maintained as a distinct entity within the Department
of Justice, including the related functions of the
Secretary of the Treasury.
(2) Administration and revenue collection
functions.--There shall be retained within the
Department of the Treasury the authorities, functions,
personnel, and assets of the Bureau of Alcohol, Tobacco
and Firearms relating to the administration and
enforcement of chapters 51 and 52 of the Internal
Revenue Code of 1986, sections 4181 and 4182 of the
Internal Revenue Code of 1986, and title 27, United
States Code.
(3) Building prospectus.--Prospectus PDC-98W10,
giving the General Services Administration the
authority for site acquisition, design, and
construction of a new headquarters building for the
Bureau of Alcohol, Tobacco and Firearms, is
transferred, and deemed to apply, to the Bureau of
Alcohol, Tobacco, Firearms, and Explosives established
in the Department of Justice under subsection (a).
(d) Tax and Trade Bureau.--
(1) Establishment.--There is established within the
Department of the Treasury the Tax and Trade Bureau.
(2) Administrator.--The Tax and Trade Bureau shall
be headed by an Administrator, who shall perform such
duties as assigned by the Under Secretary for
Enforcement of the Department of the Treasury. The
Administrator shall occupy a career-reserved position
within the Senior Executive Service.
(3) Responsibilities.--The authorities, functions,
personnel, and assets of the Bureau of Alcohol, Tobacco
and Firearms that are not transferred to the Department
of Justice under this section shall be retained and
administered by the Tax and Trade Bureau.

* * * * * * *

SEC. 1114. [6 U.S.C. 532] EXPLOSIVES TRAINING AND RESEARCH FACILITY.

(a) Establishment.--There is established within the Bureau
an Explosives Training and Research Facility at Fort AP Hill,
Fredericksburg, Virginia.
(b) Purpose.--The facility established under subsection (a)
shall be utilized to train Federal, State, and local law
enforcement officers to--
(1) investigate bombings and explosions;
(2) properly handle, utilize, and dispose of