PUBLIC LAW 106-246—JULY 13, 2000 114 STAT. 563 (c) The amount rescinded pursuant to subsection (a) is appropriated for the capital asset acquisition of information technology systems, including management and related contractual costs of said acquisitions, including contractual costs associated with operations authorized by 5 U.S.C. 3109, which shall be available through September 30, 2001: Provided, That none of these funds shall be obligated until the Internal Revenue Service submits to Congress and Congress approves a plan for expenditure that: (1) meets the capital planning and investment control review requirements established by the Office of Management and Budget, including OMB Circular A-11 part 3; (2) complies with the Internal Revenue Service's enterprise architecture, including the modernization blueprint; (3) conforms with the Internal Revenue Service's enterprise life cycle methodology; (4) is approved by the Internal Revenue Service, the Department of the Treasury, and the Office of Management and Budget; (5) has been reviewed by the General Accounting Office; and (6) complies with the acquisition rules, requirements, guidelines, and systems acquisition management practices of the Federal Government. SEC. 2703. RESTORATION OF MEDICARE TRUST FUNDS, (a) Deadlines. CORRECTION OF TRUST FUND HOLDINGS. — (1) IN GENERAL. — Within 120 days after the effective date of this Act, the Secretary of the Treasury shall take the actions described in paragraph (2) with respect to each trust fund with the goal being that, after the actions are taken, the holdings of the trust fund will replicate, to the extent practicable in the judgement of the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, the obligations that would have been held by the trust fund if the clerical error had not occurred. (2) OBLIGATIONS ISSUED AND REDEEMED. — The Secretary of the Treasury shall— (A) issue to each trust fund obligations under chapter 31 of title 31, United States Code, that bear issue dates, interest rates, and maturity dates as the obligations that— (i) would have been issued to the trust fund if the clerical error had not occurred; or (ii) were issued to the trust fund and were redeemed by reason of the clerical error; and (B) redeem from each trust fund obligations that— (i) would not have been issued to the trust fund if the clerical error had not occurred; or (ii) would have been redeemed from the trust fund if the clerical error had not occurred, (b) CORRECTION OF INTEREST INCOME. — (1) TRANSFER OF EXCESS INTEREST INCOME. — Within 120 days after the effective date of this Act, the Secretary of the Treasury shall transfer from the Federal Hospital Insurance Trust Fund to the Federal Supplementary Medical Insurance Trust Fund an amount determined by the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, to be equal to the amount of interest income that was credited to the Federal Hospital Insurance Trust Fund that would not have been credited if the clerical error had not occurred. (2) CREDIT OF LOST INTEREST INCOME. —Within 120 days after the effective date of this Act, there is hereby appropriated
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