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    [Appendix]
    [Detailed Budget Estimates by Agency]
    [Department of the Treasury]
    [From the U.S. Government Publishing Office, www.gpo.gov]

             <h1>DEPARTMENT OF THE TREASURY

             </h1>

          DEPARTMENT OF THE TREASURY

             Departmental Offices

             Federal Funds
             salaries and expensesFor necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Freedman's Bank Building; hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies
                for, real properties leased or owned overseas, when necessary for the performance of official business; executive direction
                program activities; international affairs and economic policy activities; domestic finance and tax policy activities, including
                technical assistance to state and local entities; and Treasury-wide management policies and programs activities, $201,751,000: Provided, That of the amount appropriated under this heading—
          (1) not to exceed $350,000 is for official reception and representation expenses;
          (2) not to exceed $258,000 is for unforeseen emergencies of a confidential nature to be allocated and expended under the direction
                of the Secretary of the Treasury and to be accounted for solely on the Secretary's certificate; and
          (3) not to exceed $24,000,000 shall remain available until September 30, 2019, for—
          (A) the Treasury-wide Financial Statement Audit and Internal Control Program;
          (B) information technology modernization requirements;
          (C) the audit, oversight, and administration of the Gulf Coast Restoration Trust Fund;
          (D) the development and implementation of programs within the Office of Critical Infrastructure Protection and Compliance
                Policy, including entering into cooperative agreements;
          (E) operations and maintenance of facilities; and
          (F) international operations.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0101–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Executive Direction
                      38
                      38
                      35

                      0002
                      International Affairs and Economic Policy
                      59
                      58
                      53

                      0003
                      Domestic Finance and Tax Policy
                      80
                      81
                      74

                      0005
                      Treasury-wide Management and Programs
                      41
                      45
                      40

                      0100
                      Subtotal, Direct programs
                      218
                      222
                      202

                      0799
                      Total direct obligations
                      218
                      222
                      202

                      0811
                      Salaries and Expenses (Reimbursable)
                      103
                      103
                      103

                      0900
                      Total new obligations, unexpired accounts
                      321
                      325
                      305

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      22
                      22
                      22

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      223
                      222
                      202

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      84
                      103
                      103

                      1701
                      Change in uncollected payments, Federal sources
                      19

                      1750
                      Spending auth from offsetting collections, disc (total)
                      103
                      103
                      103

                      1900
                      Budget authority (total)
                      326
                      325
                      305

                      1930
                      Total budgetary resources available
                      348
                      347
                      327

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      1941
                      Unexpired unobligated balance, end of year
                      22
                      22
                      22

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      96
                      89
                      56

                      3010
                      New obligations, unexpired accounts
                      321
                      325
                      305

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      15

                      3020
                      Outlays (gross)
                      –330
                      –358
                      –325

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –13

                      3050
                      Unpaid obligations, end of year
                      89
                      56
                      36

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –61
                      –34
                      –34

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –19

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      46

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –34
                      –34
                      –34

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      35
                      55
                      22

                      3200
                      Obligated balance, end of year
                      55
                      22
                      2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      326
                      325
                      305

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      257
                      296
                      279

                      4011
                      Outlays from discretionary balances
                      73
                      62
                      46

                      4020
                      Outlays, gross (total)
                      330
                      358
                      325

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –133
                      –103
                      –103

                      4033
                      Non-Federal sources
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –135
                      –103
                      –103

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –19

                      4052
                      Offsetting collections credited to expired accounts
                      51

                      4060
                      Additional offsets against budget authority only (total)
                      32

                      4070
                      Budget authority, net (discretionary)
                      223
                      222
                      202

                      4080
                      Outlays, net (discretionary)
                      195
                      255
                      222

                      4180
                      Budget authority, net (total)
                      223
                      222
                      202

                      4190
                      Outlays, net (total)
                      195
                      255
                      222

             Departmental Offices, as the headquarters bureau for the Department of the Treasury, provides leadership in economic and financial
                policy, terrorism and financial intelligence, financial crimes, and general management. The Secretary of the Treasury has
                the primary role of formulating and managing the domestic and international tax and financial policies of the Federal Government.
                Through effective management, policies, and leadership, the Treasury Department protects our national security through targeted
                financial actions, promotes the stability of the Nation's financial markets, and ensures the Government's ability to collect
                revenue and fund its operations.

          Object Classification (in millions of dollars)

                      Identification code 020–0101–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      101
                      113
                      105

                      11.3
                      Other than full-time permanent
                      2
                      2
                      2

                      11.5
                      Other personnel compensation
                      2
                      3
                      2

                      11.9
                      Total personnel compensation
                      105
                      118
                      109

                      12.1
                      Civilian personnel benefits
                      32
                      36
                      34

                      21.0
                      Travel and transportation of persons
                      4
                      4
                      4

                      23.1
                      Rental payments to GSA
                      1
                      1
                      1

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      23
                      19
                      17

                      25.2
                      Other services from non-Federal sources
                      11
                      9
                      8

                      25.3
                      Other goods and services from Federal sources
                      27
                      23
                      20

                      25.7
                      Operation and maintenance of equipment
                      1
                      1

                      26.0
                      Supplies and materials
                      4
                      4
                      3

                      31.0
                      Equipment
                      6
                      6
                      5

                      32.0
                      Land and structures
                      3

                      99.0
                      Direct obligations
                      218
                      222
                      202

                      99.0
                      Reimbursable obligations
                      103
                      103
                      103

                      99.9
                      Total new obligations, unexpired accounts
                      321
                      325
                      305

          Employment Summary

                      Identification code 020–0101–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      814
                      891
                      811

                      2001
                      Reimbursable civilian full-time equivalent employment
                      189
                      107
                      107

             Office of Terrorism and Financial Intelligence
             salaries and expensesFor the necessary expenses of the Office of Terrorism and Financial Intelligence to safeguard the financial system against
                illicit use and to combat rogue nations, terrorist facilitators, weapons of mass destruction proliferators, money launderers,
                drug kingpins, and other national security threats, $116,778,000: Provided, That of the amounts appropriated under this heading, up to $5,000,000 shall remain available until September 30, 2019.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–1804–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Terrorism and Financial Intelligence
                      113
                      117
                      117

                      0811
                      Salaries and Expenses (Reimbursable)
                      6
                      6
                      6

                      0900
                      Total new obligations, unexpired accounts
                      119
                      123
                      123

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      5
                      6

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      117
                      117
                      117

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3
                      7
                      7

                      1701
                      Change in uncollected payments, Federal sources
                      4

                      1750
                      Spending auth from offsetting collections, disc (total)
                      7
                      7
                      7

                      1900
                      Budget authority (total)
                      124
                      124
                      124

                      1930
                      Total budgetary resources available
                      125
                      129
                      130

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      6
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      29
                      30
                      32

                      3010
                      New obligations, unexpired accounts
                      119
                      123
                      123

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      2

                      3020
                      Outlays (gross)
                      –117
                      –121
                      –137

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      30
                      32
                      18

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –3
                      –4
                      –4

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –4
                      –4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      26
                      26
                      28

                      3200
                      Obligated balance, end of year
                      26
                      28
                      14

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      124
                      124
                      124

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      93
                      103
                      103

                      4011
                      Outlays from discretionary balances
                      24
                      18
                      34

                      4020
                      Outlays, gross (total)
                      117
                      121
                      137

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –6
                      –7
                      –7

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      4052
                      Offsetting collections credited to expired accounts
                      3

                      4060
                      Additional offsets against budget authority only (total)
                      –1

                      4070
                      Budget authority, net (discretionary)
                      117
                      117
                      117

                      4080
                      Outlays, net (discretionary)
                      111
                      114
                      130

                      4180
                      Budget authority, net (total)
                      117
                      117
                      117

                      4190
                      Outlays, net (total)
                      111
                      114
                      130

             The Office of Terrorism and Financial Intelligence safeguards the financial system against illicit use and combats rogue nations,
                terrorist facilitators, weapons of mass destruction proliferators, money launderers, drug kingpins, and other national security
                threats.

          Object Classification (in millions of dollars)

                      Identification code 020–1804–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      43
                      44
                      45

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      44
                      45
                      46

                      12.1
                      Civilian personnel benefits
                      14
                      14
                      14

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      8
                      8
                      8

                      25.2
                      Other services from non-Federal sources
                      8
                      8
                      8

                      25.3
                      Other goods and services from Federal sources
                      34
                      35
                      35

                      26.0
                      Supplies and materials
                      2
                      2
                      2

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      113
                      115
                      116

                      99.0
                      Reimbursable obligations
                      5
                      6
                      6

                      99.5
                      Adjustment for rounding
                      1
                      2
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      119
                      123
                      123

          Employment Summary

                      Identification code 020–1804–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      383
                      391
                      386

                      2001
                      Reimbursable civilian full-time equivalent employment
                      31
                      31
                      31

             Cybersecurity Enhancement AccountFor salaries and expenses for enhanced cybersecurity for systems operated by the Department of the Treasury, $27,264,000,
                   to remain available until September 30, 2020: Provided, That amounts made available under this heading shall be in addition
                   to other amounts available to Treasury offices and bureaus for cybersecurity.

          Program and Financing (in millions of dollars)

                      Identification code 020–1855–0–1–808
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Treasury-wide

                      27

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      27

                      1930
                      Total budgetary resources available

                      27

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      27

                      3020
                      Outlays (gross)

                      –22

                      3050
                      Unpaid obligations, end of year

                      5

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      5

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      27

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      22

                      4180
                      Budget authority, net (total)

                      27

                      4190
                      Outlays, net (total)

                      22

             Trillions of dollars are accounted for and processed by the Department of the Treasury's information technology (IT) systems
                and therefore they are a constant target for sophisticated threat actors. To more proactively and strategically protect Treasury
                systems against cybersecurity threats, the Budget proposes a centralized Cybersecurity Enhancement Account. The account supports
                Department-wide and Bureau-specific investments for critical IT improvements including the systems identified as High Value
                Assets. Furthermore, the centralization of funds will allow Treasury to more nimbly respond in the event of a cybersecurity
                incident as well as leverage enterprise-wide services and capabilities across the components of the Department.

          Object Classification (in millions of dollars)

                      Identification code 020–1855–0–1–808
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      2

                      12.1
                      Civilian personnel benefits

                      1

                      25.1
                      Advisory and assistance services

                      6

                      25.2
                      Other services from non-Federal sources

                      2

                      25.3
                      Other goods and services from Federal sources

                      3

                      31.0
                      Equipment

                      13

                      99.0
                      Direct obligations

                      27

                      99.9
                      Total new obligations, unexpired accounts

                      27

          Employment Summary

                      Identification code 020–1855–0–1–808
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment

                      19

             Department-wide systems and capital investments programs
             (including transfer of funds)For development and acquisition of automatic data processing equipment, software, and services and for repairs and renovations
                to buildings owned by the Department of the Treasury, $4,426,000, to remain available until September 30, 2020: Provided, That these funds shall be transferred to accounts and in amounts as necessary to satisfy the requirements of the Department's
                offices, bureaus, and other organizations: Provided further, That this transfer authority shall be in addition to any other transfer authority provided in this Act: Provided further, That none of the funds appropriated under this heading shall be used to support or supplement "Internal Revenue Service,
                Operations Support" or "Internal Revenue Service, Business Systems Modernization".
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0115–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Department-wide Systems and Capital Investments Programs (Direct)
                      1
                      5
                      4

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      8
                      8

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      5
                      5
                      4

                      1930
                      Total budgetary resources available
                      9
                      13
                      12

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      8
                      8
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      2
                      4

                      3010
                      New obligations, unexpired accounts
                      1
                      5
                      4

                      3020
                      Outlays (gross)
                      –1
                      –3
                      –4

                      3050
                      Unpaid obligations, end of year
                      2
                      4
                      4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2
                      4

                      3200
                      Obligated balance, end of year
                      2
                      4
                      4

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5
                      5
                      4

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      2
                      2

                      4011
                      Outlays from discretionary balances
                      1
                      1
                      2

                      4020
                      Outlays, gross (total)
                      1
                      3
                      4

                      4180
                      Budget authority, net (total)
                      5
                      5
                      4

                      4190
                      Outlays, net (total)
                      1
                      3
                      4

             This account is authorized to be used by Treasury's offices and bureaus to modernize business processes and increase efficiency
                through technology and infrastructure investments.

          Object Classification (in millions of dollars)

                      Identification code 020–0115–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      1

                      25.2
                      Other services from non-Federal sources

                      3

                      32.0
                      Land and structures

                      2
                      4

                      99.0
                      Direct obligations
                      1
                      5
                      4

                      99.9
                      Total new obligations, unexpired accounts
                      1
                      5
                      4

             Office of inspector general
             Salaries and expensesFor necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
                $34,112,000, including hire of passenger motor vehicles; of which not to exceed $100,000 shall be available for unforeseen emergencies
                of a confidential nature, to be allocated and expended under the direction of the Inspector General of the Treasury; of which
                up to $2,800,000 to remain available until September 30, 2019, shall be for audits and investigations conducted pursuant to section 1608 of the Resources and Ecosystems Sustainability,
                Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (33 U.S.C. 1321 note); and of which not
                to exceed $1,000 shall be available for official reception and representation expenses.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0106–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Audits
                      24
                      28
                      26

                      0002
                      Investigations
                      9
                      7
                      8

                      0799
                      Total direct obligations
                      33
                      35
                      34

                      0801
                      Office of Inspector General (Reimbursable)
                      7
                      11
                      10

                      0900
                      Total new obligations, unexpired accounts
                      40
                      46
                      44

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      35
                      35
                      34

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3
                      11
                      10

                      1701
                      Change in uncollected payments, Federal sources
                      4

                      1750
                      Spending auth from offsetting collections, disc (total)
                      7
                      11
                      10

                      1900
                      Budget authority (total)
                      42
                      46
                      44

                      1930
                      Total budgetary resources available
                      42
                      47
                      45

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      15
                      13
                      15

                      3010
                      New obligations, unexpired accounts
                      40
                      46
                      44

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      1

                      3020
                      Outlays (gross)
                      –43
                      –44
                      –44

                      3050
                      Unpaid obligations, end of year
                      13
                      15
                      15

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –5
                      –4
                      –4

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      5

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –4
                      –4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      9
                      11

                      3200
                      Obligated balance, end of year
                      9
                      11
                      11

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      42
                      46
                      44

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      31
                      33
                      31

                      4011
                      Outlays from discretionary balances
                      12
                      11
                      13

                      4020
                      Outlays, gross (total)
                      43
                      44
                      44

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7
                      –11
                      –10

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      4052
                      Offsetting collections credited to expired accounts
                      4

                      4070
                      Budget authority, net (discretionary)
                      35
                      35
                      34

                      4080
                      Outlays, net (discretionary)
                      36
                      33
                      34

                      4180
                      Budget authority, net (total)
                      35
                      35
                      34

                      4190
                      Outlays, net (total)
                      36
                      33
                      34

             The Office of Inspector General (OIG) conducts audits and investigations designed to promote integrity, efficiency, and effectiveness
                in programs and operations within the Department and across the OIG's jurisdiction, as well as to keep the Secretary and the
                Congress fully and currently informed of problems and deficiencies in the administration of such programs and operations.
                The OIG conducts audits and investigations of Treasury programs and operations except those under jurisdictional oversight
                of the Treasury Inspector General for Tax Administration and the Special Inspector General for the Troubled Asset Relief Program.
                Additionally, the Treasury Inspector General functions as Chair of the Council of Inspectors General on Financial Oversight.
                Finally, the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States
                Act (RESTORE Act) tasked the OIG with oversight of all projects, programs, and operations of the Gulf Coast Restoration Trust
                Fund (Trust Fund), which extends to the Gulf Coast Ecosystem Restoration Council.

             The 2018 request for the OIG will be used to fund critical audit, investigative, and other mission support activities to meet
                the requirements of the Inspector General Act, and a number of other statutes including, but not limited to: 1) Cybersecurity
                Act of 2015; 2) Dodd-Frank Wall Street Reform and Consumer Protection Act; 3) Federal Information Security Management Act
                (FISMA); 4) Government Management Reform Act; 5) Improper Payments Elimination and Recovery Act; 6) Digital Accountability
                and Transparency Act of 2014; 7) Federal Deposit Insurance Act; 8) Small Business Jobs Act of 2010; and 9) RESTORE Act. Specific
                mandates include audits of the Department's financial statements, the Department's compliance with FISMA, the Department's
                actions in implementing cybersecurity information sharing, and failed insured depository institutions regulated by Treasury.
                With the resources available after mandated requirements are met, the OIG will conduct audits and reviews of the Department's
                highest risk programs and operations such as: 1) cyber threats; 2) efforts to promote spending transparency and to prevent
                and detect improper payments; 3) anti-money laundering and terrorist financing/Bank Secrecy Act enforcement; 4) management
                of Treasury's authorities intended to support and improve the economy, including administration of the Trust Fund. The OIG
                will also respond to stakeholder requests.

             The Office of Audit expects to complete 100 percent of statutory audits by the required deadline and to complete 74 audit
                products in 2018. The Office will continue to provide oversight, on a reimbursable basis, of the Small Business Lending Fund.
                The program was created by the Small Business Jobs Act of 2010 and assigned to the Department of the Treasury for management
                and execution.

             In 2018, the OIG Office of Investigations will continue to investigate all reports of fraud, waste, and abuse and other criminal
                activity impacting Treasury programs and operations, such as financial programs including Treasury grants where fraud involving
                improper payments are found. The Office of Investigations will continue proactive efforts to detect, investigate, and deter
                electronic crimes and other threats to Treasury's physical and IT critical infrastructure and will continue current efforts
                to aggressively investigate, close, and refer cases for criminal prosecution, civil litigation, or corrective administrative
                action in a timely manner.

          Object Classification (in millions of dollars)

                      Identification code 020–0106–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      17
                      19
                      18

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      18
                      20
                      19

                      12.1
                      Civilian personnel benefits
                      7
                      6
                      6

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      1
                      1
                      2

                      25.2
                      Other services from non-Federal sources
                      2
                      3
                      2

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      33
                      35
                      34

                      99.0
                      Reimbursable obligations
                      6
                      11
                      10

                      99.5
                      Adjustment for rounding
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      40
                      46
                      44

          Employment Summary

                      Identification code 020–0106–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      164
                      194
                      175

                      2001
                      Reimbursable civilian full-time equivalent employment
                      6
                      19
                      5

             Treasury inspector general for tax administration
             Salaries and expensesFor necessary expenses of the Treasury Inspector General for Tax Administration in carrying out the Inspector General Act
                of 1978, as amended, including purchase and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services authorized
                by 5 U.S.C. 3109, at such rates as may be determined by the Inspector General for Tax Administration; $161,113,000, of which $5,000,000 shall remain available until September 30, 2019; of which not to exceed $6,000,000 shall be available for official travel expenses; of which not to exceed $500,000 shall
                be available for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the
                Inspector General for Tax Administration; and of which not to exceed $1,500 shall be available for official reception and
                representation expenses.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0119–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Audit
                      60
                      65
                      63

                      0002
                      Investigations
                      108
                      102
                      98

                      0799
                      Total direct obligations
                      168
                      167
                      161

                      0801
                      Treasury Inspector General for Tax Administration (Reimbursable)

                      1
                      1

                      0900
                      Total new obligations, unexpired accounts
                      168
                      168
                      162

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      4
                      4

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      167
                      167
                      161

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1
                      1
                      1

                      1900
                      Budget authority (total)
                      168
                      168
                      162

                      1930
                      Total budgetary resources available
                      173
                      172
                      166

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      14
                      17
                      16

                      3010
                      New obligations, unexpired accounts
                      168
                      168
                      162

                      3020
                      Outlays (gross)
                      –165
                      –169
                      –163

                      3050
                      Unpaid obligations, end of year
                      17
                      16
                      15

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1
                      –1
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –1
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      13
                      16
                      15

                      3200
                      Obligated balance, end of year
                      16
                      15
                      14

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      168
                      168
                      162

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      152
                      155
                      149

                      4011
                      Outlays from discretionary balances
                      13
                      14
                      14

                      4020
                      Outlays, gross (total)
                      165
                      169
                      163

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1
                      –1
                      –1

                      4180
                      Budget authority, net (total)
                      167
                      167
                      161

                      4190
                      Outlays, net (total)
                      164
                      168
                      162

             The Treasury Inspector General for Tax Administration (TIGTA), an independent office within the Department of the Treasury,
                provides oversight of the Internal Revenue Service (IRS), the IRS Chief Counsel and the IRS Oversight Board. TIGTA conducts
                audit, investigative, inspection and evaluation services that promote economy, efficiency, and integrity in the administration
                of the Internal Revenue laws. TIGTA protects the public's confidence in the tax system by conducting investigations of allegations
                of IRS employee misconduct, protecting IRS facilities and data, and investigating allegations of bribery or impersonation
                of the IRS. TIGTA is also responsible for identifying and recommending strategies to address IRS management challenges and
                implementing the Department's priorities.

             In 2018, TIGTA's Office of Investigations (OI) will concentrate on three core areas: 1) employee integrity; 2) employee and
                infrastructure security; and 3) external attempts to corrupt tax administration. As the principal law enforcement agency responsible
                for protecting the integrity of Federal tax administration, OI protects the IRS's ability to process approximately 245 million
                tax returns and collect over $3.3 trillion in annual revenue for the Federal Government.

             In 2018, TIGTA's Office of Audit (OA) will focus on the major management and performance challenges confronting the IRS by
                prioritizing statutory audit coverage and high-risk audit work. The statutory coverage will include audits mandated by the
                IRS Restructuring and Reform Act of 1998 and other statutory authorities and standards involving cybersecurity, taxpayer privacy
                and rights, and financial management. The core of TIGTA's audit work will continue to focus on high-risk tax administration
                areas such as: 1) improving enforcement of tax laws to increase revenue; 2) minimizing identity theft opportunities and enhancing
                the efficiency of the IRS; and 3) monitoring the IRS's progress in achieving its strategic goals. Audits will address areas
                of concern to the Congress, the Secretary of the Treasury, and the IRS Commissioner. OA's 2016 highlights include issuing
                89 audit reports, and generating approximately $14.6 billion in potential financial benefits.

             In 2018, TIGTA's Office of Inspections and Evaluations (I&E) will conduct strategic reviews of tax administration problems,
                as well as responsive, timely, and cost-effective inspections and evaluations of challenging areas in IRS programs. I&E's
                oversight includes inspecting IRS's compliance with established system controls and operating procedures and evaluating IRS
                operations for high-risk systemic inefficiencies.

          Object Classification (in millions of dollars)

                      Identification code 020–0119–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      86
                      88
                      85

                      11.5
                      Other personnel compensation
                      8
                      9
                      8

                      11.9
                      Total personnel compensation
                      94
                      97
                      93

                      12.1
                      Civilian personnel benefits
                      37
                      38
                      37

                      21.0
                      Travel and transportation of persons
                      5
                      3
                      3

                      23.1
                      Rental payments to GSA
                      9
                      9
                      9

                      23.3
                      Communications, utilities, and miscellaneous charges

                      1

                      25.1
                      Advisory and assistance services
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      10
                      9
                      9

                      25.7
                      Operation and maintenance of equipment
                      3
                      2
                      2

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      5
                      4
                      4

                      99.0
                      Direct obligations
                      167
                      167
                      161

                      99.0
                      Reimbursable obligations

                      1
                      1

                      99.5
                      Adjustment for rounding
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      168
                      168
                      162

          Employment Summary

                      Identification code 020–0119–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      787
                      859
                      819

                      2001
                      Reimbursable civilian full-time equivalent employment
                      2
                      2
                      2

             Counterterrorism Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–0117–0–1–751
                      2016 actual
                      2017 est.
                      2018 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             This fund was created to reimburse any Department of the Treasury component for the costs of providing support to counter,
                investigate, or prosecute terrorism.  Most of the balances in this account were transferred to the Department of Homeland
                Security in accordance with the Homeland Security Act of 2002 (P.L. 107–296).  This schedule reflects remaining balances in
                the account available to Treasury components.

             Terrorism Insurance Program

             Program and Financing (in millions of dollars)

                      Identification code 020–0123–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Base Administrative Expenses
                      2
                      3
                      3

                      0003
                      Projected Payments to Insurers

                      45
                      130

                      0900
                      Total new obligations, unexpired accounts
                      2
                      48
                      133

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2
                      48
                      133

                      1930
                      Total budgetary resources available
                      2
                      48
                      133

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      2
                      48
                      133

                      3020
                      Outlays (gross)
                      –2
                      –48
                      –133

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2
                      48
                      133

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2
                      48
                      133

                      4180
                      Budget authority, net (total)
                      2
                      48
                      133

                      4190
                      Outlays, net (total)
                      2
                      48
                      133

             The Terrorism Risk Insurance Program Reauthorization Act of 2015 (P.L. 114–1) reauthorized and revised the program established
                by the Terrorism Risk Insurance Act (TRIA) of 2002 (P.L. 107–297). The 2015 Act extended the Terrorism Risk Insurance Program
                for six years, through December 31, 2020, and made several program changes to reduce the Federal liability associated with
                Federal payments of terrorism risk insurance losses. The Budget baseline includes the estimated Federal cost of providing
                payments in connection with terrorism risk insurance losses. There have been no prior payments under the Program. While the
                Budget does not forecast any specific payment triggering events, the Budget includes estimates representing the weighted average
                of payments over a full range of possible scenarios, most of which include no notional payment triggering events and some
                of which include notional triggering events of varying magnitude. Relying upon this methodology, the Budget baseline projects
                net spending of $37 million for 2018, $446 million over the 2018–2022 period, and $519 million over the 2018–2027 period.

          Object Classification (in millions of dollars)

                      Identification code 020–0123–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      42.0
                      Insurance claims and indemnities

                      45
                      130

                      99.0
                      Direct obligations
                      2
                      48
                      133

                      99.9
                      Total new obligations, unexpired accounts
                      2
                      48
                      133

          Employment Summary

                      Identification code 020–0123–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      3
                      10
                      10

             Treasury Forfeiture Fund
             (Cancellation)
             Of the unobligated balances available under this heading, $876,000,000 are hereby permanently cancelled not later than September 30, 2018.
             (Including Return of Funds)In addition, of amounts in the Treasury Forfeiture Fund, $38,800,000 from funds paid to the United States Government by BNP
                   Paribas S.A. as part of, or related to, a plea agreement dated June 27, 2014, entered into between the Department of Justice
                   and BNP Paribas S.A., and subject to a consent order entered by the United States District Court for the Southern District
                   of New York on May 1, 2015, in United States v. BNPP, No. 14 Cr. 460 (S.D.N.Y.), are hereby returned to the General Fund of
                   the Treasury.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5697–0–2–751
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      1,344
                      1,041
                      1,010

                      Receipts:

                      Current law:

                      1110
                      Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                      877
                      475
                      413

                      1140
                      Earnings on Investments, Treasury Forfeiture Fund
                      8
                      8
                      3

                      1199
                      Total current law receipts
                      885
                      483
                      416

                      1999
                      Total receipts
                      885
                      483
                      416

                      2000
                      Total: Balances and receipts
                      2,229
                      1,524
                      1,426

                      Appropriations:

                      Current law:

                      2101
                      Treasury Forfeiture Fund
                      –884
                      –483
                      –416

                      2103
                      Treasury Forfeiture Fund
                      –1,343
                      –1,000
                      –969

                      2132
                      Treasury Forfeiture Fund

                      876

                      2132
                      Treasury Forfeiture Fund
                      1,000

                      2132
                      Treasury Forfeiture Fund

                      93

                      2134
                      Treasury Forfeiture Fund
                      39

                      2199
                      Total current law appropriations
                      –1,188
                      –514
                      –1,385

                      2999
                      Total appropriations
                      –1,188
                      –514
                      –1,385

                      5098
                      Return of funds to Treasury

                      –39

                      5099
                      Balance, end of year
                      1,041
                      1,010
                      2

          Program and Financing (in millions of dollars)

                      Identification code 020–5697–0–2–751
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Asset forfeiture fund
                      509
                      743
                      580

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      97
                      1,034
                      835

                      1021
                      Recoveries of prior year unpaid obligations
                      4,058
                      30
                      30

                      1050
                      Unobligated balance (total)
                      4,155
                      1,064
                      865

                      Budget authority:

                      Appropriations, discretionary:

                      1130
                      Appropriations permanently reduced

                      –876

                      1132
                      Appropriations temporarily reduced

                      –876

                      1160
                      Appropriation, discretionary (total)

                      –876
                      –876

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      884
                      483
                      416

                      1203
                      Appropriation (previously unavailable)
                      1,343
                      1,000
                      969

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –3,800

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –1,000

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced

                      –93

                      1234
                      Appropriations precluded from obligation
                      –39

                      1260
                      Appropriations, mandatory (total)
                      –2,612
                      1,390
                      1,385

                      1900
                      Budget authority (total)
                      –2,612
                      514
                      509

                      1930
                      Total budgetary resources available
                      1,543
                      1,578
                      1,374

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,034
                      835
                      794

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,779
                      653
                      786

                      3010
                      New obligations, unexpired accounts
                      509
                      743
                      580

                      3020
                      Outlays (gross)
                      –577
                      –580
                      –546

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –4,058
                      –30
                      –30

                      3050
                      Unpaid obligations, end of year
                      653
                      786
                      790

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4,779
                      653
                      786

                      3200
                      Obligated balance, end of year
                      653
                      786
                      790

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      –876
                      –876

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      –438
                      –438

                      4011
                      Outlays from discretionary balances

                      –219

                      4020
                      Outlays, gross (total)

                      –438
                      –657

                      Mandatory:

                      4090
                      Budget authority, gross
                      –2,612
                      1,390
                      1,385

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      159
                      489
                      489

                      4101
                      Outlays from mandatory balances
                      418
                      529
                      714

                      4110
                      Outlays, gross (total)
                      577
                      1,018
                      1,203

                      4180
                      Budget authority, net (total)
                      –2,612
                      514
                      509

                      4190
                      Outlays, net (total)
                      577
                      580
                      546

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      6,191
                      2,690
                      2,612

                      5001
                      Total investments, EOY: Federal securities: Par value
                      2,690
                      2,612
                      1,537

             The mission of the Treasury Forfeiture Fund (Fund) is to affirmatively influence the consistent and strategic use of asset
                forfeiture by law enforcement bureaus that participate in the Fund to disrupt and dismantle criminal enterprises. The Fund
                supports Federal, state, and local law enforcement's use of asset forfeiture to punish and deter criminal activity. Proceeds
                from non-tax forfeitures made by participating bureaus of the Department of the Treasury and the Department of Homeland Security
                are deposited into the Fund. Such proceeds are available to pay or reimburse certain costs and expenses related to seizures
                and forfeitures that occur pursuant to laws enforced by the bureaus and other expenses authorized by 31 U.S.C. 9705. Forfeiture
                proceeds can also be used to fund Federal law enforcement-related activities based on requests from Federal agencies and evaluation
                by the Secretary of the Treasury.

             The Budget proposes to permanently cancel $876 million of unobligated balances. The Budget also proposes to return $39 million
                from a judicial settlement to the General Fund of the Treasury, made unavailable to the Fund by the Consolidated Appropriations
                Act, 2016 (P.L. 114–113).

          Object Classification (in millions of dollars)

                      Identification code 020–5697–0–2–751
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      63
                      78
                      41

                      25.3
                      Other goods and services from Federal sources
                      166
                      223
                      116

                      41.0
                      Grants, subsidies, and contributions
                      189
                      372
                      373

                      44.0
                      Refunds
                      34
                      70
                      50

                      94.0
                      Financial transfers
                      57

                      99.0
                      Direct obligations
                      509
                      743
                      580

                      99.9
                      Total new obligations, unexpired accounts
                      509
                      743
                      580

             Financial Research Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5590–0–2–376
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      7
                      7
                      6

                      Receipts:

                      Current law:

                      1110
                      Fees and Assessments, Financial Research Fund
                      104
                      86
                      62

                      2000
                      Total: Balances and receipts
                      111
                      93
                      68

                      Appropriations:

                      Current law:

                      2101
                      Financial Research Fund
                      –104
                      –86
                      –62

                      2103
                      Financial Research Fund
                      –7
                      –7
                      –6

                      2132
                      Financial Research Fund
                      7
                      6

                      2199
                      Total current law appropriations
                      –104
                      –87
                      –68

                      2999
                      Total appropriations
                      –104
                      –87
                      –68

                      5099
                      Balance, end of year
                      7
                      6

          Program and Financing (in millions of dollars)

                      Identification code 020–5590–0–2–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0002
                      FSOC
                      7
                      8
                      8

                      0003
                      FDIC Payments
                      7
                      5
                      4

                      0091
                      FSOC subtotal
                      14
                      13
                      12

                      0101
                      OFR
                      95
                      101
                      76

                      0900
                      Total new obligations, unexpired accounts
                      109
                      114
                      88

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      80
                      80
                      60

                      1021
                      Recoveries of prior year unpaid obligations
                      5
                      7
                      4

                      1050
                      Unobligated balance (total)
                      85
                      87
                      64

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      104
                      86
                      62

                      1203
                      Appropriation (previously unavailable)
                      7
                      7
                      6

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –7
                      –6

                      1260
                      Appropriations, mandatory (total)
                      104
                      87
                      68

                      1930
                      Total budgetary resources available
                      189
                      174
                      132

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      80
                      60
                      44

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      32
                      37
                      56

                      3010
                      New obligations, unexpired accounts
                      109
                      114
                      88

                      3020
                      Outlays (gross)
                      –99
                      –88
                      –90

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5
                      –7
                      –4

                      3050
                      Unpaid obligations, end of year
                      37
                      56
                      50

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      32
                      37
                      56

                      3200
                      Obligated balance, end of year
                      37
                      56
                      50

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      104
                      87
                      68

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      23
                      22

                      4101
                      Outlays from mandatory balances
                      99
                      65
                      68

                      4110
                      Outlays, gross (total)
                      99
                      88
                      90

                      4180
                      Budget authority, net (total)
                      104
                      87
                      68

                      4190
                      Outlays, net (total)
                      99
                      88
                      90

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      118
                      114
                      116

                      5001
                      Total investments, EOY: Federal securities: Par value
                      114
                      116
                      94

             The Office of Financial Research (OFR) and the Financial Stability Oversight Council (Council), whose expenses are paid for
                out of the Financial Research Fund, were established under the Dodd-Frank Wall Street Reform and Consumer Protection Act (the
                Act) (P.L. 111–203).

             The OFR was established to serve the Council, its member agencies, and the public by improving the quality, transparency,
                and accessibility of financial data and information, by conducting and sponsoring research related to financial stability,
                and by promoting best practices in risk management. The OFR is an office within the Department of the Treasury.

             The Council is comprised of 10 voting members, including all Federal financial regulators, and five non-voting members. The
                Secretary of the Treasury serves as Chair of the Council. The Council's purpose is to identify risks to the financial stability
                of the United States, promote market discipline, and respond to emerging threats to the stability of the U.S. financial system.

             As required under Section 210(n)(10) of the Act, the Council's expenses also include reimbursement of certain reasonable expenses
                incurred by the Federal Deposit Insurance Corporation in implementing Orderly Liquidation Authority, provided by Title II
                of the Act. These expenses are treated as expenses of the Council, and are estimated at $5 million in 2017 and $4 million
                in 2018.

             The OFR and the Council were funded through transfers from the Board of Governors of the Federal Reserve System until July
                20, 2012. Subsequently, the OFR and the Council have been funded through assessments on certain bank holding companies with
                total consolidated assets of $50 billion or greater and nonbank financial companies supervised by the Board of Governors.
                Expenses of the Council are considered expenses of, and are paid by, the OFR.  Projected fees and assessments are estimates
                and may change.

             As directed in the Executive Order on Core Principles for Regulating the U.S. Financial System, the Secretary of the Treasury,
                in consultation with the heads of the member agencies of the Council, is conducting a thorough review of the extent to which
                existing laws, regulations, and other Government policies promote (or inhibit) these Core Principles. The Financial Research
                Fund is being evaluated as part of that review.

          Object Classification (in millions of dollars)

                      Identification code 020–5590–0–2–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      35
                      38
                      24

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      36
                      39
                      25

                      12.1
                      Civilian personnel benefits
                      12
                      13
                      8

                      21.0
                      Travel and transportation of persons
                      1
                      1

                      25.1
                      Advisory and assistance services
                      11
                      17
                      13

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      33
                      26
                      25

                      26.0
                      Supplies and materials
                      9
                      8
                      8

                      31.0
                      Equipment
                      6
                      9
                      8

                      99.0
                      Direct obligations
                      109
                      114
                      88

                      99.9
                      Total new obligations, unexpired accounts
                      109
                      114
                      88

          Employment Summary

                      Identification code 020–5590–0–2–376
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      230
                      246
                      160

             Presidential Election Campaign Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5081–0–2–808
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      2
                      2
                      3

                      Receipts:

                      Current law:

                      1110
                      Presidential Election Campaign Fund
                      29
                      50
                      50

                      2000
                      Total: Balances and receipts
                      31
                      52
                      53

                      Appropriations:

                      Current law:

                      2101
                      Presidential Election Campaign Fund
                      –29
                      –50
                      –50

                      2103
                      Presidential Election Campaign Fund
                      –2
                      –2
                      –3

                      2132
                      Presidential Election Campaign Fund
                      2
                      3

                      2199
                      Total current law appropriations
                      –29
                      –49
                      –53

                      2999
                      Total appropriations
                      –29
                      –49
                      –53

                      5099
                      Balance, end of year
                      2
                      3

          Program and Financing (in millions of dollars)

                      Identification code 020–5081–0–2–808
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Presidential Election Campaigns
                      2
                      48
                      52

                      0003
                      NIH Pediatric Research Fund Transfer

                      1
                      1

                      0900
                      Total new obligations (object class 41.0)
                      2
                      49
                      53

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      289
                      316
                      316

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      29
                      50
                      50

                      1203
                      Appropriation (Sequestration pop-up, Authorizing Committee)
                      2
                      2
                      3

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –2
                      –3

                      1260
                      Appropriations, mandatory (total)
                      29
                      49
                      53

                      1930
                      Total budgetary resources available
                      318
                      365
                      369

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      316
                      316
                      316

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      48

                      3010
                      New obligations, unexpired accounts
                      2
                      49
                      53

                      3020
                      Outlays (gross)
                      –2
                      –1

                      3050
                      Unpaid obligations, end of year

                      48
                      101

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      48

                      3200
                      Obligated balance, end of year

                      48
                      101

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      29
                      49
                      53

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      2
                      1

                      4180
                      Budget authority, net (total)
                      29
                      49
                      53

                      4190
                      Outlays, net (total)
                      2
                      1

             Individual Federal income tax returns include an optional Federal income tax designation of $3 that an individual may elect
                to be paid to the Presidential Election Campaign Fund (PECF).  The Department of the Treasury collects the income tax designations
                and makes distributions from the PECF to qualified presidential candidates and, starting in 2014, to the Pediatric Research
                Initiative Fund at the National Institutes of Health (NIH). Money for the public funding of presidential election campaigns
                can only come from the PECF; if the PECF were to exhaust its fund balances, no other public funding could be used.

             The Federal Election Commission administers the public funding program, determining which candidates are eligible, the amount
                to which they are entitled, and auditing their use of funds. Current uses of the PECF are provided below.

             Matching Funds for Presidential Primary Candidates — Upon certification by the Federal Election Commission and based on a demonstration of broad national support, adherence
                to spending limits, and other qualifications, every eligible presidential primary candidate is entitled to receive $250 in
                Federal matching funds for the first eligible $250 of private contributions received from an individual. The private contributions
                must be received after the beginning of the calendar year immediately preceding the election year through the end of the calendar
                year of the election.

             Candidates for General Elections — By statute, eligible candidates of each major party in a presidential election are entitled to equal payments in an amount
                that may not exceed $20 million (adjusted for inflation since 1974) per party.  Eligibility for this funding depends on meeting
                several criteria, such as agreeing to limit spending to amounts specified by campaign finance laws. In addition, candidates
                from new parties, minor parties, and non-major parties who receive in excess of 5 percent of the popular vote may be entitled
                to a pro rata portion of the major party amount in the general election.

             Nominating Party Conventions — On April 3, 2014, the President signed into law the Gabriella Miller Kids First Research Act, P.L. 113–94. This Act amended
                the Internal Revenue Code to terminate the entitlement of any political party to a payment from the PECF for a presidential
                nominating convention. The Act also mandated the transfer of amounts in the PECF for nominating party conventions to a 10-Year
                Pediatric Research Initiative Fund at NIH and authorized appropriations for the Fund.

             Exchange Stabilization Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4444–0–3–155
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      38,159
                      39,774
                      39,831

                      1021
                      Recoveries of prior year unpaid obligations
                      279

                      1026
                      Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                      1,281

                      1050
                      Unobligated balance (total)
                      39,719
                      39,774
                      39,831

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      55
                      57
                      80

                      1930
                      Total budgetary resources available
                      39,774
                      39,831
                      39,911

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      39,774
                      39,831
                      39,911

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      54,778
                      54,499
                      54,499

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –279

                      3050
                      Unpaid obligations, end of year
                      54,499
                      54,499
                      54,499

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      54,778
                      54,499
                      54,499

                      3200
                      Obligated balance, end of year
                      54,499
                      54,499
                      54,499

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      55
                      57
                      80

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4121
                      Interest on Federal securities
                      –44
                      –91
                      –84

                      4123
                      Non-Federal sources
                      –11
                      34
                      4

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –55
                      –57
                      –80

                      4170
                      Outlays, net (mandatory)
                      –55
                      –57
                      –80

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –55
                      –57
                      –80

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      20,773
                      22,680
                      22,060

                      5001
                      Total investments, EOY: Federal securities: Par value
                      22,680
                      22,060
                      22,120

             Under the law creating the Exchange Stabilization Fund (ESF), section 10 of the Gold Reserve Act of 1934, as amended, codified
                at 31 U.S.C. 5302, the Secretary of the Treasury, with the approval of the President, is authorized to deal in gold, foreign
                exchange, and other instruments of credit and securities, as the Secretary considers necessary, consistent with U.S. obligations
                in the International Monetary Fund (IMF) regarding orderly exchange arrangements and a stable system of exchange rates. All
                earnings and interest accruing to the ESF are available for the purposes thereof. Transactions in Special Drawing Rights (SDRs)
                and U.S. holdings of SDRs are administered by the fund. By law, the fund is not available to pay administrative expenses.

             Since 1934, the principal sources of the fund's income have been earnings on investments held by the fund, including interest
                earned on fund holdings of U.S. Government securities.

             The amounts reflected in the 2017 and 2018 estimates entail only projected net interest earnings on ESF assets. The estimates
                are subject to considerable variance, depending on changes in the amount and composition of assets and the interest rates
                applied to investments. In addition, these estimates make no attempt to forecast gains or losses on SDR valuation or foreign
                currency valuation.

          Balance Sheet (in millions of dollars)

                      Identification code 020–4444–0–3–155
                      2015 actual
                      2016 actual

                      ASSETS:

                      Federal assets:

                      Investments in US securities:

                      1102
                      Treasury securities, par
                      22,644
                      22,680

                      1201
                      Non-Federal assets: Foreign Currency Investments
                      20,029
                      21,598

                      1801
                      Other Federal assets: Special Drawing Rights
                      50,336
                      50,058

                      1999
                      Total assets
                      93,009
                      94,336

                      LIABILITIES:

                      2207
                      Non-Federal liabilities: Other
                      54,779
                      54,499

                      NET POSITION:

                      3100
                      Unexpended appropriations
                      200
                      200

                      3300
                      Cumulative results of operations
                      38,030
                      39,637

                      3999
                      Total net position
                      38,230
                      39,837

                      4999
                      Total liabilities and net position
                      93,009
                      94,336

             Treasury Franchise Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4560–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0802
                      Financial Management Administrative Support Service
                      157
                      163
                      174

                      0804
                      Information Technology Services
                      193
                      207
                      190

                      0806
                      Shared Services Program
                      229
                      236
                      225

                      0900
                      Total new obligations, unexpired accounts
                      579
                      606
                      589

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      160
                      174
                      149

                      1021
                      Recoveries of prior year unpaid obligations
                      6
                      16
                      24

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      167
                      190
                      173

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      589
                      565
                      589

                      1701
                      Change in uncollected payments, Federal sources
                      –3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      586
                      565
                      589

                      1930
                      Total budgetary resources available
                      753
                      755
                      762

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      174
                      149
                      173

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      129
                      157
                      142

                      3010
                      New obligations, unexpired accounts
                      579
                      606
                      589

                      3020
                      Outlays (gross)
                      –545
                      –605
                      –589

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –6
                      –16
                      –24

                      3050
                      Unpaid obligations, end of year
                      157
                      142
                      118

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –27
                      –24
                      –24

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –24
                      –24
                      –24

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      102
                      133
                      118

                      3200
                      Obligated balance, end of year
                      133
                      118
                      94

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      586
                      565
                      589

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      456
                      486
                      507

                      4011
                      Outlays from discretionary balances
                      89
                      119
                      82

                      4020
                      Outlays, gross (total)
                      545
                      605
                      589

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –590
                      –565
                      –589

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      3

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      4

                      4080
                      Outlays, net (discretionary)
                      –45
                      40

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –45
                      40

             The Treasury Franchise Fund (the Fund) was established by P.L. 104–208, made permanent by P.L. 108–447 and codified as 31
                U.S.C. 322, note. The Fund is revolving in nature and provides financial management, procurement, travel, human resources,
                and information technology services through its three business lines: the Administrative Resource Center (ARC) Administrative
                Services, ARC Information Technology Services, and the Shared Services Program (SSP).  Services are provided to Federal customers
                on a reimbursable, fee-for-service basis.

          Object Classification (in millions of dollars)

                      Identification code 020–4560–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      132
                      145
                      150

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      4
                      4
                      5

                      11.9
                      Total personnel compensation
                      137
                      150
                      156

                      12.1
                      Civilian personnel benefits
                      46
                      52
                      54

                      21.0
                      Travel and transportation of persons
                      1
                      2
                      2

                      23.1
                      Rental payments to GSA

                      5
                      5

                      23.3
                      Communications, utilities, and miscellaneous charges
                      66
                      69
                      67

                      25.1
                      Advisory and assistance services
                      67
                      39
                      29

                      25.2
                      Other services from non-Federal sources
                      40
                      20
                      26

                      25.3
                      Other goods and services from Federal sources
                      90
                      118
                      120

                      25.4
                      Operation and maintenance of facilities
                      4

                      25.7
                      Operation and maintenance of equipment
                      74
                      106
                      97

                      26.0
                      Supplies and materials
                      1
                      4
                      1

                      31.0
                      Equipment
                      53
                      40
                      31

                      99.0
                      Reimbursable obligations
                      579
                      605
                      588

                      99.5
                      Adjustment for rounding

                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      579
                      606
                      589

          Employment Summary

                      Identification code 020–4560–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,715
                      1,794
                      1,848

             Grants for Specified Energy Property in Lieu of Tax Credits, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 020–0140–0–1–271
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Grants for Specified Energy Property in Lieu of Tax Credits, Rec (Direct)
                      126
                      978
                      300

                      0900
                      Total new obligations (object class 41.0)
                      126
                      978
                      300

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      135
                      1,050
                      300

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –9
                      –72

                      1260
                      Appropriations, mandatory (total)
                      126
                      978
                      300

                      1930
                      Total budgetary resources available
                      126
                      978
                      300

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      32

                      3010
                      New obligations, unexpired accounts
                      126
                      978
                      300

                      3020
                      Outlays (gross)
                      –94
                      –1,010
                      –300

                      3050
                      Unpaid obligations, end of year
                      32

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      32

                      3200
                      Obligated balance, end of year
                      32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      126
                      978
                      300

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      94
                      978
                      300

                      4101
                      Outlays from mandatory balances

                      32

                      4110
                      Outlays, gross (total)
                      94
                      1,010
                      300

                      4180
                      Budget authority, net (total)
                      126
                      978
                      300

                      4190
                      Outlays, net (total)
                      94
                      1,010
                      300

             Section 1603 of the American Recovery and Reinvestment Act of 2009 requires the Secretary of the Treasury to make payments
                in lieu of tax credits to entities that place in service specified energy property. In the Tax Relief, Unemployment Insurance
                Reauthorization and Job Creation Act of 2010 (P.L. 111–312), section 707(a) extended for one year, through 2011, the time
                within which certain eligible property must be placed in service or start construction. In some cases, if construction began
                in 2009, 2010, or 2011, the payment can be claimed for property placed in service before 2013, 2014, or 2017, depending on
                the type of property. This account presents the estimated disbursements.

             In general, projects that meet the eligibility criteria for the investment tax credit (ITC) are eligible for the payments.
                These projects include qualified renewable energy facilities that meet the eligibility criteria for the production tax credit
                (PTC) and have elected to instead claim the ITC. An entity receiving a Section 1603 payment for specified energy property
                may not also claim the ITC or the PTC with respect to the same property.

             Community Development Financial Institutions Fund Program Account

             To carry out the Riegle Community Development and Regulatory Improvements Act of 1994 (subtitle A of title I of Public Law
                103–325), including services authorized by section 3109 of title 5, United States Code, but at rates for individuals not to
                exceed the per diem rate equivalent to the rate for EX-3, $14,000,000, to be used for administrative expenses, including administration of CDFI fund programs and the New Markets Tax Credit Program:
                   Provided, That during fiscal year 2018, none of the funds available under this heading are available for the cost, as defined in section 502 of the Congressional
                Budget Act of 1974, of commitments to guarantee bonds and notes under section 114A of the Riegle Community Development and
                Regulatory Improvement Act of 1994 (12 U.S.C. 4713a): Provided further, That commitments to guarantee bonds and notes under such section 114A shall not exceed $500,000,000: Provided further, That such section 114A shall remain in effect until September 30, 2018.

          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–1881–0–1–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0009
                      General Administrative Expenses
                      23
                      24
                      14

                      0012
                      Financial Assistance
                      148
                      162
                      3

                      0014
                      Native American/Hawaiian Program
                      16
                      15

                      0026
                      Healthy Food Initiative
                      23
                      22

                      0028
                      Bank Enterprise Award
                      1
                      19
                      19

                      0050
                      Mandatory No Year Account

                      5

                      0091
                      Direct program activities, subtotal
                      211
                      247
                      36

                      Credit program obligations:

                      0701
                      Direct loan subsidy

                      3

                      0705
                      Reestimates of direct loan subsidy
                      4

                      0706
                      Interest on reestimates of direct loan subsidy
                      1
                      1

                      0791
                      Direct program activities, subtotal
                      5
                      4

                      0900
                      Total new obligations, unexpired accounts
                      216
                      251
                      36

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      35
                      22

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      3
                      30

                      1021
                      Recoveries of prior year unpaid obligations
                      2
                      3
                      3

                      1033
                      Recoveries of prior year paid obligations
                      1

                      1050
                      Unobligated balance (total)
                      11
                      38
                      25

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      234
                      234
                      14

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5
                      1

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1

                      1900
                      Budget authority (total)
                      240
                      235
                      14

                      1930
                      Total budgetary resources available
                      251
                      273
                      39

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      35
                      22
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      230
                      224
                      240

                      3010
                      New obligations, unexpired accounts
                      216
                      251
                      36

                      3020
                      Outlays (gross)
                      –219
                      –232
                      –180

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2
                      –3
                      –3

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      224
                      240
                      93

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      230
                      224
                      240

                      3200
                      Obligated balance, end of year
                      224
                      240
                      93

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      235
                      234
                      14

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      21
                      24
                      14

                      4011
                      Outlays from discretionary balances
                      195
                      203
                      165

                      4020
                      Outlays, gross (total)
                      216
                      227
                      179

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –2

                      Additional offsets against gross budget authority only:

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1

                      4060
                      Additional offsets against budget authority only (total)
                      1

                      4070
                      Budget authority, net (discretionary)
                      234
                      234
                      14

                      4080
                      Outlays, net (discretionary)
                      214
                      227
                      179

                      Mandatory:

                      4090
                      Budget authority, gross
                      5
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3
                      1

                      4101
                      Outlays from mandatory balances

                      4
                      1

                      4110
                      Outlays, gross (total)
                      3
                      5
                      1

                      4180
                      Budget authority, net (total)
                      239
                      235
                      14

                      4190
                      Outlays, net (total)
                      217
                      232
                      180

                      Memorandum (non-add) entries:

                      5010
                      Total investments, SOY: non-Fed securities: Market value
                      17
                      17
                      17

                      5011
                      Total investments, EOY: non-Fed securities: Market value
                      17
                      17

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 020–1881–0–1–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Community Development Financial Institutions Prog Fin Assist.
                      2
                      25

                      115002
                      Bond Guarantee Program
                      265
                      432
                      500

                      115999
                      Total direct loan levels
                      267
                      457
                      500

                      Direct loan subsidy (in percent):

                      132001
                      Community Development Financial Institutions Prog Fin Assist.
                      12.38
                      11.53
                      0.00

                      132002
                      Bond Guarantee Program
                      –2.50
                      0.00
                      0.00

                      132999
                      Weighted average subsidy rate
                      –2.39
                      0.63
                      0.00

                      Direct loan subsidy budget authority:

                      133001
                      Community Development Financial Institutions Prog Fin Assist.

                      3

                      133002
                      Bond Guarantee Program
                      –7

                      133999
                      Total subsidy budget authority
                      –7
                      3

                      Direct loan subsidy outlays:

                      134001
                      Community Development Financial Institutions Prog Fin Assist.
                      2
                      3

                      134002
                      Bond Guarantee Program
                      –5

                      134999
                      Total subsidy outlays
                      –3
                      3

                      Direct loan reestimates:

                      135001
                      Community Development Financial Institutions Prog Fin Assist.
                      1
                      –1

                      135002
                      Bond Guarantee Program
                      3
                      –6

                      135999
                      Total direct loan reestimates
                      4
                      –7

             The Community Development Financial Institutions (CDFI) Fund promotes economic and community development through investment
                in and assistance to CDFIs, which include community development banks, credit unions, loan funds, and venture capital funds,
                in order to expand the availability of financial services and affordable credit for underserved populations, including distressed
                urban, rural, Native American, Native Hawaiian, and Alaska Native communities.

             The 2018 Budget eliminates new program funding for discretionary programs including the Bank Enterprise Award Program (BEA
                Program), CDFI Program, the Native American CDFI Assistance Program (NACA Program), and the Healthy Food Financing Initiative
                (HFFI). The 2018 Budget requests $14 million in administrative funding to support management of the CDFI Bond Guarantee Program
                (BGP) and the New Markets Tax Credit Program, as well as on-going certification and compliance monitoring for all programs
                including the BEA Program, CDFI Program, NACA Program and HFFI.

             The CDFI Fund's BGP supports CDFI lending and investment activity by providing a source of long-term capital in low-income
                and underserved communities. The proceeds of guaranteed bonds spur job creation among small businesses and entrepreneurs,
                and provide needed financing for infrastructure development projects such as charter schools and affordable housing. The Budget
                proposes to extend the program's authorization, with an annual guarantee level not to exceed $500 million. The Budget also
                proposes reforms to the CDFI BGP to increase participation and ensure credit-worthy CDFIs have access to this important source
                of capital while continuing to maintain strong protections against credit risk. The CDFI BGP will continue to operate at no
                budgetary cost for new issuances.

          Object Classification (in millions of dollars)

                      Identification code 020–1881–0–1–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      9
                      9
                      5

                      12.1
                      Civilian personnel benefits
                      3
                      3
                      2

                      25.1
                      Advisory and assistance services
                      5
                      4

                      25.3
                      Other goods and services from Federal sources
                      6
                      5
                      5

                      25.7
                      Operation and maintenance of equipment
                      1

                      2

                      31.0
                      Equipment

                      3

                      41.0
                      Grants, subsidies, and contributions
                      192
                      227
                      22

                      99.0
                      Direct obligations
                      216
                      251
                      36

                      99.9
                      Total new obligations, unexpired accounts
                      216
                      251
                      36

          Employment Summary

                      Identification code 020–1881–0–1–451
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      77
                      77
                      42

             Community Development Financial Institutions Fund Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4088–0–3–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      267
                      457
                      500

                      0713
                      Payment of interest to Treasury
                      3
                      3
                      3

                      0715
                      Payments of interest to FFB
                      11

                      0740
                      Negative subsidy obligations
                      7

                      0742
                      Downward reestimates paid to receipt accounts
                      1
                      8

                      0900
                      Total new obligations, unexpired accounts
                      289
                      468
                      503

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1

                      9

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1023
                      Unobligated balances applied to repay debt
                      –1

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –2

                      1050
                      Unobligated balance (total)

                      9

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      276
                      456
                      500

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      26
                      34
                      50

                      1801
                      Change in uncollected payments, Federal sources

                      1
                      1

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –13
                      –14
                      –20

                      1850
                      Spending auth from offsetting collections, mand (total)
                      13
                      21
                      31

                      1900
                      Budget authority (total)
                      289
                      477
                      531

                      1930
                      Total budgetary resources available
                      289
                      477
                      540

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      9
                      37

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      750
                      806
                      855

                      3010
                      New obligations, unexpired accounts
                      289
                      468
                      503

                      3020
                      Outlays (gross)
                      –231
                      –419
                      –491

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3050
                      Unpaid obligations, end of year
                      806
                      855
                      867

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1
                      –1
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired

                      –1
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –2
                      –3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      749
                      805
                      853

                      3200
                      Obligated balance, end of year
                      805
                      853
                      864

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      289
                      477
                      531

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      231
                      419
                      491

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –6
                      –6

                      4122
                      Interest on uninvested funds
                      –4
                      –4
                      –5

                      4123
                      Non-Federal sources - Interest repayments
                      –7
                      –8
                      –15

                      4123
                      Non-Federal sources - Principal Repayments
                      –9
                      –16
                      –30

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –26
                      –34
                      –50

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired

                      –1
                      –1

                      4160
                      Budget authority, net (mandatory)
                      263
                      442
                      480

                      4170
                      Outlays, net (mandatory)
                      205
                      385
                      441

                      4180
                      Budget authority, net (total)
                      263
                      442
                      480

                      4190
                      Outlays, net (total)
                      205
                      385
                      441

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4088–0–3–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Direct loan obligations from current-year authority
                      267
                      457
                      500

                      1150
                      Total direct loan obligations
                      267
                      457
                      500

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      76
                      76
                      477

                      1231
                      Disbursements: Direct loan disbursements
                      6
                      419
                      331

                      1251
                      Repayments: Repayments and prepayments
                      –5
                      –16
                      –30

                      1263
                      Write-offs for default: Direct loans
                      –1
                      –2
                      –2

                      1290
                      Outstanding, end of year
                      76
                      477
                      776

          Balance Sheet (in millions of dollars)

                      Identification code 020–4088–0–3–451
                      2015 actual
                      2016 actual

                      ASSETS:

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      76
                      76

                      1405
                      Allowance for subsidy cost (-)
                      –14
                      –15

                      1499
                      Net present value of assets related to direct loans
                      62
                      61

                      1801
                      Other Federal assets: Cash and other monetary assets
                      1
                      1

                      1999
                      Total assets
                      63
                      62

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      63
                      62

                      2105
                      Other Liabilities without Related Budgetary Offset

                      2999
                      Total liabilities
                      63
                      62

                      4999
                      Total liabilities and net position
                      63
                      62

             Financial Innovation for Working Families Fund

             Office of Financial Stability

             Program and Financing (in millions of dollars)

                      Identification code 020–0128–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Office of Financial Stability (Direct)
                      134
                      107
                      83

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      153
                      107
                      83

                      1930
                      Total budgetary resources available
                      153
                      107
                      83

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –19

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      123
                      90
                      25

                      3010
                      New obligations, unexpired accounts
                      134
                      107
                      83

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      2

                      3020
                      Outlays (gross)
                      –139
                      –162
                      –87

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –30
                      –10

                      3050
                      Unpaid obligations, end of year
                      90
                      25
                      21

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      123
                      90
                      25

                      3200
                      Obligated balance, end of year
                      90
                      25
                      21

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      153
                      107
                      83

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      85
                      86
                      66

                      4101
                      Outlays from mandatory balances
                      54
                      76
                      21

                      4110
                      Outlays, gross (total)
                      139
                      162
                      87

                      4180
                      Budget authority, net (total)
                      153
                      107
                      83

                      4190
                      Outlays, net (total)
                      139
                      162
                      87

             The Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) authorized the establishment of the Troubled Asset
                Relief Program (TARP) and the Office of Financial Stability (OFS) to purchase and insure certain types of troubled assets
                for the purpose of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers.
                The Act gave the Secretary of the Treasury broad and flexible authority to purchase and insure mortgages and other troubled
                assets, as well as inject capital by taking limited equity positions, as needed to stabilize the financial markets. This account
                provides for the administrative costs of OFS, which oversees and manages TARP.

          Object Classification (in millions of dollars)

                      Identification code 020–0128–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      11.1
                      Direct obligations: Personnel compensation: Full-time permanent
                      8
                      7
                      6

                      11.9
                      Total personnel compensation
                      8
                      7
                      6

                      12.1
                      Civilian personnel benefits
                      3
                      2
                      1

                      25.1
                      Advisory and assistance services
                      10
                      13
                      10

                      25.2
                      Other services from non-Federal sources
                      99
                      73
                      55

                      25.3
                      Other goods and services from Federal sources
                      14
                      12
                      11

                      99.9
                      Total new obligations, unexpired accounts
                      134
                      107
                      83

          Employment Summary

                      Identification code 020–0128–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      67
                      53
                      43

             Troubled Asset Relief Program Account

             Program and Financing (in millions of dollars)

                      Identification code 020–0132–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      510
                      8

                      0706
                      Interest on reestimates of direct loan subsidy
                      38
                      2

                      0900
                      Total new obligations (object class 41.0)
                      548
                      10

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      548
                      10

                      1930
                      Total budgetary resources available
                      548
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      548
                      10

                      3020
                      Outlays (gross)
                      –548
                      –10

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      548
                      10

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      548
                      10

                      4180
                      Budget authority, net (total)
                      548
                      10

                      4190
                      Outlays, net (total)
                      548
                      10

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 020–0132–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan reestimates:

                      135001
                      Automotive Industry Financing Program
                      –108
                      8

                      135999
                      Total direct loan reestimates
                      –108
                      8

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) and required by the Federal Credit
                Reform Act of 1990, as amended, this account records the subsidy costs associated with Troubled Asset Relief Program (TARP)
                direct loans obligated and loan guarantees (including modifications of direct loans or loan guarantees that resulted from
                obligations or commitments in any year). The subsidy amounts are estimated on a present value basis using a risk-adjusted
                discount rate, as required by EESA.

             The authority to make new financial commitments via TARP expired on October 3, 2010, under the terms of EESA. However, Treasury
                can continue to execute commitments entered into before October 3, 2010. For more details, please see the Budgetary Effects
                of the Troubled Asset Relief Program chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4277–0–3–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0739
                      Disposition Fees
                      13

                      0742
                      Downward reestimates paid to receipt accounts
                      138
                      2

                      0743
                      Interest on downward reestimates
                      518

                      0900
                      Total new obligations, unexpired accounts
                      669
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      109
                      6
                      6

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      13

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Offsetting collections
                      553
                      15

                      1825
                      Spending authority from offsetting collections applied to repay debt

                      –13

                      1850
                      Spending auth from offsetting collections, mand (total)
                      553
                      2

                      1900
                      Budget authority (total)
                      566
                      2

                      1930
                      Total budgetary resources available
                      675
                      8
                      6

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      6
                      6
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      669
                      2

                      3020
                      Outlays (gross)
                      –669
                      –2

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      566
                      2

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      669
                      2

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –548
                      –10

                      4123
                      Principal
                      –5
                      –5

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –553
                      –15

                      4160
                      Budget authority, net (mandatory)
                      13
                      –13

                      4170
                      Outlays, net (mandatory)
                      116
                      –13

                      4180
                      Budget authority, net (total)
                      13
                      –13

                      4190
                      Outlays, net (total)
                      116
                      –13

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) and required by the Federal Credit Reform
                Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from direct
                loans obligated in 2008 and beyond (including modifications of direct loans that resulted from obligations in any year). The
                amounts in this account are a means of financing and are not included in the Budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 020–4277–0–3–376
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      109
                      5

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross

                      1401
                      Direct loans receivable, gross

                      1405
                      Allowance for subsidy cost (-)

                      1405
                      Allowance for subsidy cost (-)

                      1499
                      Net present value of assets related to direct loans

                      1999
                      Total assets
                      109
                      5

                      LIABILITIES:

                      Federal liabilities:

                      2104
                      Resources payable to Treasury
                      109
                      5

                      2105
                      Other

                      2999
                      Total upward reestimate subsidy BA [20–0132]
                      109
                      5

                      4999
                      Total liabilities and net position
                      109
                      5

             Troubled Asset Relief Program Equity Purchase Program

             Program and Financing (in millions of dollars)

                      Identification code 020–0134–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0703
                      Subsidy for modifications of direct loans
                      25

                      0705
                      Reestimates of direct loan subsidy
                      100
                      4

                      0706
                      Interest on reestimates of direct loan subsidy

                      2

                      0900
                      Total new obligations (object class 41.0)
                      125
                      6

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      125
                      6

                      1930
                      Total budgetary resources available
                      125
                      6

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      125
                      6

                      3020
                      Outlays (gross)
                      –125
                      –6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      125
                      6

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      125
                      6

                      4180
                      Budget authority, net (total)
                      125
                      6

                      4190
                      Outlays, net (total)
                      125
                      6

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 020–0134–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan subsidy outlays:

                      134006
                      Community Development Capital Initiative
                      25

                      134999
                      Total subsidy outlays
                      25

                      Direct loan reestimates:

                      135001
                      Capital Purchase Program
                      –90
                      –37

                      135004
                      Automotive Industry Financing Program (Equity)
                      20

                      135006
                      Community Development Capital Initiative
                      –26
                      –42

                      135999
                      Total direct loan reestimates
                      –96
                      –79

             As authorized by the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343) and required by the Federal Credit
                Reform Act of 1990, as amended, this account records the subsidy costs associated with TARP equity purchase obligations (including
                modifications of equity purchases that resulted from obligations in any year). The subsidy amounts are estimated on a present
                value basis using a risk-adjusted discount rate, as required by EESA.

             The authority to make new financial commitments via TARP expired on October 3, 2010, under the terms of EESA. However, Treasury
                can continue to execute commitments entered into before October 3, 2010. For more details, please see the Budgetary Effects
                of the Troubled Asset Relief Program chapter in the Analytical Perspectives volume.

             Troubled Asset Relief Program Equity Purchase Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4278–0–3–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      16
                      40
                      17

                      0742
                      Downward reestimates paid to receipt accounts
                      57
                      41

                      0743
                      Interest on downward reestimates
                      140
                      44

                      0900
                      Total new obligations, unexpired accounts
                      213
                      125
                      17

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      30
                      46
                      26

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      31
                      46
                      26

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      59

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      189
                      380
                      56

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –20
                      –275
                      –39

                      1850
                      Spending auth from offsetting collections, mand (total)
                      169
                      105
                      17

                      1900
                      Budget authority (total)
                      228
                      105
                      17

                      1930
                      Total budgetary resources available
                      259
                      151
                      43

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      46
                      26
                      26

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1

                      3010
                      New obligations, unexpired accounts
                      213
                      125
                      17

                      3020
                      Outlays (gross)
                      –213
                      –125
                      –17

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      228
                      105
                      17

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      213
                      125
                      17

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –125
                      –6

                      4122
                      Interest on uninvested funds
                      –1
                      –14
                      –2

                      4123
                      Dividends
                      –9
                      –6
                      –3

                      4123
                      Warrants
                      –4
                      –61
                      –31

                      4123
                      Redemption
                      –50
                      –293
                      –20

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –189
                      –380
                      –56

                      4160
                      Budget authority, net (mandatory)
                      39
                      –275
                      –39

                      4170
                      Outlays, net (mandatory)
                      24
                      –255
                      –39

                      4180
                      Budget authority, net (total)
                      39
                      –275
                      –39

                      4190
                      Outlays, net (total)
                      24
                      –255
                      –39

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4278–0–3–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      714
                      630
                      316

                      1251
                      Repayments: Repayments and prepayments
                      –50
                      –293
                      –20

                      1263
                      Write-offs for default: Direct loans
                      –34
                      –21
                      –6

                      1290
                      Outstanding, end of year
                      630
                      316
                      290

             As authorized by the Emergency Economic Stabilization Act of 2008 (P.L. 110–343) and required by the Federal Credit Reform
                Act of 1990, as amended, this non-budgetary account records all cash flows to and from the Government resulting from equity
                purchases obligated in 2008 and beyond (including modifications of equity purchases that resulted from obligations in any
                year). The amounts in this account are a means of financing and are not included in the Budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 020–4278–0–3–376
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      31
                      46

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      714
                      630

                      1405
                      Allowance for subsidy cost (-)
                      –2,359
                      –220

                      1405
                      Allowance for subsidy cost (-)
                      2,127
                      80

                      1499
                      Net present value of assets related to direct loans
                      482
                      490

                      1999
                      Total assets
                      513
                      536

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      418
                      457

                      2105
                      Other
                      95
                      79

                      2999
                      Total liabilities
                      513
                      536

                      4999
                      Total liabilities and net position
                      513
                      536

             Troubled Asset Relief Program, Housing Programs

             Program and Financing (in millions of dollars)

                      Identification code 020–0136–0–1–604
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Additional Authority for Hardest Hit Fund
                      2,000

                      0100
                      Direct program activities, subtotal
                      2,000

                      0900
                      Total new obligations (object class 41.0)
                      2,000

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8,159
                      1
                      81

                      1021
                      Recoveries of prior year unpaid obligations
                      2,001
                      80

                      1031
                      Other balances not available
                      –8,159

                      1050
                      Unobligated balance (total)
                      2,001
                      81
                      81

                      1930
                      Total budgetary resources available
                      2,001
                      81
                      81

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      81
                      81

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      19,459
                      15,170
                      11,354

                      3010
                      New obligations, unexpired accounts
                      2,000

                      3020
                      Outlays (gross)
                      –4,288
                      –3,736
                      –2,646

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2,001
                      –80

                      3050
                      Unpaid obligations, end of year
                      15,170
                      11,354
                      8,708

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      19,459
                      15,170
                      11,354

                      3200
                      Obligated balance, end of year
                      15,170
                      11,354
                      8,708

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      4,288
                      3,736
                      2,646

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      4,288
                      3,736
                      2,646

                      Memorandum (non-add) entries:

                      5103
                      Unexpired unavailable balance, SOY: Fulfilled purpose

                      8,159
                      8,159

                      5104
                      Unexpired unavailable balance, EOY: Fulfilled purpose
                      8,159
                      8,159
                      8,159

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 020–0136–0–1–604
                      2016 actual
                      2017 est.
                      2018 est.

                      Guaranteed loan levels supportable by subsidy budget authority:

                      215001
                      FHA Refi Letter of Credit

                      200

                      Guaranteed loan subsidy (in percent):

                      232001
                      FHA Refi Letter of Credit
                      0.00
                      0.80
                      0.00

                      232999
                      Weighted average subsidy rate
                      0.00
                      0.80
                      0.00

                      Guaranteed loan subsidy budget authority:

                      233001
                      FHA Refi Letter of Credit

                      2

                      Guaranteed loan subsidy outlays:

                      234001
                      FHA Refi Letter of Credit

                      2

                      Guaranteed loan reestimates:

                      235001
                      FHA Refi Letter of Credit
                      –3
                      –3

             The Making Home Affordable (MHA) initiative was launched in March 2009 under the authority of sections 101 and 109 of the
                Emergency Economic Stabilization Act of 2008, as amended (EESA) (P.L. 110–343). The centerpiece of MHA is its first lien modification
                program, the Home Affordable Modification Program (HAMP), which offers affordable and sustainable mortgage modifications to
                responsible homeowners at risk of losing their homes to foreclosure. In December 2015, the Consolidated Appropriations Act,
                2016 (P.L. 114–113) codified the current application deadline of December 31, 2016, for MHA programs. Additionally, state
                housing finance agencies in 18 states and the District of Columbia that have been most heavily impacted by the housing crisis
                have been allocated a total of $9.6 billion under EESA through the Hardest Hit Fund (HHF) to initiate locally-tailored foreclosure
                prevention programs. The Consolidated Appropriations Act, 2016, extended Treasury's authority under EESA to incur certain
                obligations for the HHF through December 31, 2017, and granted Treasury the authority to obligate an additional $2 billion
                in funds to HHF states. Funds under EESA also support a Federal Housing Administration (FHA) refinance program that allows
                overleveraged homeowners to refinance into a new FHA-insured loan if their existing mortgage holders agree to a short refinance
                and to write down principal. For more details, please see the Budgetary Effects of the Troubled Asset Relief Program chapter
                in the Analytical Perspectives volume.

             Troubled Asset Relief Program, Housing Programs, Letter of Credit Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4329–0–3–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0711
                      Default claim payments on principal

                      1
                      1

                      0713
                      Payment of interest to Treasury

                      1
                      1

                      0742
                      Downward reestimates paid to receipt accounts
                      3
                      3

                      0900
                      Total new obligations, unexpired accounts
                      3
                      5
                      2

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      8
                      5

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      2

                      1930
                      Total budgetary resources available
                      11
                      10
                      5

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      8
                      5
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3
                      5
                      2

                      3020
                      Outlays (gross)
                      –3
                      –5
                      –2

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      3
                      5
                      2

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –2

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      3
                      3
                      2

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 020–4329–0–3–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Position with respect to appropriations act limitation on commitments:

                      2111
                      Guaranteed loan commitments from current-year authority

                      200

                      2150
                      Total guaranteed loan commitments

                      200

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      440
                      416
                      392

                      2251
                      Repayments and prepayments
                      –23
                      –23
                      –23

                      2263
                      Adjustments: Terminations for default that result in claim payments
                      –1
                      –1
                      –1

                      2290
                      Outstanding, end of year
                      416
                      392
                      368

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      55
                      55
                      55

          Balance Sheet (in millions of dollars)

                      Identification code 020–4329–0–3–371
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      11
                      8

                      1999
                      Total assets
                      11
                      8

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury

                      5

                      2204
                      Non-Federal liabilities: Liabilities for loan guarantees
                      11
                      3

                      2999
                      Total liabilities
                      11
                      8

                      4999
                      Total liabilities and net position
                      11
                      8

             special inspector general for the troubled asset relief program
             salaries and expensesFor necessary expenses of the Office of the Special Inspector General in carrying out the provisions of the Emergency Economic
                Stabilization Act of 2008 (Public Law 110–343), $20,297,000.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0133–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Special Inspector General for the Troubled Asset Relief Program (Direct)
                      41
                      46
                      33

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      19
                      18
                      13

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      41
                      41
                      20

                      1900
                      Budget authority (total)
                      41
                      41
                      20

                      1930
                      Total budgetary resources available
                      60
                      59
                      33

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      18
                      13

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      16
                      15
                      16

                      3010
                      New obligations, unexpired accounts
                      41
                      46
                      33

                      3020
                      Outlays (gross)
                      –40
                      –45
                      –28

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      15
                      16
                      21

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      16
                      15
                      16

                      3200
                      Obligated balance, end of year
                      15
                      16
                      21

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      41
                      41
                      20

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      32
                      33
                      16

                      4011
                      Outlays from discretionary balances
                      5
                      8
                      8

                      4020
                      Outlays, gross (total)
                      37
                      41
                      24

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3
                      4
                      4

                      4180
                      Budget authority, net (total)
                      41
                      41
                      20

                      4190
                      Outlays, net (total)
                      40
                      45
                      28

             The Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) was established by section 121
                of the Emergency Economic Stabilization Act of 2008 (EESA) (P.L. 110–343). SIGTARP is a Federal law enforcement agency that
                targets financial institution crime and is an independent watchdog protecting taxpayer dollars that fund TARP. Protecting
                taxpayer dollars and TARP programs drives SIGTARP's mission.

             In 2018, SIGTARP will continue to conduct criminal investigations into any parties suspected of a crime related to TARP. SIGTARP
                will also audit to identify costly waste, abuse, risk of fraud, and inefficiency.

             SIGTARP received an initial appropriation of $50 million in permanent, indefinite budget authority in EESA. The Public-Private
                Investment Program Improvement and Oversight Act of 2009 (12 U.S.C. 5231a) provided $15 million in supplemental funding to
                conduct audits and investigations of TARP programs designed to restart the asset-backed securities markets. Since 2010, SIGTARP
                has received annual appropriations to fund its operations.

             The 2018 Budget requests $20 million for SIGTARP, a reduction of 50 percent from the 2017 annualized CR level. Less than 1
                percent of TARP investments remain outstanding, the application periods for the Federal Housing Administration Refinance program
                and Making Home Affordable initiative have ended, and nearly 80 percent of Housing Finance Agency Hardest Hit Fund disbursements
                have occurred.

          Object Classification (in millions of dollars)

                      Identification code 020–0133–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      16
                      22
                      12

                      11.3
                      Other than full-time permanent
                      1
                      2
                      1

                      11.5
                      Other personnel compensation
                      2
                      2
                      1

                      11.9
                      Total personnel compensation
                      19
                      26
                      14

                      12.1
                      Civilian personnel benefits
                      6
                      8
                      5

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      3
                      3
                      1

                      25.3
                      Other goods and services from Federal sources
                      11
                      8
                      11

                      99.0
                      Direct obligations
                      40
                      46
                      32

                      99.5
                      Adjustment for rounding
                      1

                      1

                      99.9
                      Total new obligations, unexpired accounts
                      41
                      46
                      33

          Employment Summary

                      Identification code 020–0133–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      137
                      192
                      100

             Small Business Lending Fund Program Account

             Program and Financing (in millions of dollars)

                      Identification code 020–0141–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0709
                      Administrative expenses
                      6
                      12
                      13

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7
                      13
                      13

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –1
                      –1

                      1260
                      Appropriations, mandatory (total)
                      6
                      12
                      13

                      1930
                      Total budgetary resources available
                      6
                      12
                      13

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      22
                      16
                      16

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      –4

                      3010
                      New obligations, unexpired accounts
                      6
                      12
                      13

                      3020
                      Outlays (gross)
                      –8
                      –12
                      –12

                      3050
                      Unpaid obligations, end of year
                      16
                      16
                      17

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      16
                      16

                      3200
                      Obligated balance, end of year
                      16
                      16
                      17

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      6
                      12
                      13

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4
                      10
                      10

                      4101
                      Outlays from mandatory balances
                      4
                      2
                      2

                      4110
                      Outlays, gross (total)
                      8
                      12
                      12

                      4180
                      Budget authority, net (total)
                      6
                      12
                      13

                      4190
                      Outlays, net (total)
                      8
                      12
                      12

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 020–0141–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan reestimates:

                      135001
                      Small Business Lending Fund Investments
                      –44
                      –25

                      Administrative expense data:

                      3510
                      Budget authority
                      6
                      13
                      14

                      3580
                      Outlays from balances
                      4
                      2
                      2

                      3590
                      Outlays from new authority
                      4
                      10
                      10

             Enacted into law as part of the Small Business Jobs Act of 2010 (P.L. 111–240), the Small Business Lending Fund (SBLF) is
                a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
                and community development loan funds (CDLFs) with assets of less than $10 billion.

             In total, the SBLF provided $4.0 billion to 332 community banks and CDLFs in 2011.

          Object Classification (in millions of dollars)

                      Identification code 020–0141–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services

                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1
                      6
                      6

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      99.0
                      Direct obligations
                      5
                      12
                      12

                      99.5
                      Adjustment for rounding
                      1

                      1

                      99.9
                      Total new obligations, unexpired accounts
                      6
                      12
                      13

          Employment Summary

                      Identification code 020–0141–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      11
                      7
                      8

             Small Business Lending Fund Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4349–0–3–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      31
                      9
                      7

                      0742
                      Downward reestimates paid to receipt accounts
                      40
                      22

                      0743
                      Interest on downward reestimates
                      4
                      3

                      0900
                      Total new obligations, unexpired accounts
                      75
                      34
                      7

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      109
                      33
                      11

                      1023
                      Unobligated balances applied to repay debt
                      –109

                      1050
                      Unobligated balance (total)

                      33
                      11

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,999
                      122
                      88

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1,891
                      –110
                      –85

                      1850
                      Spending auth from offsetting collections, mand (total)
                      108
                      12
                      3

                      1930
                      Total budgetary resources available
                      108
                      45
                      14

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      33
                      11
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      75
                      34
                      7

                      3020
                      Outlays (gross)
                      –75
                      –34
                      –7

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      108
                      12
                      3

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      75
                      34
                      7

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds
                      –15
                      –2
                      –2

                      4123
                      Non-Federal sources - Principal
                      –1,954
                      –96
                      –67

                      4123
                      Non-Federal sources - Dividends
                      –30
                      –24
                      –19

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,999
                      –122
                      –88

                      4160
                      Budget authority, net (mandatory)
                      –1,891
                      –110
                      –85

                      4170
                      Outlays, net (mandatory)
                      –1,924
                      –88
                      –81

                      4180
                      Budget authority, net (total)
                      –1,891
                      –110
                      –85

                      4190
                      Outlays, net (total)
                      –1,924
                      –88
                      –81

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4349–0–3–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      2,363
                      409
                      313

                      1251
                      Repayments: Repayments and prepayments
                      –1,954
                      –96
                      –67

                      1290
                      Outstanding, end of year
                      409
                      313
                      246

          Balance Sheet (in millions of dollars)

                      Identification code 020–4349–0–3–376
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      109
                      33

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      2,363
                      409

                      1405
                      Allowance for subsidy cost (-)
                      –10
                      20

                      1499
                      Net present value of assets related to direct loans
                      2,353
                      429

                      1999
                      Total assets
                      2,462
                      462

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      2,462
                      462

                      4999
                      Total liabilities and net position
                      2,462
                      462

             Allotment for Puerto Rico EITC Payments

             State Small Business Credit Initiative

             Program and Financing (in millions of dollars)

                      Identification code 020–0142–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Administrative Costs
                      6
                      7

                      0002
                      SSBCI Direct program activity

                      6

                      0900
                      Total new obligations, unexpired accounts
                      6
                      13

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      14
                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      5

                      1050
                      Unobligated balance (total)
                      20
                      14
                      1

                      1930
                      Total budgetary resources available
                      20
                      14
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      14
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      104
                      46
                      15

                      3010
                      New obligations, unexpired accounts
                      6
                      13

                      3020
                      Outlays (gross)
                      –59
                      –44
                      –7

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5

                      3050
                      Unpaid obligations, end of year
                      46
                      15
                      8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      104
                      46
                      15

                      3200
                      Obligated balance, end of year
                      46
                      15
                      8

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      59
                      44
                      7

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      59
                      44
                      7

             The Small Business Jobs Act of 2010 (P.L. 111–240) created the State Small Business Credit Initiative (SSBCI), which was funded
                with $1.5 billion, inclusive of administrative costs, to support state programs that leverage private lending and investing
                to help finance small businesses and manufacturers.

             SSBCI expires September 27, 2017, at which point states will retain any funds transferred by Treasury.

          Object Classification (in millions of dollars)

                      Identification code 020–0142–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      1
                      1

                      25.1
                      Advisory and assistance services
                      2
                      1

                      25.3
                      Other goods and services from Federal sources
                      2
                      4

                      41.0
                      Grants, subsidies, and contributions

                      6

                      99.0
                      Direct obligations
                      5
                      12

                      99.5
                      Adjustment for rounding
                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      6
                      13

          Employment Summary

                      Identification code 020–0142–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      10
                      9

             GSE Preferred Stock Purchase Agreements

             Program and Financing (in millions of dollars)

                      Identification code 020–0125–0–1–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      258,050
                      258,050
                      258,050

                      1930
                      Total budgetary resources available
                      258,050
                      258,050
                      258,050

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      258,050
                      258,050
                      258,050

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             In 2008, under temporary authority granted by section 1117 of the Housing and Economic Recovery Act of 2008 (P.L. 110–289),
                Treasury entered into agreements with Fannie Mae and Freddie Mac (the GSEs) to purchase senior preferred stock of each GSE
                and to provide up to $100 billion when needed to ensure that each company maintains a positive net worth. In May 2009, Treasury
                increased the Senior Preferred Stock Purchase Agreement (PSPA) funding commitment caps to $200 billion for each GSE, and in
                December 2009 Treasury modified the funding commitment caps in the PSPAs to be the greater of $200 billion or $200 billion
                plus cumulative net worth deficits experienced during 2010–2012, less any surplus remaining as of December 31, 2012. Based
                on the financial results reported by each GSE as of December 31, 2012, and under the terms of the PSPAs, the combined cumulative
                funding commitment cap for Fannie Mae and Freddie Mac was set at $445.5 billion. Treasury's authority to purchase obligations
                or other securities of the GSEs or to increase the funding commitment expired on December 31, 2009. Under the PSPAs, Treasury
                has maintained the solvency of the GSEs by providing $187.5 billion of investment to the GSEs. The PSPAs also require the
                GSEs to pay dividends to Treasury that are recorded as offsetting receipts and are not reflected in this expenditure account.
                Through March 31, 2017, the GSEs have paid $265.8 billion in dividend payments to Treasury on the senior preferred stock.

             GSE Mortgage-backed Securities Purchase Program Account

             Program and Financing (in millions of dollars)

                      Identification code 020–0126–0–1–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0010
                      Financial Agent Services
                      2
                      3
                      2

                      0900
                      Total new obligations, unexpired accounts (object class 25.2)
                      2
                      3
                      2

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1221
                      Appropriations transferred from other acct [020–1802]
                      3
                      3
                      2

                      1930
                      Total budgetary resources available
                      3
                      3
                      2

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      2
                      3
                      2

                      3020
                      Outlays (gross)
                      –2
                      –3
                      –2

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3
                      3
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      3
                      2

                      4101
                      Outlays from mandatory balances
                      1

                      4110
                      Outlays, gross (total)
                      2
                      3
                      2

                      4180
                      Budget authority, net (total)
                      3
                      3
                      2

                      4190
                      Outlays, net (total)
                      2
                      3
                      2

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 020–0126–0–1–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct loan reestimates:

                      135002
                      New Issue Bond Program SF
                      –15
                      –36

                      135003
                      New Issue Bond Program MF
                      –1
                      –2

                      135999
                      Total direct loan reestimates
                      –16
                      –38

             In September 2008, Treasury initiated a temporary program to purchase mortgage-backed securities (MBS) issued by Fannie Mae
                and Freddie Mac, which carry the GSEs' standard guarantee against default. The purpose of the program was to promote liquidity
                in the mortgage market and, thereby, affordable homeownership by stabilizing the interest rate spreads between mortgage rates
                and Treasury issuances. Treasury purchased $226 billion in MBS through December 31, 2009. In March of 2011, Treasury announced
                that it would begin selling off up to $10 billion of its MBS holdings per month, subject to market conditions. Treasury completed
                the orderly disposition of its MBS portfolio on March 19, 2012.

             Beginning in December 2009, Treasury implemented two additional programs as part of the Housing Finance Agencies Initiative
                to support state and local housing financing agencies (HFAs). Treasury purchased a participation interest in the Fannie Mae
                and Freddie Mac Temporary Credit and Liquidity Facilities to establish the Temporary Credit and Liquidity Program (TCLP),
                which provided HFAs with credit and liquidity facilities supporting up to $8.2 billion in existing HFA bonds, and temporarily
                replaced private market facilities that were expiring or imposing unusually high costs to the HFAs due to market conditions.
                The TCLP was originally to remain open to the end of calendar year 2012, but due to continued strain on the market for HFA
                liquidity facilities, Treasury granted an extension to the end of the calendar year 2015 for six HFAs. In July 2015, the last
                participating HFA received alternative liquidity facilities from private sector banks, resulting in the closure of the TCLP.

             Under the New Issue Bond Program (NIBP) Treasury purchased $15.3 billion in securities of Fannie Mae and Freddie Mac backed
                by new HFA housing bonds, supporting over 135,000 new mortgages and 40,000 rental housing units for working families. The
                original deadline for HFAs to use NIBP funds was December 31, 2010, but Treasury granted two one-year extensions until the
                end of 2012. The authority for all of the programs displayed in this account was provided in section 1117 of the Housing and
                Economic Recovery Act of 2008 (P.L. 110–289). As required by the Federal Credit Reform Act of 1990 as amended, this account
                records the subsidy costs associated with the GSE MBS purchase and State HFA programs, which are treated as direct loans for
                budget execution. The subsidy amounts are estimated on a present value basis.

             GSE Mortgage-backed Securities Purchase Direct Loan Financing Account

             Balance Sheet (in millions of dollars)

                      Identification code 020–4272–0–3–371
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      705
                      705

                      1999
                      Total assets
                      705
                      705

                      LIABILITIES:

                      2105
                      Federal liabilities: Other Liabilities without Related Budgetary Obligations
                      705
                      705

                      4999
                      Total liabilities and net position
                      705
                      705

             State HFA Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 020–4298–0–3–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      254
                      223
                      206

                      0742
                      Downward reestimates paid to receipt accounts
                      13
                      30

                      0743
                      Interest on downward reestimates
                      3
                      9

                      0900
                      Total new obligations, unexpired accounts
                      270
                      262
                      206

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      125
                      340
                      339

                      1023
                      Unobligated balances applied to repay debt
                      –125

                      1050
                      Unobligated balance (total)

                      340
                      339

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      17

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,493
                      655
                      474

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –900
                      –394
                      –269

                      1850
                      Spending auth from offsetting collections, mand (total)
                      593
                      261
                      205

                      1900
                      Budget authority (total)
                      610
                      261
                      205

                      1930
                      Total budgetary resources available
                      610
                      601
                      544

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      340
                      339
                      338

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1

                      3010
                      New obligations, unexpired accounts
                      270
                      262
                      206

                      3020
                      Outlays (gross)
                      –270
                      –261
                      –206

                      3050
                      Unpaid obligations, end of year

                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1

                      3200
                      Obligated balance, end of year

                      1
                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      610
                      261
                      205

                      Financing disbursements:

                      4110
                      Outlays, gross (total)
                      270
                      261
                      206

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds
                      –5
                      –12
                      –7

                      4123
                      Non-Federal sources - Interest
                      –212
                      –171
                      –159

                      4123
                      Non-Federal sources - Principal
                      –1,275
                      –472
                      –307

                      4123
                      Non-Federal sources - Other
                      –1

                      –1

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,493
                      –655
                      –474

                      4160
                      Budget authority, net (mandatory)
                      –883
                      –394
                      –269

                      4170
                      Outlays, net (mandatory)
                      –1,223
                      –394
                      –268

                      4180
                      Budget authority, net (total)
                      –883
                      –394
                      –269

                      4190
                      Outlays, net (total)
                      –1,223
                      –394
                      –268

          Status of Direct Loans (in millions of dollars)

                      Identification code 020–4298–0–3–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      7,783
                      6,508
                      6,036

                      1251
                      Repayments: Repayments and prepayments
                      –1,275
                      –472
                      –307

                      1290
                      Outstanding, end of year
                      6,508
                      6,036
                      5,729

          Balance Sheet (in millions of dollars)

                      Identification code 020–4298–0–3–371
                      2015 actual
                      2016 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      125
                      340

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      7,783
                      6,508

                      1405
                      Allowance for subsidy cost (-)
                      –865
                      –791

                      1499
                      Net present value of assets related to direct loans
                      6,918
                      5,717

                      1999
                      Total assets
                      7,043
                      6,057

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      7,043
                      6,057

                      4999
                      Total liabilities and net position
                      7,043
                      6,057

          Trust Funds
             Capital Magnet Fund, Community Development Financial Institutions

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–8524–0–7–451
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      7
                      8

                      Receipts:

                      Current law:

                      1130
                      Affordable Housing Allocation, Capital Magnet Fund
                      100
                      119
                      119

                      Proposed:

                      1230
                      Affordable Housing Allocation, Capital Magnet Fund

                      –119

                      1999
                      Total receipts
                      100
                      119

                      2000
                      Total: Balances and receipts
                      100
                      126
                      8

                      Appropriations:

                      Current law:

                      2101
                      Capital Magnet Fund, Community Development Financial Institutions
                      –100
                      –119
                      –119

                      2103
                      Capital Magnet Fund, Community Development Financial Institutions

                      –7
                      –8

                      2132
                      Capital Magnet Fund, Community Development Financial Institutions
                      7
                      8

                      2199
                      Total current law appropriations
                      –93
                      –118
                      –127

                      Proposed:

                      2201
                      Capital Magnet Fund, Community Development Financial Institutions

                      119

                      2999
                      Total appropriations
                      –93
                      –118
                      –8

                      5099
                      Balance, end of year
                      7
                      8

          Program and Financing (in millions of dollars)

                      Identification code 020–8524–0–7–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      CDFI Allocations
                      91

                      124

                      0002
                      CMF Administration

                      2
                      1

                      0900
                      Total new obligations
                      91
                      2
                      125

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      2
                      118

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      100
                      119
                      119

                      1203
                      Appropriation (previously unavailable)

                      7
                      8

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –7
                      –8

                      1260
                      Appropriations, mandatory (total)
                      93
                      118
                      127

                      1930
                      Total budgetary resources available
                      93
                      120
                      245

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      118
                      120

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      91

                      3010
                      New obligations, unexpired accounts
                      91
                      2
                      125

                      3020
                      Outlays (gross)

                      –93
                      –121

                      3050
                      Unpaid obligations, end of year
                      91

                      4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      91

                      3200
                      Obligated balance, end of year
                      91

                      4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      93
                      118
                      127

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      3

                      4101
                      Outlays from mandatory balances

                      91
                      118

                      4110
                      Outlays, gross (total)

                      93
                      121

                      4180
                      Budget authority, net (total)
                      93
                      118
                      127

                      4190
                      Outlays, net (total)

                      93
                      121

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      93
                      118
                      127

                      Outlays

                      93
                      121

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –119

                      Outlays

                      –2

                      Total:

                      Budget Authority
                      93
                      118
                      8

                      Outlays

                      93
                      119

             The purpose of the Capital Magnet Fund (CMF) is to provide financial assistance grants to Community Development Financial
                Institutions (CDFIs) and qualified nonprofit housing providers that would be leveraged to attract other financing sources
                for affordable housing and related economic development activities. The CMF was established by the Housing and Economic Recovery
                Act of 2008 (HERA) (PL 110–289). HERA directs Fannie Mae and Freddie Mac to set aside in each fiscal year 4.2 basis points
                of each dollar of the unpaid principal balance of new business purchases to be allocated to the CMF and the Housing Trust
                Fund. The Federal Housing Finance Agency (FHFA), as regulator for Fannie Mae and Freddie Mac, suspended these assessments
                in November 2008. In December 2014, the FHFA directed Fannie Mae and Freddie Mac to begin allocating funds to the CMF, and
                in September 2016 the CDFI Fund awarded 32 organizations $92 million in CMF grants. The 2018 Budget includes a legislative
                proposal to eliminate new funding for CMF effective in 2018.

          Object Classification (in millions of dollars)

                      Identification code 020–8524–0–7–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      1
                      1

                      25.1
                      Advisory and assistance services

                      1

                      41.0
                      Grants, subsidies, and contributions
                      91

                      124

                      99.9
                      Total new obligations, unexpired accounts
                      91
                      2
                      125

          Employment Summary

                      Identification code 020–8524–0–7–451
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment

                      7
                      6

             Capital Magnet Fund, Community Development Financial Institutions

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–8524–4–7–451
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      CDFI Allocations

                      –6

                      0900
                      Total new obligations (object class 41.0)

                      –6

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      –119

                      1930
                      Total budgetary resources available

                      –119

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      –113

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –6

                      3020
                      Outlays (gross)

                      2

                      3050
                      Unpaid obligations, end of year

                      –4

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      –4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –119

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –2

                      4180
                      Budget authority, net (total)

                      –119

                      4190
                      Outlays, net (total)

                      –2

             Gifts and Bequests

             Program and Financing (in millions of dollars)

                      Identification code 020–8790–0–7–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1
                      1
                      1

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1
                      1
                      1

             This account was established pursuant to 31 U.S.C. 321 to receive gifts and bequests to the Department. These funds support
                the restoration of the Treasury building and historical collection of art, furniture, and artifacts owned by the Department.
                The fund is also used as an endowment for Treasury's restored rooms.

             Financial Crimes Enforcement Network

             Federal Funds
             salaries and expensesFor necessary expenses of the Financial Crimes Enforcement Network, including hire of passenger motor vehicles; travel and
                training expenses of non-Federal and foreign government personnel to attend meetings and training concerned with domestic
                and foreign financial intelligence activities, law enforcement, and financial regulation; services authorized by 5 U.S.C.
                3109; not to exceed $10,000 for official reception and representation expenses; and for assistance to Federal law enforcement
                agencies, with or without reimbursement, $112,764,000, of which not to exceed $34,335,000 shall remain available until September 30, 2020.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0173–0–1–751
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      BSA administration and Analysis
                      112
                      113
                      113

                      0801
                      Reimbursable program activity
                      2
                      3
                      3

                      0900
                      Total new obligations, unexpired accounts
                      114
                      116
                      116

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      42
                      43
                      42

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      113
                      113
                      113

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected

                      2
                      2

                      1701
                      Change in uncollected payments, Federal sources
                      2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      2
                      2
                      2

                      1900
                      Budget authority (total)
                      115
                      115
                      115

                      1930
                      Total budgetary resources available
                      157
                      158
                      157

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      43
                      42
                      41

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      46
                      48
                      38

                      3010
                      New obligations, unexpired accounts
                      114
                      116
                      116

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      1

                      3020
                      Outlays (gross)
                      –110
                      –126
                      –122

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      48
                      38
                      32

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1

                      –2
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –2
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      46
                      46
                      36

                      3200
                      Obligated balance, end of year
                      46
                      36
                      30

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      115
                      115
                      115

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      60
                      87
                      87

                      4011
                      Outlays from discretionary balances
                      50
                      39
                      35

                      4020
                      Outlays, gross (total)
                      110
                      126
                      122

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources

                      –2
                      –2

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –2

                      4060
                      Additional offsets against budget authority only (total)
                      –2

                      4070
                      Budget authority, net (discretionary)
                      113
                      113
                      113

                      4080
                      Outlays, net (discretionary)
                      110
                      124
                      120

                      4180
                      Budget authority, net (total)
                      113
                      113
                      113

                      4190
                      Outlays, net (total)
                      110
                      124
                      120

             The mission of FinCEN is to safeguard the financial system from illicit use and combat money laundering and promote national
                security through the collection, analysis, and dissemination of financial intelligence and strategic use of financial authorities.
                FinCEN carries out its mission by exercising regulatory functions under the Bank Secrecy Act; targeting examination and enforcement
                efforts in high risk areas; receiving and maintaining financial transaction data; analyzing and disseminating the data for
                law enforcement purposes; and serving as the financial intelligence unit of the United States, which involves building global
                cooperation with counterpart organizations in foreign countries and international groups.

          Object Classification (in millions of dollars)

                      Identification code 020–0173–0–1–751
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      33
                      42
                      42

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      34
                      43
                      43

                      12.1
                      Civilian personnel benefits
                      11
                      12
                      12

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      2
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      28
                      16
                      16

                      25.3
                      Other goods and services from Federal sources
                      10
                      10
                      10

                      25.7
                      Operation and maintenance of equipment
                      16
                      18
                      18

                      31.0
                      Equipment
                      7
                      6
                      6

                      99.0
                      Direct obligations
                      112
                      113
                      113

                      99.0
                      Reimbursable obligations
                      2
                      3
                      3

                      99.9
                      Total new obligations, unexpired accounts
                      114
                      116
                      116

          Employment Summary

                      Identification code 020–0173–0–1–751
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      278
                      338
                      332

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1
                      1
                      1

             Fiscal Service

             Federal Funds
             Salaries and ExpensesFor necessary expenses of operations of the Bureau of the Fiscal Service, $330,837,000; of which not to exceed $4,210,000, to remain available until September 30, 2020, is for information systems modernization initiatives; and of which $5,000 shall be available for official reception and representation expenses.
          In addition, $165,000, to be derived from the Oil Spill Liability Trust Fund to reimburse administrative and personnel expenses
                for financial management of the Fund, as authorized by section 1012 of Public Law 101–380.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–0520–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      8
                      1
                      11

                      0198
                      Rounding adjustment
                      1

                      0199
                      Balance, start of year
                      9
                      1
                      11

                      Receipts:

                      Current law:

                      1130
                      Debt Collection, Non-federal Receipts
                      131
                      157
                      182

                      1140
                      Debt Collection Improvement Fund, Federal Receipts
                      23
                      25
                      26

                      1199
                      Total current law receipts
                      154
                      182
                      208

                      1999
                      Total receipts
                      154
                      182
                      208

                      2000
                      Total: Balances and receipts
                      163
                      183
                      219

                      Appropriations:

                      Current law:

                      2101
                      Salaries and Expenses
                      –163
                      –172
                      –175

                      2103
                      Salaries and Expenses
                      –1
                      –1
                      –1

                      2132
                      Salaries and Expenses
                      1
                      1

                      2199
                      Total current law appropriations
                      –163
                      –172
                      –176

                      2999
                      Total appropriations
                      –163
                      –172
                      –176

                      5098
                      Rounding adjustment
                      1

                      5099
                      Balance, end of year
                      1
                      11
                      43

          Program and Financing (in millions of dollars)

                      Identification code 020–0520–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Collections
                      37
                      40
                      36

                      0002
                      Debt Collection
                      160
                      172
                      175

                      0005
                      Accounting and Reporting
                      114
                      114
                      100

                      0006
                      Payments
                      128
                      124
                      112

                      0007
                      Retail Securities Services
                      71
                      71
                      69

                      0009
                      Wholesale Securities Services
                      14
                      14
                      14

                      0799
                      Total direct obligations
                      524
                      535
                      506

                      0801
                      Salaries and Expenses (Reimbursable)
                      191
                      199
                      203

                      0900
                      Total new obligations, unexpired accounts
                      715
                      734
                      709

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      109
                      87
                      87

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      17
                      17

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      1

                      1050
                      Unobligated balance (total)
                      110
                      87
                      87

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      364
                      363
                      331

                      Appropriations, mandatory:

                      1201
                      Special Fund 20–5445
                      163
                      172
                      175

                      1203
                      Appropriation (previously unavailable)
                      1
                      1
                      1

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –1
                      –1

                      1235
                      Capital transfer of appropriations to general fund
                      –22

                      1260
                      Appropriations, mandatory (total)
                      141
                      172
                      176

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      156
                      199
                      203

                      1701
                      Change in uncollected payments, Federal sources
                      34

                      1750
                      Spending auth from offsetting collections, disc (total)
                      190
                      199
                      203

                      1900
                      Budget authority (total)
                      695
                      734
                      710

                      1930
                      Total budgetary resources available
                      805
                      821
                      797

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –3

                      1941
                      Unexpired unobligated balance, end of year
                      87
                      87
                      88

                      Special and non-revolving trust funds:

                      1951
                      Unobligated balance expiring
                      2

                      1952
                      Expired unobligated balance, start of year
                      13

                      1953
                      Expired unobligated balance, end of year
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      90
                      110
                      214

                      3010
                      New obligations, unexpired accounts
                      715
                      734
                      709

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      6

                      3020
                      Outlays (gross)
                      –687
                      –630
                      –706

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –14

                      3050
                      Unpaid obligations, end of year
                      110
                      214
                      217

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –25
                      –38
                      –38

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –34

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      21

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –38
                      –38
                      –38

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      65
                      72
                      176

                      3200
                      Obligated balance, end of year
                      72
                      176
                      179

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      554
                      562
                      534

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      485
                      466
                      445

                      4011
                      Outlays from discretionary balances
                      46
                      79
                      95

                      4020
                      Outlays, gross (total)
                      531
                      545
                      540

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –178
                      –199
                      –203

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –178
                      –199
                      –203

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –34

                      4052
                      Offsetting collections credited to expired accounts
                      22

                      4060
                      Additional offsets against budget authority only (total)
                      –12

                      4070
                      Budget authority, net (discretionary)
                      364
                      363
                      331

                      4080
                      Outlays, net (discretionary)
                      353
                      346
                      337

                      Mandatory:

                      4090
                      Budget authority, gross
                      141
                      172
                      176

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      56
                      10
                      10

                      4101
                      Outlays from mandatory balances
                      100
                      75
                      156

                      4110
                      Outlays, gross (total)
                      156
                      85
                      166

                      4180
                      Budget authority, net (total)
                      505
                      535
                      507

                      4190
                      Outlays, net (total)
                      509
                      431
                      503

             The mission of the Fiscal Service is to promote the financial integrity and operational efficiency of the U.S. Government
                through exceptional accounting, financing, collections, payments, and shared services. Fiscal Service plays a key role in
                strengthening the Department's leadership in financial management across the Federal Government while maintaining existing
                core Federal financial management operations. This includes disbursing Federal Government payments; collecting receipts and
                delinquent debt; providing government-wide accounting and reporting services; borrowing the money needed to operate the Federal
                Government; accounting for the debt; and providing accounting and other reimbursable services to Government agencies.

             The Budget provides resources to support the core operational activities of the Fiscal Service, with a focus on increasing
                the number of electronic transactions with the public; reducing improper payments; improving the effectiveness of debt collection
                activities; and developing new solutions for streamlining government-wide accounting. The Budget also provides resources to
                support the Bureau's government-wide leadership role in spending transparency including necessary technology upgrades as well
                as continued support for execution of the Digital Accountability and Transparency Act of 2014.

          Object Classification (in millions of dollars)

                      Identification code 020–0520–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      163
                      175
                      175

                      11.3
                      Other than full-time permanent

                      2
                      2

                      11.5
                      Other personnel compensation
                      4
                      6
                      6

                      11.8
                      Special personal services payments

                      24
                      24

                      11.9
                      Total personnel compensation
                      167
                      207
                      207

                      12.1
                      Civilian personnel benefits
                      56
                      60
                      60

                      21.0
                      Travel and transportation of persons
                      3
                      3
                      3

                      23.1
                      Rental payments to GSA
                      30
                      27
                      28

                      23.2
                      Rental payments to others
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      9
                      10
                      10

                      25.1
                      Advisory and assistance services
                      30
                      27
                      18

                      25.2
                      Other services from non-Federal sources
                      28
                      28
                      19

                      25.3
                      Other goods and services from Federal sources
                      172
                      149
                      142

                      25.4
                      Operation and maintenance of facilities
                      2
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      6
                      6
                      6

                      26.0
                      Supplies and materials
                      3
                      3
                      3

                      31.0
                      Equipment
                      14
                      11
                      6

                      32.0
                      Land and structures
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      522
                      535
                      506

                      99.0
                      Reimbursable obligations
                      191
                      199
                      203

                      99.5
                      Adjustment for rounding
                      2

                      99.9
                      Total new obligations, unexpired accounts
                      715
                      734
                      709

          Employment Summary

                      Identification code 020–0520–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,845
                      2,110
                      2,097

                      2001
                      Reimbursable civilian full-time equivalent employment
                      199
                      10
                      10

             Reimbursements to Federal Reserve Banks

             Program and Financing (in millions of dollars)

                      Identification code 020–0562–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Reimbursements to Federal Reserve Banks (Direct)
                      134
                      148
                      149

                      Budgetary resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      5

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      129
                      148
                      149

                      1930
                      Total budgetary resources available
                      134
                      148
                      149

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      35
                      37
                      37

                      3010
                      New obligations, unexpired accounts
                      134
                      148
                      149

                      3020
                      Outlays (gross)
                      –127
                      –148
                      –149

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5

                      3050
                      Unpaid obligations, end of year
                      37
                      37
                      37

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      35
                      37
                      37

                      3200
                      Obligated balance, end of year
                      37
                      37
                      37

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      129
                      148
                      149

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      92
                      111
                      112

                      4101
                      Outlays from mandatory balances
                      35
                      37
                      37

                      4110
                      Outlays, gross (total)
                      127
                      148
                      149

                      4180
                      Budget authority, net (total)
                      129
                      148
                      149

                      4190
                      Outlays, net (total)
                      127
                      148
                      149

             This Fund was established by the Treasury, Postal Service, and General Government Appropriations Act of 1991 (P.L. 101–509,
                104 Stat. 1394) as a permanent, indefinite appropriation to reimburse the Federal Reserve Banks for acting as fiscal agents
                of the Federal Government in support of financing the public debt.

          Object Classification (in millions of dollars)

                      Identification code 020–0562–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      3

                      25.3
                      Other goods and services from Federal sources
                      131
                      148
                      149

                      99.9
                      Total new obligations, unexpired accounts
                      134
                      148
                      149

             Payment to the Resolution Funding Corporation

             Program and Financing (in millions of dollars)

                      Identification code 020–1851–0–1–908
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment to the Resolution Funding Corporation (Direct)
                      2,628
                      2,628
                      2,628

                      0900
                      Total new obligations (object class 41.0)
                      2,628
                      2,628
                      2,628

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,628
                      2,628
                      2,628

                      1930
                      Total budgetary resources available
                      2,628
                      2,628
                      2,628

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2,628
                      2,628
                      2,628

                      3020
                      Outlays (gross)
                      –2,628
                      –2,628
                      –2,628

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,628
                      2,628
                      2,628

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,628
                      2,628
                      2,628

                      4180
                      Budget authority, net (total)
                      2,628
                      2,628
                      2,628

                      4190
                      Outlays, net (total)
                      2,628
                      2,628
                      2,628

             The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (the Act) authorized and appropriated to the Secretary
                of the Treasury such sums as may be necessary to cover interest payments on obligations issued by the Resolution Funding Corporation
                (REFCORP). REFCORP was established under the Act to raise $31.2 billion for the Resolution Trust Corporation (RTC) in order
                to resolve savings institution insolvencies.

             Sources of payment for interest due on REFCORP obligations include REFCORP investment income, proceeds from the sale of assets
                or warrants acquired by the RTC, and annual contributions by the Federal Home Loan Banks. If these payment sources are insufficient
                to cover all interest costs, indefinite, mandatory funds appropriated to the Treasury shall be used to meet the shortfall.

             Hope Reserve Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5581–0–2–371
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      7
                      7

                      Receipts:

                      Current law:

                      1110
                      GSE Assessments, Hope Reserve Fund
                      96
                      114

                      2000
                      Total: Balances and receipts
                      96
                      121
                      7

                      Appropriations:

                      Current law:

                      2101
                      Hope Reserve Fund
                      –95
                      –114

                      2132
                      Hope Reserve Fund
                      6

                      2199
                      Total current law appropriations
                      –89
                      –114

                      2999
                      Total appropriations
                      –89
                      –114

                      5099
                      Balance, end of year
                      7
                      7
                      7

          Program and Financing (in millions of dollars)

                      Identification code 020–5581–0–2–371
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      50
                      164

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      95
                      114

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –6

                      1235
                      Capital transfer of appropriations to general fund
                      –39

                      1260
                      Appropriations, mandatory (total)
                      50
                      114

                      1930
                      Total budgetary resources available
                      50
                      164
                      164

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      50
                      164
                      164

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      50
                      114

                      4180
                      Budget authority, net (total)
                      50
                      114

                      4190
                      Outlays, net (total)

             The HOPE Reserve Fund was authorized by section 1337(e) of the Housing and Economic Recovery Act of 2008 (HERA, P.L. 110–289),
                which directed the account be funded from assessments on Fannie Mae and Freddie Mac.

             Federal Reserve Bank Reimbursement Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–1884–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Federal Reserve Bank services
                      527
                      580
                      586

                      0900
                      Total new obligations (object class 25.2)
                      527
                      580
                      586

                      Budgetary resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      31

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      496
                      580
                      586

                      1930
                      Total budgetary resources available
                      527
                      580
                      586

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      126
                      150
                      145

                      3010
                      New obligations, unexpired accounts
                      527
                      580
                      586

                      3020
                      Outlays (gross)
                      –472
                      –585
                      –584

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –31

                      3050
                      Unpaid obligations, end of year
                      150
                      145
                      147

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      126
                      150
                      145

                      3200
                      Obligated balance, end of year
                      150
                      145
                      147

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      496
                      580
                      586

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      346
                      435
                      439

                      4101
                      Outlays from mandatory balances
                      126
                      150
                      145

                      4110
                      Outlays, gross (total)
                      472
                      585
                      584

                      4180
                      Budget authority, net (total)
                      496
                      580
                      586

                      4190
                      Outlays, net (total)
                      472
                      585
                      584

             This Fund was established by the Treasury and General Government Appropriations Act, 1998, Title I (P.L. 105–61, 111 Stat.
                1276) as a permanent, indefinite appropriation to reimburse Federal Reserve Banks for services provided in their capacity
                as depositaries and fiscal agents for the United States.

             Payment of Government Losses in Shipment

             Program and Financing (in millions of dollars)

                      Identification code 020–1710–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment of Government Losses in Shipment (Direct)
                      1
                      1
                      1

                      0900
                      Total new obligations (object class 42.0)
                      1
                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      1
                      1
                      1

                      3020
                      Outlays (gross)
                      –1
                      –1
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      1
                      1

                      4180
                      Budget authority, net (total)
                      1
                      1
                      1

                      4190
                      Outlays, net (total)
                      1
                      1
                      1

             This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities,
                certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately
                1,100 claims are paid annually.

             Financial Agent Services

             Program and Financing (in millions of dollars)

                      Identification code 020–1802–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Financial agent services
                      731
                      792
                      800

                      0900
                      Total new obligations (object class 25.2)
                      731
                      792
                      800

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      6

                      1050
                      Unobligated balance (total)
                      6
                      1
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      729
                      795
                      802

                      1220
                      Appropriations transferred to other accts [020–0126]
                      –3
                      –3
                      –2

                      1260
                      Appropriations, mandatory (total)
                      726
                      792
                      800

                      1930
                      Total budgetary resources available
                      732
                      793
                      801

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      50
                      63
                      69

                      3010
                      New obligations, unexpired accounts
                      731
                      792
                      800

                      3020
                      Outlays (gross)
                      –712
                      –786
                      –799

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –6

                      3050
                      Unpaid obligations, end of year
                      63
                      69
                      70

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      50
                      63
                      69

                      3200
                      Obligated balance, end of year
                      63
                      69
                      70

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      726
                      792
                      800

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      662
                      723
                      730

                      4101
                      Outlays from mandatory balances
                      50
                      63
                      69

                      4110
                      Outlays, gross (total)
                      712
                      786
                      799

                      4180
                      Budget authority, net (total)
                      726
                      792
                      800

                      4190
                      Outlays, net (total)
                      712
                      786
                      799

             This permanent, indefinite appropriation was established to reimburse financial institutions for the services they provide
                as depositaries and financial agents of the Federal Government. The services include the acceptance and processing of deposits
                of public money, as well as services essential to the disbursement of, and accounting for, public monies. The services provided
                are authorized under numerous statutes including, but not limited to, 12 U.S.C. 90 and 265. This permanent, indefinite appropriation
                is authorized by P.L. 108–100, the "Check Clearing for the 21st Century Act,'' and permanently appropriated by P.L. 108–199,
                the "Consolidated Appropriations Act of 2004.'' Additionally, financial agent administrative and financial analysis costs
                for the Government Sponsored Enterprise Mortgage Backed Securities Purchase Program and State Housing Finance Agency program
                are reimbursed from this account.

             Interest on Uninvested Funds

             Program and Financing (in millions of dollars)

                      Identification code 020–1860–0–1–908
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Interest of uninvested funds
                      3
                      12
                      12

                      0900
                      Total new obligations (object class 43.0)
                      3
                      12
                      12

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3
                      12
                      12

                      1930
                      Total budgetary resources available
                      3
                      12
                      12

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      71
                      58

                      3010
                      New obligations, unexpired accounts
                      3
                      12
                      12

                      3020
                      Outlays (gross)
                      –16
                      –70
                      –12

                      3050
                      Unpaid obligations, end of year
                      58

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      71
                      58

                      3200
                      Obligated balance, end of year
                      58

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3
                      12
                      12

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      12
                      12

                      4101
                      Outlays from mandatory balances
                      16
                      58

                      4110
                      Outlays, gross (total)
                      16
                      70
                      12

                      4180
                      Budget authority, net (total)
                      3
                      12
                      12

                      4190
                      Outlays, net (total)
                      16
                      70
                      12

             This account was established for the purpose of paying interest on certain uninvested funds placed in trust in the Treasury
                in accordance with various statutes (31 U.S.C. 1321; 2 U.S.C. 158 (P.L. 94–289); 20 U.S.C. 74a (P.L. 94–418) and 101; 24 U.S.C.
                46 (P.L. 94–290); and 69 Stat. 533).

             Federal Interest Liabilities to States

             Program and Financing (in millions of dollars)

                      Identification code 020–1877–0–1–908
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Federal interest liabilities to States

                      1
                      1

                      0900
                      Total new obligations (object class 25.2)

                      1
                      1

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1
                      1

                      1930
                      Total budgetary resources available

                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      1
                      1

                      3020
                      Outlays (gross)

                      –1
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1
                      1

                      4180
                      Budget authority, net (total)

                      1
                      1

                      4190
                      Outlays, net (total)

                      1
                      1

             Pursuant to the Cash Management Improvement Act (P.L. 101–453, 104 Stat. 1058) as amended (P.L. 102–589, 106 Stat. 5133),
                and Treasury regulations codified at 31 CFR Part 205, under certain circumstances, interest is paid when Federal funds are
                not transferred to states in a timely manner.

             Interest Paid to Credit Financing Accounts

             Program and Financing (in millions of dollars)

                      Identification code 020–1880–0–1–908
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Interest paid to credit financing accounts
                      7,377
                      10,608
                      11,152

                      0900
                      Total new obligations (object class 43.0)
                      7,377
                      10,608
                      11,152

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      7,377
                      10,608
                      11,152

                      1930
                      Total budgetary resources available
                      7,377
                      10,608
                      11,152

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      13

                      3010
                      New obligations, unexpired accounts
                      7,377
                      10,608
                      11,152

                      3020
                      Outlays (gross)
                      –7,364
                      –10,621
                      –11,152

                      3050
                      Unpaid obligations, end of year
                      13

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      13

                      3200
                      Obligated balance, end of year
                      13

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7,377
                      10,608
                      11,152

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      7,364
                      10,608
                      11,152

                      4101
                      Outlays from mandatory balances

                      13

                      4110
                      Outlays, gross (total)
                      7,364
                      10,621
                      11,152

                      4180
                      Budget authority, net (total)
                      7,377
                      10,608
                      11,152

                      4190
                      Outlays, net (total)
                      7,364
                      10,621
                      11,152

             This account pays interest on the invested balances of guaranteed and direct loan financing accounts. For guaranteed loan
                financing accounts, balances result when the accounts receive up-front payments and fees to be held in reserve to make payments
                on defaults. Direct loan financing accounts normally borrow from Treasury to disburse loans and receive interest and principal
                payments and other payments from borrowers. Because direct loan financing accounts generally repay borrowing from Treasury
                at the end of the year, they can build up balances of payments received during the year. Interest on invested balances is
                paid to the financing accounts from the general fund of the Treasury, in accordance with section 505(c) of the Federal Credit
                Reform Act of 1990.

             Claims, Judgments, and Relief Acts

             Program and Financing (in millions of dollars)

                      Identification code 020–1895–0–1–808
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Claims for damages
                      4
                      2
                      2

                      0003
                      Claims for contract disputes
                      1,220
                      240
                      240

                      0091
                      Total claims adjudicated administratively
                      1,224
                      242
                      242

                      0101
                      Judgments, Court of Claims
                      1,756
                      1,437
                      1,437

                      0102
                      Judgments, U.S. courts
                      1,815
                      576
                      576

                      0191
                      Total court judgments
                      3,571
                      2,013
                      2,013

                      0900
                      Total new obligations (object class 42.0)
                      4,795
                      2,255
                      2,255

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      4,795
                      2,255
                      2,255

                      1930
                      Total budgetary resources available
                      4,795
                      2,255
                      2,255

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      235
                      693

                      3010
                      New obligations, unexpired accounts
                      4,795
                      2,255
                      2,255

                      3020
                      Outlays (gross)
                      –4,337
                      –2,948
                      –2,255

                      3050
                      Unpaid obligations, end of year
                      693

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      235
                      693

                      3200
                      Obligated balance, end of year
                      693

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,795
                      2,255
                      2,255

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4,102
                      2,255
                      2,255

                      4101
                      Outlays from mandatory balances
                      235
                      693

                      4110
                      Outlays, gross (total)
                      4,337
                      2,948
                      2,255

                      4180
                      Budget authority, net (total)
                      4,795
                      2,255
                      2,255

                      4190
                      Outlays, net (total)
                      4,337
                      2,948
                      2,255

             Funds are made available for cases in which the Federal Government is found by courts to be liable for payment of claims and
                interest for damages not chargeable to appropriations of individual agencies, and for payment of private and public relief
                acts. P. L. 95–26 authorized a permanent, indefinite appropriation to pay certain judgments from the General Fund of the Treasury.

             Restitution of Forgone Interest

             Program and Financing (in millions of dollars)

                      Identification code 020–1875–0–1–908
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Restitution of Forgone Interest (Direct)
                      2,687

                      0900
                      Total new obligations (object class 43.0)
                      2,687

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2,687

                      1930
                      Total budgetary resources available
                      2,687

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2,687

                      3020
                      Outlays (gross)
                      –2,687

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,687

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,687

                      4180
                      Budget authority, net (total)
                      2,687

                      4190
                      Outlays, net (total)
                      2,687

             This account provides funds for the payment of interest on investments in Treasury securities that the Secretary of the Treasury
                has suspended or redeemed. The Secretary is permitted to take such action when Treasury is constrained by the statutory debt
                limit and must take extraordinary measures to avoid defaulting. Treasury is required to restore all due interest and principal
                to the respective investments.

             Continued Dumping and Subsidy Offset

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5688–0–2–376
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      6
                      3
                      13

                      Receipts:

                      Current law:

                      1110
                      Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                      50
                      50
                      50

                      2000
                      Total: Balances and receipts
                      56
                      53
                      63

                      Appropriations:

                      Current law:

                      2101
                      Continued Dumping and Subsidy Offset
                      –50
                      –40
                      –40

                      2103
                      Continued Dumping and Subsidy Offset
                      –6
                      –3

                      2132
                      Continued Dumping and Subsidy Offset
                      3
                      3

                      2199
                      Total current law appropriations
                      –53
                      –40
                      –40

                      2999
                      Total appropriations
                      –53
                      –40
                      –40

                      5099
                      Balance, end of year
                      3
                      13
                      23

          Program and Financing (in millions of dollars)

                      Identification code 020–5688–0–2–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Continued dumping and subsidy offset
                      116
                      43
                      40

                      0900
                      Total new obligations (object class 41.0)
                      116
                      43
                      40

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      205
                      142
                      139

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      50
                      40
                      40

                      1203
                      Appropriation (previously unavailable)
                      6
                      3

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –3
                      –3

                      1260
                      Appropriations, mandatory (total)
                      53
                      40
                      40

                      1930
                      Total budgetary resources available
                      258
                      182
                      179

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      142
                      139
                      139

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      116
                      43
                      40

                      3020
                      Outlays (gross)
                      –116
                      –43
                      –40

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      53
                      40
                      40

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      40
                      40

                      4101
                      Outlays from mandatory balances
                      116
                      3

                      4110
                      Outlays, gross (total)
                      116
                      43
                      40

                      4180
                      Budget authority, net (total)
                      53
                      40
                      40

                      4190
                      Outlays, net (total)
                      116
                      43
                      40

             The Bureau of Customs and Border Protection, Department of Homeland Security, collects duties assessed pursuant to a countervailing
                duty order, an antidumping duty order, or a finding under the Antidumping Act of 1921. Under a provision enacted in 2000,
                the Bureau of Customs and Border Protection, through the Treasury, distributes these duties to affected domestic producers.
                These distributions provide an additional subsidy to producers that already gain protection from the increased import prices
                including tariffs. The authority to distribute assessments on entries made after October 1, 2007, has been repealed. Assessments
                on entries made before October 1, 2007, will be disbursed as if the authority had not been repealed. Assessments collected
                on eligible entries are to be disbursed within 60 days of the end of the fiscal year in which they were collected.

             Check Forgery Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4109–0–3–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Check Forgery Insurance Fund (Reimbursable)
                      10
                      10
                      10

                      0900
                      Total new obligations (object class 42.0)
                      10
                      10
                      10

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      2
                      2

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      9
                      10
                      10

                      1930
                      Total budgetary resources available
                      12
                      12
                      12

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      2
                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      10
                      10
                      10

                      3020
                      Outlays (gross)
                      –9
                      –10
                      –10

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      9
                      10
                      10

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      6
                      9
                      9

                      4101
                      Outlays from mandatory balances
                      3
                      1
                      1

                      4110
                      Outlays, gross (total)
                      9
                      10
                      10

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –9
                      –10
                      –10

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             This Fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check Forgery
                Insurance Fund. The Fund facilitates timely payments for replacement Treasury checks necessitated due to a claim of forgery.
                The Fund recoups disbursements through reclamations made against banks negotiating forged checks.

             To reduce hardships sustained by payees of Government checks that have been stolen and forged, settlement is made in advance
                of the receipt of funds from the endorsers of the checks. If the U.S. Treasury is unable to recover funds through reclamation
                procedures, the Fund sustains the loss.

             P.L. 108–447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction to
                the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative disbursing
                errors was enacted by P.L. 110–161, Division D, section 119.

          Trust Funds
             Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–8209–0–7–306
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      60
                      60
                      60

                      Receipts:

                      Current law:

                      1140
                      Earnings on Investments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                      1
                      1
                      1

                      2000
                      Total: Balances and receipts
                      61
                      61
                      61

                      Appropriations:

                      Current law:

                      2101
                      Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                      –1
                      –1
                      –1

                      5099
                      Balance, end of year
                      60
                      60
                      60

          Program and Financing (in millions of dollars)

                      Identification code 020–8209–0–7–306
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restorat (Direct)
                      2
                      2
                      1

                      0900
                      Total new obligations (object class 43.0)
                      2
                      2
                      1

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      2
                      1

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1
                      1
                      1

                      1930
                      Total budgetary resources available
                      3
                      2
                      1

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2
                      2
                      1

                      3020
                      Outlays (gross)
                      –2
                      –2
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      1
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      1
                      1

                      4101
                      Outlays from mandatory balances
                      2
                      1

                      4110
                      Outlays, gross (total)
                      2
                      2
                      1

                      4180
                      Budget authority, net (total)
                      1
                      1
                      1

                      4190
                      Outlays, net (total)
                      2
                      2
                      1

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      62
                      61
                      62

                      5001
                      Total investments, EOY: Federal securities: Par value
                      61
                      62
                      63

             This schedule reflects the payments made to the Cheyenne River Sioux Tribe Terrestrial Wildlife Restoration Trust Fund and
                the Lower Brule Sioux Tribe Terrestrial Wildlife Restoration Trust Fund. Pursuant to section 604(b) of the Water Resources
                Development Act of 1999 (P.L. 106–53), after the funds were fully capitalized by deposits from the General Fund of the Treasury,
                interest earned became available to the Tribes to carry out the purposes of the Funds. Full capitalization occurred in 2010;
                therefore no additional deposits will be provided by the General Fund of the Treasury. The Tribes are only able to draw down
                on interest earned investments.

             Gulf Coast Restoration Trust Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–8625–0–7–452
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      13
                      10
                      22

                      Receipts:

                      Current law:

                      1110
                      Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                      128
                      303
                      152

                      1140
                      Earnings on Investments, Gulf Coast Restoration Trust Fund
                      2
                      4
                      4

                      1199
                      Total current law receipts
                      130
                      307
                      156

                      1999
                      Total receipts
                      130
                      307
                      156

                      2000
                      Total: Balances and receipts
                      143
                      317
                      178

                      Appropriations:

                      Current law:

                      2101
                      Gulf Coast Restoration Trust Fund
                      –130
                      –307
                      –156

                      2103
                      Gulf Coast Restoration Trust Fund
                      –12
                      –9
                      –21

                      2132
                      Gulf Coast Restoration Trust Fund
                      9
                      21

                      2199
                      Total current law appropriations
                      –133
                      –295
                      –177

                      2999
                      Total appropriations
                      –133
                      –295
                      –177

                      5099
                      Balance, end of year
                      10
                      22
                      1

          Program and Financing (in millions of dollars)

                      Identification code 020–8625–0–7–452
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Direct Component
                      19
                      79
                      13

                      0002
                      Comprehensive Plan Component
                      5
                      155
                      5

                      0003
                      Oil Spill Restoration Impact Component
                      6
                      127
                      37

                      0004
                      NOAA RESTORE Act Science Program
                      1
                      6
                      6

                      0005
                      Centers of Excellence Research Grants
                      8

                      0900
                      Total new obligations
                      39
                      367
                      61

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      789
                      883
                      811

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      130
                      307
                      156

                      1203
                      Appropriation (previously unavailable)
                      12
                      9
                      21

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –9
                      –21

                      1260
                      Appropriations, mandatory (total)
                      133
                      295
                      177

                      1900
                      Budget authority (total)
                      133
                      295
                      177

                      1930
                      Total budgetary resources available
                      922
                      1,178
                      988

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      883
                      811
                      927

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      9
                      34
                      324

                      3010
                      New obligations, unexpired accounts
                      39
                      367
                      61

                      3020
                      Outlays (gross)
                      –14
                      –77
                      –156

                      3050
                      Unpaid obligations, end of year
                      34
                      324
                      229

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      9
                      34
                      324

                      3200
                      Obligated balance, end of year
                      34
                      324
                      229

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      133
                      295
                      177

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      58
                      61

                      4101
                      Outlays from mandatory balances
                      14
                      19
                      95

                      4110
                      Outlays, gross (total)
                      14
                      77
                      156

                      4180
                      Budget authority, net (total)
                      133
                      295
                      177

                      4190
                      Outlays, net (total)
                      14
                      77
                      156

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      810
                      927
                      927

                      5001
                      Total investments, EOY: Federal securities: Par value
                      927
                      927
                      927

             This fund was established by the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of
                the Gulf Coast States Act of 2012 (RESTORE Act). It will receive 80 percent of the civil and administrative penalties collected
                after July 6, 2012, from parties responsible for the Deepwater Horizon oil spill. Funding will be used by Federal, state, and local governments for activities to restore and protect the ecosystems
                and economy of the Gulf Coast region, research and monitoring, and related oversight and management responsibilities. The
                current estimates represent known settlement amounts; additional funds may become available through future court judgments
                or settlements.

          Object Classification (in millions of dollars)

                      Identification code 020–8625–0–7–452
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      41.0
                      Grants, subsidies, and contributions
                      27
                      79
                      12

                      94.0
                      Financial transfers
                      12
                      288
                      49

                      99.9
                      Total new obligations, unexpired accounts
                      39
                      367
                      61

             Federal Financing Bank

             Federal Funds
             Federal Financing Bank

             Program and Financing (in millions of dollars)

                      Identification code 020–4521–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Administrative Expenses
                      10
                      11
                      12

                      0802
                      Interest on borrowings from Treasury
                      1,307
                      1,336
                      1,616

                      0803
                      Interest on borrowings from CRSDF
                      484
                      401
                      340

                      0900
                      Total new obligations, unexpired accounts
                      1,801
                      1,748
                      1,968

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,353
                      598
                      804

                      1023
                      Unobligated balances applied to repay debt
                      –859

                      1050
                      Unobligated balance (total)
                      494
                      598
                      804

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2,215
                      1,954
                      2,388

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –310

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,905
                      1,954
                      2,388

                      1930
                      Total budgetary resources available
                      2,399
                      2,552
                      3,192

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      598
                      804
                      1,224

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1
                      1
                      1

                      3010
                      New obligations, unexpired accounts
                      1,801
                      1,748
                      1,968

                      3020
                      Outlays (gross)
                      –1,801
                      –1,748
                      –1,968

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,905
                      1,954
                      2,388

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,801
                      1,748
                      1,968

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2,215
                      –1,954
                      –2,388

                      4180
                      Budget authority, net (total)
                      –310

                      4190
                      Outlays, net (total)
                      –414
                      –206
                      –420

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      494

             The Federal Financing Bank (FFB) was created in 1973 to reduce the costs of certain Federal and federally-assisted borrowing
                and to ensure the coordination of such borrowing from the public in a manner least disruptive to private financial markets
                and institutions. Prior to that time, many agencies borrowed directly from the private market to finance credit programs involving
                lending to the public at higher rates than on comparable Treasury securities. With the implementation of the Federal Credit
                Reform Act in 1992, however, agencies finance such loan programs through direct loan financing accounts that borrow directly
                from the Treasury. In certain cases, the FFB finances Federal direct loans to the public that would otherwise be made by private
                lenders and fully guaranteed by a Federal agency. FFB loans are also used to finance direct agency activities such as construction
                of Federal buildings by the General Services Administration and activities of the U.S. Postal Service.

             Lending by the FFB may take one of three forms, depending on the authorizing statutes pertaining to a particular agency or
                program: (1) the FFB may purchase agency financial assets; (2) the FFB may acquire debt securities that the agency is otherwise
                authorized to issue to the public; and (3) the FFB may originate direct loans on behalf of an agency by disbursing loans directly
                to private borrowers and receiving repayments from the private borrower on behalf of the agency. Because law requires that
                transactions by the FFB be treated as a means of financing agency obligations, the budgetary effect of the third type of transaction
                is reflected in the Budget in the following sequence: a loan by the FFB to the agency, a loan by the agency to a private borrower,
                a repayment by a private borrower to the agency, and a repayment by the agency to the FFB.

             By law, the FFB receives substantially less interest each year on certain Department of Agriculture loans that it holds than
                it is contractually entitled to receive. For example, during 2016, as a result of this provision, the FFB received $61 million
                less than it was contractually entitled to receive. In 2015, the FFB's net inflows were $352 million, while in 2016, FFB's
                net inflows were $247 million. In addition to its authority to borrow from the Treasury, the FFB has the statutory authority
                to borrow up to $15 billion from other sources. Any such borrowing is exempt from the statutory ceiling on Federal debt. The
                FFB used this authority most recently in October 2015.

             The following table shows the annual net lending by the FFB by agency and program and the amount outstanding at the end of
                each year.

             NET LENDING AND LOANS OUTSTANDING, END OF YEAR (in millions of dollars)

                         2016 Actual
                         2017 Estimate
                         2018 Estimate

                         A. Department of Agriculture:

                         1. Rural Utilities Service:

                         Lending, net
                         1,663
                         2,129
                         2,317

                         Loans outstanding
                         43,339
                         45,468
                         47,785

                         B. Department of Education:

                         1. Historically black colleges and universities:

                         Lending, net
                         52
                         68
                         103

                         Loans outstanding
                         1,436
                         1,504
                         1,607

                         C. Department of Energy:

                         1. Title 17 innovative technology loans:

                         Lending, net
                         520
                         876
                         1,095

                         Loans outstanding
                         11,539
                         12,415
                         13,510

                         2. Advanced technology vehicles manufacturing loans:

                         Lending, net
                         –650
                         –650
                         –470

                         Loans outstanding
                         3,860
                         3,210
                         2,740

                         D. Department of Housing and Urban Development:

                         1. Multifamily Risk Share Program:

                         Lending, net
                         452
                         715
                         765

                         Loans outstanding
                         554
                         1,269
                         2,034

                         E. Department of Transportation:

                         1. Railroad Revitalization and Regulatory Reform Act:

                         Lending, net
                         .......
                         .......
                         .......

                         Loans outstanding
                         .......
                         .......
                         .......

                         F. Department of the Treasury:

                         1. CDFI Fund Bond Guarantee Program:

                         Lending, net
                         202
                         272
                         352

                         Loans outstanding
                         327
                         599
                         951

                         G. Department of Veterans Affairs:

                         1. Transitional housing for homeless veterans:

                         Lending, net
                         .......
                         .......
                         .......

                         Loans outstanding
                         5
                         5
                         5

                         H. General Services Administration:

                         1. Federal buildings fund:

                         Lending, net
                         .......
                         .......
                         .......

                         Loans outstanding
                         .......
                         .......
                         .......

                         I. International Assistance Programs:

                         1. Foreign military sales credit:

                         Lending, net
                         .......
                         .......
                         .......

                         Loans outstanding
                         .......
                         .......
                         .......

                         J. Postal Service:

                         1. Postal Service fund:

                         Lending, net
                         ........
                         .......
                         .......

                         Loans outstanding
                         15,000
                         15,000
                         15,000

                         Total lending:

                         Lending, net
                         2,239
                         3,410
                         4,162

                         Loans outstanding
                         76,060
                         79,470
                         83,632

             *$500,000 or less.

          Object Classification (in millions of dollars)

                      Identification code 020–4521–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      25.2
                      Other services from non-Federal sources
                      10
                      11
                      12

                      43.0
                      Interest and dividends
                      1,791
                      1,737
                      1,956

                      99.9
                      Total new obligations, unexpired accounts
                      1,801
                      1,748
                      1,968

             Alcohol and Tobacco Tax and Trade Bureau

             Federal Funds
             salaries and expensesFor necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002, including hire of passenger motor
                vehicles, $98,658,000; of which not to exceed $6,000 for official reception and representation expenses; not to exceed $50,000 for cooperative
                research and development programs for laboratory services; and provision of laboratory assistance to State and local agencies
                with or without reimbursement.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–1008–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Protect the Public
                      53
                      53
                      50

                      0002
                      Collect revenue
                      53
                      53
                      49

                      0192
                      Total direct program
                      106
                      106
                      99

                      0799
                      Total direct obligations
                      106
                      106
                      99

                      0801
                      Protect the Public
                      3
                      3
                      3

                      0802
                      Collect Revenue
                      3
                      4
                      4

                      0899
                      Total reimbursable obligations
                      6
                      7
                      7

                      0900
                      Total new obligations, unexpired accounts
                      112
                      113
                      106

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      106
                      106
                      99

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      7
                      7

                      1701
                      Change in uncollected payments, Federal sources
                      2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      6
                      7
                      7

                      1900
                      Budget authority (total)
                      112
                      113
                      106

                      1930
                      Total budgetary resources available
                      112
                      113
                      106

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      21
                      24
                      24

                      3010
                      New obligations, unexpired accounts
                      112
                      113
                      106

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      2

                      3020
                      Outlays (gross)
                      –110
                      –113
                      –107

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      24
                      24
                      23

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –2
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –2

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –2
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      19
                      22
                      22

                      3200
                      Obligated balance, end of year
                      22
                      22
                      21

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      112
                      113
                      106

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      92
                      94
                      88

                      4011
                      Outlays from discretionary balances
                      18
                      19
                      19

                      4020
                      Outlays, gross (total)
                      110
                      113
                      107

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –3
                      –1
                      –1

                      4033
                      Non-Federal sources
                      –3
                      –6
                      –6

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –6
                      –7
                      –7

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –2

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4070
                      Budget authority, net (discretionary)
                      106
                      106
                      99

                      4080
                      Outlays, net (discretionary)
                      104
                      106
                      100

                      4180
                      Budget authority, net (total)
                      106
                      106
                      99

                      4190
                      Outlays, net (total)
                      104
                      106
                      100

             The Alcohol and Tobacco Tax and Trade Bureau (TTB) enforces various Federal laws and regulations relating to alcohol and tobacco
                by working directly and in cooperation with other agencies to: (1) provide the most effective and efficient system for the
                collection of all revenue that is rightfully due, and eliminate or prevent tax evasion and other criminal conduct, (2) prevent
                consumer deception relating to alcohol beverages, ensure that regulated alcohol and tobacco products comply with various Federal
                commodity, product integrity, and distribution requirements, and (3) provide high quality customer service while imposing
                the least regulatory burden.

          Object Classification (in millions of dollars)

                      Identification code 020–1008–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      46
                      49
                      47

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      47
                      50
                      48

                      12.1
                      Civilian personnel benefits
                      15
                      15
                      14

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      23.1
                      Rental payments to GSA
                      4
                      4
                      4

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      2
                      2

                      25.1
                      Advisory and assistance services
                      12

                      25.2
                      Other services from non-Federal sources
                      12
                      24
                      20

                      25.3
                      Other goods and services from Federal sources
                      7
                      7
                      7

                      25.7
                      Operation and maintenance of equipment
                      4

                      31.0
                      Equipment
                      2
                      2
                      2

                      99.0
                      Direct obligations
                      106
                      106
                      99

                      99.0
                      Reimbursable obligations
                      6
                      7
                      7

                      99.9
                      Total new obligations, unexpired accounts
                      112
                      113
                      106

          Employment Summary

                      Identification code 020–1008–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      470
                      494
                      456

                      2001
                      Reimbursable civilian full-time equivalent employment
                      10
                      10
                      10

             Internal Revenue Collections for Puerto Rico

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5737–0–2–806
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      Receipts:

                      Current law:

                      1110
                      Deposits, Internal Revenue Collections for Puerto Rico
                      417
                      384
                      369

                      2000
                      Total: Balances and receipts
                      417
                      384
                      369

                      Appropriations:

                      Current law:

                      2101
                      Internal Revenue Collections for Puerto Rico
                      –417
                      –384
                      –369

                      5099
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5737–0–2–806
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Internal revenue collections for Puerto Rico
                      417
                      384
                      369

                      0900
                      Total new obligations (object class 41.0)
                      417
                      384
                      369

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      417
                      384
                      369

                      1930
                      Total budgetary resources available
                      417
                      384
                      369

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      417
                      384
                      369

                      3020
                      Outlays (gross)
                      –417
                      –384
                      –369

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      417
                      384
                      369

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      417
                      384
                      369

                      4180
                      Budget authority, net (total)
                      417
                      384
                      369

                      4190
                      Outlays, net (total)
                      417
                      384
                      369

             Excise taxes collected under the Internal Revenue laws of the United States on articles produced in Puerto Rico and transported
                to the United States are covered-over (paid) to Puerto Rico. (26 U.S.C. 7652(a)). Excise taxes collected on articles produced
                in the U.S. Virgin Islands and transported to the United States are covered-over to the U.S. Virgin Islands. (26 U.S.C. 7652(b)).
                Excise taxes collected on rum imported from everywhere other than Puerto Rico or the U.S. Virgin Islands are also covered-over
                to the treasuries of Puerto Rico and the U.S. Virgin Islands under a formula determined by the Alcohol and Tobacco Tax and
                Trade Bureau. (26 U.S.C. 7652(e)).

             Excise taxes are imposed on rum at the generally applicable distilled spirits rate of $13.50 per proof gallon. (26 U.S.C.
                5001(a)(1)). Excise tax collections on imported rum are covered-over to Puerto Rico and the U.S. Virgin Islands under a permanent
                legislative provision at the lesser of the rate of $10.50 ($13.25 in the case of distilled spirits brought into the United
                States after June 30, 1999, and before January 1, 2017), or the tax imposed under section 5001(a)(1), on each proof gallon.
                (26 U.S.C. 7652(f)).

             Bureau of Engraving and Printing

             Federal Funds
             Bureau of Engraving and Printing Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4502–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Currency program
                      648
                      806
                      839

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      101
                      134
                      134

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      672
                      806
                      839

                      1701
                      Change in uncollected payments, Federal sources
                      9

                      1750
                      Spending auth from offsetting collections, disc (total)
                      681
                      806
                      839

                      1930
                      Total budgetary resources available
                      782
                      940
                      973

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      134
                      134
                      134

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      109
                      114
                      3

                      3010
                      New obligations, unexpired accounts
                      648
                      806
                      839

                      3020
                      Outlays (gross)
                      –643
                      –917
                      –839

                      3050
                      Unpaid obligations, end of year
                      114
                      3
                      3

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –42
                      –51
                      –51

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –9

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –51
                      –51
                      –51

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      67
                      63
                      –48

                      3200
                      Obligated balance, end of year
                      63
                      –48
                      –48

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      681
                      806
                      839

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      596
                      806
                      839

                      4011
                      Outlays from discretionary balances
                      47
                      111

                      4020
                      Outlays, gross (total)
                      643
                      917
                      839

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources:

                      –9

                      4033
                      Non-Federal sources
                      –672
                      –797
                      –839

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –672
                      –806
                      –839

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –9

                      4080
                      Outlays, net (discretionary)
                      –29
                      111

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –29
                      111

             The mission of the Bureau of Engraving and Printing (BEP) is to develop and produce U.S. currency notes that are trusted worldwide.
                Additionally, in 2005, the BEP was given legal authority to print currency for foreign countries with approval of the State
                Department. The operations of the Bureau are financed by a revolving fund established in 1950 in accordance with Public Law
                81–656 (31 U.S.C. 181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing products
                provided and services performed. In 1977, Public Law 95–81 authorized the Bureau to assess customer agencies for amounts necessary
                to acquire capital equipment and provide for working capital needs.

             BEP's strategic goals are to produce U.S. currency that functions flawlessly in commerce; create innovative currency designs
                to provide effective counterfeit deterrence and meaningful access to currency note usage for all; and achieve organizational
                excellence and customer satisfaction through balanced investment in people, processes, facilities, and technology. In addition
                to producing currency notes, activities at the Bureau include engraving plates and dies; manufacturing inks used to print
                security products; purchasing materials, supplies, and equipment; and storing and delivering products in accordance with the
                requirements of customers. The Bureau also provides technical assistance and advice to other Federal agencies in the design
                and production of documents that, because of their innate value or other characteristics, require counterfeit deterrence.

             BEP's current Washington, D.C. facility has an aging and outdated infrastructure which drives up costs and adversely impacts
                quality. The 2018 Budget requests legislative authority to purchase land and construct a new more efficient currency production
                facility in the National Capital Region. The Federal Reserve Board, which would pay for the replacement of the Washington
                DC facility, supports this project.

          Object Classification (in millions of dollars)

                      Identification code 020–4502–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      176
                      178
                      182

                      11.5
                      Other personnel compensation
                      19
                      17
                      17

                      11.9
                      Total personnel compensation
                      195
                      195
                      199

                      12.1
                      Civilian personnel benefits
                      51
                      52
                      55

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      2

                      23.1
                      Rental payments to GSA
                      1
                      2
                      2

                      23.2
                      Rental payments to others

                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      10
                      14
                      14

                      25.1
                      Advisory and assistance services
                      2
                      4
                      4

                      25.2
                      Other services from non-Federal sources
                      24
                      71
                      103

                      25.4
                      Operation and maintenance of facilities
                      8
                      8
                      9

                      25.5
                      Research and development contracts
                      7
                      7
                      13

                      25.7
                      Operation and maintenance of equipment
                      12
                      12
                      12

                      26.0
                      Supplies and materials
                      295
                      300
                      280

                      31.0
                      Equipment
                      42
                      139
                      145

                      99.0
                      Reimbursable obligations
                      648
                      806
                      839

                      99.9
                      Total new obligations, unexpired accounts
                      648
                      806
                      839

          Employment Summary

                      Identification code 020–4502–0–4–803
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,818
                      1,842
                      1,842

             United States Mint

             Federal Funds
             united states mint public enterprise fundPursuant to section 5136 of title 31, United States Code, the United States Mint is provided funding through the United States
                Mint Public Enterprise Fund for costs associated with the production of circulating coins, numismatic coins, and protective
                services, including both operating expenses and capital investments: Provided, That the aggregate amount of new liabilities and obligations incurred during fiscal year 2018 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
                not exceed $30,000,000.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–4159–0–3–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0806
                      Total Operating
                      3,247
                      2,764
                      2,653

                      0807
                      Circulating and Protection Capital
                      17
                      30
                      30

                      0808
                      Numismatic Capital
                      8
                      12
                      12

                      0900
                      Total new obligations, unexpired accounts
                      3,272
                      2,806
                      2,695

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      705
                      435
                      464

                      1021
                      Recoveries of prior year unpaid obligations
                      17
                      50
                      50

                      1022
                      Capital transfer of unobligated balances to general fund
                      –61
                      –30
                      –30

                      1033
                      Recoveries of prior year paid obligations
                      3

                      1050
                      Unobligated balance (total)
                      664
                      455
                      484

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3,043
                      2,815
                      2,695

                      1930
                      Total budgetary resources available
                      3,707
                      3,270
                      3,179

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      435
                      464
                      484

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      303
                      293
                      211

                      3010
                      New obligations, unexpired accounts
                      3,272
                      2,806
                      2,695

                      3020
                      Outlays (gross)
                      –3,265
                      –2,838
                      –2,708

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –17
                      –50
                      –50

                      3050
                      Unpaid obligations, end of year
                      293
                      211
                      148

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      303
                      293
                      211

                      3200
                      Obligated balance, end of year
                      293
                      211
                      148

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      3,043
                      2,815
                      2,695

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,015
                      2,526
                      2,419

                      4011
                      Outlays from discretionary balances
                      250
                      312
                      289

                      4020
                      Outlays, gross (total)
                      3,265
                      2,838
                      2,708

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –3

                      4033
                      Non-Federal sources
                      –2,989
                      –2,815
                      –2,695

                      4034
                      Offsetting governmental collections
                      –54

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –3,046
                      –2,815
                      –2,695

                      Additional offsets against gross budget authority only:

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      3

                      4060
                      Additional offsets against budget authority only (total)
                      3

                      4080
                      Outlays, net (discretionary)
                      219
                      23
                      13

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      219
                      23
                      13

             The United States Mint mints and issues circulating coins, produces and distributes numismatic items, and provides security
                and asset protection. Since 1996, the Mint's operations have been funded through the Public Enterprise Fund (PEF) established
                by section 522 of Public Law 104–52 (31 U.S.C. 5136). The operations of the Mint are divided into two major components, circulating
                coinage and numismatic products. Finances for the two components are accounted for separately; receipts from circulating coinage
                operations are not used to fund numismatic operations and receipts from numismatic operations are not used to fund circulating
                coinage operations. The Mint generates revenue through the issuance of circulating coins to the Federal Reserve Banks (FRBs)
                and the sale of numismatic products to the public and bullion coins to authorized purchasers. The Mint submits annual audited
                financial statements to the Secretary of the Treasury and to the Congress in support of the operations of the PEF. In 2016,
                the Mint transferred $611 million to the General Fund.

             Circulating Coinage.—This activity funds the minting and issuance of circulating coins to the FRBs in amounts that the Secretary of the Treasury
                determines are necessary to meet the needs of the United States. The 2018 Budget reflects production volumes that correspond
                to expected demand and raw materials costs, which are driven by commodity prices and volumes. The Mint receives funds from
                the Federal Reserve equal to the face value of the circulating coins shipped to the FRB. The Mint is credited with the full
                cost of producing and distributing the coins that are put into circulation, including the depreciation of manufacturing facilities
                and equipment. The difference between the face value of the coins and the full cost of producing the coins is called seigniorage,
                which is a means of financing the deficit and transferred periodically to the General Fund. The annual appropriations bill
                includes a statutory cap on Mint expenditures on circulating and protection capital investments.  The current cap is $20 million;
                the 2018 Budget proposes a cap increase to $30 million.

             Numismatic Items.—This activity funds the manufacturing of numismatic items, which include collectible coins and sets, medals, bullion coins,
                and other products for sale to collectors and other members of the public who desire high-quality or investment-grade versions
                of the Nation's coinage. These products include annual proof and uncirculated sets; investment-grade silver and gold bullion
                coins; uncirculated silver and gold coins; proof silver, gold, and platinum coins; and commemorative coins and medals that
                are authorized to commemorate events, individuals, places, or other subjects. Prices for numismatic products are based on
                the estimated product cost plus a reasonable margin to assure that the numismatic program operates at no net cost to the taxpayer.
                Similarly, bullion coins are priced based on the market price of the precious metals plus a premium to cover manufacturing,
                marketing, and distribution costs. Making numismatic products accessible, available, and affordable to Americans who choose
                to purchase them is the highest priority of the Mint's numismatic operations.

          Object Classification (in millions of dollars)

                      Identification code 020–4159–0–3–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      132
                      143
                      147

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      13
                      13
                      13

                      11.9
                      Total personnel compensation
                      146
                      156
                      160

                      12.1
                      Civilian personnel benefits
                      50
                      51
                      52

                      13.0
                      Benefits for former personnel

                      1
                      1

                      21.0
                      Travel and transportation of persons
                      2
                      3
                      3

                      22.0
                      Transportation of things
                      32
                      29
                      29

                      23.2
                      Rental payments to others
                      15
                      14
                      14

                      23.3
                      Communications, utilities, and miscellaneous charges
                      14
                      17
                      17

                      24.0
                      Printing and reproduction
                      1
                      1
                      2

                      25.1
                      Advisory and assistance services
                      40
                      42
                      53

                      25.2
                      Other services from non-Federal sources
                      22
                      38
                      29

                      25.3
                      Other goods and services from Federal sources
                      18
                      20
                      21

                      25.4
                      Operation and maintenance of facilities
                      5
                      3
                      3

                      25.5
                      Research and development contracts
                      1
                      2
                      2

                      25.6
                      Medical care
                      1

                      25.7
                      Operation and maintenance of equipment
                      7
                      8
                      8

                      26.0
                      Supplies and materials
                      2,886
                      2,378
                      2,258

                      31.0
                      Equipment
                      25
                      31
                      31

                      32.0
                      Land and structures
                      7
                      12
                      12

                      99.0
                      Reimbursable obligations
                      3,272
                      2,806
                      2,695

                      99.9
                      Total new obligations, unexpired accounts
                      3,272
                      2,806
                      2,695

          Employment Summary

                      Identification code 020–4159–0–3–803
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,692
                      1,801
                      1,801

             Internal Revenue Service

             The Internal Revenue Service (IRS) collects the revenue that funds the Government and administers the Nation's tax laws. During
                2016, the IRS processed 244 million tax forms and collected $3.3 trillion in taxes (gross receipts before tax refunds), totaling
                93 percent of Federal Government receipts. The IRS taxpayer service program assists millions of taxpayers in understanding
                and meeting their tax obligations. The IRS tax enforcement and compliance program deters taxpayers inclined to evade their
                responsibilities while pursuing those who violate tax laws.

             The 2018 Budget provides $10,975 million for the IRS to administer the tax code and implement key strategic priorities.
             Enforcement Program.—The Enforcement account funds activities that protect revenue by identifying fraud and preventing issuance of questionable
                refunds including those related to identity theft; increase compliance by addressing offshore tax evasion; strengthen examination
                and collection programs, including return preparer; and address compliance issues in the tax-exempt sector.

             Taxpayer Service Program.—The Budget includes funding for Taxpayer Services that will allow the IRS to continue delivering services to taxpayers using
                a variety of in-person, telephone, and web-based methods. These tools help taxpayers understand their obligations, correctly
                file their returns, and pay taxes due in a timely manner. The IRS is committed to increasing the service options available
                through the IRS website and mobile application, allowing more taxpayers to reach the IRS through the Internet. Notably, in
                2016, there were more than 500 million visits to www.IRS.gov, and taxpayers checked their refund status more than 300 million times by accessing Where's My Refund? on the IRS website in English or Spanish. Taxpayers can also use automated features on the IRS toll-free phone system. Additionally,
                the IRS2Go mobile application had over 5 million active users in 2016.

             Modernization Program.—IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
                to improve efficiency and enhance productivity. Since 2012, the IRS has processed individual taxpayer returns on a daily processing
                cycle that has enhanced IRS tax administration and improved customer service by allowing faster refunds for more taxpayers,
                more timely account updates, and faster issuance of taxpayer notices.  The Budget provides new investments in the Business
                Systems Modernization (BSM) Program to expand the capabilities of the Customer Account Data Engine (CADE) 2; enhance the taxpayer's
                online experience and provide secure digital communications and capabilities; and increase fraud detection, resolution, and
                prevention through the Return Review Program (RRP).

          Federal Funds
             taxpayer servicesFor necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education,
                filing and account services, taxpayer advocacy services, associated support costs, and other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $2,212,311,000, of which not less than $6,500,000 shall be for the Tax Counseling for the Elderly Program, of which not less than $12,000,000
                shall be available for low-income taxpayer clinic grants, and of which not less than $15,000,000, to remain available until
                September 30, 2019, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance,
                of which not less than $206,000,000 shall be available for operating expenses of the Taxpayer Advocate Service: Provided, That of the amounts made available for the Taxpayer Advocate Service, not less than $5,000,000 shall be for identity theft
                casework.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0912–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Pre-filing taxpayer assistance and education
                      621
                      616
                      601

                      0002
                      Filing and account services
                      1,785
                      1,751
                      1,679

                      0100
                      Subtotal, direct programs
                      2,406
                      2,367
                      2,280

                      0799
                      Total direct obligations
                      2,406
                      2,367
                      2,280

                      0801
                      Taxpayer Services (Reimbursable)
                      35
                      37
                      38

                      0900
                      Total new obligations, unexpired accounts
                      2,441
                      2,404
                      2,318

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      5
                      15

                      1011
                      Unobligated balance transfer from other acct [020–5432]
                      12
                      40
                      37

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      3
                      4

                      1050
                      Unobligated balance (total)
                      26
                      49
                      52

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,333
                      2,329
                      2,212

                      1121
                      Appropriations transferred from other acct [020–5432]
                      58
                      4
                      31

                      1160
                      Appropriation, discretionary (total)
                      2,391
                      2,333
                      2,243

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      35
                      37
                      38

                      1900
                      Budget authority (total)
                      2,426
                      2,370
                      2,281

                      1930
                      Total budgetary resources available
                      2,452
                      2,419
                      2,333

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –6

                      1941
                      Unexpired unobligated balance, end of year
                      5
                      15
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      117
                      152
                      154

                      3010
                      New obligations, unexpired accounts
                      2,441
                      2,404
                      2,318

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      7

                      3020
                      Outlays (gross)
                      –2,400
                      –2,402
                      –2,314

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –13

                      3050
                      Unpaid obligations, end of year
                      152
                      154
                      158

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      117
                      152
                      154

                      3200
                      Obligated balance, end of year
                      152
                      154
                      158

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2,426
                      2,370
                      2,281

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2,279
                      2,223
                      2,142

                      4011
                      Outlays from discretionary balances
                      121
                      179
                      172

                      4020
                      Outlays, gross (total)
                      2,400
                      2,402
                      2,314

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –39
                      –43
                      –44

                      4033
                      Non-Federal sources
                      –7
                      –2
                      –2

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –46
                      –45
                      –46

                      Additional offsets against gross budget authority only:

                      4052
                      Offsetting collections credited to expired accounts
                      11
                      8
                      8

                      4070
                      Budget authority, net (discretionary)
                      2,391
                      2,333
                      2,243

                      4080
                      Outlays, net (discretionary)
                      2,354
                      2,357
                      2,268

                      4180
                      Budget authority, net (total)
                      2,391
                      2,333
                      2,243

                      4190
                      Outlays, net (total)
                      2,354
                      2,357
                      2,268

             This appropriation provides resources for taxpayer service programs, which help taxpayers understand their tax obligations,
                correctly file their returns, and pay taxes due in a timely manner. It also supports a number of other activities, including
                forms and publications; processing of tax returns and related documents; filing and account services; and taxpayer advocacy
                services.

          Object Classification (in millions of dollars)

                      Identification code 020–0912–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,527
                      1,489
                      1,436

                      11.3
                      Other than full-time permanent
                      39
                      42
                      13

                      11.5
                      Other personnel compensation
                      84
                      67
                      68

                      11.9
                      Total personnel compensation
                      1,650
                      1,598
                      1,517

                      12.1
                      Civilian personnel benefits
                      577
                      608
                      592

                      13.0
                      Benefits for former personnel
                      1

                      21.0
                      Travel and transportation of persons
                      9
                      12
                      12

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      24.0
                      Printing and reproduction
                      9
                      8
                      8

                      25.1
                      Advisory and assistance services
                      32
                      33
                      33

                      25.2
                      Other services from non-Federal sources
                      19
                      14
                      14

                      25.3
                      Other goods and services from Federal sources
                      61
                      62
                      62

                      26.0
                      Supplies and materials
                      5
                      5
                      5

                      41.0
                      Grants, subsidies, and contributions
                      40
                      24
                      34

                      99.0
                      Direct obligations
                      2,405
                      2,366
                      2,279

                      99.0
                      Reimbursable obligations
                      34
                      37
                      38

                      99.5
                      Adjustment for rounding
                      2
                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      2,441
                      2,404
                      2,318

          Employment Summary

                      Identification code 020–0912–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      28,316
                      28,455
                      24,392

                      1001
                      Direct civilian full-time equivalent employment
                      360
                      77
                      71

                      2001
                      Reimbursable civilian full-time equivalent employment
                      488
                      507
                      527

             Enforcement

             For necessary expenses for tax enforcement activities of the Internal Revenue Service 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)), associated support costs, and to provide other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner,  $4,706,500,000, of which not to exceed $50,000,000 shall remain available until September 30,  2019, and of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0913–0–1–999
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Investigations
                      615
                      652
                      638

                      0002
                      Exam and Collections
                      3,948
                      4,122
                      3,968

                      0003
                      Regulatory
                      149
                      160
                      145

                      0100
                      Subtotal, Direct program
                      4,712
                      4,934
                      4,751

                      0799
                      Total direct obligations
                      4,712
                      4,934
                      4,751

                      0801
                      Enforcement (Reimbursable)
                      30
                      42
                      44

                      0900
                      Total new obligations, unexpired accounts
                      4,742
                      4,976
                      4,795

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      18
                      49
                      19

                      1011
                      Unobligated balance transfer from other acct [020–5432]
                      9
                      13
                      16

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      3
                      5

                      1033
                      Recoveries of prior year paid obligations
                      2
                      2

                      1050
                      Unobligated balance (total)
                      32
                      69
                      35

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4,865
                      4,856
                      4,707

                      1120
                      Appropriations transferred to other accts [020–0919]
                      –150

                      1160
                      Appropriation, discretionary (total)
                      4,715
                      4,856
                      4,707

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      26
                      70
                      73

                      1701
                      Change in uncollected payments, Federal sources
                      23

                      1750
                      Spending auth from offsetting collections, disc (total)
                      49
                      70
                      73

                      1900
                      Budget authority (total)
                      4,764
                      4,926
                      4,780

                      1930
                      Total budgetary resources available
                      4,796
                      4,995
                      4,815

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      1941
                      Unexpired unobligated balance, end of year
                      49
                      19
                      20

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      268
                      299
                      385

                      3010
                      New obligations, unexpired accounts
                      4,742
                      4,976
                      4,795

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      22

                      3020
                      Outlays (gross)
                      –4,718
                      –4,890
                      –4,754

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –15

                      3050
                      Unpaid obligations, end of year
                      299
                      385
                      426

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –24
                      –26
                      –26

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –23

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      21

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –26
                      –26
                      –26

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      244
                      273
                      359

                      3200
                      Obligated balance, end of year
                      273
                      359
                      400

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,764
                      4,926
                      4,780

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4,444
                      4,594
                      4,485

                      4011
                      Outlays from discretionary balances
                      274
                      296
                      269

                      4020
                      Outlays, gross (total)
                      4,718
                      4,890
                      4,754

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –49
                      –73
                      –74

                      4033
                      Non-Federal sources
                      –19
                      –31
                      –31

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –68
                      –104
                      –105

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –23

                      4052
                      Offsetting collections credited to expired accounts
                      40
                      32
                      32

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      2
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      19
                      34
                      32

                      4070
                      Budget authority, net (discretionary)
                      4,715
                      4,856
                      4,707

                      4080
                      Outlays, net (discretionary)
                      4,650
                      4,786
                      4,649

                      4180
                      Budget authority, net (total)
                      4,715
                      4,856
                      4,707

                      4190
                      Outlays, net (total)
                      4,650
                      4,786
                      4,649

             This appropriation provides resources for the examination of tax returns, both domestic and international; the administrative
                and judicial settlement of taxpayer appeals of examination findings; technical rulings; monitoring employee pension plans;
                determining qualifications of organizations seeking tax-exempt status; examining the tax returns of exempt organizations;
                enforcing statutes relating to detection and investigation of criminal violations of the internal revenue laws and other financial
                crimes; identifying underreporting of tax obligations; securing unfiled tax returns; and collecting unpaid accounts.

          Object Classification (in millions of dollars)

                      Identification code 020–0913–0–1–999
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      3,150
                      3,177
                      3,147

                      11.3
                      Other than full-time permanent
                      30
                      31
                      31

                      11.5
                      Other personnel compensation
                      106
                      109
                      107

                      11.8
                      Special personal services payments
                      25
                      24
                      24

                      11.9
                      Total personnel compensation
                      3,311
                      3,341
                      3,309

                      12.1
                      Civilian personnel benefits
                      1,142
                      1,164
                      1,131

                      21.0
                      Travel and transportation of persons
                      58
                      74
                      76

                      22.0
                      Transportation of things
                      8
                      10
                      10

                      23.3
                      Communications, utilities, and miscellaneous charges
                      3
                      2
                      2

                      24.0
                      Printing and reproduction
                      2
                      2
                      2

                      25.1
                      Advisory and assistance services
                      77
                      170
                      90

                      25.2
                      Other services from non-Federal sources
                      29
                      59
                      37

                      25.3
                      Other goods and services from Federal sources
                      35
                      56
                      35

                      25.5
                      Research and development contracts
                      2

                      25.7
                      Operation and maintenance of equipment
                      1
                      1
                      2

                      26.0
                      Supplies and materials
                      15
                      24
                      24

                      31.0
                      Equipment
                      20
                      24
                      25

                      42.0
                      Insurance claims and indemnities
                      1
                      1
                      1

                      91.0
                      Unvouchered
                      8
                      6
                      5

                      99.0
                      Direct obligations
                      4,712
                      4,934
                      4,749

                      99.0
                      Reimbursable obligations
                      29
                      42
                      44

                      99.5
                      Adjustment for rounding
                      1

                      2

                      99.9
                      Total new obligations, unexpired accounts
                      4,742
                      4,976
                      4,795

          Employment Summary

                      Identification code 020–0913–0–1–999
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      37,563
                      36,349
                      35,049

                      1001
                      Direct civilian full-time equivalent employment
                      81
                      93
                      93

                      2001
                      Reimbursable civilian full-time equivalent employment
                      54
                      75
                      78

                      3001
                      Allocation account civilian full-time equivalent employment
                      2

             Operations Support

             For necessary expenses of operating the Internal Revenue Service, including rent payments; facilities services; printing; postage; physical security; oversight and management of IRS-wide activities; research and statistics of income; telecommunications; information technology development, enhancement, operations,
                maintenance, and security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); the operations of the Internal Revenue
                Service Oversight Board; and other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner;
                $3,946,189,000, of which not to exceed $100,000,000 shall remain available until September 30, 2019; of which not to exceed $10,000,000 shall remain available until expended for acquisition of equipment and construction,
                repair and renovation of facilities; of which not to exceed $1,000,000 shall remain available until September 30, 2020, for research; of which not to exceed $20,000  shall be for official reception and representation expenses: Provided, That not later than 30 days after the end of each quarter, the Internal Revenue Service shall submit a report to the Committees
                on Appropriations of the House of Representatives and the Senate and the Comptroller General of the United States detailing
                the cost and schedule performance for its major information technology investments, including the purpose and life-cycle stages
                of the investments; the reasons for any cost and schedule variances; the risks of such investments and strategies the Internal
                Revenue Service is using to mitigate such risks; and the expected developmental milestones to be achieved and costs to be
                incurred in the next quarter: Provided further, That the Internal Revenue Service shall include, in its budget justification for fiscal year 2019, a summary of cost and schedule performance information for its major information technology systems.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0919–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0002
                      Infrastructure
                      856
                      880
                      867

                      0003
                      Shared Services and Support
                      1,103
                      1,018
                      1,023

                      0004
                      Information Services
                      2,245
                      2,306
                      2,496

                      0100
                      Subtotal, direct programs
                      4,204
                      4,204
                      4,386

                      0799
                      Total direct obligations
                      4,204
                      4,204
                      4,386

                      0801
                      Operations Support (Reimbursable)
                      40
                      38
                      40

                      0900
                      Total new obligations, unexpired accounts
                      4,244
                      4,242
                      4,426

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      148
                      113
                      65

                      1011
                      Unobligated balance transfer from other acct [020–5432]
                      97
                      144
                      71

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      11

                      1021
                      Recoveries of prior year unpaid obligations
                      20
                      2

                      1033
                      Recoveries of prior year paid obligations
                      1
                      4
                      4

                      1050
                      Unobligated balance (total)
                      277
                      263
                      140

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,747
                      3,740
                      3,946

                      1121
                      Appropriations transferred from other acct [020–5432]
                      149
                      266
                      371

                      1121
                      Appropriations transferred from other acct [020–0913]
                      150

                      1160
                      Appropriation, discretionary (total)
                      4,046
                      4,006
                      4,317

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      36
                      38
                      40

                      1701
                      Change in uncollected payments, Federal sources
                      4

                      1750
                      Spending auth from offsetting collections, disc (total)
                      40
                      38
                      40

                      1900
                      Budget authority (total)
                      4,086
                      4,044
                      4,357

                      1930
                      Total budgetary resources available
                      4,363
                      4,307
                      4,497

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –6

                      1941
                      Unexpired unobligated balance, end of year
                      113
                      65
                      71

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      878
                      999
                      1,183

                      3010
                      New obligations, unexpired accounts
                      4,244
                      4,242
                      4,426

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      7

                      3020
                      Outlays (gross)
                      –4,052
                      –4,056
                      –4,232

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –20
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –58

                      3050
                      Unpaid obligations, end of year
                      999
                      1,183
                      1,377

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1

                      –4
                      –4

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –4
                      –4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      878
                      995
                      1,179

                      3200
                      Obligated balance, end of year
                      995
                      1,179
                      1,373

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,086
                      4,044
                      4,357

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3,214
                      3,183
                      3,381

                      4011
                      Outlays from discretionary balances
                      838
                      873
                      851

                      4020
                      Outlays, gross (total)
                      4,052
                      4,056
                      4,232

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –37
                      –38
                      –40

                      4033
                      Non-Federal sources
                      –4
                      –4
                      –4

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –41
                      –42
                      –44

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      4052
                      Offsetting collections credited to expired accounts
                      4

                      4053
                      Recoveries of prior year paid obligations, unexpired accounts
                      1
                      4
                      4

                      4060
                      Additional offsets against budget authority only (total)
                      1
                      4
                      4

                      4070
                      Budget authority, net (discretionary)
                      4,046
                      4,006
                      4,317

                      4080
                      Outlays, net (discretionary)
                      4,011
                      4,014
                      4,188

                      4180
                      Budget authority, net (total)
                      4,046
                      4,006
                      4,317

                      4190
                      Outlays, net (total)
                      4,011
                      4,014
                      4,188

             This appropriation provides resources for support functions that are essential to the successful operation of IRS programs.
                These functions include: overall planning and direction of the IRS; shared service support related to facilities maintenance,
                rent payments, printing, postage, and security; resources for headquarters management activities such as communications and
                liaison, finance, human resources, equity, diversity and inclusion; research and statistics of income; protection of sensitive
                information and the privacy of taxpayers and employees; and necessary expenses for telecommunications support and the development
                and maintenance of IRS operational information systems. This appropriation also includes specific funds to support multi-year
                facility and real estate planning to improve the IRS investment process, as well as funds needed to implement tax legislation.

          Object Classification (in millions of dollars)

                      Identification code 020–0919–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1,118
                      1,100
                      1,123

                      11.3
                      Other than full-time permanent
                      6
                      6
                      6

                      11.5
                      Other personnel compensation
                      20
                      21
                      21

                      11.8
                      Special personal services payments
                      1

                      11.9
                      Total personnel compensation
                      1,145
                      1,127
                      1,150

                      12.1
                      Civilian personnel benefits
                      418
                      433
                      446

                      13.0
                      Benefits for former personnel
                      46
                      50
                      51

                      21.0
                      Travel and transportation of persons
                      12
                      10
                      9

                      22.0
                      Transportation of things
                      11
                      11
                      11

                      23.1
                      Rental payments to GSA
                      593
                      587
                      597

                      23.2
                      Rental payments to others
                      12
                      12
                      12

                      23.3
                      Communications, utilities, and miscellaneous charges
                      313
                      352
                      356

                      24.0
                      Printing and reproduction
                      17
                      18
                      18

                      25.1
                      Advisory and assistance services
                      819
                      893
                      930

                      25.2
                      Other services from non-Federal sources
                      62
                      61
                      59

                      25.3
                      Other goods and services from Federal sources
                      79
                      82
                      82

                      25.4
                      Operation and maintenance of facilities
                      175
                      190
                      189

                      25.6
                      Medical care
                      14
                      14
                      13

                      25.7
                      Operation and maintenance of equipment
                      68
                      73
                      75

                      26.0
                      Supplies and materials
                      15
                      7
                      7

                      31.0
                      Equipment
                      388
                      262
                      373

                      32.0
                      Land and structures
                      17
                      21
                      8

                      99.0
                      Direct obligations
                      4,204
                      4,203
                      4,386

                      99.0
                      Reimbursable obligations
                      40
                      38
                      40

                      99.5
                      Adjustment for rounding

                      1

                      99.9
                      Total new obligations, unexpired accounts
                      4,244
                      4,242
                      4,426

          Employment Summary

                      Identification code 020–0919–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      11,078
                      11,441
                      11,365

                      1001
                      Direct civilian full-time equivalent employment
                      83

                      2001
                      Reimbursable civilian full-time equivalent employment
                      98
                      102
                      106

             Business Systems Modernization

             For necessary expenses of the Internal Revenue Service's business systems modernization program,  $110,000,000, to remain available until September 30,  2020, for the capital asset acquisition of information technology systems, including management and related contractual costs
                of said acquisitions, including related Internal Revenue Service labor costs, and contractual costs associated with operations
                authorized by 5 U.S.C. 3109: Provided, That not later than 30 days after the end of each quarter, the Internal Revenue Service shall submit a report to the Committees
                on Appropriations of the House of Representatives and the Senate and the Comptroller General of the United States detailing
                the cost and schedule performance for CADE 2 and Modernized e-File information technology investments, including the purposes
                and life-cycle stages of the investments; the reasons for any cost and schedule variances; the risks of such investments and
                the strategies the Internal Revenue Service is using to mitigate such risks; and the expected developmental milestones to
                be achieved and costs to be incurred in the next quarter.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 020–0921–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Business Systems Modernization
                      385
                      326
                      200

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      276
                      185
                      184

                      1021
                      Recoveries of prior year unpaid obligations
                      4

                      1050
                      Unobligated balance (total)
                      280
                      185
                      184

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      290
                      289
                      110

                      1121
                      Appropriations transferred from other acct [020–5432]

                      36

                      1160
                      Appropriation, discretionary (total)
                      290
                      325
                      110

                      1930
                      Total budgetary resources available
                      570
                      510
                      294

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      185
                      184
                      94

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      115
                      208
                      152

                      3010
                      New obligations, unexpired accounts
                      385
                      326
                      200

                      3020
                      Outlays (gross)
                      –284
                      –382
                      –247

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –4

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –4

                      3050
                      Unpaid obligations, end of year
                      208
                      152
                      105

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      115
                      208
                      152

                      3200
                      Obligated balance, end of year
                      208
                      152
                      105

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      290
                      325
                      110

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      115
                      129
                      44

                      4011
                      Outlays from discretionary balances
                      169
                      253
                      203

                      4020
                      Outlays, gross (total)
                      284
                      382
                      247

                      4180
                      Budget authority, net (total)
                      290
                      325
                      110

                      4190
                      Outlays, net (total)
                      284
                      382
                      247

             This appropriation provides resources for the planning and capital asset acquisition of information technology to modernize
                the IRS business systems, including labor and related contractual costs.

          Object Classification (in millions of dollars)

                      Identification code 020–0921–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      54
                      71
                      28

                      11.5
                      Other personnel compensation
                      1
                      1

                      11.9
                      Total personnel compensation
                      55
                      72
                      28

                      12.1
                      Civilian personnel benefits
                      17
                      22
                      8

                      25.1
                      Advisory and assistance services
                      285
                      208
                      148

                      25.7
                      Operation and maintenance of equipment
                      3
                      2
                      2

                      31.0
                      Equipment
                      25
                      22
                      14

                      99.9
                      Total new obligations, unexpired accounts
                      385
                      326
                      200

          Employment Summary

                      Identification code 020–0921–0–1–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      442
                      593
                      331

             Build America Bond Payments, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 020–0935–0–1–806
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Build America Bond Payments, Recovery Act (Direct)
                      3,646
                      3,634
                      3,903

                      0900
                      Total new obligations (object class 41.0)
                      3,646
                      3,634
                      3,903

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,906
                      3,903
                      3,903

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –260
                      –269

                      1260
                      Appropriations, mandatory (total)
                      3,646
                      3,634
                      3,903

                      1930
                      Total budgetary resources available
                      3,646
                      3,634
                      3,903

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3,646
                      3,634
                      3,903

                      3020
                      Outlays (gross)
                      –3,646
                      –3,634
                      –3,903

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,646
                      3,634
                      3,903

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,646
                      3,634
                      3,903

                      4180
                      Budget authority, net (total)
                      3,646
                      3,634
                      3,903

                      4190
                      Outlays, net (total)
                      3,646
                      3,634
                      3,903

             The American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1531, allows state and local governments to issue
                Build America Bonds through December 31, 2010. These tax credit bonds, which include Recovery Zone Bonds, differ from tax-exempt
                governmental obligation bonds in two principal ways: (1) interest paid on tax credit bonds is taxable; and (2) a portion of
                the interest paid on tax credit bonds takes the form of a Federal tax credit. The bond issuer may elect to receive a direct
                payment in the amount of the tax credit for obligations issued before January 1, 2011. This account reflects the continuing
                interest payments over time.

             Payment Where Earned Income Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0906–0–1–609
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                      60,580
                      60,943
                      61,085

                      0900
                      Total new obligations (object class 41.0)
                      60,580
                      60,943
                      61,085

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      60,580
                      60,943
                      61,085

                      1930
                      Total budgetary resources available
                      60,580
                      60,943
                      61,085

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      60,580
                      60,943
                      61,085

                      3020
                      Outlays (gross)
                      –60,580
                      –60,943
                      –61,085

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      60,580
                      60,943
                      61,085

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      60,580
                      60,943
                      61,085

                      4180
                      Budget authority, net (total)
                      60,580
                      60,943
                      61,085

                      4190
                      Outlays, net (total)
                      60,580
                      60,943
                      61,085

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      60,580
                      60,943
                      61,085

                      Outlays
                      60,580
                      60,943
                      61,085

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –2

                      Outlays

                      –2

                      Total:

                      Budget Authority
                      60,580
                      60,943
                      61,083

                      Outlays
                      60,580
                      60,943
                      61,083

             As provided by law, there are instances where the earned income tax credit (EITC) exceeds the amount of tax liability owed
                through the individual income tax system, resulting in an additional payment to the taxpayer. Congress originally authorized
                the EITC in the Tax Reduction Act of 1975 (P.L. 94–12) and made it permanent in the Revenue Adjustment Act of 1978 (P.L. 95–600).
                The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 increased the credit amount and expanded
                eligibility for the EITC.

             The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (P.L. 107–16) increased the income level at which the
                credit begins to phase out for married taxpayers filing joint returns, and made other changes to simplify the credit and improve
                compliance.

             The American Recovery and Reinvestment Act of 2009 (ARRA) (P.L. 111–5), section 1002, temporarily increased the EITC for working
                families with three or more children, and increased the threshold for the phase-out range for all married couples filing a
                joint return for 2009 and 2010 tax returns. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of
                2010 (P.L. 111–312), section 103(c), extended the EGTRRA and ARRA benefits through tax year 2012.

             The American Taxpayer Relief Act of 2012 (P.L. 112–240), section 103(c), extended the EGTRRA and ARRA benefits through tax
                year 2017 (a five-year extension). The Protecting Americans From Tax Hikes Act of 2015 (P.L. 114–113, permanently extended
                the EGTRRA and ARRA benefits.

             Payment Where Earned Income Credit Exceeds Liability for Tax

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0906–4–1–609
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)

                      –2

                      0900
                      Total new obligations (object class 41.0)

                      –2

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –2

                      1930
                      Total budgetary resources available

                      –2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –2

                      3020
                      Outlays (gross)

                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –2

                      4180
                      Budget authority, net (total)

                      –2

                      4190
                      Outlays, net (total)

                      –2

             The Budget includes a proposal to require that taxpayers, spouses, and all qualifying children have a Social Security Number
                that is valid for work in order to qualify for the Child Tax Credit and Earned Income Tax Credit. The Budget also includes
                a proposal to explicitly provide the IRS authority to increase its oversight of paid tax return preparers.

             Payment Where Child Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0922–0–1–609
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                      20,188
                      20,193
                      20,045

                      0900
                      Total new obligations (object class 41.0)
                      20,188
                      20,193
                      20,045

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      20,188
                      20,193
                      20,045

                      1930
                      Total budgetary resources available
                      20,188
                      20,193
                      20,045

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      20,188
                      20,193
                      20,045

                      3020
                      Outlays (gross)
                      –20,188
                      –20,193
                      –20,045

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      20,188
                      20,193
                      20,045

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      20,188
                      20,193
                      20,045

                      4180
                      Budget authority, net (total)
                      20,188
                      20,193
                      20,045

                      4190
                      Outlays, net (total)
                      20,188
                      20,193
                      20,045

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      20,188
                      20,193
                      20,045

                      Outlays
                      20,188
                      20,193
                      20,045

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –151

                      Outlays

                      –151

                      Total:

                      Budget Authority
                      20,188
                      20,193
                      19,894

                      Outlays
                      20,188
                      20,193
                      19,894

             As provided by law, there are instances where the child tax credit exceeds the amount of tax liability owed through the individual
                income tax system, resulting in an additional payment to the taxpayer.

             The Congress originally authorized the child tax credit in the Taxpayer Relief Act of 1997 (P.L. 105–34). The credit amount
                and extent to which the credit is refundable were increased by the Economic Growth and Tax Relief Reconciliation Act of 2001
                (EGTRRA) (P.L. 107–16). The American Recovery and Reinvestment Act of 2009 (ARRA) (P.L. 111–5), section 1003, further expanded
                the extent to which the credit is refundable. The credit was refundable to the extent of 15 percent of an individual's earned
                income in excess of $3,000 for 2010 and 2011. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act
                of 2010 (P.L. 111–312), section 103(b), extended this temporary benefit for 2011 and 2012. The American Taxpayer Relief Act
                of 2012 (P.L. 112–240), section 103(b), extended the ARRA benefits through tax year 2017 (a five-year extension). The Protecting
                Americans From Tax Hikes Act of 2015 (P.L. 114–113), permanently extended the EGTRRRA and ARRA benefits.

             Payment Where Child Tax Credit Exceeds Liability for Tax

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0922–4–1–609
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)

                      –151

                      0900
                      Total new obligations (object class 41.0)

                      –151

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –151

                      1930
                      Total budgetary resources available

                      –151

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –151

                      3020
                      Outlays (gross)

                      151

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –151

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –151

                      4180
                      Budget authority, net (total)

                      –151

                      4190
                      Outlays, net (total)

                      –151

             The Budget includes a proposal to require that taxpayers, spouses, and all qualifying children have a Social Security Number
                that is valid for work in order to qualify for the Child Tax Credit and Earned Income Tax Credit.

             Payment Where Health Coverage Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0923–0–1–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Health Coverage Tax Credit Exceeds Liability for T (Direct)
                      12
                      21
                      32

                      0900
                      Total new obligations (object class 41.0)
                      12
                      21
                      32

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12
                      21
                      32

                      1930
                      Total budgetary resources available
                      12
                      21
                      32

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      12
                      21
                      32

                      3020
                      Outlays (gross)
                      –12
                      –21
                      –32

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12
                      21
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      12
                      21
                      32

                      4180
                      Budget authority, net (total)
                      12
                      21
                      32

                      4190
                      Outlays, net (total)
                      12
                      21
                      32

             The Trade Act of 2002 established the Health Coverage Tax Credit (HCTC), a refundable tax credit for a portion of the cost
                of qualified insurance, which may be paid in advance. This credit is available to certain recipients of Trade Adjustment Assistance
                (TAA) and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55–64.

             The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (P.L. 111–5), sections 1899A-1899J.
                These increased benefits for certain HCTC eligible individuals include payment of 80 percent (up from 65 percent) of health
                insurance premiums, up to 24 months of coverage for qualified family members, and extension of COBRA benefits. The Omnibus
                Trade Act of 2010 (P.L. 111–344), sections 111–118, extended these benefits until February 13, 2011. The bill to extend the
                Generalization System of Preference (P.L. 112–040), section 241, extended the credit through December 31, 2013, and reduced
                the credit percentage to 72.5 percent, and eliminated the credit entirely as of January 1, 2014.

             The Trade Preferences Extension Act of 2015 (P.L. 114–27), section 407, retroactively reinstated the HCTC to January 1, 2014,
                through December 31, 2019. The Act also provided that an eligible individual could not claim both the HCTC and the premium
                tax credit provided under the Affordable Care Act (ACA) for the same coverage for the same month and that individual health
                insurance coverage purchased through the Health Insurance Marketplace is qualified coverage for coverage months in 2014 and
                2015. Lastly, the Act reinstated the advance payment of the HCTC, effective not later than June 28, 2016 (one year after date
                of enactment).

             Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0951–0–1–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Small Business Health Insurance Tax Credit Exceeds (Direct)
                      15
                      16
                      14

                      0900
                      Total new obligations (object class 41.0)
                      15
                      16
                      14

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      16
                      17
                      14

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –1
                      –1

                      1260
                      Appropriations, mandatory (total)
                      15
                      16
                      14

                      1930
                      Total budgetary resources available
                      15
                      16
                      14

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      15
                      16
                      14

                      3020
                      Outlays (gross)
                      –15
                      –16
                      –14

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      15
                      16
                      14

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      15
                      16
                      14

                      4180
                      Budget authority, net (total)
                      15
                      16
                      14

                      4190
                      Outlays, net (total)
                      15
                      16
                      14

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (P.L. 111–148), section 1421, allows certain small employers
                (including small tax-exempt employers) to claim a credit when they pay at least half of the health care premiums for single
                health insurance coverage for their employees. Small employers can claim the credit for 2010 through 2013 and for two years
                after that. Generally, employers that have fewer than 25 full-time equivalent employees and pay wages averaging less than
                $50,000 per employee per year may qualify for the credit.

             Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0929–0–1–609
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Alternative Minimum Tax Credit Exceeds Liability F (Direct)
                      2

                      0900
                      Total new obligations (object class 41.0)
                      2

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      2

                      1930
                      Total budgetary resources available
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      2

                      3020
                      Outlays (gross)
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2

                      4180
                      Budget authority, net (total)
                      2

                      4190
                      Outlays, net (total)
                      2

             The Tax Relief and Health Care Act of 2006 (P.L. 109–432) allowed certain taxpayers to claim a refundable credit for a portion
                of their unused long-term alternative minimum tax (AMT) credits each year. The Emergency Economic Stabilization Act of 2008
                (P.L. 110–343), Division C, section 103, increased the AMT refundable credit portion from 20 percent to 50 percent of unused
                long-term minimum tax credits for the taxable year in question. This provision was effective for any taxable year beginning
                before January 1, 2013, and has now expired.

             Payment Where Certain Tax Credits Exceed Liability for Corporate Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0931–0–1–376
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where Certain Tax Credits Exceed Liability for Corporate (Direct)
                      108
                      857
                      856

                      0900
                      Total new obligations (object class 41.0)
                      108
                      857
                      856

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      117
                      921
                      856

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –9
                      –64

                      1260
                      Appropriations, mandatory (total)
                      108
                      857
                      856

                      1930
                      Total budgetary resources available
                      108
                      857
                      856

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      108
                      857
                      856

                      3020
                      Outlays (gross)
                      –108
                      –857
                      –856

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      108
                      857
                      856

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      108
                      857
                      856

                      4180
                      Budget authority, net (total)
                      108
                      857
                      856

                      4190
                      Outlays, net (total)
                      108
                      857
                      856

             This account shows the outlays for the provision that allows certain businesses to accelerate the recognition of a portion
                of certain other credits in lieu of taking bonus depreciation. The Housing and Economic Recovery Act of 2008 (P.L. 110–289),
                section 3081, allowed certain businesses to accelerate the recognition of a portion of their unused pre-2006 alternative minimum
                tax (AMT) or research and development (R&D) credits in lieu of taking bonus depreciation. The maximum increase amount is capped
                at the lesser of $30 million or 6 percent of eligible AMT and R&D credits. The accelerated credit amount is refundable. The
                American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1201(b), extended this temporary benefit through 2009.
                The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111–312), section 401(c), extended
                this temporary benefit through the end of 2012, but only with respect to AMT credits. The American Taxpayer Relief Act of
                2012 (P.L. 112–240), section 331(c), extended this temporary benefit through 2013 only with respect to AMT credits. The Tax
                Increase Prevention Act, Title I—Certain Expiring Provisions (P.L. 113–295), section 125(c), extended this temporary benefit
                through 2014 only with respect to AMT credits.  The Protecting Americans from Tax Hikes (PATH) Act of 2015 (P.L. 114–113),
                extended this provision through 2015. The PATH Act also extended and modified this provision for 2016 through 2019.

             Payment in Lieu of Tax Credits for Promise Zones

             Payment Where American Opportunity Credit Exceeds Liability for Tax

             Program and Financing (in millions of dollars)

                      Identification code 020–0932–0–1–502
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                      3,993
                      4,021
                      4,067

                      0900
                      Total new obligations (object class 41.0)
                      3,993
                      4,021
                      4,067

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,993
                      4,021
                      4,067

                      1930
                      Total budgetary resources available
                      3,993
                      4,021
                      4,067

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3,993
                      4,021
                      4,067

                      3020
                      Outlays (gross)
                      –3,993
                      –4,021
                      –4,067

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,993
                      4,021
                      4,067

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,993
                      4,021
                      4,067

                      4180
                      Budget authority, net (total)
                      3,993
                      4,021
                      4,067

                      4190
                      Outlays, net (total)
                      3,993
                      4,021
                      4,067

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      3,993
                      4,021
                      4,067

                      Outlays
                      3,993
                      4,021
                      4,067

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –25

                      Outlays

                      –25

                      Total:

                      Budget Authority
                      3,993
                      4,021
                      4,042

                      Outlays
                      3,993
                      4,021
                      4,042

             The American Opportunity Tax Credit allows certain taxpayers to claim a refundable American Opportunity Tax Credit (AOTC)
                for qualifying higher education expenses. Up to 40 percent of the credit is refundable. The credit applies dollar-for-dollar
                to the first $2,000 of qualified tuition, fees and course materials paid by the taxpayer, and applies at a rate of 25 percent
                to the next $2,000 in qualified tuition, fees and course materials for a total credit of up to $2,500.  The credit was originally
                created in the American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1004 for tax years 2009 and 2010.  The
                Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111–312), section 103(a), extended
                the credit to tax years 2011 and 2012. The American Taxpayer Relief Act of 2012 (P.L. 112–240), section 103(a), extended the
                credit through tax year 2017 (a five-year extension). The Protecting Americans From Tax Hikes Act of 2015 (P.L. 114–113),
                permanently extended the ARRA benefits.

             Payment Where American Opportunity Credit Exceeds Liability for Tax

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0932–4–1–502
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment Where American Opportunity Credit Exceeds Liability for (Direct)

                      –25

                      0900
                      Total new obligations (object class 41.0)

                      –25

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –25

                      1930
                      Total budgetary resources available

                      –25

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –25

                      3020
                      Outlays (gross)

                      25

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –25

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –25

                      4180
                      Budget authority, net (total)

                      –25

                      4190
                      Outlays, net (total)

                      –25

             The Budget includes a proposal to provide the IRS expanded authority to correct certain errors on tax returns.

             Payment to Issuer of Qualified Energy Conservation Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0948–0–1–272
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of Qualified Energy Conservation Bonds (Direct)
                      36
                      36
                      39

                      0900
                      Total new obligations (object class 41.0)
                      36
                      36
                      39

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      38
                      39
                      39

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –2
                      –3

                      1260
                      Appropriations, mandatory (total)
                      36
                      36
                      39

                      1930
                      Total budgetary resources available
                      36
                      36
                      39

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      36
                      36
                      39

                      3020
                      Outlays (gross)
                      –36
                      –36
                      –39

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      36
                      36
                      39

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      36
                      36
                      39

                      4180
                      Budget authority, net (total)
                      36
                      36
                      39

                      4190
                      Outlays, net (total)
                      36
                      36
                      39

             The Emergency Economic Stabilization Act of 2008 (P.L. 110–343), section 301, created Qualified Energy Conservation Bonds;
                and the American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1112, increased the limitation on issuance of
                qualified energy conservation bonds from $800,000,000 to $3,200,000,000.

             The Hiring Incentives to Restore Employment Act (P.L. 111–147), section 301, amended section 6431 of the Internal Revenue
                Code of 1986 by allowing issuers of Qualified Energy Conservation Bonds to irrevocably elect to issue the bonds as specified
                tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest payment subsidy
                from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax credit.

             Payment to Issuer of New Clean Renewable Energy Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0947–0–1–271
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of New Clean Renewable Energy Bonds (Direct)
                      38
                      37
                      40

                      0900
                      Total new obligations (object class 41.0)
                      38
                      37
                      40

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      40
                      40
                      40

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –2
                      –3

                      1260
                      Appropriations, mandatory (total)
                      38
                      37
                      40

                      1930
                      Total budgetary resources available
                      38
                      37
                      40

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      38
                      37
                      40

                      3020
                      Outlays (gross)
                      –38
                      –37
                      –40

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      38
                      37
                      40

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      38
                      37
                      40

                      4180
                      Budget authority, net (total)
                      38
                      37
                      40

                      4190
                      Outlays, net (total)
                      38
                      37
                      40

             The Emergency Economic Stabilization Act of 2008 (P.L. 110–343), section 107, created New Clean Renewable Energy Bonds, and
                the American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1111, increased the limitation on issuance of New
                Clean Renewable Energy Bonds to a total limitation of $2,400,000,000.

             The Hiring Incentives to Restore Employment Act (P.L. 111–147), section 301, amended section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of New Clean Renewable Energy Bonds to irrevocably elect to issue
                the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
                payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
                credit.

             Payment to Issuer of Qualified School Construction Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0946–0–1–501
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of Qualified School Construction Bonds (Direct)
                      746
                      740
                      795

                      0900
                      Total new obligations (object class 41.0)
                      746
                      740
                      795

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      800
                      795
                      795

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –54
                      –55

                      1260
                      Appropriations, mandatory (total)
                      746
                      740
                      795

                      1930
                      Total budgetary resources available
                      746
                      740
                      795

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      746
                      740
                      795

                      3020
                      Outlays (gross)
                      –746
                      –740
                      –795

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      746
                      740
                      795

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      746
                      740
                      795

                      4180
                      Budget authority, net (total)
                      746
                      740
                      795

                      4190
                      Outlays, net (total)
                      746
                      740
                      795

             The American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1521, created Qualified School Construction Bonds
                with a calendar year limitation of $11,000,000,000 for 2009 and 2010 and zero after 2010.

             The Hiring Incentives to Restore Employment Act (P.L. 111–147), section 301, amended section 6431 of the Internal Revenue
                Code of 1986 by adding a new subsection (f) allowing issuers of Qualified School Construction Bonds to irrevocably elect to
                issue the bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct
                interest payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu
                of a tax credit.

             Payment to Issuer of Qualified Zone Academy Bonds

             Program and Financing (in millions of dollars)

                      Identification code 020–0945–0–1–501
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Payment to Issuer of Qualified Zone Academy Bonds (Direct)
                      58
                      58
                      62

                      0900
                      Total new obligations (object class 41.0)
                      58
                      58
                      62

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      62
                      62
                      62

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –4
                      –4

                      1260
                      Appropriations, mandatory (total)
                      58
                      58
                      62

                      1930
                      Total budgetary resources available
                      58
                      58
                      62

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      58
                      58
                      62

                      3020
                      Outlays (gross)
                      –58
                      –58
                      –62

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      58
                      58
                      62

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      58
                      58
                      62

                      4180
                      Budget authority, net (total)
                      58
                      58
                      62

                      4190
                      Outlays, net (total)
                      58
                      58
                      62

             The American Recovery and Reinvestment Act of 2009 (P.L. 111–5), section 1522, extended and expanded the calendar year limitation
                for Qualified Zone Academy Bonds to $1,400,000,000 for 2009 and 2010. The Tax Relief, Unemployment Insurance Reauthorization,
                and Job Creation Act of 2010 (P.L. 111–312), section 758, extended the Qualified Zone Academy Bonds for 2011 and reduced the
                calendar year limitation to $400,000,000. The American Taxpayer Relief Act of 2012 (P.L. 112–240), section 310, extended the
                calendar year limitation of $400,000,000 through tax year 2013 (a two-year extension). The Tax Increase Prevention Act, Title
                I—Certain Expiring Provisions (P.L. 113–295), section 120, extended the calendar year limitation of $400,000,000 through tax
                year 2014 (a one-year extension). The Protecting Americans From Tax Hikes Act of 2015 (P.L. 114–113), extended the calendar
                year limitation of $400,000,000 through tax year 2016 (a two-year extension).

             The Hiring Incentives to Restore Employment Act (P.L. 111–147), section 301, amends section 6431 of the Internal Revenue Code
                of 1986 by adding a new subsection (f) allowing issuers of Qualified Zone Academy Bonds to irrevocably elect to issue the
                bonds as specified tax credit bonds with a direct-pay subsidy. The issuer of such qualifying bonds receives a direct interest
                payment subsidy from the Federal Government. Bondholders receive a taxable interest payment from the issuer in lieu of a tax
                credit.

             The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (P.L. 111–312) amended section 6431(f)(3)(A)(iii)
                to provide that direct pay treatment for Qualified Zone Academy Bonds is not available for Qualified Zone Academy Bond allocations
                from the 2011 national limitation or any carry forward of the 2011 allocation.

             Payment Where Adoption Credit Exceeds Liability for Tax

             The Patient Protection and Affordable Care Act of 2010 (P.L. 111–148), section 10909, modified the existing adoption credit
                to make it a refundable credit for two years (2010 and 2011). The refundability provision has expired and the adoption credit
                is again limited to tax liability.

             Refunding Internal Revenue Collections, Interest

             Program and Financing (in millions of dollars)

                      Identification code 020–0904–0–1–908
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Refunding Internal Revenue Collections, Interest (Direct)
                      1,530
                      1,424
                      1,996

                      0900
                      Total new obligations (object class 43.0)
                      1,530
                      1,424
                      1,996

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,530
                      1,424
                      1,996

                      1930
                      Total budgetary resources available
                      1,530
                      1,424
                      1,996

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      1,530
                      1,424
                      1,996

                      3020
                      Outlays (gross)
                      –1,530
                      –1,424
                      –1,996

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,530
                      1,424
                      1,996

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,530
                      1,424
                      1,996

                      4180
                      Budget authority, net (total)
                      1,530
                      1,424
                      1,996

                      4190
                      Outlays, net (total)
                      1,530
                      1,424
                      1,996

             Under certain circumstances, as provided in 26 U.S.C. 6611, interest is paid on Internal Revenue collections that must be
                refunded. The Tax Equity and Fiscal Responsibility Act of 1982 (P.L. 97–248) provides for daily compounding of interest. Under
                the Tax Reform Act of 1986 (P.L. 99–514), interest paid on Internal Revenue collections will equal the Federal short-term
                rate plus three percentage points (two percentage points in the case of a corporation), with such rate to be adjusted quarterly.

             Refundable Premium Tax Credit and Cost Sharing Reductions

             Program and Financing (in millions of dollars)

                      Identification code 020–0949–0–1–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Premium assistance tax credit
                      28,331
                      29,970
                      32,148

                      0002
                      Advanced cost sharing reductions
                      4,952
                      5,789
                      6,305

                      0003
                      Basic Health Program
                      2,824
                      4,370
                      4,490

                      0900
                      Total new obligations (object class 41.0)
                      36,107
                      40,129
                      42,943

                      Budgetary resources:

                      Unobligated balance:

                      1033
                      Recoveries of prior year paid obligations
                      5,280

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      30,827
                      40,129
                      42,943

                      1900
                      Budget authority (total)
                      30,827
                      40,129
                      42,943

                      1930
                      Total budgetary resources available
                      36,107
                      40,129
                      42,943

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      36,107
                      40,129
                      42,943

                      3020
                      Outlays (gross)
                      –36,107
                      –40,129
                      –42,943

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      30,827
                      40,129
                      42,943

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      30,827
                      40,129
                      42,943

                      4101
                      Outlays from mandatory balances
                      5,280

                      4110
                      Outlays, gross (total)
                      36,107
                      40,129
                      42,943

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –5,280

                      Additional offsets against gross budget authority only:

                      4143
                      Recoveries of prior year paid obligations, unexpired accounts
                      5,280

                      4160
                      Budget authority, net (mandatory)
                      30,827
                      40,129
                      42,943

                      4170
                      Outlays, net (mandatory)
                      30,827
                      40,129
                      42,943

                      4180
                      Budget authority, net (total)
                      30,827
                      40,129
                      42,943

                      4190
                      Outlays, net (total)
                      30,827
                      40,129
                      42,943

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      30,827
                      40,129
                      42,943

                      Outlays
                      30,827
                      40,129
                      42,943

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –13

                      Outlays

                      –13

                      Total:

                      Budget Authority
                      30,827
                      40,129
                      42,930

                      Outlays
                      30,827
                      40,129
                      42,930

             The Patient Protection and Affordable Care Act (PPACA) of 2010 (P.L. 111–148) established the Refundable Premium Tax Credit.
                This credit is an advanceable, refundable tax credit designed to help eligible individuals and families with low or moderate
                income afford health insurance purchased through the Health Insurance Marketplace, also known as the Exchange, beginning in
                2014. The credit can be paid in advance to the taxpayer's insurance company to lower the monthly premiums, or it can be claimed
                when a taxpayer files their income tax return for the year. If the credit is paid in advance, the taxpayer must reconcile
                the advance credit payments with the actual credit computed on the tax return, subject to certain caps.

             Section 1402 of PPACA provides for reductions in cost sharing for eligible individuals enrolled in qualified health plans
                purchased on the Exchanges. The reduction in cost sharing will first be achieved by reducing applicable out-of-pocket limits
                under section 1302 of PPACA. An additional reduction will be allowed for lower income insured individuals and special rules
                will apply for American Indians and Alaska Natives.

             Section 1331 of PPACA provides for the establishment of a Basic Health Program, under which a state may offer standard health
                plans to eligible individuals in lieu of offering such individuals coverage through an Exchange. Eligible individuals include
                state residents without access to affordable, minimum essential coverage (including those not eligible to enroll in the state's
                Medicaid program) who meet certain income, residency, and age requirements.

             Section 1412 of PPACA provides for advance payments of the premium tax credit and cost-sharing reductions.

             Refundable Premium Tax Credit and Cost Sharing Reductions

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0949–4–1–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Premium assistance tax credit

                      88

                      0002
                      Advanced cost sharing reductions

                      –101

                      0900
                      Total new obligations (object class 41.0)

                      –13

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –13

                      1900
                      Budget authority (total)

                      –13

                      1930
                      Total budgetary resources available

                      –13

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –13

                      3020
                      Outlays (gross)

                      13

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –13

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –13

                      4180
                      Budget authority, net (total)

                      –13

                      4190
                      Outlays, net (total)

                      –13

             The Budget includes proposals to extend the Children's Health Insurance Program and implement medical liability reform.

             IRS Miscellaneous Retained Fees

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5432–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      3
                      2
                      2

                      Receipts:

                      Current law:

                      1110
                      Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                      7
                      9
                      8

                      1110
                      Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                      25
                      25
                      25

                      1130
                      New Installment Agreements, IRS Miscellaneous Retained Fees
                      154
                      184
                      224

                      1130
                      Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                      46
                      61
                      78

                      1130
                      General User Fees, IRS Miscellaneous Retained Fees
                      142
                      148
                      156

                      1130
                      Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained Fees
                      5
                      4
                      4

                      1199
                      Total current law receipts
                      379
                      431
                      495

                      1999
                      Total receipts
                      379
                      431
                      495

                      2000
                      Total: Balances and receipts
                      382
                      433
                      497

                      Appropriations:

                      Current law:

                      2101
                      IRS Miscellaneous Retained Fees
                      –379
                      –431
                      –495

                      2103
                      IRS Miscellaneous Retained Fees
                      –3
                      –2
                      –2

                      2132
                      IRS Miscellaneous Retained Fees
                      2
                      2

                      2199
                      Total current law appropriations
                      –380
                      –431
                      –497

                      2999
                      Total appropriations
                      –380
                      –431
                      –497

                      5099
                      Balance, end of year
                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 020–5432–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      IRS Miscellaneous Retained Fees (Direct)
                      3
                      3
                      3

                      0900
                      Total new obligations (object class 44.0)
                      3
                      3
                      3

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      193
                      245
                      170

                      1010
                      Unobligated balance transfer to other accts [020–0912]
                      –12
                      –40
                      –37

                      1010
                      Unobligated balance transfer to other accts [020–0919]
                      –97
                      –144
                      –71

                      1010
                      Unobligated balance transfer to other accts [020–0913]
                      –9
                      –13
                      –16

                      1050
                      Unobligated balance (total)
                      75
                      48
                      46

                      Budget authority:

                      Appropriations, discretionary:

                      1120
                      Appropriations transferred to other accts [020–0919]
                      –149
                      –266
                      –371

                      1120
                      Appropriations transferred to other accts [020–0912]
                      –58
                      –4
                      –31

                      1120
                      Appropriations transferred to other acct [020–0921]

                      –36

                      1160
                      Appropriation, discretionary (total)
                      –207
                      –306
                      –402

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      379
                      431
                      495

                      1203
                      Appropriation (previously unavailable)
                      3
                      2
                      2

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –2
                      –2

                      1260
                      Appropriations, mandatory (total)
                      380
                      431
                      497

                      1900
                      Budget authority (total)
                      173
                      125
                      95

                      1930
                      Total budgetary resources available
                      248
                      173
                      141

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      245
                      170
                      138

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3
                      3
                      3

                      3020
                      Outlays (gross)
                      –3
                      –3
                      –3

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      –207
                      –306
                      –402

                      Mandatory:

                      4090
                      Budget authority, gross
                      380
                      431
                      497

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3
                      3
                      3

                      4180
                      Budget authority, net (total)
                      173
                      125
                      95

                      4190
                      Outlays, net (total)
                      3
                      3
                      3

             As provided by law (26 U.S.C. 7801), the Secretary of the Treasury may establish new fees or raise existing fees for services
                provided by the IRS to recover the value of the service provided, where such fees are authorized by another law, and may spend
                the new or increased fee receipts to supplement appropriations made available to the IRS appropriations accounts. Funds in
                this account are transferred to other IRS appropriations accounts for expenditure.

             Gifts to the United States for Reduction of the Public Debt

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5080–0–2–808
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      Receipts:

                      Current law:

                      1130
                      Gifts to the United States for Reduction of the Public Debt
                      3
                      4
                      4

                      2000
                      Total: Balances and receipts
                      3
                      4
                      4

                      Appropriations:

                      Current law:

                      2101
                      Gifts to the United States for Reduction of the Public Debt
                      –3
                      –4
                      –4

                      5099
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5080–0–2–808
                      2016 actual
                      2017 est.
                      2018 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      3
                      4
                      4

                      1236
                      Appropriations applied to repay debt
                      –3
                      –4
                      –4

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

             As provided by law (31 U.S.C. 3113), the Secretary of the Treasury is authorized to accept conditional gifts to the United
                States for the purpose of reducing the public debt.

             Private Collection Agent Program

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5510–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      Receipts:

                      Current law:

                      1110
                      Private Collection Agent Program

                      15
                      60

                      2000
                      Total: Balances and receipts

                      15
                      60

                      Appropriations:

                      Current law:

                      2101
                      Private Collection Agent Program

                      –15
                      –60

                      5099
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5510–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Direct program activity (Collection Activities)
                      9
                      1

                      0002
                      Payments to Private Collection Agencies

                      8
                      30

                      0003
                      Special Compliance Personnel Program

                      4
                      12

                      0900
                      Total new obligations, unexpired accounts
                      9
                      13
                      42

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10
                      1
                      3

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      15
                      60

                      1930
                      Total budgetary resources available
                      10
                      16
                      63

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      3
                      21

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      6
                      2

                      3010
                      New obligations, unexpired accounts
                      9
                      13
                      42

                      3020
                      Outlays (gross)
                      –3
                      –17
                      –44

                      3050
                      Unpaid obligations, end of year
                      6
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      6
                      2

                      3200
                      Obligated balance, end of year
                      6
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      15
                      60

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      12
                      41

                      4101
                      Outlays from mandatory balances
                      3
                      5
                      3

                      4110
                      Outlays, gross (total)
                      3
                      17
                      44

                      4180
                      Budget authority, net (total)

                      15
                      60

                      4190
                      Outlays, net (total)
                      3
                      17
                      44

             This account reflects the funds that the IRS is allowed to retain and expend for qualified tax collection contracts with private
                collection agents and the special compliance personnel program. The American Jobs Creation Act of 2004 (P.L. 108–357) allowed
                the IRS to use private collection contractors to supplement its own collection staff efforts to ensure that all taxpayers
                pay what they owe.  The statute authorized the Treasury to retain and use an amount not in excess of 25 percent of the amount
                collected under any qualified tax collection contract for payments to private collection agents, and an amount not in excess
                of 25 percent of the amount collected for enforcement activities of the IRS (26 USC 6306). The IRS used this authority to
                contract with several private debt collection agencies starting in 2006. In March 2009, the IRS allowed its private debt collection
                contracts to expire, thereby administratively terminating the program in accordance with Omnibus Appropriations Act, 2009
                Administrative Provisions - Internal Revenue Service, Section 106 (P.L. 111–8). This provision stated that none of the funds
                made available in this Act maybe used to enter into, renew, extend, administer, implement, enforce, or provide oversight of
                any qualified tax collection contract as defined in section 6306 of the Internal Revenue Code of 1986.

             Section 32102(a) of the Fixing America's Surface Transportation Act of 2015 (P.L. 114–94), amended section 6306 of the Internal
                Revenue Code (IRC) and requires the Secretary of the Treasury to enter into one or more qualified tax collection contracts
                for the collection of all outstanding inactive tax receivables. These agreements are applicable to tax receivables as identified
                by the Secretary after December 4, 2015. Section 6306 of the IRC prohibits the payment of fees for all services in excess
                of 25 percent of the amount collected under a tax collection contract for payments to private collection agents. In addition,
                up to 25 percent of the amount collected may be used to fund the special compliance personnel program account under section
                6307.

             Inactive tax receivables are defined as any tax receivable (1) removed from the active inventory for lack of resources or
                inability to locate the taxpayer, (2) for which more than 1/3 of the applicable limitations period has lapsed and no IRS employee
                has been assigned to collect the receivable; or (3) for which a receivable has been assigned for collection but more than
                365 days have passed without interaction with the taxpayer or a third party for purposes of furthering the collection. Tax
                receivables are defined as any outstanding assessment that the IRS includes in potentially collectible inventory.

          Object Classification (in millions of dollars)

                      Identification code 020–5510–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent

                      1
                      7

                      12.1
                      Civilian personnel benefits

                      2

                      25.1
                      Advisory and assistance services
                      8
                      1
                      1

                      25.2
                      Other services from non-Federal sources

                      8
                      32

                      25.3
                      Other goods and services from Federal sources

                      2

                      99.0
                      Direct obligations
                      8
                      12
                      42

                      99.5
                      Below Reporting Threshold
                      1
                      1

                      99.9
                      Total new obligations, unexpired accounts
                      9
                      13
                      42

          Employment Summary

                      Identification code 020–5510–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      5
                      17
                      84

             Informant Payments

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 020–5433–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year

                      Receipts:

                      Current law:

                      1140
                      Underpayment and Fraud Collection
                      42
                      54
                      54

                      2000
                      Total: Balances and receipts
                      42
                      54
                      54

                      Appropriations:

                      Current law:

                      2101
                      Informant Payments
                      –42
                      –54
                      –54

                      5099
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 020–5433–0–2–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Informant Payments
                      42
                      50
                      54

                      0900
                      Total new obligations (object class 91.0)
                      42
                      50
                      54

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      42
                      54
                      54

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced

                      –4

                      1260
                      Appropriations, mandatory (total)
                      42
                      50
                      54

                      1930
                      Total budgetary resources available
                      42
                      50
                      54

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      42
                      50
                      54

                      3020
                      Outlays (gross)
                      –42
                      –50
                      –54

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      42
                      50
                      54

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      42
                      50
                      54

                      4180
                      Budget authority, net (total)
                      42
                      50
                      54

                      4190
                      Outlays, net (total)
                      42
                      50
                      54

             As provided by law (26 U.S.C. 7623), the Secretary of the Treasury may make payments to individuals who provide information
                that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (P.L. 104–168) provides for payments
                of such sums to individuals from the proceeds of amounts collected by reason of the information provided, and any amount collected
                shall be available for such payments. This information must lead to the detection of underpayments of taxes, or detection
                and bringing to trial and punishment of persons guilty of violating the Internal Revenue laws. This provision was further
                amended by the Tax Relief and Health Care Act of 2006 (P.L. 109–432) to provide for mandatory payments in certain circumstances
                and to encourage use of the program. A reward payment typically ranges between 15 and 30 percent of the collected proceeds
                for cases where the amount of collected proceeds exceeds $2,000,000. Lower payments are allowed in certain circumstances,
                including cases in which information is provided that was already available from another source.

             Federal Tax Lien Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 020–4413–0–3–803
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Federal Tax Lien Revolving Fund (Reimbursable)
                      1

                      0900
                      Total new obligations (object class 32.0)
                      1

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      7
                      7

                      1930
                      Total budgetary resources available
                      8
                      7
                      7

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      7
                      7
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      1

                      3020
                      Outlays (gross)
                      –1

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      1

             This revolving fund was established pursuant to section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source
                of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the Government
                may place a tax lien on real estate in order to protect the Government's interest and this account provides the resources
                to administer the program.

             Internal Revenue Service Oversight Board

             The Internal Revenue Service Restructuring and Reform Act of 1998 (Section 7802(d) 26 U.S.C.) directs the IRS Oversight Board
                to provide an annual budget request for the IRS. The Oversight Board's request shall be submitted to the President by the
                Secretary without revision, and the President shall submit the request, without revision, to Congress together with the President's
                Budget request for the IRS. The Board did not make a recommendation for 2018 as it currently lacks a quorum. The Board will
                reconvene once it has enough Senate-confirmed members to make a quorum.

             Administrative Provisions - Internal Revenue Service

             administrative provisions—internal revenue service'

          (including transfer of funds)SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
          to any other Internal Revenue Service appropriation upon the advance notification of the Committees on Appropriations.SEC. 102. The Internal Revenue Service shall maintain an employee training program, which shall include the following topics: taxpayers'
          rights, dealing courteously with taxpayers, cross-cultural relations, ethics, and the impartial application of tax law.SEC. 103. The Internal Revenue Service shall institute and enforce policies and procedures that will safeguard the confidentiality of
          taxpayer information and protect taxpayers against identity theft.SEC. 104. Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities and
          increased staffing to provide sufficient and effective 1–800 help line service for taxpayers. The Commissioner shall continue
          to make improvements to the Internal Revenue Service 1–800 help line service a priority and allocate resources necessary to
          enhance the response time to taxpayer communications, particularly with regard to victims of tax-related crimes.SEC. 105. The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment
          tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the
          Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim
          of fraud by a third party payroll tax preparer. SEC. 106. None of the funds made available under this Act may be used by the Internal Revenue Service to target citizens of the United
          States for exercising any right guaranteed under the First Amendment to the Constitution of the United States. SEC. 107. None of the funds made available in this Act may be used by the Internal Revenue Service to target groups for regulatory scrutiny
          based on their ideological beliefs. SEC. 108.   Section 9503(a) of title 5, United States Code, is amended by striking the clause "Before September 30, 2013" and inserting
                "before September 30, 2021". SEC. 109.   Section 9503(a)(5) of title 5, United States Code, is amended by inserting before the semicolon the following: ", but are
                renewable for an additional two years, based on a critical organizational need".
             Comptroller of the Currency

             Trust Funds
             Assessment Funds

             Program and Financing (in millions of dollars)

                      Identification code 020–8413–0–8–373
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0881
                      Bank Supervision
                      1,090
                      1,182
                      1,228

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,302
                      1,400
                      1,351

                      1021
                      Recoveries of prior year unpaid obligations
                      18

                      1050
                      Unobligated balance (total)
                      1,320
                      1,400
                      1,351

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,167
                      1,133
                      1,228

                      1801
                      Change in uncollected payments, Federal sources
                      3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,170
                      1,133
                      1,228

                      1930
                      Total budgetary resources available
                      2,490
                      2,533
                      2,579

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,400
                      1,351
                      1,351

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      238
                      268
                      319

                      3010
                      New obligations, unexpired accounts
                      1,090
                      1,182
                      1,228

                      3020
                      Outlays (gross)
                      –1,042
                      –1,131
                      –1,206

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –18

                      3050
                      Unpaid obligations, end of year
                      268
                      319
                      341

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –5
                      –8
                      –8

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –8
                      –8
                      –8

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      233
                      260
                      311

                      3200
                      Obligated balance, end of year
                      260
                      311
                      333

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,170
                      1,133
                      1,228

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      944
                      991
                      1,091

                      4101
                      Outlays from mandatory balances
                      98
                      140
                      115

                      4110
                      Outlays, gross (total)
                      1,042
                      1,131
                      1,206

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –14
                      –23
                      –23

                      4121
                      Interest on Federal securities
                      –18
                      –23
                      –23

                      4123
                      Non-Federal sources
                      –1,135
                      –1,087
                      –1,182

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –1,167
                      –1,133
                      –1,228

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      4170
                      Outlays, net (mandatory)
                      –125
                      –2
                      –22

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –125
                      –2
                      –22

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      1,535
                      1,656
                      1,662

                      5001
                      Total investments, EOY: Federal securities: Par value
                      1,656
                      1,662
                      1,684

             The Office of the Comptroller of the Currency (OCC) was created by Congress to charter national banks; oversee a nationwide
                system of banking institutions; and ensure national banks are safe and sound, competitive and profitable, and capable of serving
                in the best possible manner the banking needs of their customers. The National Currency Act of 1863 (12 U.S.C. 1 et seq.,
                12 Stat. 665), rewritten and reenacted as the National Bank Act of 1864, provided for the chartering and supervising functions
                of the OCC. The income of OCC is derived principally from assessments paid by national banks and interest on investments in
                U.S. Government securities. The OCC receives no appropriated funds from Congress.

             Effective on July 21, 2011, Title III of the Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111–203) transferred
                to the OCC the responsibility for supervision and rulemaking authority for all savings associations. The prior regulator,
                the Office of Thrift Supervision, was integrated into OCC at this time.

             As of September 30, 2016, the OCC supervised 1,028 national bank charters, 49 Federal branches of foreign banks, and 375 Federal
                savings associations. In total, the OCC supervises approximately $11.6 trillion in financial institution assets.

          Object Classification (in millions of dollars)

                      Identification code 020–8413–0–8–373
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      524
                      562
                      602

                      11.3
                      Other than full-time permanent
                      8
                      8
                      9

                      11.5
                      Other personnel compensation
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      535
                      573
                      614

                      12.1
                      Civilian personnel benefits
                      250
                      277
                      298

                      21.0
                      Travel and transportation of persons
                      56
                      62
                      63

                      22.0
                      Transportation of things
                      3
                      3
                      3

                      23.2
                      Rental payments to others
                      64
                      66
                      65

                      23.3
                      Communications, utilities, and miscellaneous charges
                      15
                      18
                      18

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      29
                      26
                      23

                      25.2
                      Other services from non-Federal sources
                      21
                      22
                      21

                      25.3
                      Other goods and services from Federal sources
                      14
                      14
                      14

                      25.4
                      Operation and maintenance of facilities
                      7
                      6
                      6

                      25.7
                      Operation and maintenance of equipment
                      57
                      69
                      66

                      26.0
                      Supplies and materials
                      6
                      8
                      8

                      31.0
                      Equipment
                      25
                      27
                      27

                      32.0
                      Land and structures
                      1
                      10
                      1

                      42.0
                      Insurance claims and indemnities
                      6

                      99.0
                      Reimbursable obligations
                      1,090
                      1,182
                      1,228

                      99.9
                      Total new obligations, unexpired accounts
                      1,090
                      1,182
                      1,228

          Employment Summary

                      Identification code 020–8413–0–8–373
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,845
                      3,938
                      4,041

             Interest on the Public Debt

             Federal Funds
             Interest on Treasury Debt Securities (gross)

             Program and Financing (in millions of dollars)

                      Identification code 020–0550–0–1–901
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities
                      429,963
                      474,506
                      507,005

                      0900
                      Total new obligations (object class 43.0)
                      429,963
                      474,506
                      507,005

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      429,963
                      474,506
                      507,005

                      1930
                      Total budgetary resources available
                      429,963
                      474,506
                      507,005

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      429,963
                      474,506
                      507,005

                      3020
                      Outlays (gross)
                      –429,963
                      –474,506
                      –507,005

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      429,963
                      474,506
                      507,005

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      429,963
                      474,506
                      507,005

                      4180
                      Budget authority, net (total)
                      429,963
                      474,506
                      507,005

                      4190
                      Outlays, net (total)
                      429,963
                      474,506
                      507,005

             Such amounts are appropriated as may be necessary to pay the interest each year on the public debt (31 U.S.C. 1305, 3123).
                Interest on Government account series securities is generally calculated on a cash basis. Interest is generally calculated
                on an accrual basis for all other types of securities.

             Interest on Treasury Debt Securities (gross)

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0550–2–1–901
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities

                      76

                      0900
                      Total new obligations (object class 43.0)

                      76

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      76

                      1930
                      Total budgetary resources available

                      76

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      76

                      3020
                      Outlays (gross)

                      –76

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      76

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      76

                      4180
                      Budget authority, net (total)

                      76

                      4190
                      Outlays, net (total)

                      76

             Interest on Treasury Debt Securities (gross)

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 020–0550–4–1–901
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Interest on Treasury Debt Securities

                      –1,503

                      0900
                      Total new obligations (object class 43.0)

                      –1,503

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –1,503

                      1930
                      Total budgetary resources available

                      –1,503

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –1,503

                      3020
                      Outlays (gross)

                      1,503

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –1,503

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –1,503

                      4180
                      Budget authority, net (total)

                      –1,503

                      4190
                      Outlays, net (total)

                      –1,503

             Administrative Provisions—Department of the Treasury

             Administrative provisions—Department of the Treasury'

          (including transfers of funds)SEC. 114. Appropriations to the Department of the Treasury in this Act shall be available for uniforms or allowances therefor, as authorized
          by law (5 U.S.C. 5901), including maintenance, repairs, and cleaning; purchase of insurance for official motor vehicles operated
          in foreign countries; purchase of motor vehicles without regard to the general purchase price limitations for vehicles purchased
          and used overseas for the current fiscal year; entering into contracts with the Department of State for the furnishing of
          health and medical services to employees and their dependents serving in foreign countries; and services authorized by 5 U.S.C.
          3109.SEC. 115. Not to exceed 2 percent of any appropriations in this title made available under the headings "Departmental Offices—Salaries
          and Expenses", "Community Development Financial Institutions Fund", "Office of Terrorism and Financial Intelligence", "Office of Inspector General", "Special Inspector General for the Troubled Asset Relief Program", "Financial Crimes Enforcement
          Network", "Bureau of the Fiscal Service", and "Alcohol and Tobacco Tax and Trade Bureau" may be transferred between such appropriations
          upon the advance notification of the Committees on Appropriations of the House of Representatives and the Senate: Provided, That no transfer under this section may increase or decrease any such appropriation by more than 2 percent.SEC. 116. Not to exceed 2 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
          to the Treasury Inspector General for Tax Administration's appropriation upon the advance notification of the Committees on Appropriations of the House of Representatives and the Senate: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.SEC. 117. None of the funds appropriated in this Act or otherwise available to the Department of the Treasury or the Bureau of Engraving
          and Printing may be used to redesign the $1 Federal Reserve note.SEC. 118. The Secretary of the Treasury may transfer funds from the "Bureau of the Fiscal Service-Salaries and Expenses" to the Debt
          Collection Fund as necessary to cover the costs of debt collection: Provided, That such amounts shall be reimbursed to such salaries and expenses account from debt collections received in the Debt Collection
          Fund.SEC. 119. None of the funds appropriated or otherwise made available by this or any other Act may be used by the United States Mint
          to construct or operate any museum without the prior notification of the Committees on Appropriations of the House of Representatives and the Senate, the House Committee on Financial Services,
          and the Senate Committee on Banking, Housing, and Urban Affairs.SEC. 120. None of the funds appropriated or otherwise made available by this or any other Act or source to the Department of the Treasury,
          the Bureau of Engraving and Printing, and the United States Mint, individually or collectively, may be used to consolidate
          any or all functions of the Bureau of Engraving and Printing and the United States Mint without the advance notification of the House Committee on Financial Services; the Senate Committee on Banking, Housing, and Urban Affairs; and the Committees
          on Appropriations of the House of Representatives and the Senate.SEC. 121. Funds appropriated by this Act, or made available by the transfer of funds in this Act, for the Department of the Treasury's
          intelligence or intelligence related activities are deemed to be specifically authorized by the Congress for purposes of section
          504 of the National Security Act of 1947 (50 U.S.C. 414) during fiscal year 2018 until the enactment of the Intelligence Authorization Act for Fiscal Year 2018.SEC. 122. Not to exceed $5,000 shall be made available from the Bureau of Engraving and Printing's Industrial Revolving Fund for necessary
          official reception and representation expenses.SEC. 123. The Secretary of the Treasury shall submit a Capital Investment Plan to the Committees on Appropriations of the Senate and
          the House of Representatives not later than 30 days following the submission of the annual budget submitted by the President:
          Provided, That such Capital Investment Plan shall include capital investment spending from all accounts within the Department of the
          Treasury, including but not limited to the Department-wide Systems and Capital Investment Programs account, Treasury Franchise
          Fund account, and the Treasury Forfeiture Fund account: Provided further, That such Capital Investment Plan shall include expenditures occurring in previous fiscal years for each capital investment
          project that has not been fully completed.SEC. 124. (a) Not later than 60 days after the end of each quarter, the Office of Financial Stability and the Office of Financial Research
          shall submit reports on their activities to the Committees on Appropriations of the House of Representatives and the Senate,
          the Committee on Financial Services of the House of Representatives and the Senate Committee on Banking, Housing, and Urban
          Affairs.
          (b) The reports required under subsection (a) shall include—
             (1) the obligations made during the previous quarter by object class, office, and activity;
             (2) the estimated obligations for the remainder of the fiscal year by object class, office, and activity;
             (3) the number of full-time equivalents within each office during the previous quarter;
             (4) the estimated number of full-time equivalents within each office for the remainder of the fiscal year; and
             (5) actions taken to achieve the goals, objectives, and performance measures of each office.

          (c) At the request of any such Committees specified in subsection (a), the Office of Financial Stability and the Office of Financial
             Research shall make officials available to testify on the contents of the reports required under subsection (a).
          SEC. 125. Within 45 days after the date of enactment of this Act, the Secretary of the Treasury shall submit an itemized report to the
          Committees on Appropriations of the House of Representatives and the Senate on the amount of total funds charged to each office
          by the Franchise Fund including the amount charged for each service provided by the Franchise Fund to each office, a detailed
          description of the services, a detailed explanation of how each charge for each service is calculated, and a description of
          the role customers have in governing in the Franchise Fund.SEC. 126. During fiscal year 2018—(1) none of the funds made available in this or any other Act may be used by the Department of the Treasury, including the Internal
             Revenue Service, to issue, revise, or finalize any regulation, revenue ruling, or other guidance not limited to a particular
             taxpayer relating to the standard which is used to determine whether an organization is operated exclusively for the promotion
             of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 (including the proposed regulations
             published at 78 Fed. Reg. 71535 (November 29, 2013)); and

          (2) the standard and definitions as in effect on January 1, 2010, which are used to make such determinations shall apply after
             the date of the enactment of this Act for purposes of determining status under section 501(c)(4) of such Code of organizations
             created on, before, or after such date.
          SEC. 127.  Amendments to Community Development Financial Institutions Bond Program. Section 114A of the Riegle Community Development
                and Regulatory Improvement Act of 1994 (12 U.S.C. 4713a) is amended— (a)  in subsection (c)(2) by striking ", multiplied by an amount equal to the outstanding principal balance of issued notes or
                   bonds"; and
          (b)   in subsection (e)(2)(B) by striking "$100,000,000" and inserting "$50,000,000". SEC. 128.  Notwithstanding paragraph (2) of section 402(c) of the Helping Families Save their Homes Act of 2009, in utilizing funds made
                available by paragraph (1) of section 402(c) of such Act, the Special Inspector General for the Troubled Asset Relief Program
                shall prioritize the performance of audits or investigations of any program that is funded in whole or in part by funds appropriated
                under the Emergency Economic Stabilization Act of 2008, to the extent that such priority is consistent with other aspects
                of the mission of the Special Inspector General.
             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Governmental receipts:

                      010–086400
                      Filing Fees, P.L. 109–171, Title X: Enacted/requested
                      54
                      54
                      54

                      020–015800
                      Transportation Fuels Tax: Enacted/requested
                      –4,755
                      –3,456
                      –987

                      020–065000
                      Deposit of Earnings, Federal Reserve System: Enacted/requested
                      115,672
                      97,002
                      69,964

                      020–065000
                      Legislative proposal, subject to PAYGO

                      160

                      020–085000
                      Registration, Filing, and Transaction Fees: Enacted/requested
                      4
                      4
                      4

                      345–086900
                      Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                      47
                      47
                      47

                      096–089100
                      Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                      477
                      605
                      605

                      012–101000
                      Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                      4
                      4
                      4

                      020–102000
                      Fines, Penalties, and Forfeitures, Economic Stabilization Laws: Enacted/requested
                      4
                      4
                      4

                      021–103000
                      Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                      167
                      162
                      162

                      034–104000
                      Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                      4,997
                      4,997
                      4,997

                      020–105000
                      Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                      14
                      19
                      19

                      096–106000
                      Forfeitures of Unclaimed Money and Property: Enacted/requested
                      27
                      17
                      17

                      010–108000
                      Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                      56
                      70
                      70

                      020–109600
                      Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees: Enacted/requested

                      1,434
                      7,228

                      020–109700
                      Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested

                      6,338
                      5,430

                      020–241100
                      User Fees for IRS: Enacted/requested
                      24
                      14
                      12

                      020–249200
                      Premiums, Terrorism Risk Insurance Program: Enacted/requested

                      93

                      020–309400
                      Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                      13
                      18
                      18

                      020–309500
                      Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                      5
                      6
                      6

                      020–309990
                      Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                      –57
                      –57
                      –57

                      075–086600
                      Transitional Reinsurance Contributions to the General Fund: Enacted/requested

                      722
                      199

                      050–085015
                      Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                      441
                      575
                      610

                      220–109900
                      Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                      3,074
                      6,503
                      6,503

                      901–011050
                      Individual Income Taxes: Enacted/requested
                      1,546,046
                      1,659,875
                      1,835,670

                      901–011050
                      Legislative proposal, subject to PAYGO

                      290

                      020–011100
                      Corporation Income and Excess Profits Taxes: Enacted/requested
                      299,571
                      323,614
                      354,851

                      020–011100
                      Legislative proposal, subject to PAYGO

                      75

                      901–015250
                      Other Federal Fund Excise Taxes: Enacted/requested
                      1,026
                      1,550
                      1,559

                      020–015300
                      Estate and Gift Taxes: Enacted/requested
                      21,354
                      23,139
                      24,331

                      901–015500
                      Tobacco Excise Tax: Enacted/requested
                      14,103
                      13,977
                      13,851

                      901–015600
                      Alcohol Excise Tax: Enacted/requested
                      9,799
                      9,942
                      10,058

                      901–015700
                      Telephone Excise Tax: Enacted/requested
                      548
                      555
                      505

                      901–015913
                      Fee on Health Insurance Providers: Enacted/requested
                      11,239
                      68
                      14,281

                      901–015914
                      Tax on Indoor Tanning Services: Enacted/requested
                      79
                      78
                      76

                      901–015915
                      Excise Tax on Medical Device Manufacturers: Enacted/requested
                      619
                      –23
                      1,551

                      901–031050
                      Other Federal Fund Customs Duties: Enacted/requested
                      22,891
                      21,854
                      27,307

                      General Fund Governmental receipts
                      2,047,543
                      2,169,711
                      2,379,567

                      Offsetting receipts from the public:

                      020–129900
                      Gifts to the United States, not Otherwise Classified: Enacted/requested
                      8
                      8
                      8

                      020–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                      1
                      1
                      1

                      020–145000
                      Interest Payments from States, Cash Management Improvement: Enacted/requested

                      1
                      1

                      020–146310
                      Interest on Quota in International Monetary Fund: Enacted/requested
                      3
                      3
                      3

                      020–146320
                      Interest on Loans to International Monetary Fund: Enacted/requested
                      4
                      4
                      4

                      020–149900
                      Interest Received from Credit Financing Accounts: Enacted/requested
                      41,475
                      45,046
                      46,682

                      020–168200
                      Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                      13

                      020–248500
                      GSE Fees Pursuant to P.L. 112–78 Sec. 401: Enacted/requested
                      2,797
                      3,196
                      3,463

                      020–267710
                      Community Development Financial Institutions Fund, Negative Subsidies: Enacted/requested
                      5

                      020–276330
                      Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                      1
                      9

                      020–278430
                      Small Business Lending Fund Direct Loans, Downward Reestimates of  Subsidies: Enacted/requested
                      44
                      25

                      020–279030
                      GSE Mortgage-backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                      17
                      38

                      020–279230
                      Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                      855
                      90

                      020–289400
                      Proceeds, GSE Equity Related Transactions: Enacted/requested
                      11,522
                      23,405
                      16,797

                      020–289400
                      Legislative proposal, not subject to PAYGO

                      455

                      020–322000
                      All Other General Fund Proprietary Receipts: Enacted/requested
                      672
                      845
                      845

                      020–387500
                      Budget Clearing Account (suspense): Enacted/requested
                      –45

                      086–289100
                      Proceeds, Grants for Emergency Mortgage Relief Derived from Emergency Homeowners' Relief Fund: Enacted/requested
                      1

                      General Fund Offsetting receipts from the public
                      57,373
                      72,671
                      68,259

                      Intragovernmental payments:

                      089–142400
                      Interest on Investment, Colorado River Projects: Enacted/requested

                      4
                      4

                      020–133800
                      Interest on Loans to the Presidio: Enacted/requested
                      3
                      3
                      3

                      020–135100
                      Interest on Loans to BPA: Enacted/requested
                      988
                      240
                      260

                      020–136000
                      Interest on Loans to Western Area Power Administration: Enacted/requested
                      2
                      2
                      2

                      020–136300
                      Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                      2
                      2
                      2

                      020–140100
                      Interest on Loans to Commodity Credit Corporation: Enacted/requested
                      74
                      59
                      124

                      020–141300
                      Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                      5
                      37
                      33

                      020–141500
                      Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested

                      8
                      39

                      020–141800
                      Interest on Loans to Federal Financing Bank: Enacted/requested
                      1,939
                      1,336
                      1,616

                      020–143300
                      Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                      345
                      377
                      393

                      020–149500
                      Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                      123
                      152
                      187

                      020–149700
                      Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                      97
                      99
                      138

                      020–150110
                      Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                      328
                      130
                      30

                      020–150120
                      Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                      3

                      020–241600
                      Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                      579
                      732
                      694

                      020–310100
                      Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes: Enacted/requested
                      115
                      85
                      84

                      020–311200
                      Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                      13
                      13
                      13

                      020–320000
                      Receivables from Cancelled Accounts: Enacted/requested
                      1
                      1
                      1

                      020–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                      203

                      073–142800
                      Interest on Advances to Small Business Administration: Enacted/requested
                      1
                      1
                      1

                      General Fund Intragovernmental payments
                      4,821
                      3,281
                      3,624

             TITLE VI—GENERAL PROVISIONS

             '

          (Including cancellation of funds)
          SEC. 601. None of the funds in this Act shall be used for the planning or execution of any program to pay the expenses of, or otherwise
          compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act.SEC. 602. None of the funds appropriated in this Act shall remain available for obligation beyond the current fiscal year, nor may any
          be transferred to other appropriations, unless expressly so provided herein.SEC. 603. The expenditure of any appropriation under this Act for any consulting service through procurement contract pursuant to 5
          U.S.C. 3109, shall be limited to those contracts where such expenditures are a matter of public record and available for public
          inspection, except where otherwise provided under existing law, or under existing Executive order issued pursuant to existing
          law.SEC. 604. None of the funds made available by this Act shall be available for any activity or for paying the salary of any Government
          employee where funding an activity or paying a salary to a Government employee would result in a decision, determination,
          rule, regulation, or policy that would prohibit the enforcement of section 307 of the Tariff Act of 1930 (19 U.S.C. 1307).SEC. 605. No funds appropriated pursuant to this Act may be expended by an entity unless the entity agrees that in expending the assistance
          the entity will comply with chapter 83 of title 41, United States Code.SEC. 606. No funds appropriated or otherwise made available under this Act shall be made available to any person or entity that has
          been convicted of violating chapter 83 of title 41, United States Code.SEC. 607. Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at
          the end of fiscal year 2018 from appropriations made available for salaries and expenses for fiscal year 2018 in this Act, shall remain available through September 30, 2019, for each such account for the purposes authorized: Provided, That notice thereof shall be submitted to the Committees on Appropriations of the House of Representatives and the Senate prior to the expenditure of such funds.SEC. 608. (a) None of the funds made available in this Act may be used by the Executive Office of the President to request—
          (1) any official background investigation report on any individual from the Federal Bureau of Investigation; or
          (2) a determination with respect to the treatment of an organization as described in section 501(c) of the Internal Revenue Code
             of 1986 and exempt from taxation under section 501(a) of such Code from the Department of the Treasury or the Internal Revenue
             Service.

          (b) Subsection (a) shall not apply—
             (1) in the case of an official background investigation report, if such individual has given express written consent for such
                request not more than 6 months prior to the date of such request and during the same presidential administration; or

             (2) if such request is required due to extraordinary circumstances involving national security.
          SEC. 609. The cost accounting standards promulgated under chapter 15 of title 41, United States Code, shall not apply with respect to a contract under the Federal Employees Health Benefits Program established under chapter
          89 of title 5, United States Code.SEC. 610. For the purpose of resolving litigation and implementing any settlement agreements regarding the nonforeign area cost-of-living
          allowance program, the Office of Personnel Management may accept and utilize (without regard to any restriction on unanticipated
          travel expenses imposed in an Appropriations Act) funds made available to the Office of Personnel Management pursuant to court
          approval.SEC. 611. No funds appropriated by this Act shall be available to pay for an abortion, or the administrative expenses in connection
          with any health plan under the Federal employees health benefits program which provides any benefits or coverage for abortions.SEC. 612. The provision of section 611 shall not apply where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the
          result of an act of rape or incest.SEC. 613. In order to promote Government access to commercial information technology, the restriction on purchasing nondomestic articles,
          materials, and supplies set forth in chapter 83 of title 41, United States Code (popularly known as the Buy American Act),
          shall not apply to the acquisition by the Federal Government of information technology (as defined in section 11101 of title
          40, United States Code), that is a commercial item (as defined in section 103 of title 41, United States Code).SEC. 614. Notwithstanding section 1353 of title 31, United States Code, no officer or employee of any regulatory agency or commission
          funded by this Act may accept on behalf of that agency, nor may such agency or commission accept, payment or reimbursement
          from a non-Federal entity for travel, subsistence, or related expenses for the purpose of enabling an officer or employee
          to attend and participate in any meeting or similar function relating to the official duties of the officer or employee when
          the entity offering payment or reimbursement is a person or entity subject to regulation by such agency or commission, or
          represents a person or entity subject to regulation by such agency or commission, unless the person or entity is an organization
          described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.SEC. 615. Notwithstanding section 708 of this Act, funds made available to the Commodity Futures Trading Commission and the Securities
          and Exchange Commission by this or any other Act may be used for the interagency funding and sponsorship of a joint advisory
          committee to advise on emerging regulatory issues.SEC. 616. (a)(1) Notwithstanding any other provision of law, an Executive agency covered by this Act otherwise authorized to enter into contracts
          for either leases or the construction or alteration of real property for office, meeting, storage, or other space must consult
          with the General Services Administration before issuing a solicitation for offers of new leases or construction contracts,
          and in the case of succeeding leases, before entering into negotiations with the current lessor.
          (2) Any such agency with authority to enter into an emergency lease may do so during any period declared by the President to require
             emergency leasing authority with respect to such agency.

          (b) For purposes of this section, the term "Executive agency covered by this Act" means any Executive agency provided funds by
             this Act, but does not include the General Services Administration or the United States Postal Service.
          SEC. 617. (a) There are appropriated for the following activities the amounts required under current law:
          (1) Compensation of the President (3 U.S.C. 102).
          (2) Payments to—
             (A) the Judicial Officers' Retirement Fund (28 U.S.C. 377(o));
             (B) the Judicial Survivors' Annuities Fund (28 U.S.C. 376(c)); and
             (C) the United States Court of Federal Claims Judges' Retirement Fund (28 U.S.C. 178(l)).

          (3) Payment of Government contributions—
             (A) with respect to the health benefits of retired employees, as authorized by chapter 89 of title 5, United States Code, and
                the Retired Federal Employees Health Benefits Act (74 Stat. 849); and

             (B) with respect to the life insurance benefits for employees retiring after December 31, 1989 (5 U.S.C. ch. 87).

          (4) Payment to finance the unfunded liability of new and increased annuity benefits under the Civil Service Retirement and Disability
             Fund (5 U.S.C. 8348).

          (5) Payment of annuities authorized to be paid from the Civil Service Retirement and Disability Fund by statutory provisions other
             than subchapter III of chapter 83 or chapter 84 of title 5, United States Code.

          (b) Nothing in this section may be construed to exempt any amount appropriated by this section from any otherwise applicable limitation
             on the use of funds contained in this Act.
          SEC. 618. None of the funds made available in this Act may be used by the Federal Trade Commission to complete the draft report entitled
          "Interagency Working Group on Food Marketed to Children: Preliminary Proposed Nutrition Principles to Guide Industry Self-Regulatory
          Efforts" unless the Interagency Working Group on Food Marketed to Children complies with Executive Order No. 13563.SEC. 619. None of the funds in this Act may be used for the Director of the Office of Personnel Management to award a contract, enter
          an extension of, or exercise an option on a contract to a contractor conducting the final quality review processes for background
          investigation fieldwork services or background investigation support services that, as of the date of the award of the contract,
          are being conducted by that contractor.SEC. 620. (a) The head of each executive branch agency funded by this Act shall ensure that the Chief Information Officer of the agency
          has the authority to participate in decisions regarding the budget planning process related to information technology.
          (b) Amounts appropriated for any executive branch agency funded by this Act that are available for information technology shall
             be allocated within the agency, consistent with the provisions of appropriations Acts and budget guidelines and recommendations
             from the Director of the Office of Management and Budget, in such manner as specified by, or approved by, the Chief Information
             Officer of the agency in consultation with the Chief Financial Officer of the agency and budget officials.
          SEC. 621. From the unobligated balances available in the Securities and Exchange Commission Reserve Fund established by section 991(e) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Public Law 111–203), $25,000,000 are hereby permanently cancelled not later than September 30, 2018.SEC. 622. Beginning on the date of enactment of this Act, in the current fiscal year and continuing through September 30, 2025, the
          Further Notice of Proposed Rulemaking and Report and Order adopted by the Federal Communications Commission on March 31, 2014
          (FCC 14–28), and the amendments to the rules of the Commission adopted in such Further Notice of Proposed Rulemaking and Report
          and Order, shall not apply to a joint sales agreement (as defined in Note 2(k) to section 73.3555 of title 47, Code of Federal
          Regulations) that was in effect on March 31, 2014, and a rule of the Commission amended by such an amendment shall apply to
          such agreement as such rule was in effect on the day before the effective date of such amendment. A party to a joint sales
          agreement that was in effect on March 31, 2014, shall not be considered to be in violation of the ownership limitations of
          section 73.3555 of title 47, Code of Federal Regulations, by reason of the application of the rule in Note 2(k)(2), as so
          amended, to the joint sales agreement.SEC. 623. (a) The Office of Personnel Management shall provide to each affected individual as defined in subsection (b) complimentary identity
          protection coverage that—
          (1) is not less comprehensive than the complimentary identity protection coverage that the Office provided to affected individuals
             before the date of enactment of this Act;

          (2) is effective through December 31, 2025; and

          (3) includes not less than $5,000,000 in identity theft insurance.
          (b) Definition.—In this section, the term "affected individual" means any individual whose Social Security Number was compromised during—
             (1) the 2015 data breach of personnel records of current and former Federal employees, at a network maintained by the Department of the
                Interior; or

             (2) the 2015 data breach of systems of the Office of Personnel Management containing information related to the background investigations
                of current, former, and prospective Federal employees, and of other individuals.

          SEC. 624.   Section 1105(a) of Title 31, United States Code, is amended by striking paragraph (35) and renumbering the following paragraphs
                accordingly.