through the third quarter of 2019. (13) In 2010, corporate taxes accounted for 9 percent of Federal revenue. (14) The Tax Cuts and Jobs Act has pushed business taxes to record lows, and, according to the Institute on Taxation and Economic Policy, 91 of the Fortune 500 companies paid $0 in income tax in 2018 despite turning a profit. (15) According to a new report from the Office of the Taxpayer Advocate, the average United States household is paying an annual surtax of more than $3,000 to subsidize taxpayers who aren’t paying all that they owe. (16) According to the Congressional Budget Office, the IRS’s budget is roughly 20 percent below its peak 2010 inflation-adjusted budget. (17) According to the IRS, the agency has lost nearly 30,000 full-time positions since 2010. (18) According to the IRS, 31 percent of its workers will retire within the next five years. (19) Despite this, the agency has also seen increased workload due to the implementation of the Affordable Care Act and the Tax Cuts and Jobs Act. (20) Studies have shown that investing in enforcement and tightening rules could generate more than $1,000,000,000,000 over a decade. (21) The Federal Government estimates that each additional dollar spent on tax enforcement could yield more than $4 in revenue. (22) IRS data demonstrates that an extra auditor-hour spent auditing returns for those earning $5,000,000 or more raises nearly $5,000. (23) In fiscal year 2018, the IRS collected nearly $3,500,000,000,000 on a budget of about $11,430,000,000. (24) According to a 2018 study by the Congressional Budget Offce, increasing IRS funding by a total of $20,000,000,000 over 10 years could increase revenue by a total of $55,000,000,000. 3. Improving resources available to the Internal Revenue Service to reduce the tax gap (a) Improving audits (1) In general There is appropriated $5,000,000,000 for an additional amount for the Department of the Treasury—Internal Revenue Service—Enforcement account, for each of fiscal years 2021 through 2030— (A) for the salaries