Pub. L. 119-75, div. E, tit. I (as amended)

109.None of the funds made available in this Act to the Internal Revenue Service may be obligated or expended—(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.