123STA T .6 3 4PUBLIC LA W 111 –8—M A R .11 , 2 0 0 9COM M UNITYDEV E L O P MENT F IN A N C IAL I N S TITUTIONS FUN DPR O G RAM A CCOUNT Tocar r y o ut t he Co m mu ni ty De v e l o p ment B an k in g an d Finan - cial In s titutions Act o f19 9 4( Pu b lic L a w 1 03– 3 25), including serv- ices authori z edby5 U.S .C. 3109, but at rates for individuals not toe x ceed the per diem rate e q uivalent to the rate for E S–3, $ 10 7 ,000,000, to remain available until September 30, 2010, of which $ 8 ,500,000 shall be for financial assistance, technical assist- ance, training and outreach programs designed to benefit N ative American, Native H awaiian, and Alaskan Native communities and provided primarily through qualified community development lender organizations with experience and expertise in community development banking and lending in Indian country, Native Amer- ican organizations, tribes and tribal organizations and other suit- able providers, $2,000,000 shall be available for the pilot pro j ect grant program under section 1132(d) of division A of the Housing and Economic R ecovery Act of 2008 (Public Law 110–289), up to $14,750,000 may be used for administrative expenses, including administration of the New M arkets Tax Credit, up to $7,500,000 may be used for the cost of direct loans, and up to $250,000 may be used for administrative expenses to carry out the direct loan program
- Provide
d, That the cost of direct loans, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided fu r th er, That these funds are available to subsidize gross obligations for the principal amount of direct loans not to exceed $1 6 ,000,000. INTERNAL REVENUE SERVICE TA X PAYER SERVICES For necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and edu- cation, filing and account services, taxpayer advocacy services, and other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $2,293,000,000, of which not less than $5,100,000 shall be for the Tax Counseling for the Elderly Program, of which not less than $9,500,000 shall be avail- able for low-income taxpayer clinic grants, of which not less than $8,000,000, to remain available until September 30, 2010, shall be available for a Community V olunteer Income Tax Assistance matching grants demonstration program for tax return preparation assistance, and of which not less than $193,000,000 shall be avail- able for operating expenses of the Taxpayer Advocate Service. EN F ORCEMENT ( INCLUDING TRANSFER OF FUNDS ) For necessary expenses of the Internal Revenue Service to determine and collect owed taxes, to provide legal and litigation support, to conduct criminal investigations, to enforce criminal stat- utes related to violations of internal revenue laws and other finan- cial crimes, to purchase (for police-type use, not to exceed 850) and hire passenger motor vehicles (31 U.S.C. 1343(b)), and to pro- vide other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $5,117,267,000, of
