Pub. L. 118-47, div. B, tit. I (as amended)

101.Not to exceed 5 percent of an appropriation in this Act made available 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: Provided, That, notwithstanding the preceding proviso, no funds may be transferred into the appropriation under the heading “Enforcement”.