Pub. L. 117-328, div. E, tit. I, sec. 109

Sec. 109. None of the funds made available in this Act to the Internal Revenue Service may be obligated or expended—136 STAT. 4658(1) to make a payment to any employee under a bonus, award, or recognition program; or (2) under any hiring or personnel selection process with respect to re-hiring a former employee; unless such program or process takes into account the conduct and Federal tax compliance of such employee or former employee.