Pub. L. 102-393, tit. I, sec. 101

SECTION 101. Of the funds appropriated by this or any other Act to the Internal Revenue Service, amounts attributable to efficiency savings for fiscal year 1993 shall be identified as such by the Commissioner during that fiscal year: Provided, That in the fiscal year when the savings are realized, the amount of efficiency savings shall be non-recurred from the Internal Revenue Service budget base: Provided further, That in fiscal year 1993, the Internal Revenue Service shall identify persons found deserving of cash awards and reward such employees as authorized by sections 4501–4505 of title 5, United States Code: Provided further, That on an annual basis, the Internal Revenue Service shall report to the House and Senate Appropriations Committees on the status of the program.