; and (ii) with full recognition of the constitutional right of either House to change the rules (so far as relating to the procedure of that House) at any time, in the same manner, and to the same extent as in the case of any other rule of that House. 3. Quarterly reports (a) Internal Revenue Service (1) In general Not later than 14 days after the last day of each calendar quarter beginning during the applicable period, the Commissioner of Internal Revenue shall submit to the appropriate Congressional committees a report on any expenditures and obligations of funds appropriated under section 10301(1) of Public Law 117–169 . (2) Matters included The report provided under paragraph (1) shall include the following: (A) A plain language description of the specific actions taken by the Commissioner of Internal Revenue utilizing any funds appropriated under section 10301(1) of Public Law 117–169 . (B) The obligations and expenditures during the quarter of funds appropriated under section 10301(1) of Public Law 117–169 and the expected expenditure of such funds in the subsequent quarter, including a comparison of obligations and expenditures between amounts spent for taxpayers services and amounts spent for examinations and collections by each division or office of the Internal Revenue Service, including the Large Business and International Division, the Small Business/Self Employed Division, the Tax-Exempt and Government Entities Division, the Wage and Investment Division, the Criminal Investigation Office, the Whistleblower Office, and the Office of the Taxpayer Advocate. (C) A description of any new full-time or full-time equivalent (FTE) employees, contractors, or other staff hired by the Internal Revenue Service, including the number of new hires, the primary function or activity type of each new hire, and the specific Division or Office to which each new hire is tasked. (D) The number of new employees that have passed a security clearance compared to the number of new employees hired to a position requiring a