Federal housing law
1125 Publ 5803 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5803.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
November 2025
Management Quarterly Update¶
Fiscal Year 2025 Quarter 4 Update¶
The Management Quarterly Update is a supplemental document to the IRS Agency Financial Report, Management’s Discussion and Analysis section to provide transparency on the IRS’s management and operational challenges. The Fiscal Year (FY) 2025 quarter 4 update includes a table describing the IRS’s Inflation Reduction Act of 2022 (IRA) spending.
IRS’s IRA Spending (in millions) as of September 30, 2025¶
*Spent means actual obligations
Notes:
- Enforcement appropriation is adjusted for $1.4 billion rescission from the Fiscal Responsibility Act of 2023 (Public Law (P.L.) 118-5), $20.2
billion from the Further Consolidated Appropriations Act, 2024 (P.L. 118-47), and $20.2B from the Full-Year Continuing Appropriations and Extensions Act, 2025 (P.L. 119-4).
Direct e-File Study funds were only appropriated through FY 2023.
FY 2025 Spent (obligated) includes prior year adjustments paid for with current year funds.
Source: FY 2025 end of year total obligation, expenditure and disbursement actuals.
Publication 5803 (Rev. 11-2025) Catalog Number 94047N Department of the Treasury Internal Revenue Service www.irs.gov