compliant with, section 201. (b) Sunset The provisions of subsection (a) shall not apply after the date which is one year after the date of the enactment of this section. 204. Restriction on increased funding for other specified purposes (a) In general Notwithstanding any other provision of law, no funds appropriated to the Department of the Treasury in excess of the levels appropriated for specified purposes in fiscal year 2022 may be expended for specified purposes. (b) Specified purposes For purposes of subsection (a), the term specified purposes means— (1) the implementation of new information reporting requirements on flows of deposits and withdrawals in individual and small-business banking accounts and other financial accounts, (2) the targeting of United States citizens in response to the exercise by such citizens of any legally protected or recognized right guaranteed under the First Amendment to the United States Constitution, (3) the targeting of a group for regulatory scrutiny based on the ideological beliefs of such group, (4) the auditing of individual taxpayers with an adjusted gross income of less than $400,000, and (5) the hiring under an agreement pursuant to the Intragovernmental Personnel Act of 1970 (sections 3371 et seq. of title 5, United States Code) or any other authority of an authorized researcher who is not a full time Federal employee to access data subject to privacy protections afforded by section 6103 of the Internal Revenue Code of 1986. 205. Efficient use of existing IRS resources For purposes of increasing enforcement actions in areas of high noncompliance and reducing the corporate audit no-change rate of the Internal Revenue Service to below 20 percent by 2024— (1) the Secretary (or the Secretary’s delegate) shall, not later than 180 days after the date of the enactment of this section— (A) update the methodology that is used for the selection of corporate returns for audit, and (B) reassign resources of the Internal Revenue Service such that the majority of high-income