; or (2) under any hiring or personnel selection process with respect to re-hiring a former employee; unless such program or process takes into account the conduct and Federal tax compliance of such employee or former employee. 109. None of the funds made available by this Act may be used in contravention of section 6103 of the Internal Revenue Code of 1986 (relating to confidentiality and disclosure of returns and return information). 110. The Secretary of the Treasury (or the Secretary’s delegate) may use the funds made available in this Act, subject to such policies as the Secretary (or the Secretary’s delegate) may establish, to utilize direct hire authority to recruit and appoint qualified applicants, without regard to any notice or preference requirements, directly to positions in the competitive service to process backlogged tax returns and return information. 111. Notwithstanding section 1344 of title 31, United States Code, funds appropriated to the Internal Revenue Service in this Act may be used to provide passenger carrier transportation and protection between the Commissioner of Internal Revenue’s residence and place of employment. 112. None of the funds made available by this or any other Act may be used to develop or provide taxpayers a free, public electronic return-filing service option, without the prior approval of the Committees on Appropriations of the House and the Senate, House Ways and Means Committee, and Senate Finance Committee. 113. None of the funds in this Act may be used to purchase firearms or ammunition for the Internal Revenue Service above the levels in the possession of the Internal Revenue Service on July 13, 2023. Administrative provisions—Department of the treasury (INCLUDING TRANSFERS OF FUNDS) 114. Appropriations to the Department of the Treasury in this Act shall be available for uniforms or allowances therefor, as authorized by law ( 5 U.S.C. 5901 ), including maintenance, repairs, and cleaning