American Priorities Act

American Priorities Act - Establishes in the executive branch of the Federal Government, on January 1, 1999, a Department of National Drug Control Policy to be headed by a Secretary of National Drug Control Policy and eliminates the Office of National Drug Control Policy established under the National Narcotics Leadership Act of 1988. Transfers to the Department all functions that the Director of the Office of National Drug Control Policy exercised on December 31, 1998, including all related functions of any officer or employee of the Office of National Drug Control Policy. Directs the Director of the Office of Management and Budget (OMB) to submit to the Congress a report describing: (1) a detailed legislative proposal for technical and conforming amendments necessary to carry out this Act; and (2) the resources and potential resources of the Federal Government available to the Department from other Federal agencies, with an emphasis on any resources available from the Internal Revenue Service (IRS).

Directs the OMB Director, by January 1, 1999, to transfer one-third of all employees of the IRS who are engaged in enforcement activities to the Drug Enforcement Agency (DEA) of the Department of Justice to assist in carrying out the enforcement activities of the DEA.