To provide that no funds are authorized to be appropriated to the Internal Revenue Service to expand its workforce in order to implement, enforce, or otherwise carry out either the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.

Prohibits the authorization of appropriations to the Internal Revenue Service (IRS) for the hiring of any agent, employee, or contractor to implement, enforce, or otherwise carry out any provision of, or amendment made by, the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.