1. Short title This Act may be cited as the Increase Reliable Services Now Act . 2. Temporary prohibition on additional tax enforcement personnel (a) In general Notwithstanding any other provisions of law, the Internal Revenue Service may not hire any person for the purpose of conducting enforcement activities during the period beginning on the date of the enactment of this Act and ending on the first date after such date on which— (1) the Internal Revenue Service has maintained, for 6 consecutive months— (A) a level of access for accounts management phone lines of not less than 90 percent; and (B) an average speed of answering enterprise-wide calls in 4 minutes or less; and (2) not less than 90 percent of the regular employees of the Internal Revenue Service perform work in person at their job sites. (b) Definitions For purposes of this section— (1) Enforcement activities The term enforcement activities means activities described in section 10301(a)(1)(A)(ii) of Public Law 117–169 . (2) Level of access The term level of access means a telephone performance measure that reflects overall taxpayer call demand and Internal Revenue Service assistance and is calculated by dividing— (A) the sum of assistor calls answered and the automated calls answered