To provide for a limitation on availability of funds for Department of Treasury, Internal Revenue Service, Enforcement for fiscal year 2024.

HR 2060 sets a spending cap of $4.86 billion for the Internal Revenue Service's Enforcement division during fiscal year 2024. This bill directly limits the funds available to the IRS for enforcement activities, such as audits and investigations, preventing the use of any amount exceeding this threshold. The provision applies specifically to the IRS Enforcement budget and does not affect other IRS functions or funding levels. It is a straightforward fiscal restriction with no policy changes to tax laws or enforcement procedures.