The Stop Internal Resource Slush Fund Act

“9511. Prohibition on transfer or reprogramming of funds

“(a) Prohibition—Notwithstanding any other provision of law, and in accordance with subsection (b), none of the funds made available to the Internal Revenue Service shall be eligible for transfer or reprogramming if such funds are derived from—

“(1) fees for services provided by the Internal Revenue Service;

“(2) discretionary appropriations for salaries and expenses or other personnel and hiring programs; or

“(3) reimbursable programs.

“(b) Deficit reduction—On the date that is 90 days after the last day of the fiscal year in which such funds were collected or made available, any unobligated amounts derived from subsection (a)(1), (a)(2), or (a)(3) are rescinded and shall be returned to the general fund of the Treasury for the sole purpose of deficit reduction.”