sections 604 and 608 of the 
accompanying bill and shall not be available for obligation or 
expenditure except in compliance with the procedures set forth 
in those sections.
    Section 303. Language is included allowing not to exceed 
$11,000 to be used for official reception and representation 
expenses incurred by the Judicial Conference of the United 
States.
    Section 304. Language is included allowing the delegation 
of authority to the Judiciary for contracts for repairs of less 
than $100,000 through fiscal year 2015.
    Section 305. Language is included allowing a court security 
pilot program.
    Section 306. Language is included requested by the Judicial 
Conference of the United States extending temporary judgeships 
in the eastern district of Missouri, Kansas, Arizona, the 
northern district of Alabama, the central district of 
California, the western district of North Carolina, the 
southern district of Florida, New Mexico and the eastern 
district of Texas.
    Section 307. Language is included establishing a place of 
holding court in Bakersfield, California.

                     Title IV--District of Columbia

    Language is included under ``Federal Payment for Resident 
Tuition Support'', permitting the amount appropriated to remain 
available until expended; specifying conditions for the use, 
award, and financial accounting of funds; and requiring 
quarterly reports.
    Language is included under ``Federal Payment for Emergency 
Planning and Security Costs in the District of Columbia'', 
providing that the amount appropriated shall remain available 
until expended for providing public safety at events, including 
support of the United States Secret Service, and to respond to 
terrorist threats or attacks.
    Language is included under ``Federal Payment to the 
District of Columbia Courts'', authorizing official reception 
and representation expenses; specifying certain amounts for 
specific purposes; providing all amounts under this heading 
shall be apportioned quarterly by the Office of Management and 
Budget and obligated and expended in the same manner as funds 
appropriated for salaries and expenses of other Federal 
agencies; allowing funds made available for capital 
improvements to remain available until September 30, 2016; 
providing for the reallocation of funds and providing for 
certain payments.
    Language is included under ``Defender Services in the 
District of Columbia Courts'', providing that the amount 
appropriated shall remain available until expended; specifying 
who shall administer these funds; and providing that all 
amounts under this heading shall be apportioned quarterly by 
the Office of Management and Budget and obligated and expended 
in the same manner as funds appropriated for salaries and 
expenses of other Federal agencies.
    Language is included under ``Federal Payment to the Court 
Services and Offender Supervision Agency for the District of 
Columbia'', allowing the transfer and hire of motor vehicles; 
authorizing official reception and representation expenses; 
specifying certain amounts for specific purposes and programs; 
allowing $6,990,000 to remain available until September 30, 
2017; providing that all amounts under this heading shall be 
apportioned quarterly by the Office of Management and Budget 
and obligated and expended in the same manner as funds 
appropriated for salaries and expenses of other Federal 
agencies; allowing the use of programmatic incentives for 
offenders and defendants who successfully meet the terms of 
their supervision; authorizing the Director to accept and use 
gifts to support offender and defendant programs in the form 
of: space and hospitality, equipment, supplies, and vocational 
training services necessary to sustain, educate, and train 
offenders and defendants, including their dependent children; 
and programmatic incentives for offenders and defendants 
meeting terms of supervision; specifying for recording the 
acceptance of such gifts; and authorizing the acceptance and 
use of space and services on a cost reimbursable basis from the 
District of Columbia Government.
    Language is included under ``Federal Payment to District of 
Columbia Public Defender Service'', allowing the transfer and 
hire of motor vehicles; providing that all amounts under this 
heading shall be apportioned quarterly by the Office of 
Management and Budget and obligated and expended in the same 
manner as funds appropriated for salaries and expenses of other 
Federal agencies; and authorizing the acceptance and use of 
voluntary and uncompensated services to facilitate the work of 
the District of Columbia Public Defender Service.
    Language is included under ``Federal Payment to the 
Criminal Justice Coordinating Council'', specifying that the 
amount appropriated shall remain available until expended to 
support initiatives related to the coordination of Federal and 
local criminal justice resources.
    Language is included under ``Federal Payment for Judicial 
Commissions'', specifying certain amounts for certain 
commissions and allowing for appropriations to remain available 
until September 30, 2016.
    Language is included under ``Federal Payment for School 
Improvement'', allowing for appropriations to remain available 
until expended for payments authorized under the Scholarship 
for Opportunity and Results Act including providing 
scholarships to eligible students who were not offered a 
scholarship in the previous year. Provides that $3,000,000 is 
available for the administrative, support and evaluation 
activities.
    Language is included under ``Federal Payment for the 
District of Columbia National Guard'', providing funds for the 
National Guard Retention and College Access Program to remain 
available until expended.
    Language is included under ``Federal Payment for Testing 
and Treatment of HIV/AIDS'' for testing and treatment.
    Language is included under ``District of Columbia Funds'': 
(1) providing funds as proposed in the Fiscal Year 2015 Budget 
Request Act of 2014 submitted to Congress by the District of 
Columbia; (2) limits the amount provided in this Act for the 
District of Columbia to the amount of the proposed budget or 
the sum of total revenues; (3) providing conditions for 
increasing the amount provided; and (4) directing the Chief 
Financial Officer to ensure the District of Columbia meets all 
requirements, but prohibits the reprogramming of capital 
projects.

                     Title V--Independent Agencies

    Language is included for the Administrative Conference of 
the United States, ``Salaries and Expenses'', providing for 
expenses, including official reception and representation and 
allowing funds to be available until September 30, 2016.
    The bill includes the following administrative provisions 
under the Bureau of Consumer Financial Protection (CFPB):
    Section 501. Language is included repealing the prohibition 
against the Committees on Appropriations reviewing transfers 
from the Federal Reserve System to the CFPB.
    Section 502. Language is included changing CFPB's source of 
funding from transfers from the Federal Reserve System to 
annual appropriations beginning in fiscal year 2016.
    Section 503. Language is included requiring CFPB to make 
transfer requests to the Federal Reserve System and the 
response from Federal Reserve System available on the Bureau's 
public website, in addition to requiring CFPB to notify 
Congress of when it makes such a request and to describe how 
the funds will be used in the course of protecting consumers.
    Section 504. Language is included requiring CFPB to submit 
quarterly reports on its activities and to testify on its 
activities when requested.
    Language is included for the Consumer Product Safety 
Commission, ``Salaries and Expenses'', that provides funds for 
expenses, the hire of motor vehicles, services as authorized by 
5 U.S.C. 3109 (with a limitation on rates for individuals), and 
official reception and representation expenses.
    Language is included under the Federal Communications 
Commission, ``Salaries and Expenses'', permitting funds for 
uniforms and allowances therefor, official reception and 
representation expenses, purchase and hire of motor vehicles, 
special counsel fees, and services as authorized by 5 U.S.C. 
3109. Language provides for the assessment and collection of 
offsetting collections, authorizes retention of such 
collections, and provides that they remain available until 
expended. Language prohibits the availability for obligation of 
excess collections. Language limits the use of proceeds from 
the use of a competitive bidding system. Language provides 
funding for the Office of Inspector General.
    Language is included for the Federal Deposit Insurance 
Corporation, ``Office of Inspector General'', that provides for 
the funds to be derived from the Deposit Insurance Fund, and 
the FSLIC Resolution Fund.
    Language is included for the Federal Election Commission, 
``Salaries and Expenses'', providing for expenses, including 
official reception and representation.
    Language is included for the Federal Labor Relations 
Authority, ``Salaries and Expenses'', that provides funds for 
services authorized by 5 U.S.C. 3109, the hire of experts and 
consultants, hire of motor vehicles, reception and 
representation expenses and the rental of conference rooms; 
authorizes travel payments to public members of the Federal 
Service Impasses Panel; and allows for fees collected to be 
transferred to and merged with the appropriation.
    Language is included for the Federal Trade Commission, 
``Salaries and Expenses'', permitting funds for uniforms and 
allowances therefor, services authorized by 5 U.S.C. 3109, 
official reception and representation expenses, hire of motor 
vehicles, and contract for collection services. Language 
provides for the crediting and retention of certain fees. 
Language also prohibits funds from being used to implement 
subsection (e)(2)(B) of section 43 of the Federal Deposit 
Insurance Act.
    Language is included for the General Services 
Administration, ``Federal Buildings Fund'' that allows for 
revenues and collections to be spent from the Fund; specifies 
the conditions under which funds made available can be used; 
limits the availability of funds for certain purposes; 
specifies funding for construction and acquisition projects; 
specifies funding for special emphasis programs; provides for 
certain transfers of funds; requires spending plans; and 
prohibits excess funds from being available.
    Language is included for the General Services 
Administration, ``Government-wide Policy'', that provides funds 
for policy and evaluation activities associated with the 
management of real and personal property assets and certain 
administrative services; support responsibilities relating to 
acquisition, telecommunications, motor vehicles, information 
technology management, and related technology activities; and 
services authorized by 5 U.S.C. 3109.
    Language is included for the General Services 
Administration, ``Operating Expenses'' that provides funds for 
Government-wide activities associated with personal and real 
property disposal, and services authorized by 5 U.S.C. 3109; 
for expenses for activities associated with agency-wide policy 
direction and management; for necessary expenses of the 
Civilian Board of Contract Appeals; for official reception and 
representation; designates funds for certain purposes; and 
provides for certain transfers.
    Language is included for the General Services 
Administration, ``Office of Inspector General'' that makes 
certain funds available until expended and provides for awards 
in recognition of efforts that enhance the office. Language is 
included for services authorized by 5 U.S.C. 3109 and 
designates funds for information and detection of fraud.
    Language is included for the General Services 
Administration, ``Allowances and Office Staff for Former 
Presidents'', for carrying out the provisions of 3 U.S.C. 102 
note and Public Law 95-138.
    Language is included for the General Services 
Administration, ``Federal Citizen Services Fund'', that 
provides funds for the Office of Citizen Services and other 
information technology costs. Language is included allowing for 
certain transfers to the Federal Citizen Services Fund. 
Language is also included for the ``Federal Citizen Services 
Fund'' that authorizes funds to be deposited in the Fund and 
limits the availability of funds in the Fund.
    In addition, the bill includes the following administrative 
provisions under the General Services Administration (GSA):
    Section 507. Language is included providing authority for 
the use of funds for the hire of motor vehicles.
    Section 508. Language is included providing that funds made 
available for activities of the Federal Buildings Fund may be 
transferred between appropriations with advance approval of the 
Congress to apply to funds provided in prior appropriations 
Acts.
    Section 509. Language is included requiring funds proposed 
for developing courthouse construction requests to meet 
appropriate standards and the priorities of the Judicial 
Conference.
    Section 510. Language is included providing that no funds 
may be used to increase the amount of occupiable square feet, 
provide cleaning services, security enhancements, or any other 
service usually provided, to any agency which does not pay the 
assessed rent.
    Section 511. Language is included permitting GSA to pay 
small claims (up to $250,000) made against the Federal 
Government.
    Section 512. Language is included requiring the 
Administrator to ensure that the delineated area of procurement 
for all lease agreements is identical to the delineated area 
included in the prospectus unless prior notice is given to the 
Committees.
    Language is included for the Merit Systems Protection 
Board, ``Salaries and Expenses'', that provides funds for 
services authorized by 5 U.S.C. 3109, rental of conference 
rooms, hire of passenger motor vehicles, direct procurement of 
survey printing, official reception and representation 
expenses, specifies the period of availability for certain 
funds, provides for administration expenses to adjudicate 
retirement appeals, and provides for the transfer of some 
funds.
    Language is included for the National Archives and Records 
Administration, ``Operating Expenses'', that provides funds for 
uniforms or allowances therefor, as authorized by 5 U.S.C. 5901 
et seq., including maintenance, repairs, and cleaning, the hire 
of passenger motor vehicles, activities of the Public Interest 
Declassification Board, the review and declassification of 
documents, and the operations and maintenance of the electronic 
records archive.
    Language is included for the National Archives and Records 
Administration, ``Office of Inspector General'', that provides 
funds for the hire of motor vehicles.
    Language is included for the National Archives and Records 
Administration, ``Repairs and Restoration'', that provides 
funds for the repair, alteration, improvement, and provision of 
adequate storage; and provides that funds remain available 
until expended.
    Language is included under the National Archives and 
Records Administration, ``National Historical Publications and 
Records Commission Grants Program'', that provides funds for 
allocations and grants for historical publications and records; 
and provides that funds remain available until expended.
    Language is included under the National Credit Union 
Administration, ``Community Development Credit Union Revolving 
Loan Fund'', that provides funds for technical assistance and 
extends the availability of funds.
    Language is included under the Office of Government Ethics, 
``Salaries and Expenses'', that provides funds for services 
authorized by 5 U.S.C. 3109, rental of conference rooms, hire 
of passenger motor vehicles, and official reception and 
representation expenses.
    Language is included under the Office of Personnel 
Management, ``Salaries and Expenses'', that provides funds for 
services authorized by 5 U.S.C. 3109, medical examinations for 
veterans, rental of conference rooms, hire of passenger motor 
vehicles, official reception and representation expenses, 
advances for reimbursements, payment of per diem and/or 
subsistence allowances, and the transfer of administrative 
expenses; directs that provisions shall not affect other 
authorities; prohibits funds for the Legal Examining Unit; and 
authorizes the acceptance of donations under certain 
conditions.
    Language is included for the Office of Personnel 
Management, Office of Inspector General, ``Salaries and 
Expenses'', that provides funds for services authorized by 5 
U.S.C. 3109, hire of passenger motor vehicles, rental of 
conference rooms, and a transfer for administrative expenses.
    Language is included for the Office of Special Counsel, 
``Salaries and Expenses'', that provides funds for services 
authorized by 5 U.S.C. 3109, payment of fees and expenses for 
witnesses, rental of conference rooms, and the hire of 
passenger motor vehicles.
    Language is included for the Postal Regulatory Commission, 
``Salaries and Expenses'', that provides for transfer of funds 
from the Postal Service Fund.
    Language is included for the Privacy and Civil Liberties 
Oversight Board, ``Salaries and Expenses'', that makes funds 
available until September 30, 2016.
    Language is included for the Recovery Accountability and 
Transparency Board ``Salaries and Expenses'', that provides 
funds to develop and test information technology resources and 
oversight mechanisms to enhance transparency and detect and 
remediate waste, fraud, and abuse in Federal spending, and to 
oversee disaster funds.
    Language is included for the Securities and Exchange 
Commission, ``Salaries and Expenses'', that provides for rental 
of space, services, reception and representation expenses, a 
permanent secretariat for the International Organization of 
Securities Commissions, and consultations and meetings hosted 
by the Commission. Language is included designating funds for 
information technology initiatives and the economics division. 
Language is included that provides for the crediting of 
offsetting collections. Language provides for the assessment 
and collection of offsetting collections, authorizes retention 
of such collections, and provides that they remain available 
until expended.
    Language is included for the Selective Service System, 
``Salaries and Expenses'', that provides funds for attendance 
of meetings, training, hire of passenger motor vehicles, 
services authorized by 5 U.S.C. 3109, and official reception 
and representation expenses; authorizes certain exemptions 
under certain conditions; and prohibits funds used in 
connection with the induction of any person into the Armed 
Forces of the United States.
    Language is included for the Small Business Administration, 
``Salaries and Expenses'', that provides for hire of motor 
vehicles and official reception and representation expenses. 
Language is also included to provide authority to charge fees 
and credit such fees to the account without further 
appropriation. Language is also included designating funds for 
lender oversight. Language is also included for the Loan 
Modernization and Accounting System and co-sponsor activities.
    Language is included for the Small Business Administration, 
``Entrepreneurial Development Programs'', that provides for 
supporting entrepreneurial and small business development grant 
programs. Language is included extending the availability of 
funds.
    Language is included for the Small Business Administration, 
``Office of Inspector General'', that provides funds to carry 
out the provisions of the Inspector General Act of 1978.
    Language is included for the Small Business Administration, 
``Office of Advocacy'', that provides funds to carry out the 
provisions of the Independent Office of Advocacy Act of 2003 
and the Regulatory Flexibility Act of 1980 and allows funds to 
remain available until expended.
    Language is included for the Small Business Administration, 
``Business Loans Program Account'', limiting commitments for 
certain guaranteed loan programs and for providing for the cost 
of direct loans and guaranteed loans. Language is also included 
authorizing the transfer of funds to ``Salaries and Expenses'' 
for administrative expenses.
    Language is included for the Small Business Administration 
``Disaster Loan Program Account'', that provides for 
administrative expenses, the transfer of funds to the ``Office 
of Inspector General'' and to ``Salaries and Expenses'' and 
allows funds to remain available until expended.
    Language is included allowing for the transfer of funds 
between Small Business Administration appropriations.
    Language is included for the United States Postal Service, 
``Payment to the Postal Service Fund'', that provides funds for 
revenue foregone; stipulates that mail for overseas voting and 
mail for the blind is free; provides that 6-day delivery shall 
continue at not less than the 1983 level; prohibits funds in 
this Act from being used to charge a fee to a child support 
enforcement agency seeking the address of a postal customer; 
and prohibits funds from being used to consolidate or close 
small rural and other small post offices.
    Language is included for the United States Postal Service, 
``Office of Inspector General'', that provides for transfer 
from the Postal Service Fund.
    Language is included for the United States Tax Court, 
``Salaries and Expenses'', that provides funds for contract 
reporting and services authorized by 5 U.S.C. 3109, and that 
travel expenses of the judges shall be paid upon the written 
certificate of the judge.

                      General Provisions--This Act

    In addition, the bill provides the following provisions 
under this title:
    Section 601. Language is included prohibiting pay and other 
expenses for non-Federal parties in regulatory or adjudicatory 
proceedings funded in this Act.
    Section 602. Language is included prohibiting obligations 
beyond the current fiscal year and prohibits transfers of funds 
unless expressly so provided herein.
    Section 603. Language is included limiting procurement 
contracts for consulting service expenditures to contracts that 
are matters of public record and available for public 
inspection.
    Section 604. Language is included prohibiting transfer of 
funds in this Act without express authority.
    Section 605. Language is included prohibiting the use of 
funds to engage in activities that would prohibit the 
enforcement of section 307 of the 1930 Tariff Act.
    Section 606. Language is included concerning compliance 
with the Buy American Act.
    Section 607. Language is included prohibiting the use of 
funds by any person or entity convicted of violating the Buy 
American Act.
    Section 608. Language is included specifying reprogramming 
procedures. The provision requires that agencies or entities 
funded by the Act notify the Committee and obtain prior 
approval from the Committee for any reprogramming of funds 
that: (1) creates a new program; (2) eliminates a program, 
project, or activity; (3) increases funds or personnel for any 
program, project, or activity for which funds have been denied 
or restricted by the Congress; (4) proposes to use funds 
directed for a specific activity by either the House or Senate 
Committees on Appropriations for a different purpose; (5) 
augments existing programs, projects, or activities in excess 
of $5,000,000 or 10 percent, whichever is less; (6) reduces 
existing programs, projects, or activities by $5,000,000 or 10 
percent, whichever is less; or (7) reorganizes offices, 
programs, or activities. The provision also directs the 
agencies funded by this Act to submit operating plans for the 
Committee's review within 60 days of the bill's enactment.
    Section 609. Language is included providing that fifty 
percent of unobligated balances may remain available for 
certain purposes.
    Section 610. Language is included prohibiting funding for 
the Executive Office of the President to request either a 
Federal Bureau of Investigation background investigation or 
Internal Revenue Service determination with respect to section 
501(a) of the Internal Revenue Code of 1986, except with the 
express consent of the individual involved in an investigation 
or in extraordinary circumstances involving national security.
    Section 611. Language is included regarding cost accounting 
standards for contracts under the Federal Employee Health 
Benefits Program.
    Section 612. Language is included regarding non-foreign 
area cost of living allowances.
    Section 613. Language is included prohibiting the 
expenditure of funds for abortion under the Federal Employees 
Health Benefits program.
    Section 614. Language is included making exceptions to the 
preceding provision where the life of the mother is in danger 
or the pregnancy is a result of an act of rape or incest.
    Section 615. Language is included waiving restrictions on 
the purchase of non-domestic articles, materials, and supplies 
in the case of acquisition of information technology by the 
Federal government.
    Section 616. Language is included prohibiting officers or 
employees of any regulatory agency or commission funded by this 
Act from accepting travel payments or reimbursements from a 
person or entity regulated by such agency or commission.
    Section 617. Language is included permitting the Securities 
and Exchange Commission and Commodities Futures Trading 
Commission to fund a joint advisory committee to advise on 
emerging regulatory issues, notwithstanding Section 708 of this 
Act.
    Section 618. Language is included requiring certain 
agencies to provide quarterly reports on unobligated balances 
after the end of the quarter.
    Section 619. Language is included requiring certain 
agencies in this Act to consult with the General Services 
Administration before seeking new office space or making 
alterations to existing office space.
    Section 620. Language is included prohibiting funds for the 
Federal Trade Commission to complete the draft report entitled 
``Interagency Working Group on Food Marketed to Children: 
Preliminary Proposed Nutrition Principles to Guide Industry 
Self-Regulatory Efforts'' unless the Interagency Working Group 
on Food Marketed to Children complies with Executive Order 
13563, including the requirement to provide quantified present 
and future benefits and costs.
    Section 621. Language is included prohibiting funding for 
certain czars including the Director of the White House Office 
of Health Reform, the Assistant to the President for Energy and 
Climate Change, the Senior Advisor to the Secretary of the 
Treasury assigned to the Presidential Task Force on the Auto 
Industry and Senior Counselor for Manufacturing Policy, and the 
White House Director of Urban Affairs, or any substantially 
similar positions.
    Section 622. Language is included prohibiting funding made 
available by this Act to be used to enter into a contract, 
memorandum of understanding, or cooperative agreement with, 
make a grant to, or provide a loan or loan guarantee to, any 
corporation that has any unpaid Federal tax liability that has 
been assessed, for which all judicial and administrative 
remedies have been exhausted or have lapsed, and that is not 
being paid in a timely manner pursuant to an agreement with the 
authority responsible for collecting the tax liability, where 
the awarding agency is aware of the unpaid tax liability, 
unless an agency has considered suspension or debarment of the 
corporation and has made a determination that this further 
action is not necessary to protect the interests of the 
Government.
    Section 623. Language is included prohibiting funding made 
available by this Act to be used to enter into a contract, 
memorandum of understanding, or cooperative agreement with, 
make a grant to, or provide a loan or loan guarantee to, any 
corporation that was convicted of a felony criminal violation 
under any Federal law within the preceding 24 months, where the 
awarding agency is aware of the conviction, unless an agency 
has considered suspension or debarment of the corporation and 
has made a determination that this further action is not 
necessary to protect the interests of the Government.
    Section 624. Language is included providing for several 
appropriated mandatory accounts including Compensation of the 
President, the Judicial Retirement Funds (Judicial Officers' 
Retirement Fund, Judicial Survivors' Annuities Fund, and the 
United States Court of Federal Claims Judges' Retirement Fund), 
the Government Payment for Annuitants, Employee Health 
Benefits, the Government Payment for Annuitants, Employee Life 
Insurance, and the Payment to the Civil Service Retirement and 
Disability Fund.
    Section 625. Language is included that prohibits the 
obligation of funds in fiscal year 2015 from the Securities and 
Exchange Commission Reserve Fund established by the Dodd-Frank 
Wall Street Reform and Consumer Protection Act.
    Section 626. Language is included that prohibits funds for 
the Securities and Exchange Commission to require the 
disclosure of political contributions, contributions to tax 
exempt organizations, or dues paid to trade associations.
    Section 627. Language is included that extends the 
Multinational Species Conservation Fund Semipostal Stamp Act of 
2010 and requires certain stamp depictions.
    Section 628. Language is included that requires certain 
regulatory agencies to provide a report on increasing public 
participation in rulemaking, improving coordination among 
Federal agencies, and identifying ineffective or excessively 
burdensome regulations.
    Section 629. Language is included that prohibits contracts 
for services to train Executive Branch employees to support or 
defeat legislation pending before Congress.
    Section 630. Language is included that prohibits funds for 
the Internal Revenue Service (IRS) to destroy, deface, or 
dispose of records in contravention of the Federal Records Act 
(FRA) and to require the Archivist to report on IRS compliance 
with the FRA.
    Section 631. Language is included prohibiting funds to 
require the disclosure by a provider of electronic 
communications service or a remote computing services of wire 
or electronic communications that is in electronic storage by 
any other than a means authorized under section 2703(b)(1)(A) 
of title 18 of the United States Code.
    Section 632. Language is included amending section 716 of 
the Dodd-Frank Wall Street Reform and Consumer Protection Act.

                  General Provisions--Government-Wide

    In addition, the bill provides the following provisions 
under this title:
    Section 701. Language is included requiring agencies to 
administer a policy designed to ensure that all of its 
workplaces are free from the illegal use of controlled 
substances.
    Section 702. Language is included establishing price 
limitations on vehicles to be purchased by the Federal 
Government with certain exceptions.
    Section 703. Language is included allowing funds made 
available to agencies for travel to also be used for quarter 
allowances and cost-of-living allowances.
    Section 704. Language is included prohibiting the 
employment of noncitizens with certain exceptions.
    Section 705. Language is included giving agencies the 
authority to pay General Services Administration bills for 
space renovation and other services.
    Section 706. Language is included allowing agencies to 
finance the costs of recycling and waste prevention programs 
with proceeds from the sale of materials recovered through such 
programs.
    Section 707. Language is included providing that funds made 
available to corporations and agencies subject to 31 U.S.C. 91 
may pay rent and other service costs in the District of 
Columbia.
    Section 708. Language is included prohibiting interagency 
financing of groups absent prior statutory approval.
    Section 709. Language is included prohibiting the use of 
funds for enforcing regulations disapproved in accordance with 
the applicable law of the U.S.
    Section 710. Language is included limiting the amount of 
funds that can be used for redecoration of offices under 
certain circumstances.
    Section 711. Language is included allowing for interagency 
funding of national security and emergency telecommunications 
initiatives.
    Section 712. Language is included requiring agencies to 
certify that a Schedule C appointment was not created solely or 
primarily to detail the employee to the White House.
    Section 713. Language is included prohibiting the payment 
of any employee who prohibits, threatens or prevents another 
employee from communicating with Congress.
    Section 714. Language is included prohibiting Federal 
training not directly related to the performance of official 
duties.
    Section 715. Language is included prohibiting, other than 
for normal and recognized executive-legislative relationships, 
propaganda, publicity and lobbying by executive agency 
personnel in support or defeat of legislative initiatives.
    Section 716. Language is included prohibiting any Federal 
agency from disclosing an employee's home address to any labor 
organization, absent employee authorization or court order.
    Section 717. Language is included prohibiting funds to be 
used to provide non-public information such as mailing, 
telephone, or electronic mailing lists to any person or 
organization outside the government without the approval of the 
Committees on Appropriations.
    Section 718. Language is included prohibiting the use of 
funds for propaganda and publicity purposes not authorized by 
Congress.
    Section 719. Language is included directing agency 
employees to use official time in an honest effort to perform 
official duties.
    Section 720. Language is included allowing the use of funds 
to finance an appropriate share of the Federal Accounting 
Standards Advisory Board.
    Section 721. Language is included allowing agencies to 
transfer $17,000,000 to the Government-wide Policy account of 
the General Services Administration to finance an appropriate 
share of various government-wide boards and councils.
    Section 722. Language is included permitting breast feeding 
in a Federal building or on Federal property if the woman and 
child are authorized to be there.
    Section 723. Language is included permitting interagency 
funding of the National Science and Technology Council and 
provides for a report on the budget and resources of the 
National Science and Technology Council. The report should 
include the entire budget of the National Science and 
Technology Council.
    Section 724. Language is included requiring documents 
involving the distribution of Federal funds to indicate the 
agency providing the funds and the amount provided.
    Section 725. Language is included prohibiting the use of 
funds to monitor personal access or use of Internet sites or to 
collect, review, or obtain any personally identifiable 
information relating to access to or use of an Internet site.
    Section 726. Language is included requiring health plans 
participating in the Federal Employees Health Benefits Program 
to provide contraceptive coverage and provides exemptions to 
certain religious plans.
    Section 727. Language is included supporting strict 
adherence to anti-doping activities.
    Section 728. Language is included allowing funds for 
official travel to be used by departments and agencies, if 
consistent with OMB Circular A-126, to participate in the 
fractional aircraft ownership pilot program.
    Section 729. Language is included prohibiting funds for 
implementation of Office of Personnel Management regulations 
limiting detailees to the Legislative Branch, and implementing 
limitations on the Coast Guard Congressional Fellowship 
Program.
    Section 730. Language is included restricting the use of 
funds for Federal law enforcement training facilities.
    Section 731. Language is included prohibiting Executive 
Branch agencies from creating prepackaged news stories that are 
broadcast or distributed in the United States unless the story 
includes a clear notification within the text or audio of that 
news story that the prepackaged news story was prepared or 
funded by that executive branch agency.
    Section 732. Language is included prohibiting use of funds 
in contravention of section 552a of title 5, United States Code 
(the Privacy Act) and regulations implementing that section.
    Section 733. Language is included prohibiting funds from 
being used for any Federal Government contract with any foreign 
incorporated entity which is treated as an inverted domestic 
corporation.
    Section 734. Language is included requiring agencies to pay 
a fee to the Office of Personnel Management for processing 
retirement of employees who separate under Voluntary Early 
Retirement Authority or who receive Voluntary Separation 
Incentive payments.
    Section 735. Language is included prohibiting funds to 
require any entity submitting an offer for a Federal contract 
or participating in an acquisition to disclose political 
contributions.
    Section 736. Language is included prohibiting funds for the 
painting of a portrait of an employee of the Federal government 
including the President, the Vice President, a Member of 
Congress, the head of an executive branch agency, or the head 
of an office of the legislative branch.
    Section 737. Language is included limiting the pay 
increases of certain prevailing rate employees.
    Section 738. Language is included eliminating automatic 
statutory pay increases for the Vice President, political 
appointees paid under the executive schedule, ambassadors who 
are not career members of the Foreign Service, politically 
appointed (noncareer) Senior Executive Service employees, and 
any other senior political appointee paid at or above level IV 
of the executive schedule.
    Section 739. Language is included requiring agencies to 
submit reports to Inspectors General concerning expenditures 
for agency conferences.
    Section 740. Language is included prohibiting funds to be 
used to increase, eliminate, or reduce funding for a program or 
project unless such change is made pursuant to reprogramming or 
transfer provisions.
    Section 741. Language is included concerning the non-
application of these general provisions to title IV and to 
title VIII.

                General Provisions--District of Columbia

    In addition, the bill provides the following provisions 
under this title:
    Section 801. Language is included that appropriates funds 
for refunding overpayments of taxes collected and for paying 
settlements and judgments against the District of Columbia 
government.
    Section 802. Language is included prohibiting the use of 
Federal funds for publicity or propaganda purposes.
    Section 803. Language is included establishing 
reprogramming procedures for Federal and local funds.
    Section 804. Language is included prohibiting the use of 
Federal funds to provide salaries or other costs associated 
with the offices of United States Senator or Representative.
    Section 805. Language is included restricting the use of 
official vehicles to official duties.
    Section 806. Language is included prohibiting the use of 
Federal funds for any petition drive or civil action which 
seeks to require Congress to provide for voting representation 
in Congress for the District of Columbia.
    Section 807. Language is included prohibiting the use of 
Federal funds for needle exchange programs.
    Section 808. Language is included providing for a 
``conscience clause'' on legislation that pertains to 
contraceptive coverage by health insurance plans.
    Section 809. Language is included prohibiting the use of 
Federal funds to legalize or reduce penalties associated with 
the possession, use, or distribution on any schedule I 
substance under the Controlled Substances Act or any 
tetrahydrocannabinols derivative.
    Language is also included prohibiting local and Federal 
funds to legalize or reduce penalties associated with the 
possession, use, or distribution of any schedule I substance 
under the Controlled Substance Act or any tetrahydrocannabinols 
derivative for recreational use.
    Section 810. Language is included prohibiting the use of 
funds for abortion except in the cases of rape or incest or if 
necessary to save the life of the mother.
    Section 811. Language is included requiring the Chief 
Financial Officer (CFO) to submit a revised operating budget 
for all agencies in the D.C. government, no later than 30 
calendar days after the enactment of this Act that realigns 
budgeted data with anticipated actual expenditures.
    Section 812. Language is included requiring the CFO to 
submit a revised operating budget for D.C. Public Schools, no 
later than 30 calendar days after the enactment of this Act, 
that realigns school budgets to actual school enrollment.
    Section 813. Language is included allowing the transfer of 
local funds and capital and enterprise funds.
    Section 814. Language is included prohibiting the 
obligation of Federal funds beyond the current fiscal year and 
transfers of funds unless expressly provided herein.
    Section 815. Language is included providing that not to 
exceed 50 percent of unobligated balances from Federal 
appropriations for salaries and expenses may remain available 
for certain purposes.
    Section 816. Language is included appropriating local funds 
during fiscal year 2016 if there is an absence of a continuing 
resolution or regular appropriation for the District of 
Columbia. Funds are provided under the same authorities and 
conditions and in the same manner and extent as provided for in 
fiscal year 2015.
    Section 817. Language is included limiting references to 
``this Act'' as referring to only this title and title IV.

                Title IX--Additional General Provisions

    Section 901. Language is included prohibiting funds to pay 
for an abortion or the administrative expenses in connection 
with a multi-State qualified health plan offered under a 
contract under section 1334 of the Patient Protection and 
Affordable Care Act which provides any benefits or coverage for 
abortions with exceptions where the live of the mother would be 
endangered if the fetus were carried to term, or the pregnancy 
is the result of an act of rape or incest.
    Section 902. Language is included establishing a Spending 
Reduction Account.

                  Appropriations Not Authorized by Law

    Pursuant to clause 3(f)(1)(B) of rule XIII of the Rules of 
the House of Representatives, the following table lists the 
appropriations in the accompanying bill which are not 
authorized by law for the period concerned:

                                             [Dollars in thousands]
----------------------------------------------------------------------------------------------------------------
                                                                           Appropriation in
                                     Last Year of        Authorization       Last Year of      Appropriations in
                                     Authorization           Level           Authorization         this bill
----------------------------------------------------------------------------------------------------------------
Title I--Department of the
 Treasury
    Departmental Offices........                 n/a                 n/a                 n/a             175,000
    Office of Terrorism and                      n/a                 n/a                 n/a             120,000
     Financial Intelligence.....
    Office of Inspector General.                 n/a                 n/a                 n/a              35,351
    Inspector General for Tax                    n/a                 n/a                 n/a             158,000
     Administration.............
    Special Inspector General                    n/a                 n/a                 n/a              34,234
     for the Troubled Asset
     Relief Program.............
    Financial Crimes Enforcement                2013             100,419             110,788             108,661
     Network....................
    Alcohol and Tobacco Tax and                  n/a                 n/a                 n/a              96,000
     Trade Bureau...............
    Bureau of the Fiscal                         n/a                 n/a                 n/a             348,184
     Services...................
    Community Development and                   1998             111,000              45,000             226,000
     Financial Institutions Fund
Internal Revenue Service:
    Taxpayer Services...........                 n/a                 n/a                 n/a           2,130,000
    Enforcement.................                 n/a                 n/a                 n/a           4,950,000
    Operations Support..........                 n/a                 n/a                 n/a           3,620,000
    Business Systems                             n/a                 n/a                 n/a             250,000
     Modernization..............
Title II--Executive Office of
 the President
    Office of Management and                    2003             various              61,988              89,300
     Budget.....................
    Office of National Drug
     Control Policy.............
    Salaries and Expenses.......                2010                 n/a              29,575              22,000
    Other Federal Drug Control               various             various             105,550             108,250
     Programs...................
    High Intensity Drug                         2011             280,000             238,522             245,000
     Trafficking Areas..........
    Information Technology                       n/a                 n/a                 n/a               9,000
     Oversight and Reform.......
Title IV--District of Columbia
    Federal Payment for the DC                   n/a                 n/a                 n/a                 375
     National Guard.............
    Federal Payment for Judicial                 n/a                 n/a                 n/a                 550
     Commissions................
    Federal Payment for Testing                  n/a                 n/a                 n/a               5,000
     and Treatment of HIV/AIDs..
    Federal Payment for Resident                2012           such sums              30,000              20,000
     Tuition Support............
Title V--Independent Agencies
    Federal Communications                      1991           such sums             115,794             322,748
     Commission.................
    Federal Election Commission.                1981               9,400               9,662              67,500
    Federal Trade Commission....                1998             111,000             106,500             293,000
    General Services                             n/a                 n/a                 n/a            -548,243
     Administration\1\..........
    National Historical                         2004              10,000              11,250               4,500
     Publications and Records
     Commission.................
    Office of Government Ethics.                2007           such sums              11,148              15,420
    Office of Special Counsel...                2007           such sums              15,524              21,452
    Merit Systems Protection                    2007           such sums              29,110              43,000
     Board......................
    Small Business                               n/a           such sums                 n/a             861,941
     Administration\2\..........
----------------------------------------------------------------------------------------------------------------
\1\Deposits into the Federal Buildings Fund are available for real property management and related activities in
  the amounts specified in annual appropriations laws, as provided by 40 USC 592. Various provisions of law
  authorized other GSA activities including Operating Expenses, Government-Wide Policy, E-government, Citizens
  Service Fund, and allowances for former Presidents, many of which have expired.
\2\The Small Business Administration's salaries and expenses, disaster and business loan programs, and
  entrepreneurial development programs are authorized by various provisions of law, many of which have expired.

                 Comparison With the Budget Resolution

    Pursuant to clause 3(c)(2) of rule XIII of the Rules of the 
House of Representatives and section 308(a)(1)(A) of the 
Congressional Budget Act of 1974, the following table compares 
the levels of new budget authority provided in the bill with 
the appropriate allocation under section 302(b) of the Budget 
Act.

       SUBCOMMITTEE ON FINANCIAL SERVICES AND GENERAL GOVERNMENT

                                            [In Millions of Dollars]
----------------------------------------------------------------------------------------------------------------
                                              302b allocation                            This bill
                                 -------------------------------------------------------------------------------
                                   Budget  Authority        Outlays        Budget  Authority        Outlays
----------------------------------------------------------------------------------------------------------------
General purpose discretionary...              21,285              22,750              21,285             *22,679
Mandatory.......................              21,498              21,491              21,498             21,491
----------------------------------------------------------------------------------------------------------------
*Includes outlays from prior year budget authority.

                      Five-Year Outlay Projections

    Pursuant to clause 3(c)(2) of rule XIII and section 
308(a)(1)(B) of the Congressional Budget Act of 1974, the 
following table contains five-year projections of outlays 
associated with the budget authority provided in the 
accompanying bill, as provided to the Committee by the 
Congressional Budget Office.

                        [In Millions of Dollars]
------------------------------------------------------------------------
                                                            Outlays
------------------------------------------------------------------------
2015................................................             *38,376
2016................................................               3,338
2017................................................                  50
2018................................................                -407
2019 and future years...............................              -4,086
------------------------------------------------------------------------
*Excludes outlays from prior-year budget authority.

          Financial Assistance to State and Local Governments

    Pursuant to clause 3(c)(2) of rule XIII and section 
308(a)(1)(C) of the Congressional Budget Act of 1974, the 
Congressional Budget Office has provided the following 
estimates of new budget authority and outlays provided by the 
accompanying bill for financial assistance to State and local 
governments.

                        [In Millions of Dollars]
------------------------------------------------------------------------
                                    Budget  Authority       Outlays
------------------------------------------------------------------------
Financial assistance to State and                 387               *400
 local governments for 2015.......
------------------------------------------------------------------------
*Excludes outlays from prior-year budget authority.

                          Program Duplication

    No provision of this bill establishes or reauthorizes a 
program of the Federal Government known to be duplicative of 
another Federal program, a program that was included in any 
report from the Government Accountability Office to Congress 
pursuant to section 21 of Public Law 111-139, or a program 
related to a program identified in the most recent Catalog of 
Federal Domestic Assistance.

                          Directed Rule Making

    The bill does not direct any rule making.

      Comparative Statement of New Budget (Obligational) Authority

    The following table provides a detailed summary, for each 
Department and agency, comparing the amounts recommended in the 
bill with amounts enacted for fiscal year 2014 and budget 
estimates presented for fiscal year 2015.



    DISSENTING VIEWS OF THE HON. NITA LOWEY AND HON. JOSE E. SERRANO

    We want to start by thanking Chairman Crenshaw and his 
staff for their work in sharing information and keeping a 
professional process in place. It is a testament to our 
personal and professional relationships that we are able to 
work these issues through in a respectful and productive 
manner, even if we do not agree on the bill before us.
    The fiscal year (FY) 2015 bill approved by the Committee 
provides net budget authority of $21.285 billion, a cut of $566 
million below the FY 2014 level and $2.3 billion (10%) below 
the Administration's request.
    While we are bound by the Ryan-Murray budget agreement's 
overall number for the FY 2015 bill, nothing but partisan 
politics forced the majority to reduce the subcommittee's 
allocation. This subcommittee took the largest percentage cut 
and it shows in the unacceptably high reductions to the 
Securities and Exchange Commission (SEC) and the Internal 
Revenue Service (IRS) which will result in critical government 
functions being shortchanged. At these levels, services will be 
shut down; taxes will go uncollected; and consumers, investors, 
and taxpayers will lose vital protections.
    The unsustainable cuts forced by the subcommittee's 
allocation will impact all citizens. For example, the IRS 
interacts with every taxpayer each year. Under this bill, the 
IRS is slashed by more than $340 million below the FY 2014 
level, which was already artificially low due to the sequester 
and the budget deal made to end the government shutdown, and an 
astounding $1.5 billion below the level requested by the 
President. This will force the IRS to operate with 9,500 fewer 
staff, which in turn will cause the percentage of taxpayers who 
receive assistance on the IRS telephone helpline to plummet 
from an already dismal 61% to less than 50%, with waiting times 
for those who do get answers rising to 35 minutes or longer. 
Plainly speaking, that means that as many as 24 million 
taxpayers would be unable to reach the IRS for assistance. That 
is unacceptable. Further, we can be assured that tax cheats 
will not be pursued as vigorously. In fact, the IRS projects 
that the cuts in this bill will result in $2 billion in 
uncollected revenue compared to what could have been collected 
at the Request level, thereby increasing the deficit. It does 
not make economic or budgetary sense to once again severely cut 
the IRS budget, because the end result is that honest taxpayers 
will have trouble getting their questions answered, tax cheats 
will go free, revenue will go uncollected, and deficits will 
grow.
    Moreover, this bill does not adequately ensure that our 
financial markets are policed appropriately. By not providing 
needed resources for the SEC, this bill invites mischief in our 
markets. A cut of $300 million below the President's request 
leads to less enforcement and hinders the ongoing 
implementation of the Dodd-Frank Wall Street Reform and 
Consumer Protection Act. Dodd-Frank is the law of the land and 
was enacted to deter truly outrageous behavior in our financial 
sector. Without proper SEC enforcement, we cannot expect to 
stop malfeasance. It is important to note that funding for the 
SEC is deficit-neutral, as the agency is fee-funded. Therefore, 
fully funding the agency at the President's request would not 
cost a dime in taxpayer dollars, but would make significant 
strides in greater enforcement, promulgation of Dodd-Frank 
required rules, and improvements to the agency's information 
technology infrastructure.
    As our nation's landlord, superintendent and developer, the 
General Services Administration (GSA) must have resources to 
support the missions of all other federal agencies. We are 
pleased to note that this bill fully funds the land port of 
entry projects requested by the Administration that are crucial 
to economic development. Even so, the bill does not fund $325 
million in new construction projects--almost 80% of which would 
have funded homeland security projects. This bill dramatically 
reduces our investment in infrastructure at a time when we need 
to create jobs.
    Several smaller programs are eliminated in this bill, 
including the Election Assistance Commission (EAC). Despite 
ongoing attempts to hamstring the agency, the EAC remains vital 
to ensuring the integrity and accessibility of our nation's 
elections. Given the recent history of controversies and 
mismanagement in several states, it is unwise to defund this 
agency.
    In addition to the severe cuts in this bill, we are also 
distressed that it includes many controversial policy riders 
that have nothing to do with the Committee's job of 
appropriations and everything to do with partisan politics. 
This year, even more were added in Committee.
    The bill once again interferes in the District of 
Columbia's local affairs, restricting the District from 
spending its own funds in the provision of abortion services 
for low-income individuals and deciding for the District's 
local elected officials and law enforcement what local criminal 
law and punishment should be. This micromanagement of the 
District is not the proper role of Congress. Members who are 
interested in these purely local issues should perhaps consider 
resigning from their seats in Congress and running for D.C. 
City Council. Or they should give the same courtesy to the 
District's elected officials and let them pass laws for the 
Congressional Districts they represent.
    There are further restrictions in the bill that prevent 
implementation of the individual mandate required in the 
Patient Protection and Affordable Care Act (ACA), and a 
prohibition added in Committee on the provision of the full 
range of reproductive services coverage for all health benefits 
programs provided under the Act. These issues have long been 
settled, and it is inappropriate to use the Appropriations 
process to unwind current law.
    Democrats attempted to address many of these inadequacies 
through the amendment process in Committee. We even offered an 
amendment in Committee to remove fifteen of those riders--
riders which affected four agencies, the District of Columbia, 
federal employee health benefits, and multi-state health plans 
offered under the ACA. The majority strongly rejected that 
effort, even though that list of the partisan riders in this 
bill was hardly exhaustive. Unfortunately, our colleagues on 
the other side rejected all efforts to improve the funding 
allocation and to remove those riders which preclude compromise 
in the Appropriations process.
    We appreciate the efforts the Chairman made to adequately 
fund the Small Business Administration, the Community 
Development Financial Institutions Fund, the Federal Judiciary, 
and anti-terrorism programs at the Department of Treasury. 
However, these are the few bright spots in an otherwise dismal 
bill. The functions carried out by agencies in this bill are 
vital to taxpayers, consumers, businesses, and the economy as a 
whole. Shortchanging these functions does nothing to help our 
economy continue to grow, create jobs, or reduce the deficit; 
in fact, this bill makes our markets less secure, reduces 
spending on infrastructure, and increases the deficit. In its 
current form, we cannot support the bill.

                                   Nita M. Lowey.
                                   Jose E. Serrano.