Enforcement

(a) Standard The Secretary of the Treasury shall audit not less than 50 percent of taxpayers required to pay the tax imposed under section 2901 of the Internal Revenue Code of 1986 (as added by section 101) in each calendar year. (b) Funding There is hereby appropriated to each fiscal year ending after the date of the enactment of this Act, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 1 percent of the revenues attributable to the tax imposed under section 2901 of the Internal Revenue Code of 1986 (as added by section 101) for necessary expenses for enforcement activities of the Internal Revenue Service to determine and collect taxes owed under such section.