Pub. L. 111-117, div. C, tit. I, sec. 105

Sec. 105. Of the funds made available by this Act to the Internal Revenue Service, not less than $7,100,000,000 shall be available only for tax enforcement. In addition, of the funds made available by this Act to the Internal Revenue Service, and subject to the same terms and conditions, $890,000,000 shall be available for enhanced tax law enforcement.