Additional appropriations for the Internal Revenue Service

(a) Enforcement In addition to other amounts, there is appropriated the following amounts for necessary expenses for tax enforcement activities of the Internal Revenue Service to pursue the objectives described in section 3(a)(1), including to determine and collect owed taxes, to provide legal and litigation support, to conduct criminal investigations, to enforce criminal statutes related to violations of internal revenue laws and other financial crimes, to purchase and hire passenger motor vehicles (31 U.S.C. 1343(b)), and to provide other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner: (1) For fiscal year 2026, $3,600,000,000. (2) For fiscal year 2027, $5,000,000,000. (3) For fiscal year 2028, $6,500,000,000. (4) For fiscal year 2029, $8,200,000,000. (5) For fiscal year 2030, $10,100,000,000. (6) For fiscal year 2031, $12,200,000,000. (b) Taxpayer services In addition to other amounts, there are appropriated the following amounts to provide taxpayer services, including pre-filing assistance and education, filing and account services, and taxpayer advocacy services: (1) For fiscal year 2026, $1,400,000,000. (2) For fiscal year 2027, $1,600,000,000. (3) For fiscal year 2028, $1,600,000,000. (4) For fiscal year 2029, $1,600,000,000. (5) For fiscal year 2030, $1,700,000,000. (6) For fiscal year 2031, $1,700,000,000. (c) Technology and operations support There are appropriated the following additional amounts for the Department of the Treasury—Internal Revenue Service—Operations Support account to overhaul outdated technology of the Internal Revenue Service and improve the capacity of the Internal Revenue Service to detect fraud and noncompliance: (1) For fiscal year 2026, $900,000,000. (2) For fiscal year 2027, $4,500,000,000. (3) For fiscal year 2028, $4,500,000,000. (4) For fiscal year 2029, $4,800,000,000. (5) For fiscal year 2030, $4,800,000,000. (6) For fiscal year 2031, $5,900,000,000. (d) Business systems modernization There are appropriated the following additional amounts for necessary expenses of the Internal Revenue Service’s business systems modernization program, but not including the operation and maintenance of legacy systems: (1) For fiscal year 2026, $1,000,000,000. (2) For fiscal year 2027, $900,000,000. (3) For fiscal year 2028, $300,000,000. (4) For fiscal year 2029, $300,000,000. (5) For fiscal year 2030, $300,000,000. (6) For fiscal year 2031, $300,000,000. (e) Availability Each additional amount appropriated by this section shall remain available until expended.