Replies

It’s a start. Here’s the wording from the actual bill (H. Rept. 113-508 - 113th Congress (2013-2014)
July 02, 2014, As Reported by the Appropriations Committee)

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Internal Revenue Service

The Committee remains troubled by the activities of the
Internal Revenue Service (IRS) including the inappropriate
singling out of certain tax-exempt groups based on their
political beliefs, wasteful spending on conferences and videos,
and providing bonuses to staff without evaluating their conduct
or tax compliance. In the fiscal year 2014 Omnibus
Appropriations Act, the Committee took steps to begin reforming
the IRS including requiring extensive reporting on IRS
spending, training and bonuses; prohibiting funds for the
production of videos that have not been reviewed or certified
to be appropriate; prohibiting funds for targeting groups for
regulatory scrutiny based on their ideological beliefs; and
prohibiting funds for targeting citizens for exercising their
First Amendment rights. However, the Committee believes that
more needs to be done to ensure that the IRS is appropriately
allocating its resources and is not using its authorities to
single out groups or individuals based on their political or
ideological beliefs. Given these concerns, the Committee cannot
support the Administration’s proposal to increase the IRS by
more than $1 billion over the fiscal year 2014 level. The
Committee recommends providing $10,950,000,000 for the IRS
which is $340,612,000 below current level and $1,526,527,000
below the request. This recommendation would fund the IRS below
their fiscal year 2008 level. In addition, the Committee
includes the following language to:

Prohibit funds for IRS employee bonuses and awards
that do not consider the conduct and tax compliance of such
employees;

Prohibit funds for targeting groups for regulatory
scrutiny based on their ideological beliefs;

Prohibit funds for targeting citizens for
exercising their First Amendment rights;

Prohibit funds for conferences that do not comply
with the Treasury Inspector General for Tax Administration’s
recommendations regarding conferences;

Prohibit funds for the production of videos that
have not been reviewed for cost, topic, tone, and purpose and
certified to be appropriate;

Require a report on the amount of official time
used by IRS employees;

Prohibit the White House from ordering the IRS to
determine the tax-exempt status of an organization;

Require extensive reporting on IRS spending; and

Provide TIGTA with a $1,625,000 increase to
enhance its audit and investigative oversight of the IRS.
The Committee also includes a funding prohibition to
prevent the Department of the Treasury from implementing their
proposed or revised regulation regarding the standards and
definitions used to determine the tax exempt status under
section 501(c)(4) of the Internal Revenue Code. The Committee
believes that the Administration should wait until the
investigations into the inappropriate singling out of certain
tax-exempt groups based on their political beliefs are
concluded before proposing make any regulatory changes
regarding section 501(c)(4). The Committee believes that the
resources used to promulgate this proposed rule could be better
spent responding to taxpayers correspondence and phone calls.
The Committee continues to be concerned with the IRS’ role
in implementation of the Affordable Care Act and the individual
mandate in particular. At a time when the IRS has demonstrated
little ability to either self-police or self-correct, the IRS
has even more authority over Americans’ health coverage. The
Committee finds this expansion of IRS authority to be
unacceptable and, therefore, prohibits funding to implement the
individual mandate and prohibits transfers from the Department
of Health and Human Services to fund the IRS’ implementation of
the Affordable Care Act.

https://beta.congress.gov/congressional-report/113th-congress/house-report/508/1