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136 STAT. 1831 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(5) to repurchases by a regulated investment company (as defined in section 851) or a real estate investment trust, or ‘‘(6) to the extent that the repurchase is treated as a dividend for purposes of this title. ‘‘(f) REGULATIONS AND GUIDANCE.—The Secretary shall pre- scribe such regulations and other guidance as are necessary or appropriate to carry out, and to prevent the avoidance of, the purposes of this section, including regulations and other guidance— ‘‘(1) to prevent the abuse of the exceptions provided by subsection (e), ‘‘(2) to address special classes of stock and preferred stock, and ‘‘(3) for the application of the rules under subsection (d).’’. (b) TAX NOT DEDUCTIBLE.—Paragraph (6) of section 275(a) is amended by inserting ‘‘37,’’ before ‘‘41’’. (c) CLERICAL AMENDMENT.—The table of chapters for subtitle D is amended by inserting after the item relating to chapter 36 the following new item: ‘‘CHAPTER 37—REPURCHASE OF CORPORATE STOCK’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to repurchases (within the meaning of section 4501(c) of the Internal Revenue Code of 1986, as added by this section) of stock after December 31, 2022. PART 3—FUNDING THE INTERNAL REVENUE SERVICE AND IMPROVING TAXPAYER COM- PLIANCE SEC. 10301. ENHANCEMENT OF INTERNAL REVENUE SERVICE RESOURCES. IN GENERAL.—The following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2022: (1) INTERNAL REVENUE SERVICE.— (A) IN GENERAL.— (i) TAXPAYER SERVICES.—For necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education, 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 Commis- sioner, $3,181,500,000, to remain available until Sep- tember 30, 2031: Provided, That these amounts shall be in addition to amounts otherwise available for such purposes. (ii) 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 investiga- tions (including investigative technology), to provide digital asset monitoring and compliance activities, 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. 26 USC 4501 note. 26 USC 4001 prec. 26 USC 275. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00015 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw