Pub. L. 117-103, div. E, tit. I (as amended)

101.Not to exceed 4 percent of the appropriation made available in this Act to the Internal Revenue Service under the “Enforcement” heading, and not to exceed 5 percent of any other appropriation made available in this Act to the Internal Revenue Service, may be transferred to any other Internal Revenue Service appropriation upon the advance approval of the Committees on Appropriations of the House of Representatives and the Senate.