House Budget Committee Issues Report on Fiscal 2009 Budget Resolution
Report 110-543
- Institutional AuthorsHouse of Representatives
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2008-5138
- Tax Analysts Electronic Citation2008 TNT 48-20
110TH CONGRESS
2d Session
HOUSE OF REPRESENTATIVES
REPORT
110-543
REPORT
OF THE
COMMITTEE ON THE BUDGET
HOUSE OF REPRESENTATIVES
TO ACCOMPANY
H. Con. Res. 312
REVISING THE CONGRESSIONAL BUDGET FOR THE UNITED STATES GOVERNMENT
FOR FISCAL YEAR 2008, ESTABLISHING THE CONGRESSIONAL BUDGET FOR THE
UNITED STATES GOVERNMENT FOR FISCAL YEAR 2009, AND SETTING FORTH
APPROPRIATE BUDGETARY LEVELS FOR FISCAL YEARS 2010 THROUGH 2013
together with
MINORITY VIEWS
MARCH 7, 2008. -- Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
CONCURRENT RESOLUTION ON THE BUDGET -- FISCAL YEAR 2009
COMMITTEE ON THE BUDGET
JOHN M. SPRATT, JR., South Carolina, Chairman
ROSA L. DELAURO, Connecticut PAUL RYAN, Wisconsin,
CHET EDWARDS, Texas Ranking Minority Member
JIM COOPER, Tennessee J. GRESHAM BARRETT, South Carolina
THOMAS H. ALLEN, Maine JO BONNER, Alabama
ALLYSON Y. SCHWARTZ, Pennsylvania SCOTT GARRETT, New Jersey
MARCY KAPTUR, Ohio MARIO DIAZ-BALART, Florida
XAVIER BECERRA, California JEB HENSARLING, Texas
LLOYD DOGGETT, Texas DANIEL E. LUNGREN, California
EARL BLUMENAUER, Oregon MICHAEL K. SIMPSON, Idaho
MARION BERRY, Arkansas PATRICK T. MCHENRY, North Carolina
ALLEN BOYD, Florida CONNIE MACK, Florida
JAMES P. MCGOVERN, Massachusetts K. MICHAEL CONAWAY, Texas
NIKI TSONGAS, Massachusetts JOHN CAMPBELL, California
ROBERT E. ANDREWS, New Jersey PATRICK J. TIBERI, Ohio
ROBERT C. "BOBBY" SCOTT, Virginia JON C. PORTER, Nevada
BOB ETHERIDGE, North Carolina RODNEY ALEXANDER, Louisiana
DARLENE HOOLEY, Oregon ADRIAN SMITH, Nebraska
BRIAN BAIRD, Washington JIM JORDAN, Ohio
DENNIS MOORE, Kansas
TIMOTHY H. BISHOP, New York
GWEN MOORE, Wisconsin
PROFESSIONAL STAFF
THOMAS S. KAHN, Staff Director and Chief Counsel
AUSTIN SMYTHE, Minority Staff Director
CONTENTS
Overview
Economic Assumptions
Title I. Recommended Levels and Amounts:
Explanation of Committee Recommendations by Function:
050 National Defense
150 International Affairs
250 General Science, Space, and Technology
270 Energy
300 Natural Resources and Environment
350 Agriculture
370 Commerce and Housing Credit
400 Transportation
450 Community and Regional Development
500 Education, Training, Employment, and Social Services
550 Health
570 Medicare
600 Income Security
650 Social Security
700 Veterans Benefits and Services
750 Administration of Justice
800 General Government
900 Net Interest
920 Allowances
950 Undistributed Offsetting Receipts
970 Overseas Deployments and Other Activities
Title II. Reconciliation
Title III. Reserve Funds
Title IV. Budget Enforcement
Title V. Policy
Title VI. Sense of the House
Allocations to Committees
Summary Tables
Votes of the Committee
House Rule XXVII
Other Matters To Be Included Under the Rules of the House
Minority Views
Appendix -- The Concurrent Resolution on the Budget
T A B L E S
Allocation of Spending Authority to House Committee on Appropriations
Allocations of Spending Authority to House Committees Other
Than Appropriations
Summary Table 1. -- Fiscal Year 2009 Budget Resolution Total Spending
and Revenues
Summary Table 2. -- Fiscal Year 2009 Budget Resolution Discretionary
Spending
Summary Table 3. -- Fiscal Year 2009 Budget Resolution Mandatory
Spending
Summary Table 4. -- Tax Expenditure Estimates by Budget Function,
Fiscal Years 2007-2011
Summary Table 5. -- Fiscal Year 2009 Budget Resolution Compared to
President's Budget
Summary Table 6. -- Fiscal Year 2009 Budget Resolution Compared to
2008: Total Spending and Revenues
Summary Table 7. -- Fiscal Year 2009 Budget Resolution Compared to
2008: Total Spending and Revenues
2d Session
HOUSE OF REPRESENTATIVES
REPORT
110-543
CONCURRENT RESOLUTION ON THE BUDGET -- FISCAL
YEAR 2009
REVISING THE CONGRESSIONAL BUDGET FOR THE UNITED STATES GOVERNMENT
FOR FISCAL YEAR 2008, ESTABLISHING THE CONGRESSIONAL BUDGET FOR THE
UNITED STATES GOVERNMENT FOR FISCAL YEAR 2009, AND SETTING FORTH
APPROPRIATE BUDGETARY LEVELS FOR FISCAL YEARS 2010 THROUGH 2013
MARCH 7, 2008. -- Committed to the Committee of the Whole House on
the State of the Union and ordered to be printed
Mr. SPRATT, from the Committee on the Budget, submitted the following
R E P O R T
together with
MINORITY VIEWS
[To accompany H. Con. Res. 312]
OVERVIEW
New direction and major changes needed in our economy. Congress has responded to the slowdown in our economy with a bipartisan stimulus plan designed to deliver timely, targeted, and temporary relief to 130 million households and also by making changes to address the underlying weakness in the housing market. But more needs to be done. The Administration's underinvestment in key government programs, disregard for fiscal responsibility, and failure to keep pace with the global economy has undermined the country's economic security and endangered our prospects for growth.
The 2009 budget resolution will move the country forward. It takes specific actions to make the economy stronger and the country safer. The budget balances in 2012 while accommodating tax relief for millions of middle-income families. It makes prudent investments in high-impact programs to create jobs and restore economic vitality. It funds defense and includes the resources needed to deliver excellent health care to those who have served. Homeland security funding is increased relative to the Administration, and cuts to local law enforcement programs are rejected.
U.S. economy is weakening. The likelihood of a recession in 2008 is rising, while family incomes are declining, confidence is at a 16-year low, and gasoline prices are at record levels. The health of the overall labor market has taken a turn for the worse. Unemployment rose to 5.0 percent in December, with the small recent improvement due only to more people leaving the labor force entirely. The February employment report showed the largest single-month job loss, and the first consecutive months of job loss, in five years, with 85,000 jobs lost since December. Producer inflation was unusually high in 2007 and there is evidence that because of rising food and energy costs, inflation may be spreading to overall consumer prices.
The economy is dragging anchor, impeded by record deficits and mountainous debt. The current slowdown comes on the heels of lackluster economic performance. The brief recession of 2001 was followed by the weakest recovery in modern history -- with GDP, investment, and other key indicators growing at below their average rates for other economic expansions. With the weak performance of the economy as a whole, the typical American family has fared poorly. The stagnant economy can be traced to the Administration's flawed fiscal policies. In 2001, the Administration inherited a projected ten-year (2002-2011) budget surplus of $5.6 trillion. This has been converted, under realistic estimates, into a $3.2 trillion deficit. This represents a swing of $8.8 trillion in the wrong direction -- the largest fiscal deterioration in American history. More than 80 cents of every dollar of new debt incurred since 2001 is owed to foreign investors, including foreign governments.
President's 2009 budget continues same policies. Instead of rising to meet the challenges presented by the deteriorating economy, the President's 2009 budget proposes to make the problems worse. Deep cuts in services, ranging from energy assistance to cops on the beat, are proposed. These cuts would have a significant impact on working families and communities, but the savings are not nearly enough to offset the Administration's $3 trillion in deficit-financed tax cuts.
2009 Budget Resolution: Rebuilding America's Future
Our budget for 2009 will help revitalize our economy while ensuring strong defense and homeland security. The budget:
Strengthens the economy by investing in programs to boost growth and create jobs.
Innovation: Supports the Democratic "Innovation Agenda" and the America COMPETES Act by increasing funds for technology and for research and development, including the National Science Foundation, the National Institutes of Health, Department of Energy's Office of Science, and the National Institute of Standards and Technology.
Energy: Increases energy funding by $1.2 billion over the President's budget and supports increases in efficient and renewable energy programs.
Education: Provides a $7.1 billion increase for the education budget function (Function 500) and rejects the President's cuts and elimination of 47 education programs.
Infrastructure: Invests in highways, water and other infrastructure as well as including a reserve fund that can facilitate infrastructure initiatives in a deficit-neutral manner.
Provides tax relief and help for families struggling to make ends meet in an economic downturn.
Tax Relief: Accommodates relief from the Alternative Minimum Tax for more than 20 million households, as well as middle-income tax cuts, consistent with the pay-as-you-go principle.
Children's Health: Facilitates an increase of up to $50 billion to expand children's health insurance to cover millions of additional uninsured children, subject to the pay-as-you-go rule.
Safety Net: Strengthens programs that support families by providing funding for home heating assistance, the Social Services Block Grant, and housing aid -- in contrast to the President's budget which cuts funding for these programs.
Restores fiscal responsibility and accountability.
Achieves a budget surplus of $178 billion in 2012, and beats the President's bottom line by $413 billion from 2009-2013.
Complies with the pay-as-you-go principle.
Includes nearly $1 billion in cap adjustments for program integrity efforts to crack down on waste, fraud, and abuse.
Makes America safer by funding defense, providing additional resources for veterans' health care, and adding substantially to homeland security.
Defense: Funds defense while shifting funds to high priorities such as the Cooperative Threat Reduction (commonly referred to as "loose nukes") and nuclear nonproliferation programs, and quality of life issues for the troops and their families.
Veterans: Addresses veterans' needs by rejecting the President's proposed new fees and increasing veterans funding by $3.6 billion relative to the amount needed to keep pace with inflation, enough to allow VA to treat 5.8 million patients in 2009, including 333,275 Iraq and Afghanistan war veterans. In addition, the budget includes two deficit-neutral reserve funds to accommodate increased education and other benefits.
Homeland Security: Protects Americans at home by providing higher funding levels for the four budget functions that fund the bulk of the non-DOD homeland security initiatives; increases homeland security above the Administration's request and rejects the President's cuts to first responder programs, including Community Oriented Policing Services (COPS) and firefighter assistance grants.
The budget resolution adopts the economic forecast of the Congressional Budget Office (CBO), as updated in February 2008 to include the forecasted economic effects of the fiscal stimulus package, and takes CBO's March 2008 projections of spending and revenues under current law as the baseline. CBO's economic forecast is similar to the Blue Chip consensus forecast. Historically, CBO's economic forecast has proven to be slightly more accurate than that of the Administration.
CBO's economic assumptions include the following (all references are to calendar years, not fiscal years, unless otherwise noted):
Unemployment: CBO expects the unemployment rate to rise from an estimated 4.6 percent in 2007 to 5.2 percent in 2008 and 5.5 percent in 2009. The unemployment rate is assumed to average 4.9 percent for the remainder of the budget window.
Interest Rates: Interest rates are projected to be unusually low for 2008 and 2009 but rise closer to historical norms over the rest of the five-year budget window. Short-term interest rates are projected to fall to the 2.0 to 2.5 percent range in 2008 and 2009, rising to an average of 4.6 percent over the last four years of the budget window. Long-term rates are projected to fall to the 3.5 to 4.0 percent range in 2008 and 2009, rising to an average of 5.1 percent over 2010-2013.
Real GDP Growth: CBO projects that fourth-quarter-to-fourth-quarter real GDP growth will fall from 2.5 percent in 2007 to just 1.6 percent in 2008, with growth recovering to 3.0 percent in 2009 and 3.1 percent over 2010-2013.
Inflation: CBO forecasts relatively low inflation over the budget window. Most of the major inflation indices average around 2 percent throughout the budget window.
Based on an economic forecast established last November, the Administration assumes much stronger growth in real GDP and tax bases than CBO projects. This and other differences in the economic forecast result in the Administration's forecast showing an extra $296 billion in revenue over fiscal years 2009-2013 compared with CBO's March forecast.
The budget resolution matches the total level of revenues under the CBO baseline over the 2008-2013 period, with revenue losses in 2009 and an offsetting gain in 2010-2013, consistent with the resolution's reconciliation instruction to the Ways and Means Committee regarding revenue. By following the baseline revenue total for 2008-2013, the budget resolution achieves current-law total revenue levels, but does not necessarily assume maintaining current tax law. Thus, the budget resolution accommodates reform of the Alternative Minimum Tax and extension of tax cuts benefitting middle-income households (including, but not limited to, the child tax credit, marriage penalty relief, the 10 percent bracket, and the deduction for State and local sales taxes), as long as such changes to tax law are accomplished, consistent with the House pay-as-you-go rule, in a deficit-neutral manner over the 2008-2013 and 2008-2018 periods. The budget resolution also accommodates deficit-neutral extension of other expiring tax provisions, such as the research and experimentation tax credit and the deduction for small business expensing. In addition, the resolution accommodates deficit-neutral elimination of estate taxes on all but a minute fraction of estates by reforming and substantially increasing the unified tax credit. It also accommodates other high priority deficit-neutral revenue adjustments, such as tax incentives for energy efficiency and renewable energy, and a tax credit for local bonds to support the repair or construction of public schools.
Under the Bush Administration (since January 2001) the federal debt has increased by $3.6 trillion to over $9.3 trillion, and foreign holdings of Treasuries have increased from $1.0 trillion to $2.4 trillion (as of December 2007), accounting for more than half of the marketable debt held by the public.
TITLE I -- RECOMMENDED LEVELS AND AMOUNTS
EXPLANATION OF COMMITTEE RECOMMENDATIONS BY FUNCTION
FUNCTION 050: NATIONAL DEFENSE
FUNCTION SUMMARY
The National Defense function includes the military activities of the Department of Defense (DoD), the nuclear-weapons related activities of the Department of Energy (DoE) and the National Nuclear Security Administration, the national security activities of several other agencies such as the Selective Service Agency, and portions of the activities of the Coast Guard and the Federal Bureau of Investigation. The programs in this function include: the pay and benefits of active, Guard, and reserve military personnel; DoD operations including training, maintenance of equipment, and facilities; health care for military personnel and dependents; procurement of weapons; research and development; construction of military facilities, including housing; research on nuclear weapons; and the cleanup of nuclear weapons production facilities.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 050: NATIONAL DEFENSE
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 590.7 542.5 550.4 557.0 565.8 576.2 2,792.0
Outlays 576.2 573.4 560.7 560.1 556.7 568.8 2,819.7
Discretionary:
Budget Authority 587.2 537.8 545.5 552.0 560.7 571.2 2,767.1
Outlays 572.7 568.7 555.9 555.1 551.6 563.8 2,795.0
Mandatory Spending:
Budget Authority 3.5 4.7 4.9 5.1 5.1 5.1 24.8
Outlays 3.4 4.7 4.9 5.0 5.1 5.1 24.7
There is no higher priority than the defense of our nation. This budget resolution accordingly provides robust funding for Function 050 (National Defense). This resolution calls, however, for a reallocation of resources to address the most severe threats facing the nation, to emphasize readiness, to guarantee first-rate health care for members of our armed forces, and to improve the quality of life of our troops and their families. The resolution also calls for greater accountability at the Department of Defense. The resolution includes assumptions on specific defense policy in Title V, Section 502.
The National Commission on Terrorist Attacks Upon the United States (commonly referred to as the 9/11 Commission) identified terrorists with weapons of mass destruction as one of the nation's gravest threats. It recommended that Congress supply more resources to secure nuclear weapons and the fissile materials used in making these weapons. It is the policy of this budget resolution that non-proliferation programs, such as the Cooperative Threat Reduction program, be given greater priority and higher funding.
As a result of our overseas deployments, military readiness has suffered, especially the readiness of our National Guard and Reserve. The Commission on National Guard and Reserve concluded in its final report, issued on January 31, 2008, that there are substantial shortcomings in the nation's ability to respond during a national crisis. In view of this, the resolution calls for greater attention to mitigating readiness shortfalls to ensure our military is ready when called upon.
The country owes a great debt of gratitude to those who have sacrificed and to those who are currently sacrificing by serving in the Armed Forces. To honor their service, the country should not only support the troops when they are called to duty, but it should also improve the quality of life of the troops and their families, and ensure that the resources are available when they are discharged from service to provide them the excellent health care they deserve and the assistance they need to make the transition to civilian life. For that reason, this resolution opposes Tricare fee increases proposed by the President and calls for a substantial increase in funding for the veterans' health care system. The budget resolution provides funding to continue addressing problems such as those identified at Walter Reed Army Medical Center. The resolution also calls for enhanced pay and benefits to improve the quality of life of the troops and their families, including emphasis on providing adequate funding for programs like the Yellow Ribbon Reintegration Program, which provides support and assistance to troops and their families while they are deployed and when they return from deployments to readjust to civilian life.
The President's 2009 budget is noncompliant with section 1008, Public Law 109-364, the John Warner National Defense Authorization Act for Fiscal Year 2007, by excluding a full request for overseas military operations. The resolution reaffirms section 1008. It also calls on the Administration to end the practice of including non-war requirements in funding requests for overseas military operations as a way to avoid making tradeoffs in the defense budget. The Congressional Budget Office reported in September 2007 that 40 percent of supplemental funds requested for Army "reset" (fixing and replacing equipment) was instead used for upgrading the capability of weapons systems and procuring new equipment to eliminate shortfalls, and in some cases, shortfalls that were long-standing.
It is the policy of the resolution that missile defense acquisition be funded at lower, but still adequate levels and development of space-based interceptors as part of the missile defense program should be de-emphasized. The resolution also points out the need to restrain excessive cost and schedule growth in defense research, development, and procurement programs. DoD has allowed the cost of its major acquisition programs to grow at an unsustainable rate. The Department's major acquisition programs grew by more than $392 billion above their initial projections from 2002 to 2007.
The budget resolution recognizes the need for DoD to root out wasteful spending with far more diligence. Eighteen years after passage of the Chief Financial Officers Act of 1990, DoD still cannot pass a standard audit. The Department cannot adequately track what it owns or what it spends in its annual budgets. DoD has awarded contracts for its foreign deployments that have been grossly more wasteful than domestic contracts, especially in Iraq. Furthermore, DoD continues to fund weapons systems that were developed years ago to counter Cold War-era threats, which may not be as effective in protecting the nation from today's threats.
Over the last seven years, the Government Accountability Office (GAO) has performed numerous audits of DoD's financial management, contracting, and business practices. GAO made 2,864 recommendations, of which 1,260 have yet to be implemented. The resolution assumes that enhancing accounting practices at DoD and implementing many GAO recommendations would yield substantial savings that could be applied to other security needs, including those mentioned above.
The resolution also encourages the committees with jurisdiction over defense to conduct more oversight with the objective of ferreting out wasteful practices, fraud, and abuse. It encourages the committees to require DoD to report to Congress on its progress in implementing GAO audit recommendations and to report on the applicability of cold war-era weapons to 21st century challenges. The resolution also directs GAO to report by the end of the 110th Congress on DoD's progress in implementing its audit recommendations.
The budget resolution also recognizes the need for the DoD to do a better job of reconciling its plans with its budget, including the Navy's shipbuilding plan. Unrealistic expectations of technology development and ship designs have led to high unit costs and a plan that is not viable in terms of providing the Navy with an adequate ship force, or the shipbuilding industrial base with a sustainable level of work. The resolution therefore encourages more congressional oversight to ensure the Administration puts more emphasis on developing a viable shipbuilding plan to maintain a naval ship force and a shipbuilding industrial base that meets the challenges of the 21st century.
In addition to emphasizing nuclear nonproliferation programs at the Department of Energy, the Committee recognizes the importance of the Department's Environmental Management program and that nuclear clean-up activities are a high priority.
For mandatory programs, the budget resolution matches the President's request.
FUNCTION 150: INTERNATIONAL AFFAIRS
FUNCTION SUMMARY
Function 150 covers funding for U.S. international activities, including: operating and securing U.S. embassies and consulates throughout the world; providing military assistance to allies; aiding developing nations; dispensing economic assistance to fledgling democracies; promoting U.S. exports abroad; making U.S. payments to international organizations; and contributing to international peacekeeping efforts. This funding constitutes about one percent of the federal budget. The major agencies in this function include the Department of State and the U.S. Agency for International Development.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 150: INTERNATIONAL AFFAIRS
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 32.6 37.1 38.5 39.4 40.2 40.7 196.0
Outlays 32.8 35.7 36.9 37.7 38.2 38.3 186.8
Discretionary:
Budget Authority 36.7 38.3 39.0 39.9 40.7 41.6 199.5
Outlays 38.3 38.4 38.9 39.7 40.2 40.9 198.0
Mandatory Spending:
Budget Authority -4.1 -1.2 -0.5 -0.4 -0.5 -0.9 -3.5
Outlays -5.5 -2.7 -2.0 -2.0 -2.1 -2.5 -11.2
The function's negative mandatory budget authority and outlay levels reflect receipts of the foreign military sales trust fund, the repayment of loans and credits by foreign nations, and the liquidation of economic assistance loans, foreign military financing loans, Export-Import Bank loans, and housing and other credit guaranty programs.
The resolution's discretionary budget authority for 2009 is $4.0 billion (11.6 percent) above the 2008 level excluding emergencies and $3.3 billion (9.6 percent) more than the amount needed to maintain purchasing power at the 2008 level. The resolution matches the President's Function 150 request for HIV/AIDS relief. The resolution also provides funding for the Department of State to hire a significant number of new staff to strengthen the United States' diplomacy and national security.
Consistent with the President's budget, the resolution provides $2.6 billion for Foreign Military Financing (FMF) for Israel. The United States signed a new agreement with Israel in 2007 to provide $30 billion in FMF over ten years.
The resolution provides additional funding above the President's requested level for 2009 for the McGovern-Dole International Food for Education and Child Nutrition Program. This additional funding will be used to maintain and expand the number of children, especially girls, who benefit from this program as food and transportation costs rise.
The Committee notes the importance of robust funding for child survival and health programs, development assistance, and the United States' contributions to international organizations and peacekeeping.
The Committee notes the large amount of funding for the Millennium Challenge Corporation (MCC) that remains unobligated or unspent. MCC has received about $7.5 billion in total appropriations from fiscal years 2004 through 2008.
The Committee recognizes the humanitarian problem of millions of Iraqis who are refugees in neighboring countries or are internally displaced in Iraq.
The Committee notes the strong support for H.R. 1595, the Guam World War II Loyalty Recognition Act, which the House approved on May 8, 2007. The bill authorizes compensation to the Guamanian victims of the Imperial Japanese military occupation during World War II.
FUNCTION 250: GENERAL SCIENCE, SPACE, AND TECHNOLOGY
FUNCTION SUMMARY
This function includes the National Science Foundation (NSF), programs at the National Aeronautics and Space Administration except for aviation programs, and general science programs at the Department of Energy (DOE).
FUNCTION LEVELS AND PRIORITIES
FUNCTION 250: GENERAL SCIENCE, SPACE, AND TECHNOLOGY
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 27.4 29.9 31.2 32.5 33.9 35.3 162.7
Outlays 26.5 28.7 30.6 32.2 33.6 34.5 159.5
Discretionary:
Budget Authority 27.3 29.8 31.0 32.3 33.7 35.2 162.1
Outlays 26.3 28.6 30.5 32.1 33.4 34.4 158.9
Mandatory Spending:
Budget Authority 0.1 0.1 0.1 0.1 0.1 0.1 0.6
Outlays 0.1 0.1 0.1 0.1 0.1 0.1 0.6
Funding in Function 250 exceeds the funding levels in the President's budget and the current services level for all five years in the budget window. Additional increases for scientific research and education are included in Function 270 (Energy), Function 300 (Environment and Natural Resources), Function 350 (Agriculture), Function 370 (Commerce and Housing Credit), Function 400 (Transportation), Function 500 (Education, Training, Employment, and Social Services), and Function 550 (Health), all of which receive more funding than the President requested. These increases will support the goals of the House Leadership's Innovation Agenda and the America COMPETES Act: to put NSF funding on a path toward doubling, to train more qualified science and math teachers, and to invest in basic research on energy technologies.
FUNCTION 270: ENERGY
FUNCTION SUMMARY
Function 270 covers energy-related programs including research and development, environmental clean-up, and rural utility loans. Most of these programs are within the Department of Energy (DOE). This function covers about 20 percent of appropriated funding for DOE but does not include DOE's national security activities, which are in Function 050 (National Defense), or its basic research and science activities, which are in Function 250 (General Science, Space and Technology). This function also includes the Agriculture Department's Rural Utilities Service, the Tennessee Valley Authority, the Federal Energy Regulatory Commission, and the Nuclear Regulatory Commission.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 270: ENERGY
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 3.5 4.7 4.6 4.7 4.8 4.9 23.7
Outlays 1.7 2.2 2.9 3.4 3.7 4.0 16.2
Discretionary:
Budget Authority 5.0 6.1 6.1 6.2 6.3 6.4 31.0
Outlays 3.9 4.5 5.2 5.7 6.1 6.3 27.8
Mandatory Spending:
Budget Authority -1.4 -1.4 -1.4 -1.5 -1.5 -1.5 -7.3
Outlays -2.2 -2.3 -2.3 -2.3 -2.3 -2.3 -11.6
The resolution provides $1.1 billion in appropriated funding above the 2008 level and $1.2 billion above the President's budget for 2009, funding that could be used for energy efficiency and renewable energy programs. The resolution maintains the weatherization assistance program, which the President's budget unwisely terminates.
The resolution also invests in new initiatives for renewable energy and energy efficiency, emerging energy and vehicle technologies, carbon capture and sequestration, and worker training for "green collar jobs."
FUNCTION 300: NATURAL RESOURCES AND ENVIRONMENT
FUNCTION SUMMARY
Function 300 includes programs concerned with environmental protection and enhancement; recreation and wildlife areas; and the development and management of the nation's land, water, and mineral resources. It includes programs within the following federal departments and agencies: Agriculture, Commerce, Interior, Transportation, the Army Corps of Engineers, and the Environmental Protection Agency (EPA).
FUNCTION LEVELS AND PRIORITIES
FUNCTION 300: NATURAL RESOURCES AND ENVIRONMENT
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 32.6 38.7 33.8 34.7 35.6 36.5 179.2
Outlays 34.4 35.6 36.2 36.4 36.7 37.3 182.2
Discretionary:
Budget Authority 31.7 37.6 32.6 33.4 34.3 35.3 173.1
Outlays 33.9 34.9 35.1 35.2 35.4 36.0 176.6
Mandatory Spending:
Budget Authority 0.9 1.1 1.2 1.2 1.2 1.2 6.0
Outlays 0.5 0.6 1.1 1.2 1.3 1.3 5.6
The resolution rejects the President's deep and misguided cuts to priority programs, such as the Land and Water Conservation Fund, the Fish and Wildlife Service's wildlife refuge system, the EPA's Clean Water State Revolving Fund and other grants to States and Tribes to address water and air quality, and other EPA programs. It also includes funding to address high-priority brownfield redevelopment concerns. In addition, the resolution accommodates the President's emergency Army Corps spending for efforts related to Hurricane Katrina rebuilding. Additionally, the resolution recognizes that in recent years, fire suppression costs have overwhelmed the Forest Service's budget, and that Congress should work to identify solutions to this problem and to address the impact of increasing fire suppression costs.
The resolution includes deficit-neutral reserve funds for Secure Rural Schools and Payments in Lieu of Taxes, San Joaquin River Restoration and Navajo Nation Water Rights Settlements, and the establishment of the National Parks Centennial Fund. Additional funding addressing environmental quality is accommodated in the resolution's deficit-neutral renewable energy and energy efficiency reserve fund.
FUNCTION 350: AGRICULTURE
FUNCTION SUMMARY
Function 350 includes farm income stabilization, agricultural research, and other services administered by the U.S. Department of Agriculture. The discretionary programs include research and education programs, economics and statistics services, administration of the farm support programs, farm loan programs, meat and poultry inspection, and a portion of the Public Law (P.L.) 480 international food aid program. The mandatory programs include commodity programs, crop insurance, and certain farm loans.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 350: AGRICULTURE
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 22.5 21.5 21.7 21.9 22.3 22.6 110.0
Outlays 21.5 21.3 20.7 20.9 21.4 21.8 106.1
Discretionary:
Budget Authority 5.9 6.0 6.2 6.3 6.5 6.6 31.6
Outlays 6.1 6.0 6.1 6.2 6.4 6.6 31.2
Mandatory Spending:
Budget Authority 16.6 15.5 15.6 15.6 15.8 16.0 78.4
Outlays 15.4 15.3 14.6 14.6 15.0 15.3 74.9
The budget resolution provides greater funds than the President to ensure sufficient resources to bolster commodity support, agricultural research, and animal and plant inspection programs. The resolution also assumes sufficient resources for the farm bill, providing resources for such objectives as to secure an economic safety net for agricultural producers, conserve our natural resources, and address nutrition needs.
FUNCTION 370: COMMERCE AND HOUSING CREDIT
FUNCTION SUMMARY
Function 370 includes mortgage credit, the Postal Service, deposit insurance, and other advancement of commerce programs (the majority of the discretionary and mandatory spending in this function).
The mortgage credit component of this function includes housing assistance through the Federal Housing Administration, the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), the Government National Mortgage Association (Ginnie Mae), and rural housing programs of the Department of Agriculture. Most of the Commerce Department is provided for in this function, including the International Trade Administration, National Institute of Standards and Technology, and the Bureau of the Census. Finally, the function also includes funding for independent agencies such as the Securities and Exchange Commission, the Federal Trade Commission, and the majority of the Small Business Administration.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 370: COMMERCE AND HOUSING CREDIT1
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 12.7 10.8 14.5 9.0 9.2 9.6 53.1
Outlays 6.8 5.0 6.4 2.2 1.7 1.6 16.9
Discretionary:
Budget Authority 3.1 5.0 9.1 4.0 4.0 4.0 26.1
Outlays 3.1 4.9 8.3 4.7 4.0 4.0 25.7
Mandatory Spending:
Budget Authority 9.6 5.8 5.3 5.0 5.3 5.7 27.0
Outlays 3.7 0.1 -1.9 -2.5 -2.2 -2.3 -8.8
FOOTNOTE TO TABLE
1 Includes on- and off-budget amounts.
END OF FOOTNOTE TO TABLE
The discretionary function total includes significantly increased funding for the Bureau of the Census, reflecting continued preparation for the 2010 census, and continues to support agencies such as the National Institute of Standards and Technology. For 2009, and over the following four years, funding in Function 370 is above the level in the President's budget.
FUNCTION 400: TRANSPORTATION
FUNCTION SUMMARY
Function 400 consists mostly of the programs administered by the Department of Transportation, including programs for highways, mass transit, aviation, and maritime activities. This function also includes two components of the Department of Homeland Security: the Coast Guard and the Transportation Security Administration. In addition, this function includes several small transportation-related agencies and the research program for civilian aviation at the National Aeronautics and Space Administration (NASA).
FUNCTION LEVELS AND PRIORITIES
FUNCTION 400: TRANSPORTATION
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 79.8 73.4 77.5 78.5 79.5 80.5 389.4
Outlays 77.8 80.4 83.9 86.1 88.1 90.4 428.9
Discretionary:
Budget Authority 27.4 24.7 28.6 29.4 30.2 31.1 143.9
Outlays 76.1 78.4 81.6 83.7 85.7 88.0 417.4
Mandatory Spending:
Budget Authority 52.4 48.8 48.9 49.2 49.3 49.4 245.5
Outlays 1.7 2.1 2.2 2.3 2.4 2.5 11.6
This budget resolution recognizes the importance of investing in infrastructure systems on which our nation depends. Our society depends on transportation systems to integrate the economies of our communities. However, those systems are stressed from growing congestion and a backlog of repair needs. It is imperative that, in the last year of the current surface transportation authorization, the budget place these systems in a position to address the challenges of the 21st century. To that end, the resolution fully funds the highway, transit, and highway safety programs at the levels originally authorized in the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU). Specifically, considering the country's infrastructure challenges, this resolution does not accept the President's estimate of revenue aligned budget authority (RABA), or the further cuts in highway and transit funding included in the President's 2009 budget. Rather, the resolution continues to invest in infrastructure, laying the groundwork for a reauthorization of these programs in FY 2010.
This resolution increases funding for Amtrak and provides additional funding for grants to airports, in anticipation of a new aviation authorization.
FUNCTION 450: COMMUNITY AND REGIONAL DEVELOPMENT
FUNCTION SUMMARY
Function 450 includes federal programs to improve community economic conditions, promote rural development, and assist in federal preparations for and response to disasters. This function provides appropriated funding for the Community Development Block Grant, Department of Agriculture rural development programs, the Bureau of Indian Affairs, the Federal Emergency Management Agency, and other disaster mitigation and community development-related programs. It also provides mandatory funding for the federal flood insurance program.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 450: COMMUNITY AND REGIONAL DEVELOPMENT
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 20.0 14.6 14.8 15.1 15.5 15.8 75.7
Outlays 27.8 24.3 21.8 17.9 15.8 15.6 95.3
Discretionary:
Budget Authority 20.3 14.5 14.8 15.1 15.4 15.7 75.6
Outlays 27.8 22.9 20.7 18.1 16.0 15.8 93.5
Mandatory Spending:
Budget Authority -0.2 * * * * * 0.1
Outlays * 1.3 1.2 -0.2 -0.2 -0.2 1.8
FOOTNOTE TO TABLE
* Less than $50 million.
END OF FOOTNOTE TO TABLE
The budget resolution provides substantially more than the President's 2009 discretionary funding level for Function 450, rejecting the President's deep cuts to the Community Development Block Grant (CDBG) program, first responder grants, and rural development.
FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT,
AND SOCIAL SERVICES
FUNCTION SUMMARY
Function 500 includes funding for the Department of Education, social services programs within the Department of Health and Human Services, and employment and training programs within the Department of Labor. It also contains funding for the Library of Congress and independent research and art agencies such as the Corporation for Public Broadcasting, the Smithsonian Institution, the National Gallery of Art, the John F. Kennedy Center for the Performing Arts, the National Endowment for the Arts, and the National Endowment for the Humanities.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 90.1 95.2 102.6 105.6 107.8 101.7 513.0
Outlays 90.7 90.9 98.3 103.1 104.4 103.5 500.3
Discretionary:
Budget Authority 79.8 85.3 88.3 90.0 91.8 93.6 449.0
Outlays 81.1 83.0 87.1 88.8 90.5 92.3 441.6
Mandatory Spending:
Budget Authority 10.3 9.9 14.3 15.6 16.0 8.1 64.0
Outlays 9.7 8.0 11.3 14.4 13.9 11.2 58.7
The 2009 budget resolution specifically rejects the President's cuts to education funding, including his plan to eliminate many education programs, including all vocational education programs. The resolution also rejects the President's steep cuts to job training and social services -- programs programs needed now more than ever when the economy is slowing and the cost of living is rising.
In contrast to the President's funding cuts, the budget resolution makes a down payment towards addressing long-standing needs in education, training, employment, and social services. To that end, the resolution provides an appropriated program level for Function 500 that is $7.1 billion above the 2009 level in the President's budget, including 2009 funding and advance 2010 funding.
The resolution's increased funding could be used to support vital assistance to help children learn and succeed. Increased funding could support key programs such as Head Start, Impact Aid, and the Individuals with Disabilities Education Act. It also could support the No Child Left Behind Act programs to ensure that children can read and achieve at grade level, including programs such as Title I, school improvement programs, teacher quality improvement, and education technology state grants. Finally, the resolution's funding increase for education can help make college more affordable and accessible by raising the maximum Pell grant, maintaining Supplemental Opportunity Educational Grants and Perkins Loans, and broadening access to Historically Black Colleges and Universities as well as Hispanic-serving institutions and minority-serving institutions, which continue to make important contributions towards increasing the percentage of minority students gaining a college degree.
Increased funding could be used to enhance funding for the Workforce Investment Act programs, which provide important job training and assistance. It could also support training for green collar jobs in renewable energy and energy efficiency fields. Other aspects of the Democratic leadership's innovation agenda could also be supported, including math and science education, development of basic and applied research, as well as demonstrations of effective approaches to innovative learning such as those in H.R. 3631, the Revolutionizing Education Through Digital Investment Act of 2007.
The resolution rejects the President's proposed cuts to the Corporation for Public Broadcasting, and provides a funding level that could be used to support an increase. The Committee continues to support two-year advance funding for the Corporation.
The resolution also contains a reserve fund to accommodate legislation that makes college more affordable, consistent with the House pay-as-you-go rule.
FUNCTION 550: HEALTH
FUNCTION SUMMARY
Function 550 includes most direct health care services programs. Other health programs in this function fund anti-bioterrorism activities, national biomedical research, protecting the health of the general population and workers in their places of employment, providing health services for under-served populations, and promoting training for the health care workforce. Some of the agencies funded in this function include the National Institutes of Health (NIH), Centers for Disease Control and Prevention (CDC), Health Resources and Services Administration, and the Food and Drug Administration (FDA). The major mandatory programs in this function are Medicaid, the State Children's Health Insurance Program (SCHIP), federal and retirees' health benefits, and health care for Medicare-eligible military retirees.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 550: HEALTH
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 285.1 306.8 323.8 344.7 367.8 393.1 1,736.2
Outlays 286.7 305.3 324.1 343.7 366.3 391.3 1,730.8
Discretionary:
Budget Authority 53.1 57.6 56.5 57.7 58.9 60.2 290.9
Outlays 53.6 55.5 56.1 56.8 57.8 58.9 285.1
Mandatory Spending:
Budget Authority 232.0 249.2 267.3 287.0 308.8 332.9 1,445.3
Outlays 233.1 249.8 268.0 287.0 308.5 332.4 1,445.7
The budget resolution rejects the Administration's harmful cuts to Medicaid.
The discretionary resources for Function 550 for 2009 represent an increase over both the 2008 level and the President's 2009 request, with a particular focus on NIH, CDC, FDA, and the Occupational Safety & Health Administration. The resolution increases resources for public health, which includes programs focused on addressing health promotion and disease prevention. Preventative health care measures and disease management have the potential to lead to more efficient use of health care spending, and reduced illness, as well as an improvement in the health of the public. The resolution also includes increased funding for food safety, access to quality health care for under-served populations, and other important programs.
Programs in Function 550 are also addressed in the resolution's deficit-neutral reserve funds for SCHIP and for Medicaid.
FUNCTION 570: MEDICARE
FUNCTION SUMMARY
Function 570 (Medicare) includes only the Medicare program, which provides health insurance to senior citizens and persons with disabilities. Congress provides an annual appropriation for the costs of administering and monitoring the Medicare program. Nearly 99 percent of spending in this function occurs on the mandatory side of the budget, and almost all of the mandatory spending consists of payments for Medicare benefits.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 570: MEDICARE
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 390.5 420.2 445.2 494.4 491.4 552.4 2,403.5
Outlays 390.5 420.0 445.3 494.2 491.1 552.5 2,403.1
Discretionary:
Budget Authority 4.9 5.2 5.4 5.6 5.9 6.2 28.4
Outlays 5.0 5.2 5.4 5.6 5.9 6.2 28.3
Mandatory Spending:
Budget Authority 385.5 415.0 439.8 488.7 485.4 546.2 2,375.1
Outlays 385.4 414.8 440.0 488.6 485.2 546.3 2,374.9
The budget resolution rejects the Administration's harmful cuts to Medicare. The resolution assumes the extension of Medicare premium assistance for qualified individuals with incomes between 120 and 135 percent of the federal poverty level and limited financial resources. The resolution assumes that savings from Medicare program efficiency improvements will offset the costs of extending the premium assistance program as well other initiatives to improve the Medicare program for beneficiaries.
The resolution assumes targeted assistance to hospitals with 100 beds or more that have faced a reduction in Medicare disproportionate share hospital payments due to assignment to a Micropolitan area.
The resolution provides a discretionary cap adjustment of $198 million for additional activities aimed at detecting and preventing Medicare fraud. The Health Care Fraud and Abuse Control program -- a joint effort of the Department of Health and Human Services, the HHS Office of Inspector General, and the Department of Justice -- generated roughly $4 in program savings for every dollar spent in 2004 and 2005.
The resolution also contains a reserve fund to accommodate legislation for Medicare program improvements.
FUNCTION 600: INCOME SECURITY
FUNCTION SUMMARY
Function 600 consists of a range of income security programs that provide cash or near-cash assistance (e.g., housing, nutrition, and energy assistance) to low-income persons, and benefits to certain retirees, persons with disabilities, and the unemployed. Housing assistance programs account for the largest share of discretionary funding in this function. Major federal entitlement programs in this function include unemployment insurance, trade adjustment assistance income support, food stamps, Temporary Assistance to Needy Families, foster care, and Supplemental Security Income. Federal and other retirement and disability programs comprise approximately one third of the funds in this function.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 600: INCOME SECURITY
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 389.9 411.7 417.5 426.9 412.4 428.0 2,096.5
Outlays 394.1 414.0 418.6 427.5 412.8 427.7 2,100.7
Discretionary:
Budget Authority 52.3 55.6 57.6 58.8 59.3 60.7 292.1
Outlays 58.0 59.7 60.2 60.9 61.3 61.7 303.9
Mandatory Spending:
Budget Authority 337.5 356.1 359.9 368.1 353.0 367.2 1,804.4
Outlays 336.1 354.3 358.4 366.6 351.5 366.0 1,796.8
The discretionary resources for Function 600 represent an increase over both the 2008 level and the President's request. The funding will support efforts to reduce the unacceptable number of Americans who live in poverty and to provide assistance to those in need. The budget resolution includes additional funding to address the current shortfall in the project-based rental assistance program, prevent a shortfall in the tenant-based rental assistance program which would occur under the President's budget, and improve supportive housing for the elderly, as in H.R. 2930 as passed by the House. The resolution also specifically rejects the President's cut to the Low-Income Home Energy Assistance Program (LIHEAP).
Economic uncertainty and rising costs are increasing the need for food assistance for children and adults. The budget resolution rejects the President's proposals to terminate food stamps for 390,000 working families and eliminate the Commodity Supplemental Food Program and notes that legislation that passed the House with bipartisan support was an appropriate first step toward ensuring that nutrition assistance keeps up with inflation and rising food prices.
Mandatory programs in Function 600 are also addressed in the resolution's deficit-neutral reserve funds for Trade Adjustment Assistance and Unemployment Insurance modernization, and child support enforcement.
FUNCTION 650: SOCIAL SECURITY
FUNCTION SUMMARY
Function 650 consists of the two payroll tax-financed programs that are collectively known as Social Security: Old-Age and Survivors Insurance and Disability Insurance (OASDI). This function includes Social Security benefit payments and funding to the Social Security Administration (SSA) and the Office of the Inspector General (OIG) to administer the program and ensure program integrity. Under provisions of the Congressional Budget Act and the Budget Enforcement Act, Social Security trust funds are off-budget and do not appear in the budget resolution totals. However, a small portion of spending in Function 650 -- the general fund transfer of income taxes on Social Security benefits -- is considered on-budget and appears in the budget resolution totals. The table and discussion below contain information pertaining to both the on-budget and off-budget components.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 650: SOCIAL SECURITY1
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 619.6 654.3 688.7 723.9 765.5 811.7 3,644.0
Outlays 616.6 651.4 685.8 720.5 761.8 807.6 3,627.0
Discretionary:
Budget Authority 5.0 5.2 5.4 5.5 5.7 5.9 27.7
Outlays 4.9 5.2 5.3 5.5 5.7 5.8 27.5
Mandatory Spending:
Budget Authority 614.6 649.1 683.3 718.3 759.8 805.8 3,616.3
Outlays 611.7 646.2 680.4 715.0 756.1 801.8 3,599.5
FOOTNOTE TO TABLE
1 Includes on- and off-budget amounts.
END OF FOOTNOTE TO TABLE
The resolution rejects the President's private account proposal for Social Security.
The administrative budget for the SSA includes resources in Function 570 (Medicare) and Function 600 (Income Security) as well as Function 650. The resolution assumes a $10.4 billion discretionary funding level for the administrative expenses of SSA and the OIG. The increased resources will enable SSA to address the significant number of individuals waiting for disability and hearing decisions and thereby reduce its unacceptable backlog in case reviews.
The budget also accommodates an additional $240 million above the funding level through a discretionary cap adjustment for program integrity initiatives. The cap adjustment allows the agency to conduct an increasing number of Continuing Disability Reviews (CDRs) and Supplemental Security Income redeterminations.
FUNCTION 700: VETERANS BENEFITS AND SERVICES
FUNCTION SUMMARY
Function 700 covers the programs of the Department of Veterans Affairs (VA), including veterans' medical care, compensation and pensions, education and rehabilitation benefits, and housing programs. It also includes the Department of Labor's Veterans' Employment and Training Service, the United States Court of Appeals for Veterans Claims, and the American Battle Monuments Commission. More than 99 percent of appropriated veterans' funding goes to VA, and more than 85 percent of this funding is for VA medical care and hospital services.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 700: VETERANS BENEFITS AND SERVICES
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 86.4 93.3 96.0 101.8 99.1 105.1 495.3
Outlays 83.6 92.4 95.7 101.5 98.3 104.3 492.2
Discretionary:
Budget Authority 43.3 48.2 49.4 50.8 52.2 53.7 254.2
Outlays 40.6 47.5 49.3 50.5 51.6 53.1 252.0
Mandatory Spending:
Budget Authority 43.1 45.1 46.6 51.0 46.9 51.4 241.0
Outlays 43.0 45.0 46.5 51.0 46.7 51.1 240.2
For 2009, the resolution provides $4.9 billion of discretionary budget authority over the 2008 level and $3.2 billion above the President's 2009 budget. The resolution reflects the very high priority that Congress places on adequately funding veterans' medical care. The resolution also rejects the health care enrollment fees and drug co-payment increases proposed by the President's budget.
The resolution provides full funding to support excellent health care for veterans. The resolution provides funding to continue addressing problems such as those identified at Walter Reed Army Medical Center to improve military and veterans' health care facilities and services.
The resolution provides funding in Function 700 above the President's requested level for 2009 to address important priorities including veterans' mental health, post-traumatic stress disorder, and traumatic brain injury (TBI). There have been many TBIs in Iraq and Afghanistan. The Committee notes that there is legislation to address the prevalence of epilepsy among veterans, especially those with TBI. Research conducted by VA and the Department of Defense found that about half of Vietnam veterans who suffered penetrating head injuries developed epilepsy. The resolution also has additional funding for disability compensation claims processing so that VA can continue to address the inventory of pending claims.
The Committee notes that many military service families are experiencing financial difficulties due to overseas military deployments and that Congress should consider ways to address these difficulties.
FUNCTION 750: ADMINISTRATION OF JUSTICE
FUNCTION SUMMARY
The Administration of Justice function consists of federal law enforcement programs, litigation and judicial activities, correctional operations, and state and local justice assistance. Agencies within this function include: the Federal Bureau of Investigation; the Drug Enforcement Administration; Border and Transportation Security; the Bureau of Alcohol, Tobacco, Firearms and Explosives; the United States Attorneys; legal divisions within the Department of Justice; the Legal Services Corporation; the federal Judiciary; and the Federal Bureau of Prisons. This function includes several components of the Department of Homeland Security.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 750: ADMINISTRATION OF JUSTICE
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 46.2 48.1 49.1 50.3 51.6 53.0 252.1
Outlays 44.3 47.9 49.6 50.6 51.5 52.5 252.2
Discretionary:
Budget Authority 45.5 45.1 48.3 49.7 51.1 52.5 246.7
Outlays 43.3 46.3 48.0 49.4 50.9 52.1 246.7
Mandatory Spending:
Budget Authority 0.7 3.0 0.8 0.7 0.6 0.4 5.5
Outlays 1.0 1.6 1.6 1.2 0.6 0.5 5.4
For Function 750, the budget resolution rejects the President's repeated cut of local law enforcement programs. Instead, the function total includes enough resources to increase homeland security programs and provide for law enforcement programs, such as the State Criminal Alien Assistance Program (SCAAP) -- and recognizes the importance of this critical reimbursement program.
In addition to rejecting the repeated cuts to SCAAP in the President's budget, the resolution also rejects the President's cuts to Community Oriented Policing Services and Edward Byrne Memorial Justice Assistance Grants -- both of which are important priorities for keeping our communities safe. The resolution values the funding Byrne-JAG provides to local law enforcement at a time when many communities are combating problems including a methamphetamine epidemic and other crime.
In addition, the resolution protects both our youth and victims of crime by restoring cuts to both juvenile justice and programs to prevent violence against women and by limiting amounts diverted from the Crime Victims Fund. The resolution provides funding above the President's budget level for 2009 for these purposes and to protect the border.
FUNCTION 800: GENERAL GOVERNMENT
FUNCTION SUMMARY
This function includes the activities of the White House and the Executive Office of the President, the legislative branch, and programs designed to carry out the legislative and administrative responsibilities of the federal government, including the Internal Revenue Service (IRS), personnel management, fiscal operations, and property control.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 800: GENERAL GOVERNMENT
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 56.4 23.5 20.0 20.6 21.3 22.0 107.4
Outlays 56.9 23.9 20.0 20.5 21.3 21.8 107.5
Discretionary:
Budget Authority 17.1 17.8 18.3 18.8 19.4 20.1 94.4
Outlays 17.4 18.3 18.4 18.8 19.3 19.9 94.6
Mandatory Spending:
Budget Authority 39.4 5.7 1.7 1.8 1.9 1.9 13.0
Outlays 39.5 5.6 1.6 1.7 2.0 1.9 12.9
The budget resolution includes a program integrity initiative to increase IRS tax compliance efforts to collect unpaid taxes from those who are not paying what they owe. Funding in this function could be used for items such as H.R. 3548, the Plain Language in Government Communications Act of 2007, to enhance citizen access to government information and services by establishing plain language as the standard style of covered government documents issued to the public.
FUNCTION 900: NET INTEREST
FUNCTION SUMMARY
Function 900 consists primarily of the interest paid by the federal government to private and foreign government holders of U.S. Treasury securities. This amount is slightly offset by interest income received by the federal government on loans and cash balances and by earnings of the National Railroad Retirement Investment Trust.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 900: NET INTEREST1
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 233.9 216.8 248.7 275.4 285.0 280.6 1,306.5
Outlays 233.9 216.8 248.7 275.4 285.0 280.6 1,306.5
Discretionary:
Budget Authority ... ... ... ... ... ... ...
Outlays ... ... ... ... ... ... ...
Mandatory Spending:
Budget Authority 233.9 216.8 248.7 275.4 285.0 280.6 1,306.5
Outlays 233.9 216.8 248.7 275.4 285.0 280.6 1,306.5
FOOTNOTE TO TABLE
1 Includes on- and off-budget amounts.
END OF FOOTNOTE TO TABLE
Since 2001, the Federal government's net interest payments on its debt have grown dramatically, becoming one of the largest and fastest-growing components of the Federal budget, exceeding spending on education, veterans' affairs, and homeland security combined.
FUNCTION 920: ALLOWANCES
FUNCTION SUMMARY
This function displays the budgetary effect of proposals that cannot easily be distributed across other budget functions. In the past, this function has included funding for emergencies or proposals contingent on certain events.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 920: ALLOWANCES
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 1.0 ... -0.2 -0.2 -0.2 -0.2 -0.8
Outlays 0.5 0.3 -0.1 -0.2 -0.2 -0.2 -0.3
Discretionary:
Budget Authority 1.0 ... ... ... ... ... ...
Outlays 0.5 0.3 0.1 * * ... 0.5
Mandatory Spending:
Budget Authority ... ... -0.2 -0.2 -0.2 -0.2 -0.8
Outlays ... ... -0.2 -0.2 -0.2 -0.2 -0.8
* Less than $50 million.
The resolution includes $1.0 billion in 2008 discretionary budget authority to cover unanticipated needs, should they arise. The resolution also includes $750 million in mandatory savings over six years. These savings reflect a reconciliation instruction to the Ways and Means Committee. To meet the instructions, savings can be achieved in any program within the Committee's jurisdiction, other than Social Security, which reconciliation cannot impact.
FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS
FUNCTION SUMMARY
This function comprises major offsetting receipt items that would distort the funding levels of other functional categories if they were distributed to them.
FUNCTION LEVELS AND PRIORITIES
FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS1
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority -99.5 -81.0 -85.3 -88.9 -92.6 -97.1 -444.9
Outlays -99.5 -81.0 -85.3 -88.9 -92.6 -97.1 -444.9
Discretionary:
Budget Authority ... ... ... ... ... ... ...
Outlays ... ... ... ... ... ... ...
Mandatory Spending:
Budget Authority -99.5 -81.0 -85.3 -88.9 -92.6 -97.1 -444.9
Outlays -99.5 -81.0 -85.3 -88.9 -92.6 -97.1 -444.9
FOOTNOTES TO TABLE
1 Includes on- and off-budget amounts.
END OF FOOTNOTES TO TABLE
The negative spending in Function 950 represents CBO's baseline estimate of undistributed offsetting receipts.
FUNCTION 970: OVERSEAS DEPLOYMENTS AND OTHER ACTIVITIES
FUNCTION DESCRIPTION
This function includes funding for overseas deployments and other activities.
FUNCTION SUMMARY
FUNCTION 970: OVERSEAS DEPLOYMENTS AND OTHER ACTIVITIES
[In billions of dollars]
2008 2009 2010 2011 2012 2013 2009-2013
Total Spending:
Budget Authority 108.1 70.0 ... ... ... ... 70.0
Outlays 28.9 74.8 47.4 18.3 5.2 1.8 147.4
Discretionary:
Budget Authority 108.1 70.0 ... ... ... ... 70.0
Outlays 28.9 74.8 47.4 18.3 5.2 1.8 147.4
Mandatory Spending:
Budget Authority ... ... ... ... ... ... ...
Outlays ... ... ... ... ... ... ...
This function includes, as a placeholder, an amount equal to the President's pending request for 2008 and 2009 to account for any future House consideration of appropriations for overseas deployments and other activities.
TITLE II -- RECONCILIATION
Section 201 of the resolution contains reconciliation instructions. Reconciliation is a special congressional procedure used to implement the spending and revenue targets in a budget resolution. The instructions direct a committee to make changes in laws under its jurisdiction that affect revenues or direct spending to achieve a specified budgetary result. The legislation used to implement those instructions is reported as a reconciliation bill.
Section 201 of the resolution contains two separate instructions to the Committee on Ways and Means. Subsection (a) directs the Committee to report a measure by September 12, 2008, that reduces direct spending by $750 million for the period of fiscal years 2008 through 2013. Subsection (b) directs the Committee to report a measure by July 15, 2008, to decrease revenues by $70 billion in fiscal year 2009 and to increase revenues by $70 billion for the period of fiscal years 2010 through 2013. When only one committee receives an instruction the measure is reported directly to the House.
Last year the House adopted a rule relating to reconciliation instructions (Rule XXI, clause 7). The rule requires that any reconciliation instruction must not increase the deficit or reduce the surplus over the PAYGO time periods. These instructions satisfy the requirement established under clause 7 of Rule XXI.
TITLE III -- RESERVE FUNDS
Sec. 301. Deficit-neutral reserve fund for the State Children's Health Insurance Program
The reserve fund accommodates legislation, within the jurisdiction of the Committee on Energy and Commerce, of up to $50 billion in additional outlays to improve children's health through reauthorization of the State Children's Health Insurance Program (SCHIP) as long as the authorizing legislation placed before the House complies with the pay-as-you-go principle. These additional resources will sustain current caseloads, expand coverage, and reduce the number of uninsured children. There are over nine million uninsured children in this nation. Last year, Congress twice passed bipartisan legislation that would have expanded coverage to nearly four million additional children if the President had not twice vetoed the legislation.
Sec. 302. Deficit-neutral reserve fund for veterans and servicemembers
The reserve fund accommodates legislation that enhances medical care for wounded or disabled military personnel or veterans; maintains affordable health care for military retirees and veterans; improves disability benefits or evaluations for wounded or disabled military personnel or veterans, including measures to expedite the claims process; expands eligibility to permit additional disabled military retirees to receive both disability compensation and retired pay; eliminates the offset between Survivor Benefit Plan annuities and veterans' dependency and indemnity compensation; or provides or increases benefits for Filipino veterans of World War II or their survivors and dependents, to the extent that any such legislation complies with the pay-as-you-go principle.
Sec. 303. Deficit-neutral reserve fund for education benefits for servicemembers, veterans, and their families
The reserve fund accommodates legislation that enhances education benefits or assistance for servicemembers, members of the National Guard, reservists, veterans, or their spouses, survivors, or dependents, to the extent that such legislation complies with the pay-as-you-go principle. Among the proposals that the reserve fund could accommodate is H.R. 3882, which would address a provision in law that results in certain members of the National Guard and Reserves receiving less in Montgomery GI bill (MGIB) education benefits than servicemembers who served about the same amount of time on active duty. The current requirement for receiving full MGIB benefits is active-duty service of 24 months.
Sec. 304. Deficit-neutral reserve fund for infrastructure investment
The reserve fund accommodates legislation that provides for increased investment in infrastructure projects, so long as it complies with the pay-as-you-go principle. The fund accommodates new investment in highways, bridges, transit, rail, aviation, ports, waterways, and water treatment facilities, among other types of infrastructure.
Sec. 305. Deficit-neutral reserve fund for renewable energy and energy efficiency
The reserve fund accommodates legislation that provides tax incentives for or otherwise encourages the production of renewable energy or increased energy efficiency; encourages investment in emerging energy or vehicle technologies or carbon capture and sequestration; provides for reductions in greenhouse gas emissions; or facilitates the training of workers for these industries ("green collar jobs"), to the extent that any such legislation complies with the pay-as-you-go principle. For example, one item that the reserve fund could accommodate is extension of the solar energy and fuel cell investment tax credit.
Sec. 306. Deficit-neutral reserve fund for middle-income tax relief and economic equity
The reserve fund for middle-income tax relief supports legislation to reduce tax burdens on middle-income families and taxpayers that complies with the pay-as-you-go principle. This includes legislation such as the extension of the 10 percent individual income tax rate, marriage penalty relief, the child tax credit, the research and experimentation tax credit, the deduction for small business expensing, and the deduction for State and local sales taxes. It also accommodates elimination of estate taxes on all but a minute fraction of estates, and a tax credit for school construction.
Sec. 307. Deficit-neutral reserve fund for reform of the alternative minimum tax
The reserve fund for Alternative Minimum Tax (AMT) relief accommodates legislation that reforms the tax code to shield middle-income families from the AMT as long as it adheres to the pay-as-you-go principle. Without reform, the number of taxpayers subject to the AMT will rise from 4.2 million in 2007 to 25.7 million in 2008 and to 28.3 million in 2009, according to the Joint Committee on Taxation.
Sec. 308. Deficit-neutral reserve fund for higher education
The reserve fund accommodates reforms to the student loan programs or changes in law that increase benefits to students, consistent with the pay-as-you-go principle adopted by the House. Both the House and the Senate have passed bills to reauthorize the Higher Education Act, and this reserve fund will provide committees maximum flexibility in finding offsets to make college more affordable and accessible for students.
Sec. 309. Deficit-neutral reserve fund for affordable housing
The reserve fund accommodates legislation that creates an affordable housing fund, offset by savings from reforming the regulation of certain government-sponsored entities, such as Fannie Mae and Freddie Mac, to the extent that such legislation complies with the pay-as-you-go principle.
Sec. 310. Deficit-neutral reserve fund for Medicare improvements
The reserve fund accommodates additional mandatory spending for Medicare program improvements such as increasing the Medicare reimbursement rate for physicians while holding beneficiaries harmless from associated premium increases, as long as the legislation is consistent with the House pay-as-you-go principle. Under current law, physicians face a 10.6 percent cut in their Medicare payment rate on July 1 of this year, and further cuts every year through 2016. The reserve fund also accommodates other program improvements, such as greater access to preventive benefits; additional assistance for low-income beneficiaries; and better efficiencies within the Part D program, such as prompt payment of prescription drug claims; as long as the legislation is consistent with the pay-as-you-go principle.
Sec. 311. Deficit-neutral reserve fund for health care quality, effectiveness, and efficiency
The reserve fund accommodates legislation that: provides incentives or other support for adoption of modern health information technology; establishes a new federal or public-private initiative for research on the comparative effectiveness of different medical interventions; or that provides parity between health insurance coverage of mental health benefits and benefits for medical and surgical services, including parity in public programs; as long as the legislation is consistent with the House pay-as-you-go principle.
Sec. 312. Deficit-neutral reserve fund for Medicaid and other programs
The reserve fund accommodates legislation that prevents or delays the implementation or administration of regulations or administrative actions affecting Medicaid, SCHIP, or other programs, as well as extension of the Transitional Medical Assistance (TMA) or Qualified Individuals (QI) programs, as long as the legislation complies with the pay-as-you-go principle. TMA provides temporary Medicaid assistance for families transitioning to the workforce and QI provides premium assistance for lower-income Medicare beneficiaries.
Sec. 313. Deficit-neutral reserve fund for trade adjustment assistance and unemployment insurance modernization
The reserve fund accommodates legislation to reauthorize and expand the trade adjustment assistance program (TAA) and modernize the unemployment insurance (UI) system, consistent with the pay-as-you go rule adopted by the House. Last year, the House passed legislation that included much-needed reforms to substantially increase the number of workers able to receive needed income support and job training, and it is awaiting Senate action.
Sec. 314. Deficit-neutral reserve fund for county payments legislation
The reserve fund accommodates any legislation that reauthorizes the Secure Rural Schools and Community Self-Determination Act (Public Law 106-393) or makes changes to the Payments in Lieu of Taxes Act of 1976 (Public Law 94-565), to the extent that such legislation complies with the pay-as-you-go principle. Public Law 106-393 provides economic assistance for roads and schools in rural communities affected by the loss of receipts from sales on federal lands in their communities. Federal payments under Public Law 94-565 to local governments are designed to offset lost property tax revenue from federal lands within the localities. Both forms of assistance are intended to compensate local governments for the tax-exempt status of the national forests and other federal lands.
Sec. 315. Deficit-neutral reserve fund for San Joaquin River restoration and Navajo Nation water rights settlements
The reserve fund accommodates legislation that would fulfill the purposes of the San Joaquin River Restoration Settlement Act, implement a Navajo Nation water rights settlement as authorized by the Northwestern New Mexico Rural Water Projects Act, or both, to the extent that the legislation complies with the pay-as-you-go principle.
Sec. 316. Deficit-neutral reserve fund for the National Park Centennial Fund
The reserve fund accommodates any legislation that provides for the establishment of the National Parks Centennial Fund, so long as it complies with the pay-as-you-go principle. The Centennial Fund would provide additional funding for specific Interior-approved, community-supported projects within the National Park system to improve parks and provide better visitor experiences.
Sec. 317. Deficit-neutral reserve fund for child support enforcement
The reserve fund accommodates legislation to increase the number of children who receive the full child support that is owed to them by enhancing federal collection efforts or supporting state initiatives to pass through 100 percent of collected child support to families, as long as the legislation complies with the pay-as-you-go principle. For every dollar the federal government spends on child support enforcement, $6.50 is collected on behalf of working families. Last year, the child support enforcement system collected $22 billion in private support for 17 million children.
TITLE IV -- BUDGET ENFORCEMENT
Sec. 401. Program Integrity Initiatives
Section 401 provides for specific allocation adjustments for the Committee on Appropriations when the Committee reports legislation that includes increased appropriations for the following four program integrity initiatives: (1) continuing disability reviews and Supplemental Security Income redeterminations for the Social Security Administration; (2) improved compliance with the provisions of the Internal Revenue Code; (3) the healthcare fraud and abuse control program at the Department of Health and Human Services; and (4) unemployment insurance in-person reemployment and eligibility assessments and improper payment reviews.
The adjustments under this section are intended to do no more than provide additional administrative funding for current program integrity activities to eliminate errors or fraud in the operation of a number of federal programs and to promote compliance with federal tax laws. For example, the adjustment for unemployment compensation programs is provided to increase limited administrative funding for current program integrity activities, and not to finance other proposals that would adversely affect workers who have received unemployment benefits. The section outlines procedures for these allocation adjustments.
Sec. 402. Oversight of Government Performance
Section 402 directs Committees of the House of Representatives to review programs within their jurisdiction for waste, fraud, and abuse and to include recommendations for improved governmental performance in views and estimates submitted to the Budget Committee pursuant to section 301(d) of the Congressional Budget Act.
Sec. 403. Advance Appropriations
Section 403 limits the amount and type of advance appropriations for fiscal years 2010 and 2011. Under this section, advance appropriations for fiscal year 2010 are restricted to $27.558 billion for the programs, projects, activities, or accounts listed below. Advances for 2011 are listed separately. The list is included in this report so that the Appropriations Committee can prepare appropriations bills for fiscal year 2009 accordingly. The list will also be included in the joint explanatory statement of managers to accompany the conference report on this resolution. The section defines advance appropriations as any new discretionary budget authority provided in a bill or joint resolution making general or continuing appropriations for fiscal year 2009 that first becomes available for any fiscal year after 2009.
Advance Appropriations for Fiscal Year 2010:
Employment and Training Administration
Education for the Disadvantaged
School Improvement
Children and Family Services (Head Start)
Special Education
Career, Technical and Adult Education
Payment to Postal Service
Tenant-based Rental Assistance
Project-based Rental Assistance
Advance Appropriations for Fiscal Year 2011:
The Corporation for Public Broadcasting
Sec. 404. Overseas Deployments and Emergency Needs
Section 404 establishes a procedure whereby provisions or measures reported by the Committee on Appropriations will be exempt from the restrictions under titles III and IV of the Congressional Budget Act of 1974. The exemption will apply if: (1) the Committee determines and designates that amounts appropriated are necessary for overseas deployments and related activities; or, (2) the Committee provides discretionary appropriations and designates those amounts as necessary to meet emergency needs.
Sec. 405. Budgetary Treatment of Certain Discretionary Administrative Expenses
Section 405 provides that administrative expenses of the Social Security Administration and of the Postal Service shall be part of the annual appropriations process by including those expenses in the allocation to the Committee on Appropriations pursuant to section 302 of the Congressional Budget Act.
Sec. 406. Application and Effect of Changes in Allocations and Aggregates
Section 406 details the allocation and aggregate adjustment procedures that are required to accommodate legislation for the reserve funds and program integrity initiatives in this resolution. This section provides that the adjustments shall apply while the legislation is under consideration and take effect upon enactment of the legislation. In addition, the section requires the adjustments to be printed in the Congressional Record.
The section also notes that, for purposes of enforcement, aggregate and allocation levels resulting from adjustments made pursuant to this resolution will have the same effect as if adopted in the original levels of Title I of this budget resolution. This section also provides that the Committee on the Budget shall determine the budgetary levels and estimates which are required to enforce points of order under the Congressional Budget Act.
Sec. 407. Adjustments to Reflect Changes in Concepts and Definitions
Section 407 requires the chairman of the Committee on the Budget to adjust levels and allocations in this budget resolution upon enactment of legislation that changes concepts or definitions.
Sec. 408. Exercise of Rulemaking Powers
Section 408 provides that, once adopted, the provisions of the budget resolution are incorporated into the rules of the House of Representatives and shall supersede inconsistent rules. The section recognizes the constitutional right of the House of Representatives to change those rules at any time.
TITLE V -- POLICY
Title V of the resolution contains the following policy sections:
Sec. 501. Policy on middle-income tax relief
Sec. 502. Policy on defense priorities
TITLE VI -- SENSE OF THE HOUSE
Title VI of the resolution contains the following Sense of the House sections:
Sec. 601. Sense of the House on the Innovation Agenda and America Competes Act.
Sec. 602. Sense of the House on servicemembers' and veterans' health care and other priorities.
Sec. 603. Sense of the House on homeland security.
Sec. 604. Sense of the House regarding long-term fiscal reform.
Sec. 605. Sense of the House regarding waste, fraud, and abuse.
Sec. 606. Sense of the House regarding extension of the statutory pay-as-you-go rule.
Sec. 607. Sense of the House on long-term budgeting.
Sec. 608. Sense of the House regarding the need to maintain and build upon efforts to fight hunger.
Sec. 609. Sense of the House regarding affordable health coverage.
Sec. 610. Sense of the House regarding pay parity.
Sec. 611. Sense of the House regarding subprime lending and foreclosures.
Sec. 612. Sense of the House regarding the importance of child support enforcement.
ALLOCATIONS TO COMMITTEES
As required by Section 302(a) of the Congressional Budget Act of 1974, the discretionary levels established in the budget resolution are allocated to the Appropriations Committee and the mandatory spending levels are allocated to each of the committees with mandatory spending authority.
In this report, the Appropriations Committee receives an allocation for 2009 and a revised allocation for 2008. The authorizing committees receive allocations for 2009 and the five-year period 2009 through 2013 as well as a revised allocation for 2008. The authorizing committee allocation is divided into current law amounts, reauthorization, and resolution changes. Reauthorization refers to amounts for legislation due for reauthorization that are part of the CBO baseline levels. "Resolution changes" refers to the budgetary impact of legislation enacted after the adoption of this resolution, anticipated to reflect a change from baseline levels.
ALLOCATION OF SPENDING AUTHORITY TO HOUSE COMMITTEE ON APPROPRIATIONS
[In millions of dollars]
20081 2009
Discretionary Action:
BA 1,046,478 1,014,012
OT 1,092,822 1,106,894
Current Law Mandatory"
BA 585,962 576,002
OT 569,537 564,401
FOOTNOTES TO TABLE
1 Revision to amounts included in S. Con. Res. 21.
Includes emergencies incorporated in the Congressional Budget Office
March baseline.
END OF FOOTNOTES TO TABLE
ALLOCATIONS OF SPENDING AUTHORITY TO HOUSE COMMITTEES OTHER THAN
APPROPRIATIONS
[In millions of dollars]
Total
20081 2009
2009-2013
Committee on Agriculture:
Current Law:
BA 11,727 4,722 19,098
OT 14,389 4,172 18,040
Reauthorizations:
BA 696 49,116 258,683
OT 195 48,992 256,484
Total:
BA 12,423 53,838 277,781
OT 14,584 53,164 274,524
Committee on Armed Services:
Current Law:
BA 118,947 126,033 668,582
OT 118,740 125,867 667,924
Committee on Education and Labor:
Current Law:
BA 5,425 4,844 37,814
OT 5,851 3,548 38,223
Reauthorizations:
BA 2,975 17,690
OT 1,934 16,179
Total:
BA 5,425 7,819 55,504
OT 5,851 5,482 54,402
Committee on Energy and Commerce:
Current Law:
BA 243,778 260,159 1,466,490
OT 245,897 260,365 1,467,530
Reauthorizations:
BA 20,160
OT 1,552 22,030
Total:
BA 243,778 260,159 1,486,650
OT 245,897 261,917 1,489,560
Committee on Financial Services:
Current Law:
BA 7,255 3,992 23,648
OT 2,337 -566 -7,256
Committee on Foreign Affairs:
Current Law:
BA 15,852 15,966 73,053
OT 15,819 15,955 73,024
Committee on Homeland Security:
Current Law:
BA 1,751 1,561 8,455
OT 1,443 1,532 8,509
Committee on House Administration:
Current Law:
BA 70 69 341
OT 225 19 343
Committee on the Judiciary:
Current Law:
BA 6,228 8,673 34,780
OT 6,505 7,343 35,103
Committee on Natural Resources:
Current Law:
BA 5,393 5,725 28,500
OT 5,182 5,320 27,863
Committee on Oversight and Government Reform:
Current Law:
BA 85,092 88,841 480,005
OT 83,280 86,824 467,921
Committee on Science and Technology:
Current Law:
BA 126 126 630
OT 108 115 619
Committee on Small Business:
Current Law:
BA -333
OT -333
Committee on Transportation and Infrastructure:
Current Law:
BA 63,279 56,120 116,919
OT 13,701 14,286 75,635
Reauthorizations:
BA 920 3,405 190,697
OT 1,752
Resolution Change:
BA 1,496 4,176
OT
Total:
BA 64,199 61,021 311,792
OT 13,701 14,286 77,387
Committee on Veterans Affairs:
Current Law:
BA 746 1,166 5,595
OT 801 1,247 6,208
Reauthorizations:
BA 930 12,395
OT 857 12,074
Total:
BA 746 2,096 17,990
OT 801 2,104 18,282
Committee on Ways and Means:
Current Law:
BA 858,297 824,391 4,589,714
OT 858,642 825,106 4,597,261
Reauthorizations:
BA 947 65,298
OT 698 58,515
Resolution Change:
BA -750
OT -750
Total:
BA 858,297 825,338 4,654,262
OT 858,642 825,804 4,655,026
FOOTNOTES TO TABLE
1 Revision to amounts for 2008 included in S. Con. Res.
21.
END OF FOOTNOTES TO TABLE
SUMMARY TABLE 1. -- FISCAL YEAR 2009 BUDGET RESOLUTION TOTAL
SPENDING AND REVENUES
[In billions of dollars]
Summary
Total Spending:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
3,029.347 3,032.185 3,093.126 3,247.404 3,315.728 3,472.298 16,160.741
OT
2,932.743 3,063.405 3,148.367 3,262.946 3,300.867 3,458.775 16,234.360
On-Budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
2,556.254 2,529.246 2,564.161 2,698.039 2,740.065 2,866.862 13,398.373
OT
2,462.616 2,563.380 2,622.295 2,716.979 2,728.965 2,857.394 13,489.013
Off-Budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
473.093 502.939 528.965 549.365 575.663 605.436 2,762.368
OT
470.127 500.025 526.072 545.967 571.902 601.381 2,745.347
Revenues:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
Total
2,546.245 2,723.000 2,939.435 3,214.493 3,479.113 3,616.784 15,972.824
On-budget
1,879.540 2,027.124 2,205.864 2,442.025 2,669.315 2,771.740 12,116.067
Off-budget
666.705 695.876 733.571 772.468 809.798 845.044 3,856.757
Surplus/Deficit (-):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
Total
-386.498 -340.405 -208.932 -48.453 178.246 158.009 -261.536
On-budget
-583.076 -536.256 -416.431 -274.954 -59.650 -85.654 -1,372.946
Off-budget
196.578 195.851 207.499 226.501 237.896 243.663 1,111.410
Debt Subject to Limit (end of year)
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
9,567 10,200 10,724 11,104 11,295 11,495 na
Debt Held by the Public (end of year)
2008 2009 2010 2011 2012 2013 2009-2013
5,397 5,754 5,981 6,048 5,886 5,744 na
By Function
National Defense (050):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
590.686 542.497 550.414 557.026 565.800 576.223 2,791.960
OT
576.173 573.362 560.726 560.099 556.699 568.829 2,819.715
International Affairs (150):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
32.648 37.111 38.516 39.433 40.247 40.677 195.984
OT
32.843 35.702 36.918 37.679 38.154 38.346 186.799
General Science, Space, and Technology (250):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
27.407 29.934 31.165 32.474 33.853 35.298 162.724
OT
26.456 28.700 30.604 32.201 33.564 34.477 159.546
Energy (270):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
3.548 4.674 4.645 4.712 4.803 4.895 23.729
OT
1.681 2.192 2.878 3.371 3.738 4.020 16.199
Natural Resources and Environment (300):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
32.560 38.651 33.782 34.670 35.568 36.490 179.161
OT
34.440 35.576 36.192 36.420 36.745 37.299 182.232
Agriculture (350):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
22.456 21.529 21.719 21.891 22.263 22.621 110.023
OT
21.528 21.279 20.680 20.876 21.435 21.816 106.086
Commerce and Housing Credit (370):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
12.666 10.818 14.454 8.973 9.230 9.635 53.110
OT
6.818 4.980 6.402 2.168 1.719 1.641 16.910
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
11.216 9.560 13.887 8.998 9.246 9.642 51.333
OT
5.381 3.722 5.835 2.193 1.735 1.648 15.133
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1.450 1.258 0.567 -0.025 -0.016 -0.007 1.777
OT
1.437 1.258 0.567 -0.025 -0.016 -0.007 1.777
Transportation (400):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
79.794 73.444 77.507 78.534 79.485 80.478 389.448
OT
77.795 80.443 83.861 86.062 88.134 90.443 428.943
Community and Regional Development (450):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
20.029 14.553 14.826 15.134 15.450 15.755 75.718
OT
27.819 24.251 21.816 17.874 15.817 15.561 95.319
Education, Training, Employment and Social Services (500):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
90.077 95.235 102.594 105.612 107.828 101.690 512.959
OT
90.729 90.947 98.345 103.135 104.397 103.490 500.314
Health (550):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
285.101 306.795 323.767 344.749 367.766 393.085 1,736.162
OT
286.688 305.334 324.138 343.718 366.312 391.326 1,730.828
Medicare (570):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
390.458 420.191 445.225 494.370 491.353 552.389 2,403.528
OT
390.454 419.974 445.349 494.193 491.110 552.503 2,403.129
Income Security (600):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
389.865 411.699 417.519 426.924 412.355 427.988 2,096.485
OT
394.100 414.032 418.617 427.541 412.831 427.703 2,100.724
Social Security (650):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
619.586 654.285 688.653 723.873 765.529 811.701 3,644.041
OT
616.633 651.371 685.760 720.475 761.768 807.646 3,627.020
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
19.378 21.308 23.794 27.330 30.342 33.162 135.936
OT
19.378 21.308 23.794 27.330 30.342 33.162 135.936
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
600.208 632.977 664.859 696.543 735.187 778.539 3,508.105
OT
597.255 630.063 661.966 693.145 731.426 774.484 3,491.084
Veterans Benefits and Services (700):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
86.365 93.268 96.000 101.800 99.115 105.094 495.277
OT
83.551 92.443 95.710 101.475 98.271 104.266 492.165
Administration of Justice (750):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
46.237 48.104 49.101 50.338 51.622 52.967 252.132
OT
44.282 47.936 49.602 50.596 51.501 52.542 252.177
General Government (800):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
56.407 23.520 19.961 20.611 21.319 22.007 107.418
OT
56.920 23.890 19.987 20.496 21.332 21.787 107.492
Net Interest (900):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
233.896 216.833 248.734 275.397 284.954 280.592 1,306.510
OT
233.896 216.833 248.734 275.397 284.954 280.592 1,306.510
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
349.296 334.233 370.534 406.997 427.954 436.292 1,976.010
OT
349.296 334.233 370.534 406.997 427.954 436.292 1,976.010
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-115.400 -117.400 -121.800 -131.600 -143.000 -155.700 -669.500
OT
-115.400 -117.400 -121.800 -131.600 -143.000 -155.700 -669.500
Allowances (920):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1.000 0.000 -0.150 -0.200 -0.200 -0.200 -0.750
OT
0.531 0.307 -0.053 -0.164 -0.178 -0.200 -0.288
Undistributed Offsetting Receipts (950):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-99.495 -80.956 -85.306 -88.917 -92.612 -97.087 -444.878
OT
-99.495 -80.956 -85.306 -88.917 -92.612 -97.087 -444.878
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-86.330 -67.060 -70.645 -73.364 -76.104 -79.691 -366.864
OT
-86.330 -67.060 -70.645 -73.364 -76.104 -79.691 -366.864
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-13.165 -13.896 -14.661 -15.553 -16.508 -17.396 -78.014
OT
-13.165 -13.896 -14.661 -15.553 -16.508 -17.396 -78.014
Overseas Deployments and Other Activities (970):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
108.056 70.000 . . . . . . . . . . . . 70.000
OT
28.901 74.809 47.407 18.251 5.176 1.775 147.418
SUMMARY TABLE 2. -- FISCAL YEAR 2009 BUDGET RESOLUTION
DISCRETIONARY SPENDING
[In billions of dollars]
Summary
Total Spending:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1,154.534 1,089.773 1,042.073 1,055.523 1,076.220 1,099.928 5,363.517
OT
1,121.723 1,182.855 1,159.554 1,134.891 1,127.022 1,147.385 5,751.707
On-Budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1,149.274 1,084.282 1,036.430 1,049.716 1,070.237 1,093.761 5,334.426
OT
1,116.542 1,177.437 1,153.940 1,129.111 1,121.069 1,141.248 5,722.805
Off-Budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
5.260 5.491 5.643 5.807 5.983 6.167 29.091
OT
5.181 5.418 5.614 5.780 5.953 6.137 28.902
By Function
National Defense (050):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
587.221 537.769 545.539 551.962 560.690 571.154 2,767.114
OT
572.736 568.657 555.853 555.062 551.624 563.771 2,794.967
International Affairs (150):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
36.702 38.313 39.044 39.875 40.720 41.563 199.515
OT
38.332 38.364 38.945 39.665 40.208 40.862 198.044
General Science, Space, and Technology (250):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
27.282 29.809 31.040 32.349 33.728 35.173 162.099
OT
26.349 28.586 30.479 32.070 33.440 34.357 158.932
Energy (270):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
4.986 6.097 6.079 6.163 6.281 6.400 31.020
OT
3.903 4.507 5.223 5.703 6.062 6.336 27.831
Natural Resources and Environment (300):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
31.707 37.556 32.570 33.422 34.324 35.251 173.123
OT
33.901 34.946 35.093 35.185 35.415 35.970 176.609
Agriculture (350):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
5.884 6.013 6.152 6.305 6.472 6.642 31.584
OT
6.084 5.961 6.070 6.229 6.388 6.559 31.207
Commerce and Housing Credit (370):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
3.061 5.012 9.110 4.019 3.962 3.967 26.070
OT
3.107 4.852 8.257 4.667 3.956 3.981 25.713
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
2.811 4.754 8.843 3.744 3.678 3.674 24.693
OT
2.870 4.594 7.990 4.392 3.672 3.688 24.336
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
0.250 0.258 0.267 0.275 0.284 0.293 1.377
OT
0.237 0.258 0.267 0.275 0.284 0.293 1.377
Transportation (400):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
27.383 24.682 28.574 29.373 30.205 31.081 143.915
OT
76.137 78.354 81.637 83.719 85.726 87.955 417.391
Community and Regional Development (450):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
20.276 14.528 14.800 15.107 15.421 15.726 75.582
OT
27.770 22.941 20.657 18.102 16.038 15.773 93.511
Education, Training, Employment and Social Services (500):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
79.771 85.295 88.261 90.022 91.810 93.605 448.993
OT
81.068 82.951 87.077 88.764 90.506 92.290 441.588
Health (550):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
53.121 57.559 56.478 57.702 58.948 60.207 290.894
OT
53.614 55.494 56.132 56.755 57.800 58.900 285.081
Medicare (570):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
4.929 5.227 5.430 5.649 5.912 6.213 28.431
OT
5.011 5.200 5.394 5.616 5.873 6.168 28.251
Income Security (600):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
52.336 55.620 57.646 58.780 59.330 60.746 292.122
OT
57.995 59.704 60.227 60.945 61.288 61.711 303.875
Social Security (650):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
5.010 5.233 5.376 5.532 5.699 5.874 27.714
OT
4.944 5.160 5.347 5.505 5.669 5.844 27.525
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
. . . . . . . . . . . . . . . . . . . . .
OT
. . . . . . . . . . . . . . . . . . . . .
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
5.010 5.233 5.376 5.532 5.699 5.874 27.714
OT
4.944 5.160 5.347 5.505 5.669 5.844 27.525
Veterans Benefits and Services (700):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
43.262 48.150 49.377 50.760 52.218 53.740 254.245
OT
40.575 47.484 49.255 50.482 51.604 53.142 251.967
Administration of Justice (750):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
45.492 45.122 48.311 49.654 51.054 52.522 246.663
OT
43.319 46.315 48.019 49.383 50.925 52.091 246.733
General Government (800):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
17.055 17.788 18.286 18.849 19.446 20.064 94.433
OT
17.446 18.263 18.385 18.752 19.302 19.900 94.602
Allowances (920):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1.000 . . . . . . . . . . . . . . . . . .
OT
0.531 0.307 0.097 0.036 0.022 . . . 0.462
Overseas Deployments and Other Activities (970):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
108.056 70.000 . . . . . . . . . . . . 70.000
OT
28.901 74.809 47.407 18.251 5.176 1.775 147.418
SUMMARY TABLE 3. -- FISCAL YEAR 2009 BUDGET RESOLUTION MANDATORY
SPENDING
[In billions of dollars]
Summary
Total Spending:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1,874.813 1,942.412 2,051.053 2,191.881 2,239.508 2,372.370 10,797.224
OT
1,811.020 1,880.550 1,988.813 2,128.055 2,173.845 2,311.390 10,482.653
On-Budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1,406.980 1,444.964 1,527.731 1,648.323 1,669.828 1,773.101 8,063.947
OT
1,346.074 1,385.943 1,468.355 1,587.868 1,607.896 1,716.146 7,766.208
Off-Budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
467.833 497.448 523.322 543.558 569.680 599.269 2,733.277
OT
464.946 494.607 520.458 540.187 565.949 595.244 2,716.445
By Function
National Defense (050):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
3.465 4.728 4.875 5.064 5.110 5.069 24.846
OT
3.437 4.705 4.873 5.037 5.075 5.058 24.748
International Affairs (150):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-4.054 -1.202 -0.528 -0.442 -0.473 -0.886 -3.531
OT
-5.489 -2.662 -2.027 -1.986 -2.054 -2.516 -11.245
General Science, Space, and Technology (250):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
0.125 0.125 0.125 0.125 0.125 0.125 0.625
OT
0.107 0.114 0.125 0.131 0.124 0.120 0.614
Energy (270):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-1.438 -1.423 -1.434 -1.451 -1.478 -1.505 -7.291
OT
-2.222 -2.315 -2.345 -2.332 -2.324 -2.316 -11.632
Natural Resources and Environment (300):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
0.853 1.095 1.212 1.248 1.244 1.239 6.038
OT
0.539 0.630 1.099 1.235 1.330 1.329 5.623
Agriculture (350):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
16.572 15.516 15.567 15.586 15.791 15.979 78.439
OT
15.444 15.318 14.610 14.647 15.047 15.257 74.879
Commerce and Housing Credit (370):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
9.605 5.806 5.344 4.954 5.268 5.668 27.040
OT
3.711 0.128 -1.855 -2.499 -2.237 -2.340 -8.803
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
8.405 4.806 5.044 5.254 5.568 5.968 26.640
OT
2.511 -0.872 -2.155 -2.199 -1.937 -2.040 -9.203
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
1.200 1.000 0.300 -0.300 -0.300 -0.300 0.400
OT
1.200 1.000 0.300 -0.300 -0.300 -0.300 0.400
Transportation (400):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
52.411 48.762 48.933 49.161 49.280 49.397 245.533
OT
1.658 2.089 2.224 2.343 2.408 2.488 11.552
Community and Regional Development (450):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-0.247 0.025 0.026 0.027 0.029 0.029 0.136
OT
0.049 1.310 1.159 -0.228 -0.221 -0.212 1.808
Education, Training, Employment and Social Services (500):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
10.306 9.940 14.333 15.590 16.018 8.085 63.966
OT
9.661 7.996 11.268 14.371 13.891 11.200 58.726
Health (550):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
231.980 249.236 267.289 287.047 308.818 332.878 1,445.268
OT
233.074 249.840 268.006 286.963 308.512 332.426 1,445.747
Medicare (570):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
385.529 414.964 439.795 488.721 485.441 546.176 2,375.097
OT
385.443 414.774 439.955 488.577 485.237 546.335 2,374.878
Income Security (600):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
337.529 356.079 359.873 368.144 353.025 367.242 1,804.363
OT
336.105 354.328 358.390 366.596 351.543 365.992 1,796.849
Social Security (650):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
614.576 649.052 683.277 718.341 759.830 805.827 3,616.327
OT
611.689 646.211 680.413 714.970 756.099 801.802 3,599.495
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
19.378 21.308 23.794 27.330 30.342 33.162 135.936
OT
19.378 21.308 23.794 27.330 30.342 33.162 135.936
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
595.198 627.744 659.483 691.011 729.488 772.665 3,480.391
OT
592.311 624.903 656.619 687.640 725.757 768.640 3,463.559
Veterans Benefits and Services (700):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
43.103 45.118 46.623 51.040 46.897 51.354 241.032
OT
42.976 44.959 46.455 50.993 46.667 51.124 240.198
Administration of Justice (750):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
0.745 2.982 0.790 0.684 0.568 0.445 5.469
OT
0.963 1.621 1.583 1.213 0.576 0.451 5.444
General Government (800):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
39.352 5.732 1.675 1.762 1.873 1.943 12.985
OT
39.474 5.627 1.602 1.744 2.030 1.887 12.890
Net Interest (900):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
233.896 216.833 248.734 275.397 284.954 280.592 1,306.510
OT
233.896 216.833 248.734 275.397 284.954 280.592 1,306.510
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
349.296 334.233 370.534 406.997 427.954 436.292 1,976.010
OT
349.296 334.233 370.534 406.997 427.954 436.292 1,976.010
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-115.400 -117.400 -121.800 -131.600 -143.000 -155.700 -669.500
OT
-115.400 -117.400 -121.800 -131.600 -143.000 -155.700 -669.500
Allowances (920):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
. . . . . . -0.150 -0.200 -0.200 -0.200 -0.750
OT
. . . . . . -0.150 -0.200 -0.200 -0.200 -0.750
Undistributed Offsetting Receipts (950):
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-99.495 -80.956 -85.306 -88.917 -92.612 -97.087 -444.878
OT
-99.495 -80.956 -85.306 -88.917 -92.612 -97.087 -444.878
On-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-86.330 -67.060 -70.645 -73.364 -76.104 -79.691 -366.864
OT
-86.330 -67.060 -70.645 -73.364 -76.104 -79.691 -366.864
Off-budget:
2008 2009 2010 2011 2012 2013 2009-2013
______________________________________________________________________________
BA
-13.165 -13.896 -14.661 -15.553 -16.508 -17.396 -78.014
OT
-13.165 -13.896 -14.661 -15.553 -16.508 -17.396 -78.014
SUMMARY TABLE 4. -- TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION,
FISCAL YEARS 2007-2011
[Billions of dollars]
Function
_______________________________________________________________
National Defense
Exclusion of benefits and allowances to Armed Forces personnel
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.0 3.2 3.3 3.4 3.9 16.8
Exclusion of military disability benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.5
Deduction for overnight-travel expenses of National Guard and
Reserve Members
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 0.1 0.2
International Affairs
Exclusion of income earned abroad by U.S. citizens
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.8 4.0 4.2 4.4 4.6 21.0
Exclusion of certain allowances for Federal employees abroad
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.6 0.7 0.7 0.8 0.8 3.6
Deferral of active income of controlled foreign corporations
Corporations
2007 2008 2009 2010 2011
_______________________________________
5.8 6.4 7.0 7.5 7.9
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 34.6
Inventory property sales source rule exception
Corporations
2007 2008 2009 2010 2011
_______________________________________
6.4 6.6 6.8 7.0 7.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 34.0
Deferral of certain active financing income
Corporations
2007 2008 2009 2010 2011
_______________________________________
2.3 2.6 0.8 ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 5.7
General Science, Space, and Technology
Tax credit for increasing research activities
Corporations
2007 2008 2009 2010 2011
_______________________________________
5.0 3.2 1.9 1.5 1.0
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 1 1 1 12.8
Expensing of research and experimental expenditures
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.3 2.2 4.6 5.8 6.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 0.1 0.1 0.1 20.9
Energy
Expensing of exploration and development costs:
Oil and gas
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.1 0.8 0.6 0.5 0.5
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 3.5
Other fuels
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.2
Excess of percentage over cost depletion:
Oil and gas
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.1 1.2 1.2 1.2 1.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 5.9
Other fuels
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.7
Tax credit and deduction for small refiners with capital costs
associated with EPA sulfur regulation compliance
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.1
Tax credit for enhanced oil recovery costs
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 1 1 1 1 0.3
Tax credit for producing fuels from a non-conventional source
Corporations
2007 2008 2009 2010 2011
_______________________________________
3.7 1.4 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.8 0.3 1 1 1 6.2
Tax credits for alcohol fuels 2
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.2
Tax credits for biodiesel fuels 3
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 1 ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.2
Exclusion of interest on State and local government qualified private
activity bonds for energy production facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.5
Exclusion of energy conservation subsidies provided by public
utilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Energy credit (Section 48)
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.3
Tax credits for electricity production from renewable resources
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.0 1.5 1.8 1.6 1.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 7.8
Tax credit for holders of clean renewable energy bonds
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.3
Tax credits for investments in clean coal power generation facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.2 0.2 0.3
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.8
Expensing of the cost of property used in the refining of liquid
fuels
Corporations
2007 2008 2009 2010 2011
_______________________________________
4 0.2 0.5 0.7 0.6
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 2.1
Amortization of geological and geophysical expenditures associated
with oil and gas exploration
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.2 0.2 0.2 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 0.1 0.1 0.1 1 1.1
Deduction for expenditures on energy-efficient commercial building
property
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 0.1 1 4 4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 0.1 1 4 4 0.2
Tax credit for the purchase of qualified energy efficiency
improvements to existing homes
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.3 0.2 ... ... ... 0.6
Tax credit for the production of energy-efficient appliances
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 1 ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.2
Tax credits for alternative technology vehicles
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.2 0.2 0.1 1 0.9
Tax credit for clean-fuel vehicle refueling property
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Natural Resources and Environment
Expensing of exploration and development costs, nonfuel minerals
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.5
Excess of percentage over cost depletion, nonfuel minerals
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 1.1
Expensing of timber-growing costs
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.2 0.2 0.2 0.2 0.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 1.1
Exclusion of interest on State and local government qualified private
activity bonds for sewage, water, and hazardous waste facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.2 0.2 0.2 0.2 0.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.5 0.5 0.5 0.6 3.5
Special rules for mining reclamation reserves
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.2
Special tax rate for nuclear decommissioning reserve funds
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.6 0.7 0.8 0.8 0.9
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 3.8
Exclusion of contributions in aid of construction for water and sewer
utilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.2
Tax exclusion for earnings of certain environmental settlement funds
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.1
Amortization and expensing of reforestation expenditures
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.6
Agriculture
Expensing of soil and water conservation expenditures
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 0.1 0.2
Expensing of fertilizer and soil conditioner costs
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.1 0.1 0.1 0.1 0.6
Expensing of the costs of raising dairy and breeding cattle
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.5
Exclusion of cost-sharing payments
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Exclusion of cancellation of indebtedness income of farmers
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.5
Income averaging for farmers and fisherman
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Five-year carryback period for net operating losses attributable to
farming
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.2
Commerce and Housing
Financial institutions:
Exemption of credit union income
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.6 1.7 1.8 1.9 1.9
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 8.9
Insurance companies:
Exclusion of investment income on life insurance and annuity
contracts
Corporations
2007 2008 2009 2010 2011
_______________________________________
2.5 2.6 2.7 2.7 2.8
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
26.1 26.8 27.5 28.2 28.9 150.9
Small life insurance company taxable income adjustment
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.3
Special treatment of life insurance company reserves
Corporations
2007 2008 2009 2010 2011
_______________________________________
2.0 2.0 2.1 2.2 2.3
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 10.7
Deduction of unpaid property loss reserves for property and casualty
insurance companies
Corporations
2007 2008 2009 2010 2011
_______________________________________
3.4 3.5 3.6 3.6 3.7
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 17.8
Special deduction for Blue Cross and Blue Shield companies
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.0 1.0 1.0 1.1 1.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 5.2
Tax exemption for certain small insurance companies
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.3
Housing:
Deduction for mortgage interest on owner-occupied residences
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
73.7 79.9 85.2 90.5 101.0 430.2
Deduction for property taxes on owner-occupied residences
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
16.8 14.3 14.2 13.9 27.9 87.1
Exclusion of capital gains on sales of principal residences
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
28.5 29.0 30.1 31.1 34.9 153.5
Exclusion of interest on State and local government qualified private
activity bonds for owner-occupied housing
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.4 0.4 0.4 0.4 0.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.9 1.0 1.1 1.1 1.2 7.4
Exclusion of interest on State and local government qualified private
activity bonds for rental housing
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.2 0.2 0.2 0.2 0.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.5 0.5 0.6 0.6 0.6 4.0
Depreciation of rental housing in excess of alternative depreciation
system
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.4 0.5 0.5 0.6 0.7
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.9 4.4 4.9 5.4 6.0 27.4
Tax credit for low-incoming housing
Corporations
2007 2008 2009 2010 2011
_______________________________________
4.4 4.6 4.9 5.3 5.7
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.7 0.7 0.7 0.8 0.8 28.7
Tax credit for rehabilitation of historic structures
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.3 0.3 0.3 0.4 0.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.2 0.2 0.2 2.2
Tax credit for rehabilitation of structures, other than historic
structures
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1.0 1.0
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.2 0.2 0.8
Tax credit for Gulf Opportunity Zone employers providing in-kind
lodging for employees and income exclusion for the employees
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 ... ... ... ... 0.2
Deduction for premiums for qualified mortgage insurance
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 0.1 1 1 1 0.1
Other business and commerce:
Reduced rates of tax on dividends and long-term capital gains
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
127.1 127.9 131.0 146.6 99.3 631.9
Exclusion of capital gains at death
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
51.9 53.7 57.5 60.1 56.7 279.9
Carryover basis of capital gains on gifts
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
5.5 5.7 5.9 6.1 6.0 29.2
Deferral of gain on non-dealer installment sales
Corporations
2007 2008 2009 2010 2011
_______________________________________
3.3 1.7 0.9 0.8 1.0
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.3 1.2 0.6 0.5 0.9 13.2
Deferral of gain on like-kind exchanges
Corporations
2007 2008 2009 2010 2011
_______________________________________
3.3 3.3 3.3 3.3 3.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.0 1.0 1.0 1.1 1.0 21.7
Depreciation of buildings other than rental housing in excess of
alternative depreciation system
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.6 0.7 0.7 0.7 0.7
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.6 0.7 0.7 0.7 0.7 6.7
Depreciation of equipment in excess of the alternative depreciation
system
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.8 6.2 11.1 16.5 21.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
-0.3 0.8 2.3 4.1 5.6 69.6
Expensing under section 179 of depreciable business property
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.4 0.3 0.2 0.2 0.0
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.9 2.2 1.6 1.7 -0.1 9.5
Amortization of business startup costs
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.7 0.8 0.8 0.9 0.9 4.1
Reduced rates on first $10,000,000 of corporate taxable income
Corporations
2007 2008 2009 2010 2011
_______________________________________
3.5 3.5 3.5 3.4 3.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 17.3
Exemptions from imputed interest rules
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.4 0.4 0.5 0.5 2.2
Expensing of magazine circulation expenditures
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Special rules for magazines, paperback book, and record returns
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.2
Completed contract rules
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.4 0.4 0.5 0.6 0.6
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 2.5
Cash accounting, other than agriculture
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.8 0.8 0.9 0.9 1.0 4.4
Exclusion of interest on State and local government small-issue
qualified private activity bonds
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.3 0.3 0.4 0.4 0.4 2.5
Exception from net operating loss limitations for corporations in
bankruptcy proceedings
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.5 0.5 0.5 0.5 0.5
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 2.5
Tax credit for employer-paid FICA taxes on tips
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.2 0.3 0.3 0.3 0.3
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.2 0.2 0.2 0.2 2.5
Deduction of certain film and television production costs
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.4
Deduction for income attributable to domestic production activities
Corporations
2007 2008 2009 2010 2011
_______________________________________
3.9 5.5 5.9 7.4 8.8
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.3 1.8 2.0 2.6 3.4 42.6
Tax credit for the cost of carrying tax-paid distilled spirits in
wholesale inventories
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.1
Additional first-year depreciation for Gulf Opportunity Zone property
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.9 0.4 0.1 0.0 -0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.2 0.0 0.0 0.0 1.8
Tax credit for employers for retention of employees affected by
Hurricanes Katrina, Rita, and Wilma
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 ... 0.1
Transportation
Exclusion of interest on State and local government qualified private
activity bonds for highway projects and rail-truck transfer
facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Tax credit for certain expenditures on railroad track maintenance
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.3
Deferral of tax on capital construction funds of shipping companies
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.5
Exclusion of employer-paid transportation benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
4.7 4.8 4.9 5.1 5.2 24.7
Community and Regional Development
New York City Liberty Zone tax incentives
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.7
Empowerment zone tax incentives
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.2 0.2 0.2 0.2 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.4 0.5 0.3 0.1 2.6
Renewal community tax incentives
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.3 0.4 0.4 0.2 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.4 0.4 0.2 1 4.3
New markets tax credit
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.3 0.4 0.4 0.4 0.3
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.5 0.5 0.5 0.4 4.2
District of Columbia tax incentives
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.2 0.6
Expensing of environmental remediation costs ("Brownfields")
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 1 4 4 4 0.1
Accelerated depreciation for business property on Indian reservations
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.2 0.2 1 -0.1 -0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 1 4 0.1 0.6
Tax credit for Indian reservation employment
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Exclusion of interest on state and local qualified private activity
bonds for green buildings and sustainable design projects
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Exclusion of interest on State and local government qualified private
activity bonds for private airports, docks, and mass-commuting
facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.3 0.3 0.4 0.4 0.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.8 0.9 0.9 0.9 1.0 6.2
Education, Training, Employment, and Social Services
Education and training:
Tax credits for tuition for post-secondary education
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.1 4.4 4.9 4.7 5.5 22.6
Deduction for interest of student loans
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.9 0.9 0.9 1.0 0.5 4.3
Deduction for higher education expenses
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.2 0.6 ... ... ... 2.9
Exclusion of earnings of Coverdell education savings accounts
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.5
Exclusion of tax on earnings of qualified tuition programs
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.6 0.7 0.9 1.0 1.2 4.4
Exclusion of scholarship and fellowship income
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.6 1.7 1.8 1.9 2.0 9.0
Exclusion of income attributable to the discharge of certain student
loan debt and NHSC Educational Loan repayments
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Exclusion of employer-provided education assistance benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.8 0.8 0.9 0.9 0.2 3.7
Exclusion of employer-provided tuition reduction benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.2 0.2 0.2 0.2 1.1
Parental personal exemption for students age 19 to 23
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.1 0.1 1 0.4 1.0
Exclusion of interest on State and local government qualified private
activity bonds for student loans
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.3 0.3 0.4 0.4 0.4 2.5
Exclusion of interest on State and local government qualified private
activity bonds for private nonprofit and qualified public educational
facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.4 0.5 0.5 0.5 0.6
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.1 1.2 1.3 1.4 1.4 8.9
Tax credit for holders of qualified zone academy bonds
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.1 0.1 0.1 0.1 0.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 0.6
Deduction for charitable contributions to educational institutions
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.7 0.8 0.8 0.8 0.8
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
5.9 6.2 6.5 6.9 7.3 36.8
Above-the-line deduction for teacher classroom expenses
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.1 ... ... ... 0.3
Employment:
Exclusion of employee meals and lodging (other than military)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.9 0.9 1.0 1.0 1.0 5.0
Exclusion of benefits provided under cafeteria plans5
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
30.0 33.6 36.8 40.3 44.8 185.5
Exclusion of housing allowances for ministers
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.6 0.6 0.6 0.7 0.7 3.2
Exclusion of miscellaneous fringe benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
6.6 7.0 7.2 7.5 8.4 36.7
Exclusion of employee awards
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.2 0.2 0.2 0.2 0.9
Exclusion of income earned by voluntary employees' beneficiary
associations
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.0 2.0 2.1 2.1 2.2 10.4
Special tax provisions for employee stock ownership plans (ESOPs)
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.8 0.9 1.0 1.1 1.2
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.3 0.3 0.3 0.3 0.3 6.5
Work opportunity tax credit
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.4 0.5 0.5 0.6 0.5
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 3.1
Deferral of taxation on spread on acquisition of stock under incentive
stock option plans and employee stock purchase plans6
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.4 0.4 0.3 0.2 0.3 1.5
Social services:
Tax credit for children under age 177
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
45.0 44.8 44.8 44.8 21.9 201.3
Tax credit for child and dependent care and exclusion of
employer-provided child care8
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.0 2.6 2.6 2.5 2.5 13.2
Tax credit for employer-provided dependent care
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.2
Exclusion of certain foster care payments
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.6 0.7 0.7 0.8 0.8 3.7
Adoption credit and employee adoption benefits exclusion
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.7 0.7 0.7 0.8 0.2 3.1
Deduction for charitable contributions, other than for education and
health
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.8 1.9 1.9 1.9 1.9
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
32.0 33.6 35.3 37.1 39.6 187.0
Tax credit for disabled access expenditures
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.3
Health
Exclusion of employer contributions for health care, health insurance
premiums, and long-term care insurance premiums9
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
105.7 116.5 126.0 135.6 144.7 628.5
Exclusion of medical care and TRICARE medical insurance for military
dependents, retirees, and retiree dependents not enrolled in Medicare
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.6 2.1 2.2 2.3 2.5 10.7
Exclusion of health insurance benefits for military retirees and
retiree dependents enrolled in Medicare
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.8 1.2 1.3 1.4 1.7 6.4
Deduction for health insurance premiums and long-term care insurance
premiums by the self-employed
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.8 4.4 4.9 5.3 5.9 24.3
Deduction for medical expenses and long-term care expenses
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
8.4 9.5 10.8 12.4 16.7 57.9
Exclusion of workers' compensation benefits (medical benefits)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
7.5 8.1 8.8 9.5 10.3 44.2
Health savings accounts
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.3 0.6 0.9 1.2 1.6 4.6
Exclusion of interest on State and local government qualified private
activity bonds for private nonprofit hospital facilities
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.7 0.7 0.8 0.8 0.9
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.8 1.9 2.0 2.1 2.2 14.0
Deduction for charitable contributions to health organizations
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.9 0.9 0.9 0.9 0.9
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
4.0 4.3 4.5 4.7 5.0 27.0
Tax credit for orphan drug research
Corporations
2007 2008 2009 2010 2011
_______________________________________
0.3 0.3 0.3 0.3 0.4
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 1.6
Tax credit for purchase of health insurance by certain displaced
persons
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.2 0.2 0.2 0.2 0.2 1.0
Medicare
Exclusion of Medicare benefits: Hospital insurance (Part A)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
20.1 21.7 23.5 25.6 30.2 121.1
Supplementary medical insurance (Part B)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
14.5 15.6 16.3 17.6 20.9 84.9
Prescription drug insurance (Part D)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
5.3 5.5 6.0 6.8 8.4 32.0
Exclusion of certain subsidies to employers who maintain prescription
drug plans for Medicare enrollees
Corporations
2007 2008 2009 2010 2011
_______________________________________
1.0 1.1 1.1 1.1 1.1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
... ... ... ... ... 5.3
Income Security
Exclusion of workers' compensation benefits (disability and survivors
payments)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.6 2.7 2.7 2.7 3.0 13.7
Exclusion of damages on account of personal physical injuries or
physical sickness
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.5 1.5 1.5 1.5 1.6 7.5
Exclusion of special benefits for disabled coal miners
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 1 1 1 1 0.2
Exclusion of cash public assistance benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.9 3.0 3.0 3.1 3.4 15.4
Net exclusion of pension contributions and earnings:
Employer plans
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
108.6 114.1 120.4 126.7 137.5 607.3
Individual retirement plans
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
15.5 17.0 18.5 20.0 23.2 94.1
Plans covering partners and sole proprietors (sometimes referred to
as "Keogh plans")
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
8.8 9.5 10.6 11.5 14.1 54.5
Tax credit for certain individuals for elective deferrals and IRA
contributions
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.9 0.9 0.9 0.9 0.9 4.4
Exclusion of other employee benefits:
Premiums on group term life insurance
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.6 2.6 2.7 2.7 2.7 13.3
Premiums on accident and disability insurance
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
2.8 2.9 3.0 3.1 3.4 15.3
Additional standard deduction for the blind and the elderly
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.7 1.6 1.7 1.8 2.2 8.9
Deduction for casualty and theft losses
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.8 0.3 0.3 0.3 0.3 2.0
Earned income credit (EIC)
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
44.7 46.5 47.9 48.9 46.9 234.9
Exclusion of survivor annuities paid to families of public safety
officers killed in the line of duty
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.1
Exclusion of disaster mitigation payments
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1 1 1 1 1 0.2
Social Security and Railroad Retirement
Exclusion of untaxed social security and railroad retirement benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
22.4 23.1 24.0 25.0 30.6 125.1
Veterans' Benefits and Services
Exclusion of veterans' disability compensation
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
3.1 3.3 3.5 3.6 3.8 17.2
Exclusion of veterans' pensions
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.5
Exclusion of veterans' readjustment benefits
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.3 0.3 0.4 0.4 0.4 1.8
Exclusion of interest on State and local government qualified private
activity bonds for veterans' housing
Corporations
2007 2008 2009 2010 2011
_______________________________________
1 1 1 1 1
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
0.1 0.1 0.1 0.1 0.1 0.4
General Purpose Fiscal Assistance
Exclusion of interest on public purpose State and local government
bonds
Corporations
2007 2008 2009 2010 2011
_______________________________________
7.8 8.4 8.8 9.2 9.6
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
20.0 21.5 22.5 23.6 24.7 156.0
Deduction of nonbusiness State and local government income taxes,
sales taxes, and personal property taxes10
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
33.9 29.6 29.6 30.0 52.0 175.1
Interest
Deferral of interest on savings bonds
Corporations
2007 2008 2009 2010 2011
_______________________________________
... ... ... ... ...
Individuals
Total
2007 2008 2009 2010 2011 2007-11
________________________________________________
1.1 1.2 1.2 1.2 1.3 6.0
________________________________________________________________
FOOTNOTES TO TABLE 4
1 Positive tax expenditure of less than $50 million.
2 In addition, the credit from excise tax for alcohol
fuels results in a reduction in excise tax receipts, net of income tax
effect, of $10.9 billion over the fiscal years 2007 through 2011.
3 In addition, the credit from excise tax for biodiesel
fuels results in a reduction in excise tax receipts, net of income tax
effect, of less than $50 million in each of the fiscal years 2007
through 2011.
4 Negative tax expenditure of less than $50 million.
5 Estimate includes amounts of employer-provided health
insurance purchased through cafeteria plans and employer-provided
child care purchased through dependent care flexible spending
accounts. These amounts are also included in other line items in this
table.
6 Tax expenditure estimate does not include offsetting
denial of corporate deduction for qualified stock option compensation.
7 Tax expenditure estimate includes refundable amounts,
amounts used to offset income taxes, and amounts used to offset other
taxes. The amount of refundable child tax credit and earned income tax
credit used to offset taxes other than income tax or paid out as
refunds is: $58.1 billion in 2007, $59.6 billion in 2008, $61.0
billion in 2009, $62.0 billion in 2010, and $48.9 in 2011.
8 Estimate includes employer-provided child care
purchased through dependent care flexible spending accounts.
9 Estimate includes employer-provided health insurance
purchased through cafeteria plans.
10 Deduction for state and local sales taxes expires
after December 31, 2007.
END OF FOOTNOTES TO TABLE 4
Note. -- Details may not add to totals due to rounding.
Source: Joint Committee on Taxation.
SUMMARY TABLE 5. -- FISCAL YEAR 2009 BUDGET RESOLUTION COMPARED TO
PRESIDENT'S BUDGET
[In billions of dollars]
Fiscal year
2008 2009 2010 2011 2012 2013 2009-2013
Budget Resolution
Total Spending:
BA
2008 2009 2010 2011 2012 2013 2009-2013
3,029.347 3,032.185 3,093.126 3,247.404 3,315.728 3,472.298 16,160.741
OT
2008 2009 2010 2011 2012 2013 2009-2013
2,932.743 3,063.405 3,148.367 3,262.946 3,300.867 3,458.775 16,234.360
On-Budget:
BA
2008 2009 2010 2011 2012 2013 2009-2013
2,556.254 2,529.246 2,564.161 2,698.039 2,740.065 2,866.862 13,398.373
OT
2008 2009 2010 2011 2012 2013 2009-2013
2,462.616 2,563.380 2,622.295 2,716.979 2,728.965 2,857.394 13,489.013
Revenues:
Total
2008 2009 2010 2011 2012 2013 2009-2013
2,546.245 2,723.000 2,939.435 3,214.493 3,479.113 3,616.784 15,972.824
On-budget
2008 2009 2010 2011 2012 2013 2009-2013
1,879.540 2,027.124 2,205.864 2,442.025 2,669.315 2,771.740 12,116.067
Surplus/Deficit (-):
Total
2008 2009 2010 2011 2012 2013 2009-2013
-386.498 -340.405 -208.932 -48.453 178.246 158.009 -261.536
On-budget
2008 2009 2010 2011 2012 2013 2009-2013
-583.076 -536.256 -416.431 -274.954 -59.650 -85.654 -1,372.946
President's Budget (CBO Reestimate)
Total Spending:
BA
2008 2009 2010 2011 2012 2013 2009-2013
3,030.266 2,998.447 3,016.547 3,151.518 3,232.886 3,379.701 15,779.099
OT
2008 2009 2010 2011 2012 2013 2009-2013
2,932.873 3,040.929 3,081.921 3,168.679 3,215.130 3,363.019 15,869.678
On-Budget:
BA
2008 2009 2010 2011 2012 2013 2009-2013
2,557.173 2,496.522 2,488.473 2,603.580 2,658.957 2,776.091 13,023.623
OT
2008 2009 2010 2011 2012 2013 2009-2013
2,462.746 2,541.918 2,556.638 2,624.115 2,645.015 2,763.442 13,131.128
Revenues:
Total
2008 2009 2010 2011 2012 2013 2009-2013
2,537.181 2,698.662 2,899.950 3,039.910 3,215.019 3,341.807 15,195.349
On-budget
2008 2009 2010 2011 2012 2013 2009-2013
1,870.476 2,016.786 2,181.936 2,277.624 2,409.398 2,494.657 11,380.401
Surplus/Deficit (-):
Total
2008 2009 2010 2011 2012 2013 2009-2013
-395.692 -342.267 -181.971 -128.769 -0.111 -21.212 -674.329
On-budget
2008 2009 2010 2011 2012 2013 2009-2013
-592.270 -525.132 -374.702 -346.491 -235.617 -268.785 -1,750.727
Difference
Total Spending:
BA
2008 2009 2010 2011 2012 2013 2009-2013
-0.919 33.738 76.579 95.886 82.842 92.597 381.642
OT
2008 2009 2010 2011 2012 2013 2009-2013
-0.130 22.476 66.446 94.267 85.737 95.756 364.682
On-Budget:
BA
2008 2009 2010 2011 2012 2013 2009-2013
-0.919 32.724 75.688 94.459 81.108 90.771 374.750
OT
2008 2009 2010 2011 2012 2013 2009-2013
-0.130 21.462 65.657 92.864 83.950 93.952 357.885
Revenues:
Total
2008 2009 2010 2011 2012 2013 2009-2013
9.064 24.338 39.485 174.583 264.094 274.976 777.476
On-budget
2008 2009 2010 2011 2012 2013 2009-2013
9.064 10.338 23.928 164.401 259.916 277.083 735.666
Surplus/Deficit (-):
Total
2008 2009 2010 2011 2012 2013 2009-2013
9.194 1.862 -26.961 80.316 178.357 179.220 412.794
On-budget
2008 2009 2010 2011 2012 2013 2009-2013
9.194 -11.124 -41.729 71.537 175.966 183.131 377.781
SUMMARY TABLE 6. -- FISCAL YEAR 2009 BUDGET RESOLUTION COMPARED TO
2008: TOTAL SPENDING AND REVENUES
[In billions of dollars]
Fiscal year
2009 2010 2011 2012 2013 2009-2013
Summary
Total Spending:
BA
2009 2010 2011 2012 2013 2009-2013
2.838 63.779 218.057 286.381 442.951 1,014.006
OT
2009 2010 2011 2012 2013 2009-2013
130.662 215.624 330.203 368.124 526.032 1,570.645
On-Budget:
BA
2009 2010 2011 2012 2013 2009-2013
-27.008 7.907 141.785 183.811 310.608 617.103
OT
2009 2010 2011 2012 2013 2009-2013
100.764 159.679 254.363 266.349 394.778 1,175.933
Off-Budget:
BA
2009 2010 2011 2012 2013 2009-2013
29.846 55.872 76.272 102.570 132.343 396.903
OT
2009 2010 2011 2012 2013 2009-2013
29.898 55.945 75.840 101.775 131.254 394.712
Revenues:
Total
2009 2010 2011 2012 2013 2009-2013
176.755 393.190 668.248 932.868 1,070.539 3,241.600
On-budget
2009 2010 2011 2012 2013 2009-2013
147.584 326.324 562.485 789.775 892.200 2,718.368
Off-budget
2009 2010 2011 2012 2013 2009-2013
29.171 66.866 105.763 143.093 178.339 523.232
Surplus/Deficit (-):
Total
2009 2010 2011 2012 2013 2009-2013
46.093 177.566 338.045 564.744 544.507 1,670.955
On-budget
2009 2010 2011 2012 2013 2009-2013
46.820 166.645 308.122 523.426 497.422 1,542.435
Off-budget
2009 2010 2011 2012 2013 2009-2013
-0.727 10.921 29.923 41.318 47.085 128.520
By Function
National Defense (050):
BA
2009 2010 2011 2012 2013 2009-2013
-48.189 -40.272 -33.660 -24.886 -14.463 -161.470
OT
2009 2010 2011 2012 2013 2009-2013
-2.811 -15.447 -16.074 -19.474 -7.344 -61.150
International Affairs (150):
BA
2009 2010 2011 2012 2013 2009-2013
4.463 5.868 6.785 7.599 8.029 32.744
OT
2009 2010 2011 2012 2013 2009-2013
2.859 4.075 4.836 5.311 5.503 22.584
General Science, Space, and Technology (250):
BA
2009 2010 2011 2012 2013 2009-2013
2.527 3.758 5.067 6.446 7.891 25.689
OT
2009 2010 2011 2012 2013 2009-2013
2.244 4.148 5.745 7.108 8.021 27.266
Energy (270):
BA
2009 2010 2011 2012 2013 2009-2013
1.126 1.097 1.164 1.255 1.347 5.989
OT
2009 2010 2011 2012 2013 2009-2013
0.511 1.197 1.690 2.057 2.339 7.794
Natural Resources and Environment (300):
BA
2009 2010 2011 2012 2013 2009-2013
6.091 1.222 2.110 3.008 3.930 16.361
OT
2009 2010 2011 2012 2013 2009-2013
1.136 1.752 1.980 2.305 2.859 10.032
Agriculture (350):
BA
2009 2010 2011 2012 2013 2009-2013
-0.927 -0.737 -0.565 -0.193 0.165 -2.257
OT
2009 2010 2011 2012 2013 2009-2013
-0.249 -0.848 -0.652 -0.093 0.288 -1.554
Commerce and Housing Credit (370):
BA
2009 2010 2011 2012 2013 2009-2013
-1.848 1.788 -3.693 -3.436 -3.031 -10.220
OT
2009 2010 2011 2012 2013 2009-2013
-1.838 -0.416 -4.650 -5.099 -5.177 -17.180
On-budget:
BA
2009 2010 2011 2012 2013 2009-2013
-1.656 2.671 -2.218 -1.970 -1.574 -4.747
OT
2009 2010 2011 2012 2013 2009-2013
-1.659 0.454 -3.188 -3.646 -3.733 -11.772
Off-budget:
BA
2009 2010 2011 2012 2013 2009-2013
-0.192 -0.883 -1.475 -1.466 -1.457 -5.473
OT
2009 2010 2011 2012 2013 2009-2013
-0.179 -0.870 -1.462 -1.453 -1.444 -5.408
Transportation (400):
BA
2009 2010 2011 2012 2013 2009-2013
-6.350 -2.287 -1.260 -0.309 0.684 -9.522
OT
2009 2010 2011 2012 2013 2009-2013
2.648 6.066 8.267 10.339 12.648 39.968
Community and Regional Development (450):
BA
2009 2010 2011 2012 2013 2009-2013
-5.476 -5.203 -4.895 -4.579 -4.274 -24.427
OT
2009 2010 2011 2012 2013 2009-2013
-3.568 -6.003 -9.945 -12.002 -12.258 -43.776
Education, Training, Employment and Social Services (500):
BA
2009 2010 2011 2012 2013 2009-2013
5.158 12.517 15.535 17.751 11.613 62.574
OT
2009 2010 2011 2012 2013 2009-2013
0.218 7.616 12.406 13.668 12.761 46.669
Health (550):
BA
2009 2010 2011 2012 2013 2009-2013
21.694 38.666 59.648 82.665 107.984 310.657
OT
2009 2010 2011 2012 2013 2009-2013
18.646 37.450 57.030 79.624 104.638 297.388
Medicare (570):
BA
2009 2010 2011 2012 2013 2009-2013
29.733 54.767 103.912 100.895 161.931 451.238
OT
2009 2010 2011 2012 2013 2009-2013
29.520 54.895 103.739 100.656 162.049 450.859
Income Security (600):
BA
2009 2010 2011 2012 2013 2009-2013
21.834 27.654 37.059 22.490 38.123 147.160
OT
2009 2010 2011 2012 2013 2009-2013
19.932 24.517 33.441 18.731 33.603 130.224
Social Security (650):
BA
2009 2010 2011 2012 2013 2009-2013
34.699 69.067 104.287 145.943 192.115 546.111
OT
2009 2010 2011 2012 2013 2009-2013
34.738 69.127 103.842 145.135 191.013 543.855
On-budget:
BA
2009 2010 2011 2012 2013 2009-2013
1.930 4.416 7.952 10.964 13.784 39.046
OT
2009 2010 2011 2012 2013 2009-2013
1.930 4.416 7.952 10.964 13.784 39.046
Off-budget:
BA
2009 2010 2011 2012 2013 2009-2013
32.769 64.651 96.335 134.979 178.331 507.065
OT
2009 2010 2011 2012 2013 2009-2013
32.808 64.711 95.890 134.171 177.229 504.809
Veterans Benefits and Services (700):
BA
2009 2010 2011 2012 2013 2009-2013
6.903 9.635 15.435 12.750 18.729 63.452
OT
2009 2010 2011 2012 2013 2009-2013
8.892 12.159 17.924 14.720 20.715 74.410
Administration of Justice (750):
BA
2009 2010 2011 2012 2013 2009-2013
1.867 2.864 4.101 5.385 6.730 20.947
OT
2009 2010 2011 2012 2013 2009-2013
3.654 5.320 6.314 7.219 8.260 30.767
General Government (800):
BA
2009 2010 2011 2012 2013 2009-2013
-32.887 -36.446 -35.796 -35.088 -34.400 -174.617
OT
2009 2010 2011 2012 2013 2009-2013
-33.030 -36.933 -36.424 -35.588 -35.133 -177.108
Net Interest (900):
BA
2009 2010 2011 2012 2013 2009-2013
-17.063 14.838 41.501 51.058 46.696 137.030
OT
2009 2010 2011 2012 2013 2009-2013
-17.063 14.838 41.501 51.058 46.696 137.030
On-budget:
BA
2009 2010 2011 2012 2013 2009-2013
-15.063 21.238 57.701 78.658 86.996 229.530
OT
2009 2010 2011 2012 2013 2009-2013
-15.063 21.238 57.701 78.658 86.996 229.530
Off-budget:
BA
2009 2010 2011 2012 2013 2009-2013
-2.000 -6.400 -16.200 -27.600 -40.300 -92.500
OT
2009 2010 2011 2012 2013 2009-2013
-2.000 -6.400 -16.200 -27.600 -40.300 -92.500
Allowances (920):
BA
2009 2010 2011 2012 2013 2009-2013
-1.000 -1.150 -1.200 -1.200 -1.200 -5.750
OT
2009 2010 2011 2012 2013 2009-2013
-0.224 -0.584 -0.695 -0.709 -0.731 -2.943
Undistributed Offsetting Receipts (950):
BA
2009 2010 2011 2012 2013 2009-2013
18.539 14.189 10.578 6.883 2.408 52.597
OT
2009 2010 2011 2012 2013 2009-2013
18.539 14.189 10.578 6.883 2.408 52.597
On-budget:
BA
2009 2010 2011 2012 2013 2009-2013
19.270 15.685 12.966 10.226 6.639 64.786
OT
2009 2010 2011 2012 2013 2009-2013
19.270 15.685 12.966 10.226 6.639 64.786
Off-budget:
BA
2009 2010 2011 2012 2013 2009-2013
-0.731 -1.496 -2.388 -3.343 -4.231 -12.189
OT
2009 2010 2011 2012 2013 2009-2013
-0.731 -1.496 -2.388 -3.343 -4.231 -12.189
Overseas Deployments and Other Activities (970):
BA
2009 2010 2011 2012 2013 2009-2013
-38.056 -108.056 -108.056 -108.056 -108.056 -470.280
OT
2009 2010 2011 2012 2013 2009-2013
45.908 18.506 -10.650 -23.725 -27.126 2.913
SUMMARY TABLE 7. -- FISCAL YEAR 2009 BUDGET RESOLUTION COMPARED TO
2008: TOTAL SPENDING AND REVENUES
[Percentage change]
Fiscal year 2009 2010 2011 2012 2013
Summary
Total Spending:
BA 0.1 2.1 7.2 9.5 14.6
OT 4.5 7.4 11.3 12.6 17.9
On-Budget:
BA -1.1 0.3 5.5 7.2 12.2
OT 4.1 6.5 10.3 10.8 16.0
Off-Budget:
BA 6.3 11.8 16.1 21.7 28.0
OT 6.4 11.9 16.1 21.6 27.9
Revenues:
Total 6.9 15.4 26.2 36.6 42.0
On-budget 7.9 17.4 29.9 42.0 47.5
Off-budget 4.4 10.0 15.9 21.5 26.7
Surplus/Deficit (-):
Total -11.9 -45.9 -87.5 -146.1 -140.9
On-budget -8.0 -28.6 -52.8 -89.8 -85.3
Off-budget -0.4 5.6 15.2 21.0 24.0
By Function
National Defense (050):
BA -8.2 -6.8 -5.7 -4.2 -2.4
OT -0.5 -2.7 -2.8 -3.4 -1.3
International Affairs (150):
BA 13.7 18.0 20.8 23.3 24.6
OT 8.7 12.4 14.7 16.2 16.8
General Science, Space, and Technology (250):
BA 9.2 13.7 18.5 23.5 28.8
OT 8.5 15.7 21.7 26.9 30.3
Energy (270):
BA 31.7 30.9 32.8 35.4 38.0
OT 30.4 71.2 100.5 122.4 139.1
Natural Resources and Environment (300):
BA 18.7 3.8 6.5 9.2 12.1
OT 3.3 5.1 5.7 6.7 8.3
Agriculture (350):
BA -4.1 -3.3 -2.5 -0.9 0.7
OT -1.2 -3.9 -3.0 -0.4 1.3
Commerce and Housing Credit (370):
BA -14.6 14.1 -29.2 -27.1 -23.9
OT -27.0 -6.1 -68.2 -74.8 -75.9
On-budget:
BA -14.8 23.8 -19.8 -17.6 -14.0
OT -30.8 8.4 -59.2 -67.8 -69.4
Off-budget:
BA -13.2 -60.9 -101.7 -101.1 -100.5
OT -12.5 -60.5 -101.7 -101.1 -100.5
Transportation (400):
BA -8.0 -2.9 -1.6 -0.4 0.9
OT 3.4 7.8 10.6 13.3 16.3
Community and Regional Development (450):
BA -27.3 -26.0 -24.4 -22.9 -21.3
OT -12.8 -21.6 -35.7 -43.1 -44.1
Education, Training, Employment and Social Services (500):
BA 5.7 13.9 17.2 19.7 12.9
OT 0.2 8.4 13.7 15.1 14.1
Health (550):
BA 7.6 13.6 20.9 29.0 37.9
OT 6.5 13.1 19.9 27.8 36.5
Medicare (570):
BA 7.6 14.0 26.6 25.8 41.5
OT 7.6 14.1 26.6 25.8 41.5
Income Security (600):
BA 5.6 7.1 9.5 5.8 9.8
OT 5.1 6.2 8.5 4.8 8.5
Social Security (650):
BA 5.6 11.1 16.8 23.6 31.0
OT 5.6 11.2 16.8 23.5 31.0
On-budget:
BA 10.0 22.8 41.0 56.6 71.1
OT 10.0 22.8 41.0 56.6 71.1
Off-budget:
BA 5.5 10.8 16.1 22.5 29.7
OT 5.5 10.8 16.1 22.5 29.7
Veterans Benefits and Services (700):
BA 8.0 11.2 17.9 14.8 21.7
OT 10.6 14.6 21.5 17.6 24.8
Administration of Justice (750):
BA 4.0 6.2 8.9 11.6 14.6
OT 8.3 12.0 14.3 16.3 18.7
General Government (800):
BA -58.3 -64.6 -63.5 -62.2 -61.0
OT -58.0 -64.9 -64.0 -62.5 -61.7
Net Interest (900):
BA -7.3 6.3 17.7 21.8 20.0
OT -7.3 6.3 17.7 21.8 20.0
On-budget:
BA -4.3 6.1 16.5 22.5 24.9
OT -4.3 6.1 16.5 22.5 24.9
Off-budget:
BA 1.7 5.5 14.0 23.9 34.9
OT 1.7 5.5 14.0 23.9 34.9
Allowances (920):
BA -100.0 -115.0 -120.0 -120.0 -120.0
OT -42.2 -110.0 -130.9 -133.5 -137.7
Undistributed Offsetting Receipts (950):
BA -18.6 -14.3 -10.6 -6.9 -2.4
OT -18.6 -14.3 -10.6 -6.9 -2.4
On-budget:
BA -22.3 -18.2 -15.0 -11.8 -7.7
OT -22.3 -18.2 -15.0 -11.8 -7.7
Off-budget:
BA 5.6 11.4 18.1 25.4 32.1
OT 5.6 11.4 18.1 25.4 32.1
Overseas Deployments and Other Activities (970):
BA -35.2 -100.0 -100.0 -100.0 -100.0
OT 158.8 64.0 -36.8 -82.1 -93.9
House rule XIII, clause 3(b), requires that each committee report that accompanies any bill or resolution of a public nature include the total number of votes cast for and against on each roll call vote, on a motion to report, and any amendments offered to the measure or matter, along with the names of those voting for and against.
Described and listed below are the roll call votes from the Committee on the Budget on the Concurrent Resolution on the Budget for Fiscal Year 2009.
On March 5, 2008, the Committee met in open session. A quorum was present.
After calling the Committee to order, Chairman Spratt reminded all members that pursuant to unanimous consent agreed to at the Committee's organizational meeting held January 18, 2007, and consistent with House rule XVI, clause 4, he was authorized to declare a recess at any time.
Chairman Spratt asked unanimous consent that the reading of the budget aggregates, function levels, and other appropriate matters be dispensed with; that the aggregates, function levels, and other matter be opened to amendment; that the reading of each amendment be by title, and that the reading of each amendment be dispensed with. There were no objections.
The Committee adopted and ordered reported the Concurrent Resolution on the Budget for Fiscal Year 2009. The following votes were taken by the Committee:
1. An amendment was offered by Representatives Campbell, Hensarling, and Barrett to establish a Joint Select Committee on earmark reform and create a point of order against considering any bills, joint resolutions, or conference reports containing an earmark or limited tax or tariff benefit for the remainder of this year.
The amendment was not agreed to by a roll call vote of 16 ayes to 21 nays.
VOTE NO. 1
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA)
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
2. An amendment was offered by Representatives Ryan, Lungren and McHenry to provide reconciliation instructions to extend all tax cuts enacted in 2001 and 2003 at the cost of $683 billion over five years and strike the reconciliation instructions on revenues and spending in the Chairman's mark. The amendment was not offset.
The amendment was not agreed to by a roll call vote of 16 ayes and 21 nays.
VOTE NO. 2
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN)
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
3. An amendment was offered by Representatives Garrett and Porter to provide reconciliation instructions to extend the 2007 alternative minimum tax "patch" for the 2008 tax year at a cost of $61 billion over five years and strike the reconciliation instructions on revenues and spending in the Chairman's mark. The amendment was not offset.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 3
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
4. An amendment was offered by Representatives Bonner, Hensarling, and Tiberi to: (1) provide reconciliation instructions directing committees to reduce total mandatory spending within their jurisdictions by at least .008391 percent, for a total of $77 billion in mandatory cuts over five years; and (2) strike the reconciliation instructions on revenues and spending in the Chairman's mark. The amendment exempted the Committee on Veterans' Affairs and excluded veterans' programs, net interest, and Social Security.
The amendment was not agreed to by a roll call vote of 15 ayes and 22 nays.
VOTE NO. 4
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID)
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
5. An amendment was offered by Representatives Hensarling and Bonner to provide reconciliation instructions directing the Committee on Ways and Means and the Committee on Energy and Commerce to cut spending by not less than $1 billion for 2013 and to strike the reconciliation instructions on revenues and spending in the Chairman's mark. The amendment also included policy language stating that the committees shall meet the instruction by reporting legislation to eliminate excess general revenue Medicare funding pursuant to section 802 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003.
The amendment was not agreed to by a roll call vote of 14 ayes and 22 nays.
VOTE NO. 5
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ)
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID)
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
6. An amendment was offered by Representatives Diaz-Balart and Tiberi to provide reconciliation instructions to extend the marginal tax rate reductions of the 2001 and 2003 tax cuts at a cost of $337.2 billion over five years. The amendment was not offset.
The amendment was not agreed to by a roll call vote of 13 ayes and 21 nays.
VOTE NO. 6
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ)
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL)
GARRETT (NJ)
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV)
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
7. An amendment was offered by Representatives Tiberi, Bonner, Smith, and Diaz-Balart to provide reconciliation instructions to extend the marriage penalty provisions of the 2001 and 2003 tax cuts at a cost of $28.8 billion over five years. The amendment was not offset.
The amendment was not agreed to by a roll call vote of 14 ayes and 20 nays.
VOTE NO. 7
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH)
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ)
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL)
GARRETT (NJ)
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
8. An amendment was offered by Representatives Porter, Tiberi, and Jordan to provide reconciliation instructions to extend the child tax credit of the 2001 and 2003 tax cuts at a cost of $78.1 billion over five years. The amendment was not offset.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 8
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
9. An amendment was offered by Representatives Campbell, Conaway, Ryan, and Hensarling to establish several new restrictions on the Pay-As-You-Go (PAYGO) rule of the 110th Congress. The amendment was not agreed to by a roll call vote of 16 ayes and 18 nays.
VOTE NO. 9
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH)
BECERRA (CA) X
DOGGETT (TX)
BLUMENAUER (OR)
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY)
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
10. An amendment was offered by Representatives Hensarling, Ryan, and Simpson to require a separate vote on a debt limit increase. The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 10
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
11. An amendment was offered by Representatives Ryan and Hensarling that included the following budget process proposals: (1) cost estimates for all conference reports; (2) roll call votes for new spending over $50 million; (3) publishing of all earmarks on the internet in a searchable format; (4) a 17-hour availability of all Committee on Rules reports prior to consideration; (5) a two-thirds vote for the waiver of certain rules; (6) a two-thirds vote for the waiver of a requirement regarding the availability of certain measures on the internet; (7) written justification for all earmarks; and (8) mandatory oversight for committees. The amendment was not agreed to by a roll call vote of 15 ayes and 20 nays.
VOTE NO. 11
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH)
BECERRA (CA)
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL)
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
12. An amendment was offered by Representatives Alexander and Garrett to increase spending in the Chairman's mark by $330 billion over five years. The amendment included policy language assuming enactment of legislation characterized as implementing Senator Clinton's health care proposal.
The amendment was not agreed to by a roll call vote of 1 aye and 36 nays.
VOTE NO. 12
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA)
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
13. An amendment was offered by Representatives Ryan, Alexander, and Garrett to increase spending in the Chairman's mark by $195 billion over five years, reducing revenues accordingly. The amendment included policy language assuming enactment of legislation characterized as implementing Senator Obama's health care proposal.
The amendment was not agreed to by a voice vote.
14. An amendment was offered by Representatives Campbell, Jordan, and McHenry to provide reconciliation instructions to repeal the alternative minimum tax at a cost of $435 billion over years fiscal years 2008 through 2013 and to strike the reconciliation instructions on revenues.
The amendment was not offset.
The amendment was not agreed to by a roll call vote of 16 ayes and 21 nays.
VOTE NO. 14
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA)
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
15. An amendment was offered by Representatives Diaz-Balart, Mack, Porter, and Conaway to provide reconciliation instructions to extend the deduction for state and local sales taxes at a cost of $13.474 billion over five years.
The amendment was not offset. The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 15
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA)
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA) X
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
16. An amendment was offered by Representatives Conaway, Simpson, Smith, Mack, Campbell, Diaz-Balart, and Lungren to provide reconciliation instructions to repeal the estate tax at a cost of $180.555 billion over five years. The amendment was not offset.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 16
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (RANKING) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
17. An amendment was offered by Representatives Garrett and Jordan to create a point of order against including domestic emergency spending in supplemental appropriations legislation that primarily funds war and terrorism programs.
The amendment was not agreed to by a roll call vote of 16 ayes and 21 nays.
VOTE NO. 17
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN)
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (RANKING) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
18. An amendment was offered by Representatives Porter, Hensarling, Barrett, and McHenry to create three separate 302(a) allocations to the Appropriations Committee: a general allocation; an allocation for Veterans (Function 700) programs; and an allocation for National Defense (Function 050) programs.
The amendment was not agreed to by a roll call vote of 15 ayes and 23 nays.
VOTE NO. 18
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) Ranking X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA) X
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
19. An amendment was offered by Representatives Hensarling, Bonner, and Barrett to increase appropriated funding for Veterans by $809 million in the Chairman's mark by reducing other unspecified appropriated funding.
The amendment was not agreed to by a roll call vote of 15 ayes and 20 nays.
VOTE NO. 19
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) Ranking X
BARRETT (SC) X
BONNER (AL)
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
20. An amendment was offered by Representatives Jordan, Garrett, and Mack to freeze non-defense, non-veterans discretionary funding at the fiscal year 2008 level in 2009. The amendment was not agreed to by a roll call vote of 15 ayes and 22 nays.
VOTE NO. 20
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) Ranking X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV)
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
21. An amendment was offered by Representatives Smith, Barrett, and Ryan to include legislative text for legislative line item veto authority in the budget resolution.
The amendment was not agreed to by a roll call vote of 15 ayes and 23 nays.
VOTE NO. 21
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) Ranking X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
22. An amendment was offered by Representatives Conaway and Campbell to allow any Member who offers an amendment reducing budget authority in appropriations or continuing appropriations legislation to designate those savings for deficit reduction. If the amendment is successful, the Chairman of the Appropriations Committee would be required to reduce the 302(b) allocation for the appropriate subcommittee and not increase the allocation for any other subcommittee.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 22
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) Ranking X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
23. An amendment was offered by Representatives Conaway and Garrett to create a point of order against the consideration of reconciliation legislation or amendments to it if either: (1) the total of a committee's provisions result in gross new direct spending that exceeds 20 percent of the total savings instruction for the committee, or (2) the effect of the adoption of an amendment would result in gross new direct spending that exceeds 20 percent of the total savings instruction for the committee.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 23
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) Ranking X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
24. An amendment was offered by Representatives Hensarling, Lungren, and Ryan to create a point of order against legislation that includes any of the following: (1) earmarks; (2) increases in direct spending; or (3) increases for appropriations other than defense or veterans programs. The point of order would apply until Social Security surpluses are no longer transferred to the general fund.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 24
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA) X
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
25. An amendment was offered by Representative Porter to add $73.2 billion in budget authority to Function 500 (Education, Employment, Training, and Social Services) over five years and cut an equal amount from Function 920 (Allowances) in order to increase funding for the Individuals with Disabilities Education Act.
The amendment was not agreed to by a roll call vote of 15 ayes and 21 nays.
VOTE NO. 25
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA) X
SIMPSON (ID)
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
26. An amendment was offered by Representatives McHenry and Campbell to provide reconciliation instructions to direct a revision in the cross reference to the Social Security Act in order to limit qualifying taxpayer identification numbers to valid-for-work social security numbers of those legally present in the United States.
The amendment was not agreed to by a roll call vote of 14 ayes and 22 nays.
VOTE NO. 26
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME)
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID)
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
27. A Sense of Congress amendment was offered by Representatives Conaway, Barrett, and Simpson on war funding.
The amendment was not agreed to by voice vote.
28. An amendment was offered by Representatives Garrett, Jordan, and Barrett to provide reconciliation instructions directing all committees with jurisdiction over mandatory spending to report legislation that would reduce total mandatory spending within their jurisdictions by one percent over five years. The amendment exempted the Committee on Veterans' Affairs.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 28
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
29. A Sense of House amendment was offered by Representatives Ryan and Moore (WI) on the importance of ensuring that children receive all the child support that is owed to them.
The amendment was agreed to by voice vote.
30. An amendment was offered by Representatives Jordan and Mack to establish "the United States Authorization and Sunset Commission." The Commission would be required to submit recommendations abolishing at least 25 percent of agencies and programs operating without statutory authorization within 18 months of its establishment and thereafter every 10 years. Legislative proposals submitted by the Commission would be considered in Congress under expedited procedures.
The amendment was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 30
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA) X
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
31. A Sense of Congress was offered by Representative McHenry against raising taxes on pensions.
The Sense of Congress was not agreed to by a roll call vote of 16 ayes and 22 nays.
VOTE NO. 31
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
32. Ms. DeLauro moved that the Committee adopt the aggregates, functional totals, and other matters of the Chairman's mark, as amended. The motion was agreed to by a voice vote.
33. Ms. DeLauro moved that the Committee order the Chairman's mark of the concurrent resolution as amended to be reported to the House of Representatives with the recommendation that the concurrent resolution do pass. The motion was agreed to by a roll call vote of 22 ayes and 16 nays.
VOTE NO. 33
Answer
Name & State Aye No Present
SPRATT (SC) (Chairman) X
DeLAURO (CT) X
EDWARDS (TX) X
COOPER (TN) X
ALLEN (ME) X
SCHWARTZ (PA) X
KAPTUR (OH) X
BECERRA (CA) X
DOGGETT (TX) X
BLUMENAUER (OR) X
BERRY (AR) X
BOYD (FL) X
McGOVERN (MA) X
SUTTON (OH) X
ANDREWS (NJ) X
SCOTT (VA) X
ETHERIDGE (NC) X
HOOLEY (OR) X
BAIRD (WA) X
MOORE, DENNIS (KS) X
BISHOP (NY) X
MOORE, GWEN (WI) X
RYAN (WI) (Ranking) X
BARRETT (SC) X
BONNER (AL) X
GARRETT (NJ) X
DIAZ-BALART (FL) X
HENSARLING (TX) X
LUNGREN (CA)
SIMPSON (ID) X
McHENRY (NC) X
MACK (FL) X
CONAWAY (TX) X
CAMPBELL (CA) X
TIBERI (OH) X
PORTER (NV) X
ALEXANDER (LA) X
SMITH (NE) X
JORDAN (OH) X
34. Ms. DeLauro, pursuant to House rule XXII, clause 1 moved that the Chairman be authorized to offer such motions in the House of Representatives as may be necessary to go to conference; and that the staff be authorized to make technical and conforming corrections in the concurrent resolution and committee amendments, and to calculate the remaining elements required on the resolution, prior to the filing of the concurrent resolution. The motions were agreed to by voice votes.
Mr. Ryan stated the intention of the minority to file minority views for inclusion in the report on the Concurrent Resolution on the Budget for Fiscal Year 2009.
Chairman Spratt adjourned the Committee.
HOUSE RULE XXVII
The adoption of a conference agreement by the two houses on a concurrent resolution on the budget would result in the engrossment of a House Joint Resolution changing the statutory limit on the public debt pursuant to House Rule XXVII, clause 3. The rule requires a joint resolution in the following form:
Resolved, by the Senate and the House of Representatives of the United States in Congress assembled, that subsection (b) of section 3101 of title 31, United States Code, is amended by striking out the dollar limitation contained in such subsection and inserting in lieu thereof $10,200,000,000,000.
OTHER MATTERS TO BE INCLUDED UNDER THE RULES OF THE HOUSE
COMMITTEE OVERSIGHT FINDINGS AND RECOMMENDATIONS
Clause 3(c)(1) of Rule XIII requires that each committee report include oversight findings and recommendations pursuant to Clause 2(b)(1) of Rule X. The Committee on the Budget has no such findings at this time.
NEW BUDGET AUTHORITY, ENTITLEMENT AUTHORITY, AND TAX EXPENDITURES
Clause 3(c)(2) of Rule XIII provides that committee reports shall include the statement required by Section 308(a)(1) of the Congressional Budget Act of 1974. As a concurrent resolution that sets forth a blueprint for the Congressional budget, the budget resolution does not provide new budget authority or new entitlement authority or change revenues. Therefore, this report does not contain such a statement.
GENERAL PERFORMANCE GOALS AND OBJECTIVES
Clause 3(c)(4) of Rule XIII requires that each committee report include a statement of general performance goals and objectives, including outcome-related goals and objectives, for which the measure authorizes funding. Because the Concurrent Resolution on the Budget does not authorize funding, the committee does not have any such goals and objectives to report.
MINORITY VIEWS
THE STATUS QUO -- AND THEN SOME
Taxes, Spending, and a Lack of Reform
INTRODUCTION
There are two visions of America.
In one, American society starts with the individual, the family, the entrepreneur, and grows outward from their choices and actions exercised responsibly in a free and open economy. Government's primary roles are protecting the national security, upholding the rules of law, and providing a reliable safety net for those who need it, when they need it.
In the other view, Americans are increasingly dependent on, and beholden to, the government. As government expands, it absorbs growing amounts of economic resources, gradually smothering the initiative of the people it is supposed to serve. On this path -- the inevitable course of today's fiscal policies extended forward -- the Federal Government by mid-century will double in size, consuming as much as 40 percent of America's economic output, and mostly shuffling resources from one generation to another. This is the view of the resolution reported to the House by the Committee on the Budget, on a party-line vote.
The Democratic budget contains the usual mix of higher taxes and higher spending -- only more so. The Majority's "new" fiscal blueprint, as reported by the Budget Committee, calls for an even larger tax increase than last year, totaling $683 billion over 5 years. But the budget still manages to soak up the additional revenue with an array of proposals to expand government, setting in motion a vicious cycle of ever-higher spending chased by ever-higher taxes. Further, the Democrats fail to fully budget for Iraq and Afghanistan -- after criticizing the President's budget for the same thing.
The budget also fails to rescue Social Security and Medicare from the financial crisis that is now unfolding, despite repeated warnings that these and other entitlement programs are the largest threat to the budget and the U.S. economy.
HIGHER TAXES
Imposes the Largest Tax Increase in History. Though Democrats claim otherwise, the budget raises taxes by $683 billion over the next 5 years. This occurs for two reasons.
ASSUMED IN THE REVENUE FIGURES. First, the numbers in the budget include, depend on, and require $683 billion in revenue increases resulting from automatic tax hikes scheduled to occur after 31 December 2010. These include increases in marginal tax rates; elimination of the 10-percent bracket for lower-income taxpayers; higher taxes on marriage, children, small businesses, and estates; and higher tax rates on investments.
Either way, the House Majority's budget raises taxes by nearly three times the largest enacted tax hike to date: the $240.6 billion increase in the Omnibus Budget Reconciliation Act of 1993.
DEMOCRATIC TAX INCREASES
[Dollars in billions]
Tax Increasea 5-Year Total
Increase in Marginal Rates 325.7 billion
Increase in Tax Per Child 50.9 billion
Increase in Marriage Penalty 25.4 billion
Increase in Death Tax 180.6 billion
Increase in Taxes on Investments 81.8 billion
Other Tax Increases 18.7 billion
FOOTNOTE TO TABLE
a Reflects estimated revenue effects only.
END OF FOOTNOTE TO TABLE
Source: House Budget Committee Republican staff estimates.
Spreads Tax Hikes Widely. These assumed tax increases would hit middle-income families, low-income earners, families with children, small businesses, and a range of others. The budget contains a "reserve fund" and policy language claiming to protect "middle-income" tax benefits; but even these provisions still require raising the additional revenue, as embraced by the budget's revenue stream.
Here are some examples of how much the Democratic budget will increase burdens on American taxpayers:
Some 116 million taxpayers will see an average tax increase of more than $1,800 per year.
More than 6 million low-income individuals and couples who currently pay no taxes will no longer be exempt.
A family of four earning $50,000 will see their taxes increase by $2,100.
Approximately 48 million married couples will face an average tax increase of $3,000 per year.
Low-income families with one or two children will no longer be eligible for the refundable child tax credit in 2011.
Roughly 12 million single women with children will see their taxes increase by $1,100 per year.
About 18 million seniors will be subjected to tax increases of more than $2,100 per year.
Tax bills for an estimated 27 million small-business owners will increase by more than $4,000 each.
Sets the Table for Billions in Further Tax and Spending Hikes. The budget contains 16 "reserve funds" that call for an unspecified total in spending increases, if offset with commensurate savings or -- as is far more likely -- higher taxes. The only identified spending amount is a proposed $50 billion increase for the State Children's Health Insurance Program [SCHIP]. Oddly, none of the reserve funds accommodates the health reform proposals of the two Democratic presidential candidates.
Offers No Real AMT Fix. The Democrats recycle last year's distorted logic about the alternative minimum tax [AMT]. The budget employs a reconciliation instruction that "patches" the AMT for 1 year (tax year 2008) -- preventing the tax from ensnaring roughly 25 million new taxpayers for whom it was never intended. It then treats this as a new tax "cut," and raises taxes by $70 billion in the subsequent 4 years to "pay for" it.
Ignores Economic Consequences. With U.S. consumers already anxious over mortgage payments, food and gasoline prices, and spiraling health care expenses, the threatened tax increases only add to their economic worries. These tax hikes likely would reverse the economic gains achieved under the 2001 and 2003 tax laws, which include: 8.3 million new jobs, an average of more than 150,000 per month; a 5.5-percent year-over-year increase in business investment; and real growth in gross domestic product averaging more than 3.0 percent per year (even with the weak fourth quarter in 2007).
Reverses "Stimulus". Less than a month after Congress and the President enacted tax relief measures to "stimulate" the economy, the Democratic budget takes back these benefits several times over. The proposed tax increase is more than four times the size of the tax-reducing "stimulus" package.
Ignores Fiscal Consequences. Because these tax increases likely would slow economic growth, they will produce less revenue than expected. But the Democrats' spending proposals will not shrink. This combination will worsen deficits, increase debt, and make it more difficult to balance the budget.
Employs Faulty Class Warfare Rhetoric. When Democrats insist they intend only to "roll back" tax breaks for the "rich," they ignore the fact that upper income earners already bear the largest part of the tax burden; and their share of taxes actually increased after the 2001 and 2003 laws. For example, those in the top 10 percent of income earners already were paying more than two-thirds of the tax burden; today they are paying more than 70 percent.
Proposes a Record-Setting 1-Year Appropriations Increase. The budget promotes an astonishing 8.8-percent ($82 billion) year-to-year increase in total nonemergency discretionary spending, which rises from the $933-billion enacted level in fiscal year 2008 to $1.105 trillion in 2009. The figure also reflects a $23.4-billion increase over the President's request in nondefense, nonemergency discretionary spending -- which translates to $280 billion above the President over 5 years (including cap adjustments).
Increases "Advance Appropriations". The budget also increases by $2 billion, to $27.588 billion, the amount that can be appropriated in fiscal year 2010 or later. This gimmick builds spending into the base of government that is effectively exempt from budget disciplines.
Promises Reckless New Entitlement Spending. Despite warnings by numerous witnesses about the unsustainable rate of entitlement spending, the budget's reserve funds nevertheless provide for higher mandatory spending if coupled with even more tax increases. As noted above, the budget contains 16 reserve funds that create avenues for higher spending if offset with spending reductions or -- as is more likely -- higher taxes.
Ignores the Entitlement Warnings. The Budget Committee has been warned repeatedly that Social Security and Medicare cannot be sustained as currently structured, and -- along with other entitlements -- are growing at rates that will cripple the economy and overwhelm the budget. Yet the budget puts off any significant reform for at least 5 years -- causing the problem to worsen. As a result, the unfunded liabilities in Social Security and Medicare will increase by roughly $14 trillion -- from about $38.7 trillion today to about $52.5 trillion by 2013.
Throws More Words at the Problem. The resolution's only response to the entitlement challenge is Sense of the House language urging "governmental and nongovernmental experts to develop specific options to reform the health care system." The language contends that "immediate policy action is needed," but says "such action should be bipartisan, bicameral, involve both legislative and executive branch participants, as well as public participation, and be conducted in a manner that ensures full, fair, and timely Congressional consideration."
(Over 75 Years)
NO ACCOUNTABILITY
Retains Bias Favoring Higher Spending, Higher Taxes. As noted, the budget raises taxes by $683 billion, by assuming all the 2001 and 2003 tax provisions will expire as scheduled after 31 December 2010. But at the same time it assumes that spending programs whose authorizations expire continue indefinitely.
Fails to Strengthen PAYGO. It retains the weak House pay-as-you-go [PAYGO] rule, which allows Democrats to chase higher spending with higher taxes, and to enact spending increases immediately, offset by gimmicks, or by savings that do not occur until later.
Offers No Emergency Provision. The budget fails to anticipate emergencies, and provides no criteria for domestic emergency spending -- which is exempt from budget disciplines.
Contains No Earmark Reform. The budget does nothing to cure the continuing problem of congressional earmarks -- though the fiscal year 2008 appropriations bills contained 11,737 such provisions, at a total cost of $16.9 billion.
Abuses Fast-Track Reconciliation. The budget misuses budget reconciliation -- which is intended to control spending and preclude any 60-vote hurdle in the Senate -- in the following ways:
AMT. It jams a $70-billion tax increase to "pay for" a 1-year alternative minimum tax "patch" -- as if this patch were a new tax cut. But in fact, the patch only prevents exposing 25 million additional taxpayers to the AMT. Although the AMT was never intended for these added taxpayers, the budget demands the additional $70 billion in revenue anyway.
MEDICARE. The budget provides a nominal $750 million in 5-year savings to leverage unspecified Medicare changes, with no real reform.
Rests on Straw Man Reserve Funds. Instead of providing funding for promised initiatives, the budget includes 16 reserve funds that promise extra funding for pet initiatives if offsets are included. The reserve funds have no real effect because budget rules already permit initiatives not assumed in the budget to be financed by offsets.
Fails on War Funding. The Democratic Majority still has not provided all the President's requested 2008 funding for Iraq and Afghanistan, and now their budget contains only $70 billion for the troops in fiscal year 2009. When the President submitted his 2009 budget in February, Democrats harshly criticized the administration for including only partial war funding for 2009 -- and now they are doing the same.
In his first inaugural address, President Reagan said: "I do not believe in a fate that will fall on us no matter what we do. I do believe in a fate that will fall on us if we do nothing."
The Democratic budget accepts the latter. It resigns itself to a philosophy in which bigger government is better government, and the only way to address America's challenges is through a vicious cycle of higher government spending chased by higher taxes. It is the status quo carried forward to its discouraging, and self-defeating, conclusion.
There is another way -- one that promotes the vitality of American society by nurturing the initiative of its individuals, its families, its entrepreneurs; one that restores America's fundamental character and strength; one that sees challenges as opportunities to make America greater still.
The choice now lies before the House -- which should begin by rejecting this budget.
J. GRESHAM BARRETT.
JEB HENSARLING.
JOHN CAMPBELL.
PAT TIBERI.
PATRICK T. MCHENRY.
MICHAEL SIMPSON.
MARIO DIAZ-BALART.
K. MICHAEL CONAWAY.
DANIEL E. LUNGREN.
SCOTT GARRETT.
CONNIE MACK.
JIM JORDAN.
JON C. PORTER.
Resolved by the House of Representatives (the Senate concurring),
SECTION 1. CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 2009.
(a) DECLARATION. -- The Congress determines and declares that the concurrent resolution on the budget for fiscal year 2008 is revised and replaced and that this is the concurrent resolution on the budget for fiscal year 2009, including appropriate budgetary levels for fiscal years 2010 through 2013.
(b) TABLE OF CONTENTS. --
Sec. 1. Concurrent resolution on the budget for fiscal year 2009.
TITLE I -- RECOMMENDED LEVELS AND AMOUNTS
Sec. 101. Recommended levels and amounts. Sec. 102. Major functional categories.
TITLE II -- RECONCILIATION
Sec. 201. Reconciliation in the House of Representatives.
TITLE III -- RESERVE FUNDS
Sec. 301. Deficit-neutral reserve fund for SCHIP legislation.
Sec. 302. Deficit-neutral reserve fund for veterans and servicemembers.
Sec. 303. Deficit-neutral reserve fund for education benefits for servicemembers, veterans, and their families.
Sec. 304. Deficit-neutral reserve fund for infrastructure investment.
Sec. 305. Deficit-neutral reserve fund for renewable energy and energy efficiency.
Sec. 306. Deficit-neutral reserve fund for middle-income tax relief and economic equity.
Sec. 307. Deficit-neutral reserve fund for reform of the alternative minimum tax.
Sec. 308. Deficit-neutral reserve fund for higher education.
Sec. 309. Deficit-neutral reserve fund for affordable housing.
Sec. 310. Deficit-neutral reserve fund for medicare improvements.
Sec. 311. Deficit-neutral reserve fund for health care quality, effectiveness, and efficiency.
Sec. 312. Deficit-neutral reserve fund for Medicaid and other programs.
Sec. 313. Deficit-neutral reserve fund for trade adjustment assistance and unemployment insurance modernization.
Sec. 314. Deficit-neutral reserve fund for county payments legislation.
Sec. 315. Deficit-neutral reserve fund for San Joaquin River restoration and Navajo Nation water rights settlements.
Sec. 316. Deficit-neutral reserve fund for the National Park Centennial Fund.
Sec. 317. Deficit-neutral reserve fund for child support enforcement.
TITLE IV -- BUDGET ENFORCEMENT
Sec. 401. Program integrity initiatives.
Sec. 402. Oversight of government performance.
Sec. 403. Point of order against advance appropriations.
Sec. 404. Overseas deployments and emergency needs.
Sec. 405. Budgetary treatment of certain discretionary administrative expenses.
Sec. 406. Application and effect of changes in allocations and aggregates.
Sec. 407. Adjustments to reflect changes in concepts and definitions.
Sec. 408. Exercise of rulemaking powers.
TITLE V -- POLICY
Sec. 501. Policy on middle-income tax relief. Sec. 502. Policy on defense priorities.
TITLE VI -- SENSE OF THE HOUSE
Sec. 601. Sense of the House on the Innovation Agenda and America Competes Act.
Sec. 602. Sense of the House on servicemembers' and veterans' health care and other priorities.
Sec. 603. Sense of the House on homeland security.
Sec. 604. Sense of the House regarding long-term fiscal reform.
Sec. 605. Sense of the House regarding waste, fraud, and abuse.
Sec. 606. Sense of the House regarding extension of the statutory pay-as-you-go rule.
Sec. 607. Sense of the House on long-term budgeting.
Sec. 608. Sense of the House regarding the need to maintain and build upon efforts to fight hunger.
Sec. 609. Sense of the House regarding affordable health coverage.
Sec. 610. Sense of the House regarding pay parity.
Sec. 611. Sense of the House regarding subprime lending and foreclosures.
Sec. 612. Sense of House regarding the importance of child support enforcement.
TITLE I -- RECOMMENDED LEVELS AND AMOUNTS
SEC. 101. RECOMMENDED LEVELS AND AMOUNTS.
The following budgetary levels are appropriate for each of fiscal years 2008 through 2013:
(1) FEDERAL REVENUES. -- For purposes of the enforcement of this resolution:
(A) The recommended levels of Federal revenues are as follows:
Fiscal year 2008: $1,879,540,000,000.
Fiscal year 2009: $2,027,124,000,000.
Fiscal year 2010: $2,205,864,000,000.
Fiscal year 2011: $2,442,025,000,000.
Fiscal year 2012: $2,669,315,000,000.
Fiscal year 2013: $2,771,740,000,000.
(B) The amounts by which the aggregate levels of Federal revenues should be adjusted are as follows:
Fiscal year 2008: $0.
Fiscal year 2009: -$70,000,000,000.
Fiscal year 2010: $23,000,000,000.
Fiscal year 2011: $14,000,000,000.
Fiscal year 2012: $16,000,000,000.
Fiscal year 2013: $17,000,000,000.
(2) NEW BUDGET AUTHORITY. -- For purposes of the enforcement of this resolution, the appropriate levels of total new budget authority are as follows:
Fiscal year 2008: $2,556,254,000,000.
Fiscal year 2009: $2,529,246,000,000.
Fiscal year 2010: $2,564,161,000,000.
Fiscal year 2011: $2,698,039,000,000.
Fiscal year 2012: $2,740,065,000,000.
Fiscal year 2013: $2,866,862,000,000.
(3) BUDGET OUTLAYS. -- For purposes of the enforcement of this resolution, the appropriate levels of total budget outlays are as follows:
Fiscal year 2008: $2,462,616,000,000.
Fiscal year 2009: $2,563,380,000,000.
Fiscal year 2010: $2,622,295,000,000.
Fiscal year 2011: $2,716,979,000,000.
Fiscal year 2012: $2,728,965,000,000.
Fiscal year 2013: $2,857,394,000,000.
(4) DEFICITS (ON-BUDGET). -- For purposes of the enforcement of this resolution, the amounts of the deficits (on-budget) are as follows:
Fiscal year 2008: $583,076,000,000.
Fiscal year 2009: $536,256,000,000.
Fiscal year 2010: $416,431,000,000.
Fiscal year 2011: $274,954,000,000.
Fiscal year 2012: $59,650,000,000.
Fiscal year 2013: $85,654,000,000.
(5) DEBT SUBJECT TO LIMIT. -- Pursuant to section 301(a)(5) of the Congressional Budget Act of 1974, the appropriate levels of the debt subject to limit are as follows:
Fiscal year 2008: $9,567,484,000,000.
Fiscal year 2009: $10,199,551,000,000.
Fiscal year 2010: $10,724,264,000,000.
Fiscal year 2011: $11,103,954,000,000.
Fiscal year 2012: $11,295,107,000,000.
Fiscal year 2013: $11,495,218,000,000.
(6) DEBT HELD BY THE PUBLIC. -- The appropriate levels of debt held by the public are as follows:
Fiscal year 2008: $5,396,807,000,000.
Fiscal year 2009: $5,753,900,000,000.
Fiscal year 2010: $5,981,334,000,000.
Fiscal year 2011: $6,047,654,000,000.
Fiscal year 2012: $5,885,687,000,000.
Fiscal year 2013: $5,744,120,000,000.
SEC. 102. MAJOR FUNCTIONAL CATEGORIES.
The Congress determines and declares that the appropriate levels of new budget authority and outlays for fiscal years 2008 through 2013 for each major functional category are:
(1) National Defense (050):
Fiscal year 2008:
(A) New budget authority, $590,686,000,000.
(B) Outlays, $576,173,000,000.
Fiscal year 2009:
(A) New budget authority, $542,497,000,000.
(B) Outlays, $573,362,000,000.
Fiscal year 2010:
(A) New budget authority, $550,414,000,000.
(B) Outlays, $560,726,000,000.
Fiscal year 2011:
(A) New budget authority, $557,026,000,000.
(B) Outlays, $560,099,000,000.
Fiscal year 2012:
(A) New budget authority, $565,800,000,000.
(B) Outlays, $556,699,000,000.
Fiscal year 2013:
(A) New budget authority, $576,223,000,000.
(B) Outlays, 568,829,000,000.
(2) International Affairs (150):
Fiscal year 2008:
(A) New budget authority, $32,648,000,000.
(B) Outlays, $32,843,000,000.
Fiscal year 2009:
(A) New budget authority, $37,111,000,000.
(B) Outlays, $35,702,000,000.
Fiscal year 2010:
(A) New budget authority, $38,516,000,000.
(B) Outlays, $36,918,000,000.
Fiscal year 2011:
(A) New budget authority, $39,433,000,000.
(B) Outlays, $37,679,000,000.
Fiscal year 2012:
(A) New budget authority, $40,247,000,000.
(B) Outlays, $38,154,000,000.
Fiscal year 2013:
(A) New budget authority, $40,677,000,000.
(B) Outlays, $38,346,000,000.
(3) General Science, Space, and Technology (250):
Fiscal year 2008:
(A) New budget authority, $27,407,000,000.
(B) Outlays, $26,456,000,000.
Fiscal year 2009:
(A) New budget authority, $29,934,000,000.
(B) Outlays, $28,700,000,000.
Fiscal year 2010:
(A) New budget authority, $31,165,000,000.
(B) Outlays, $30,604,000,000.
Fiscal year 2011:
(A) New budget authority, $32,474,000,000.
(B) Outlays, $32,201,000,000.
Fiscal year 2012:
(A) New budget authority, $33,853,000,000.
(B) Outlays, $33,564,000,000.
Fiscal year 2013:
(A) New budget authority, $35,298,000,000.
(B) Outlays, $34,477,000,000.
(4) Energy (270):
Fiscal year 2008:
(A) New budget authority, $3,548,000,000.
(B) Outlays, $1,681,000,000.
Fiscal year 2009:
(A) New budget authority, $4,674,000,000.
(B) Outlays, $2,192,000,000.
Fiscal year 2010:
(A) New budget authority, $4,645,000,000.
(B) Outlays, $2,878,000,000.
Fiscal year 2011:
(A) New budget authority, $4,712,000,000.
(B) Outlays, $3,371,000,000.
Fiscal year 2012:
(A) New budget authority, $4,803,000,000.
(B) Outlays, $3,738,000,000.
Fiscal year 2013:
(A) New budget authority, $4,895,000,000.
(B) Outlays, $4,020,000,000.
(5) Natural Resources and Environment (300):
Fiscal year 2008:
(A) New budget authority, $32,560,000,000.
(B) Outlays, $34,440,000,000.
Fiscal year 2009:
(A) New budget authority, $38,651,000,000.
(B) Outlays, $35,576,000,000.
Fiscal year 2010:
(A) New budget authority, $33,782,000,000.
(B) Outlays, $36,192,000,000.
Fiscal year 2011:
(A) New budget authority, $34,670,000,000.
(B) Outlays, $36,420,000,000.
Fiscal year 2012:
(A) New budget authority, $35,568,000,000.
(B) Outlays, $36,745,000,000.
Fiscal year 2013:
(A) New budget authority, $36,490,000,000.
(B) Outlays, $37,299,000,000.
(6) Agriculture (350):
Fiscal year 2008:
(A) New budget authority, $22,456,000,000.
(B) Outlays, $21,528,000,000.
Fiscal year 2009:
(A) New budget authority, $21,529,000,000.
(B) Outlays, $21,279,000,000.
Fiscal year 2010:
(A) New budget authority, $21,719,000,000.
(B) Outlays, $20,680,000,000.
Fiscal year 2011:
(A) New budget authority, $21,891,000,000.
(B) Outlays, $20,876,000,000.
Fiscal year 2012:
(A) New budget authority, $22,263,000,000.
(B) Outlays, $21,435,000,000.
Fiscal year 2013:
(A) New budget authority, $22,621,000,000.
(B) Outlays, $21,816,000,000.
(7) Commerce and Housing Credit (370):
Fiscal year 2008:
(A) New budget authority, $11,216,000,000.
(B) Outlays, $5,381,000,000.
Fiscal year 2009:
(A) New budget authority, $9,560,000,000.
(B) Outlays, $3,722,000,000.
Fiscal year 2010:
(A) New budget authority, $13,887,000,000.
(B) Outlays, $5,835,000,000.
Fiscal year 2011:
(A) New budget authority, $8,998,000,000.
(B) Outlays, $2,193,000,000.
Fiscal year 2012:
(A) New budget authority, $9,246,000,000.
(B) Outlays, $1,735,000,000.
Fiscal year 2013:
(A) New budget authority, $9,642,000,000.
(B) Outlays, $1,648,000,000.
(8) Transportation (400):
Fiscal year 2008:
(A) New budget authority, $79,794,000,000.
(B) Outlays, $77,795,000,000.
Fiscal year 2009:
(A) New budget authority, $73,444,000,000.
(B) Outlays, $80,443,000,000.
Fiscal year 2010:
(A) New budget authority, $77,507,000,000.
(B) Outlays, $83,861,000,000.
Fiscal year 2011:
(A) New budget authority, $78,534,000,000.
(B) Outlays, $86,062,000,000.
Fiscal year 2012:
(A) New budget authority, $79,485,000,000.
(B) Outlays, $88,134,000,000.
Fiscal year 2013:
(A) New budget authority, $80,478,000,000.
(B) Outlays, $90,443,000,000.
(9) Community and Regional Development (450):
Fiscal year 2008:
(A) New budget authority, $20,029,000,000.
(B) Outlays, $27,819,000,000.
Fiscal year 2009:
(A) New budget authority, $14,553,000,000.
(B) Outlays, $24,251,000,000.
Fiscal year 2010:
(A) New budget authority, $14,826,000,000.
(B) Outlays, $21,816,000,000.
Fiscal year 2011:
(A) New budget authority, $15,134,000,000.
(B) Outlays, $17,874,000,000.
Fiscal year 2012:
(A) New budget authority, $15,450,000,000.
(B) Outlays, $15,817,000,000.
Fiscal year 2013:
(A) New budget authority, $15,755,000,000.
(B) Outlays, $15,561,000,000.
(10) Education, Training, Employment, and Social Services (500):
Fiscal year 2008:
(A) New budget authority, $90,077,000,000.
(B) Outlays, $90,729,000,000.
Fiscal year 2009:
(A) New budget authority, $95,235,000,000.
(B) Outlays, $90,947,000,000.
Fiscal year 2010:
(A) New budget authority, $102,594,000,000.
(B) Outlays, $98,345,000,000.
Fiscal year 2011:
(A) New budget authority, $105,612,000,000.
(B) Outlays, $103,135,000,000.
Fiscal year 2012:
(A) New budget authority, $107,828,000,000.
(B) Outlays, $104,397,000,000.
Fiscal year 2013:
(A) New budget authority, $101,690,000,000.
(B) Outlays, $103,490,000,000.
(11) Health (550):
Fiscal year 2008:
(A) New budget authority, $285,101,000,000.
(B) Outlays, $286,688,000,000.
Fiscal year 2009:
(A) New budget authority, $306,795,000,000.
(B) Outlays, $305,334,000,000.
Fiscal year 2010:
(A) New budget authority, $323,767,000,000.
(B) Outlays, $324,138,000,000.
Fiscal year 2011:
(A) New budget authority, $344,749,000,000.
(B) Outlays, $343,718,000,000.
Fiscal year 2012:
(A) New budget authority, $367,766,000,000.
(B) Outlays, $366,312,000,000.
Fiscal year 2013:
(A) New budget authority, $393,085,000,000.
(B) Outlays, $391,326,000,000.
(12) Medicare (570):
Fiscal year 2008:
(A) New budget authority, $390,458,000,000.
(B) Outlays, $390,454,000,000.
Fiscal year 2009:
(A) New budget authority, $420,191,000,000.
(B) Outlays, $419,974,000,000.
Fiscal year 2010:
(A) New budget authority, $445,225,000,000.
(B) Outlays, $445,349,000,000.
Fiscal year 2011:
(A) New budget authority, $494,370,000,000.
(B) Outlays, $494,193,000,000.
Fiscal year 2012:
(A) New budget authority, $491,353,000,000.
(B) Outlays, $491,110,000,000.
Fiscal year 2013:
(A) New budget authority, $552,389,000,000.
(B) Outlays, $552,503,000,000.
(13) Income Security (600):
Fiscal year 2008:
(A) New budget authority, $389,865,000,000.
(B) Outlays, $394,100,000,000.
Fiscal year 2009:
(A) New budget authority, $411,699,000,000.
(B) Outlays, $414,032,000,000.
Fiscal year 2010:
(A) New budget authority, $417,519,000,000.
(B) Outlays, $418,617,000,000.
Fiscal year 2011:
(A) New budget authority, $426,924,000,000.
(B) Outlays, $427,541,000,000.
Fiscal year 2012:
(A) New budget authority, $412,355,000,000.
(B) Outlays, $412,831,000,000.
Fiscal year 2013:
(A) New budget authority, $427,988,000,000.
(B) Outlays, $427,703,000,000.
(14) Social Security (650):
Fiscal year 2008:
(A) New budget authority, $19,378,000,000.
(B) Outlays, $19,378,000,000.
Fiscal year 2009:
(A) New budget authority, $21,308,000,000.
(B) Outlays, $21,308,000,000.
Fiscal year 2010:
(A) New budget authority, $23,794,000,000.
(B) Outlays, $23,794,000,000.
Fiscal year 2011:
(A) New budget authority, $27,330,000,000.
(B) Outlays, $27,330,000,000.
Fiscal year 2012:
(A) New budget authority, $30,342,000,000.
(B) Outlays, $30,342,000,000.
Fiscal year 2013:
(A) New budget authority, $33,162,000,000.
(B) Outlays, $33,162,000,000.
(15) Veterans Benefits and Services (700):
Fiscal year 2008:
(A) New budget authority, $86,365,000,000.
(B) Outlays, $83,551,000,000.
Fiscal year 2009:
(A) New budget authority, $93,268,000,000.
(B) Outlays, $92,443,000,000.
Fiscal year 2010:
(A) New budget authority, $96,000,000,000.
(B) Outlays, $95,710,000,000.
Fiscal year 2011:
(A) New budget authority, $101,800,000,000.
(B) Outlays, $101,475,000,000.
Fiscal year 2012:
(A) New budget authority, $99,115,000,000.
(B) Outlays, $98,271,000,000.
Fiscal year 2013:
(A) New budget authority, $105,094,000,000.
(B) Outlays, $104,266,000,000.
(16) Administration of Justice (750):
Fiscal year 2008:
(A) New budget authority, $46,237,000,000.
(B) Outlays, $44,282,000,000.
Fiscal year 2009:
(A) New budget authority, $48,104,000,000.
(B) Outlays, $47,936,000,000.
Fiscal year 2010:
(A) New budget authority, $49,101,000,000.
(B) Outlays, $49,602,000,000.
Fiscal year 2011:
(A) New budget authority, $50,338,000,000.
(B) Outlays, $50,596,000,000.
Fiscal year 2012:
(A) New budget authority, $51,622,000,000.
(B) Outlays, $51,501,000,000.
Fiscal year 2013:
(A) New budget authority, $52,967,000,000.
(B) Outlays, $52,542,000,000.
(17) General Government (800):
Fiscal year 2008:
(A) New budget authority, $56,407,000,000.
(B) Outlays, $56,920,000,000.
Fiscal year 2009:
(A) New budget authority, $23,520,000,000.
(B) Outlays, $23,890,000,000.
Fiscal year 2010:
(A) New budget authority, $19,961,000,000.
(B) Outlays, $19,987,000,000.
Fiscal year 2011:
(A) New budget authority, $20,611,000,000.
(B) Outlays, $20,496,000,000.
Fiscal year 2012:
(A) New budget authority, $21,319,000,000.
(B) Outlays, $21,332,000,000.
Fiscal year 2013:
(A) New budget authority, $22,007,000,000.
(B) Outlays, $21,787,000,000.
(18) Net Interest (900):
Fiscal year 2008:
(A) New budget authority, $349,296,000,000.
(B) Outlays, $349,296,000,000.
Fiscal year 2009:
(A) New budget authority, $334,233,000,000.
(B) Outlays, $334,233,000,000.
Fiscal year 2010:
(A) New budget authority, $370,534,000,000.
(B) Outlays, $370,534,000,000.
Fiscal year 2011:
(A) New budget authority, $406,997,000,000.
(B) Outlays, $406,997,000,000.
Fiscal year 2012:
(A) New budget authority, $427,954,000,000.
(B) Outlays, $427,954,000,000.
Fiscal year 2013:
(A) New budget authority, $436,292,000,000.
(B) Outlays, $436,292,000,000.
(19) Allowances (920):
Fiscal year 2008:
(A) New budget authority, $1,000,000,000.
(B) Outlays, $531,000,000.
Fiscal year 2009:
(A) New budget authority, $0.
(B) Outlays, $307,000,000.
Fiscal year 2010:
(A) New budget authority, -$150,000,000.
(B) Outlays, -$53,000,000.
Fiscal year 2011:
(A) New budget authority, -$200,000,000.
(B) Outlays, -$164,000,000.
Fiscal year 2012:
(A) New budget authority, -$200,000,000.
(B) Outlays, -$178,000,000.
Fiscal year 2013:
(A) New budget authority, -$200,000,000.
(B) Outlays, -$200,000,000.
(20) Undistributed Offsetting Receipts (950):
Fiscal year 2008:
(A) New budget authority, -$86,330,000,000.
(B) Outlays, -$86,330,000,000.
Fiscal year 2009:
(A) New budget authority, -$67,060,000,000.
(B) Outlays, -$67,060,000,000.
Fiscal year 2010:
(A) New budget authority, -$70,645,000,000.
(B) Outlays, -$70,645,000,000.
Fiscal year 2011:
(A) New budget authority, -$73,364,000,000.
(B) Outlays, -$73,364,000,000.
Fiscal year 2012:
(A) New budget authority, -$76,104,000,000.
(B) Outlays, -$76,104,000,000.
Fiscal year 2013:
(A) New budget authority, -$79,691,000,000.
(B) Outlays, -$79,691,000,000.
(21) Overseas Deployments and Other Activities (970):
Fiscal year 2008:
(A) New budget authority, $108,056,000,000.
(B) Outlays, $28,901,000,000.
Fiscal year 2009:
(A) New budget authority, $70,000,000,000.
(B) Outlays, $74,809,000,000.
Fiscal year 2010:
(A) New budget authority, $0.
(B) Outlays, $47,407,000,000.
Fiscal year 2011:
(A) New budget authority, $0.
(B) Outlays, $18,251,000,000.
Fiscal year 2012:
(A) New budget authority, $0.
(B) Outlays, $5,176,000,000.
Fiscal year 2013:
(A) New budget authority, $0.
(B) Outlays, $1,775,000,000.
TITLE II -- RECONCILIATION
SEC. 201. RECONCILIATION IN THE HOUSE OF REPRESENTATIVES.
(a) CHANGES IN MANDATORY SPENDING. -- Not later than September 12, 2008, the House Committee on Ways and Means shall report a reconciliation bill making changes in laws within its jurisdiction sufficient to reduce direct spending by $750,000,000 for the period of fiscal years 2008 through 2013.
(b) CHANGES IN REVENUE. -- Not later than July 15, 2008, the House Committee on Ways and Means shall report a reconciliation bill making changes in laws within its jurisdiction that will reduce total revenues by $70,000,000,000 for fiscal year 2009 and will increase total revenues by $70,000,000,000 for the period of fiscal years 2010 through 2013.
(c) ADJUSTMENTS TO ALLOCATIONS AND AGGREGATES. --
(1) Upon the reporting to the House of any bill that has complied with reconciliation instructions, the chairman of the Committee on the Budget may file with the House appropriately revised allocations under section 302(a) of the Congressional Budget Act of 1974 and revised functional levels and aggregates.
(2) Upon the submission to the House of any conference report recommending a reconciliation bill in which a committee has complied with its reconciliation instructions, the chairman of the Committee on the Budget may file with the House appropriately revised allocations under section 302(a) of such Act and revised functional levels and aggregates.
(3) Allocations and aggregates revised pursuant to this subsection shall be considered to be allocations and aggregates established by the concurrent resolution on the budget pursuant to section 301 of such Act.
TITLE III -- RESERVE FUNDS
SEC. 301. DEFICIT-NEUTRAL RESERVE FUND FOR SCHIP LEGISLATION.
In the House, the chairman of the Committee on the Budget may revise the allocations of a committee or committees, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report, which contains matter within the jurisdiction of the Committee on Energy and Commerce that expands coverage and improves children's health through the State Childrens Health Insurance Program (SCHIP) under title XXI of the Social Security Act and the program under title XIX of such Act (commonly known as Medicaid) and that increases new budget authority that will result in no more than $50,000,000,000 in outlays in fiscal years 2008 through 2013, and others which contain offsets so designated for the purpose of this section within the jurisdiction of another committee or committees, if the combined changes would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 302. DEFICIT-NEUTRAL RESERVE FUND FOR VETERANS AND SERVICEMEMBERS.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that --
(1) enhances medical care for wounded or disabled military personnel or veterans;
(2) maintains affordable health care for military retirees and veterans;
(3) improves disability benefits or evaluations for wounded or disabled military personnel or veterans, including measures to expedite the claims process;
(4) expands eligibility to permit additional disabled military retirees to receive both disability compensation and retired pay;
(5) eliminates the offset between Survivor Benefit Plan annuities and veterans' dependency and indemnity compensation; or
(6) provides or increases benefits for Filipino veterans of World War II or their survivors and dependents; by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 303. DEFICIT-NEUTRAL RESERVE FUND FOR EDUCATION BENEFITS FOR SERVICEMEMBERS, VETERANS, AND THEIR FAMILIES.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that enhances education benefits or assistance for servicemembers (including Active Duty, National Guard, and Reserve), veterans, or their spouses, survivors, or dependents by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 304. DEFICIT-NEUTRAL RESERVE FUND FOR INFRASTRUCTURE INVESTMENT.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides for increased investment in infrastructure projects by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 305. DEFICIT-NEUTRAL RESERVE FUND FOR RENEWABLE ENERGY AND ENERGY EFFICIENCY.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides tax incentives for or otherwise encourages the production of renewable energy or increased energy efficiency; encourages investment in emerging energy or vehicle technologies or carbon capture and sequestration; provides for reductions in greenhouse gas emissions; or facilitates the training of workers for these industries ("green collar jobs") by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 306. DEFICIT-NEUTRAL RESERVE FUND FOR MIDDLE-INCOME TAX RELIEF AND ECONOMIC EQUITY.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides for tax relief for middle-income families and taxpayers or enhanced economic equity, such as extension of the child tax credit, extension of marriage penalty relief, extension of the 10 percent individual income tax bracket, elimination of estate taxes on all but a minute fraction of estates by reforming and substantially increasing the unified credit, extension of the research and experimentation tax credit, extension of the deduction for small business expensing, extension of the deduction for State and local sales taxes, and a tax credit for school construction bonds, by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 307. DEFICIT-NEUTRAL RESERVE FUND FOR REFORM OF THE ALTERNATIVE MINIMUM TAX.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides for reform of the Internal Revenue Code of 1986 by reducing the tax burden of the alternative minimum tax on middle-income families by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 308. DEFICIT-NEUTRAL RESERVE FUND FOR HIGHER EDUCATION.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that makes college more affordable or accessible through reforms to the Higher Education Act of 1965 or other legislation by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 309. DEFICIT-NEUTRAL RESERVE FUND FOR AFFORDABLE HOUSING.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides for an affordable housing fund, offset by reforming the regulation of certain government-sponsored enterprises, by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 310. DEFICIT-NEUTRAL RESERVE FUND FOR MEDICARE IMPROVEMENTS.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that improves the Medicare program for beneficiaries and protects access to care, through measures such as increasing the reimbursement rate for physicians while protecting beneficiaries from associated premium increases and making improvements to the prescription drug program under part D, by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 311. DEFICIT-NEUTRAL RESERVE FUND FOR HEALTH CARE QUALITY, EFFECTIVENESS, AND EFFICIENCY.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that --
(1) provides incentives or other support for adoption of modern information technology, including electronic prescribing, to improve quality and protect privacy in health care;
(2) establishes a new Federal or public-private initiative for research on the comparative effectiveness of different medical interventions; or
(3) provides parity between health insurance coverage of mental health benefits and benefits for medical and surgical services, including parity in public programs;
by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 312. DEFICIT-NEUTRAL RESERVE FUND FOR MEDICAID AND OTHER PROGRAMS.
(a) REGULATIONS AND ADMINISTRATIVE ACTIONS. -- In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that prevents or delays the implementation or administration of regulations or other administrative actions that would affect the Medicaid, SCHIP, or other programs by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
(b) TRANSITIONAL MEDICAL ASSISTANCE AND QUALIFYING INDIVIDUALS. -- In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that extends the transitional medical assistance program or the qualifying individuals program, which are included in title XIX of the Social Security Act, by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 313. DEFICIT-NEUTRAL RESERVE FUND FOR TRADE ADJUSTMENT ASSISTANCE AND UNEMPLOYMENT INSURANCE MODERNIZATION.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that reauthorizes the trade adjustment assistance program to better meet the challenges of globalization or modernizes the unemployment insurance system to improve access to needed benefits by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 314. DEFICIT-NEUTRAL RESERVE FUND FOR COUNTY PAYMENTS LEGISLATION.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides for the reauthorization of the Secure Rural Schools and Community Self Determination Act of 2000 (Public Law 106-393) or makes changes to the Payments in Lieu of Taxes Act of 1976 (Public Law 94-565) by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 315. DEFICIT-NEUTRAL RESERVE FUND FOR SAN JOAQUIN RIVER RESTORATION AND NAVAJO NATION WATER RIGHTS SETTLEMENTS.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that would fulfill the purposes of the San Joaquin River Restoration Settlement Act or implement a Navajo Nation water rights settlement as authorized by the Northwestern New Mexico Rural Water Projects Act by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
SEC. 316. DEFICIT-NEUTRAL RESERVE FUND FOR THE NATIONAL PARK CENTENNIAL FUND.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that provides for the establishment of the National Parks Centennial Fund by the amounts provided in such measure for that purpose if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018
SEC. 317. DEFICIT-NEUTRAL RESERVE FUND FOR CHILD SUPPORT ENFORCEMENT.
In the House, the chairman of the Committee on the Budget may revise the allocations, aggregates, and other appropriate levels in this resolution for any bill, joint resolution, amendment, or conference report that improves Federal child support collection efforts or results in more collected child support reaching families by the amounts provided in such measure if such measure would not increase the deficit or decrease the surplus for the period of fiscal years 2008 through 2013 or for the period of fiscal years 2008 through 2018.
TITLE IV -- BUDGET ENFORCEMENT
SEC. 401. PROGRAM INTEGRITY INITIATIVES.
(a) ADJUSTMENTS TO DISCRETIONARY SPENDING LIMITS. --
(1) CONTINUING DISABILITY REVIEWS AND SUPPLEMENTAL SECURITY INCOME REDETERMINATIONS. -- In the House, prior to consideration of a bill or joint resolution making appropriations for fiscal year 2009 that appropriates $264,000,000 for continuing disability reviews and Supplemental Security Income redeterminations for the Social Security Administration, and provides an additional appropriation of up to $240,000,000, and the amount is designated for continuing disability reviews and Supplemental Security Income redeterminations for the Social Security Administration, the allocation to the Committee on Appropriations shall be increased by the amount of the additional budget authority and outlays resulting from that budget authority for fiscal year 2009.
(2) INTERNAL REVENUE SERVICE TAX COMPLIANCE. -- In the House, prior to consideration of a bill or joint resolution making appropriations for fiscal year 2009 that appropriates $6,997,000,000 to the Internal Revenue Service and the amount is designated to improve compliance with the provisions of the Internal Revenue Code of 1986 and provides an additional appropriation of up to $490,000,000, and the amount is designated to improve compliance with the provisions of the Internal Revenue Code of 1986, the allocation to the Committee on Appropriations shall be increased by the amount of the additional budget authority and outlays resulting from that budget authority for fiscal year 2009.
(3) HEALTH CARE FRAUD AND ABUSE CONTROL PROGRAM. -- In the House, prior to consideration of a bill or joint resolution making appropriations for fiscal year 2009 that appropriates up to $198,000,000 and the amount is designated to the health care fraud and abuse control program at the Department of Health and Human Services, the allocation to the Committee on Appropriations shall be increased by the amount of additional budget authority and outlays resulting from that budget authority for fiscal year 2009.
(4) UNEMPLOYMENT INSURANCE PROGRAM INTEGRITY ACTIVITIES. -- In the House, prior to consideration of a bill or joint resolution making appropriations for fiscal year 2009 that appropriates $10,000,000 for in-person reemployment and eligibility assessments and unemployment insurance improper payment reviews for the Department of Labor and provides an additional appropriation of up to $40,000,000, and the amount is designated for in-person reemployment and eligibility assessments and unemployment insurance improper payment reviews for the Department of Labor, the allocation to the Committee on Appropriations shall be increased by the amount of additional budget authority and outlays resulting from that budget authority for fiscal year 2009.
(b) PROCEDURE FOR ADJUSTMENTS. --
(1) IN GENERAL. -- In the House, prior to consideration of a bill, joint resolution, amendment, or conference report, the chairman of the Committee on the Budget shall make the adjustments set forth in subsection (a) for the incremental new budget authority in that measure and the outlays resulting from that budget authority if that measure meets the requirements set forth in subsection (a), except that no adjustment shall be made for provisions exempted for the purposes of titles III and IV of the Congressional Budget Act of 1974 under section 404 of this resolution.
(2) MATTERS TO BE ADJUSTED. -- The adjustments referred to in paragraph (1) are to be made to --
(A) the allocations made pursuant to the appropriate concurrent resolution on the budget pursuant to section 302(a) of the Congressional Budget Act of 1974; and
(B) the budgetary aggregates as set forth in this resolution.
SEC. 402. OVERSIGHT OF GOVERNMENT PERFORMANCE.
In the House, all committees are directed to review programs within their jurisdiction to root out waste, fraud, and abuse in program spending, giving particular scrutiny to issues raised by Government Accountability Office reports. Based on these oversight efforts and committee performance reviews of programs within their jurisdiction, committees are directed to include recommendations for improved governmental performance in their annual views and estimates reports required under section 301(d) of the Congressional Budget Act of 1974 to the Committee on the Budget.
SEC. 403. POINT OF ORDER AGAINST ADVANCE APPROPRIATIONS.
(a) IN GENERAL. -- In the House, except as provided in subsection (b), a bill or joint resolution making a general appropriation or continuing appropriation, or an amendment thereto or a conference report thereon, may not provide for advance appropriations.
(b) EXCEPTIONS. -- In the House, an advance appropriation may be provided for fiscal year 2010 for programs, projects, activities, or accounts identified in the report to accompany this resolution or the joint explanatory statement of managers to accompany this resolution under the heading "Accounts Identified for Advance Appropriations" in an aggregate amount not to exceed $27,558,000,000 in new budget authority, and for 2011, accounts separately identified under the same heading.
(c) DEFINITION. -- In this section, the term "advance appropriation" means any new discretionary budget authority provided in a bill or joint resolution making general appropriations or any new discretionary budget authority provided in a bill or joint resolution continuing appropriations for fiscal year 2009 that first becomes available for any fiscal year after 2009.
SEC. 404. OVERSEAS DEPLOYMENTS AND EMERGENCY NEEDS.
(a) OVERSEAS DEPLOYMENTS AND RELATED ACTIVITIES. -- In the House, if any bill, joint resolution, amendment, or conference report makes appropriations for fiscal year 2008 or fiscal year 2009 for overseas deployments and related activities, and such amounts are so designated pursuant to this subsection, then new budget authority and outlays resulting therefrom shall not count for the purposes of titles III and IV of the Congressional Budget Act of 1974.
(b) EMERGENCY NEEDS. -- In the House, if any bill, joint resolution, amendment, or conference report makes appropriations for discretionary amounts, and such amounts are designated as necessary to meet emergency needs, then the new budget authority and outlays resulting therefrom shall not count for the purposes of titles III and IV of the Congressional Budget Act of 1974.
SEC. 405. BUDGETARY TREATMENT OF CERTAIN DISCRETIONARY ADMINISTRATIVE EXPENSES.
(a) IN GENERAL. -- In the House, notwithstanding section 302(a)(1) of the Congressional Budget Act of 1974, section 13301 of the Budget Enforcement Act of 1990, and section 4001 of the Omnibus Budget Reconciliation Act of 1989, the joint explanatory statement accompanying the conference report on any concurrent resolution on the budget shall include in its allocation under section 302(a) of the Congressional Budget Act of 1974 to the Committee on Appropriations amounts for the discretionary administrative expenses of the Social Security Administration and of the Postal Service.
(b) SPECIAL RULE. -- In the House, for purposes of applying section 302(f) of the Congressional Budget Act of 1974, estimates of the level of total new budget authority and total outlays provided by a measure shall include any off-budget discretionary amounts.
SEC. 406. APPLICATION AND EFFECT OF CHANGES IN ALLOCATIONS AND AGGREGATES.
(a) APPLICATION. -- Any adjustments of allocations and aggregates made pursuant to this resolution shall --
(1) apply while that measure is under consideration;
(2) take effect upon the enactment of that measure; and
(3) be published in the Congressional Record as soon as practicable.
(b) EFFECT OF CHANGED ALLOCATIONS AND AGGREGATES. -- Revised allocations and aggregates resulting from these adjustments shall be considered for the purposes of the Congressional Budget Act of 1974 as allocations and aggregates contained in this resolution.
(c) BUDGET COMMITTEE DETERMINATIONS. -- In the House, for purposes of this resolution, the levels of new budget authority, outlays, direct spending, new entitlement authority, revenues, deficits, and surpluses for a fiscal year or period of fiscal years shall be determined on the basis of estimates made by the Committee on the Budget.
SEC. 407. ADJUSTMENTS TO REFLECT CHANGES IN CONCEPTS AND DEFINITIONS.
In the House, upon the enactment of any bill or joint resolution providing for a change in concepts or definitions, the chairman of the Committee on the Budget may make adjustments to the levels and allocations in this resolution in accordance with section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985 (as in effect prior to September 30, 2002).
SEC. 408. EXERCISE OF RULEMAKING POWERS.
The House adopts the provisions of this title --
(1) as an exercise of the rulemaking power of the House and as such they shall be considered as part of the rules of the House, and these rules shall supersede other rules of the House only to the extent that they are inconsistent with other such rules of the House; and
(2) with full recognition of the constitutional right of the House to change those rules at any time, in the same manner, and to the same extent as in the case of any other rule of the House.
TITLE V -- POLICY
SEC. 501. POLICY ON MIDDLE-INCOME TAX RELIEF.
It is the policy of this resolution to --
(1) minimize fiscal burdens on middle-income families and their children and grandchildren;
(2) provide immediate relief for the tens of millions of middle-income households who would otherwise be subject to the alternative minimum tax (AMT) under current law, in the context of permanent, revenue-neutral AMT reform; and
(3) support extension of middle-income tax relief and enhanced economic equity through policies such as --
(A) extension of the child tax credit;
(B) extension of marriage penalty relief;
(C) extension of the 10 percent individual income tax bracket;
(D) elimination of estate taxes on all but a minute fraction of estates by reforming and substantially increasing the unified tax credit;
(E) extension of the research and experimentation tax credit;
(F) extension of the deduction for State and local sales taxes;
(G) extension of the deduction for small business expensing; and
(H) enactment of a tax credit for school construction bonds.
This resolution assumes that the cost of enacting such policies is offset by reforms within the Internal Revenue Code of 1986 that promote a fairer distribution of taxes across families and generations, economic efficiency, higher rates of tax compliance to close the "tax gap," and reduced taxpayer burdens through tax simplification.
SEC. 502. POLICY ON DEFENSE PRIORITIES.
It is the policy of this resolution that --
(1) the Administration's budget requests should comply with section 1008, Public Law 109-364, the John Warner National Defense Authorization Act for Fiscal Year 2007, and the Administration should no longer attempt to fund overseas military operations through emergency supplemental appropriations requests;
(2) the Department of Defense should exclude nonwar requirements from its funding requests for Iraq and Afghanistan;
(3) implementing the recommendation of the National Commission on Terrorist Attacks Upon the United States (commonly referred to as the 9/11 Commission) to adequately fund cooperative threat reduction and nuclear nonproliferation programs (securing "loose nukes") is a high priority and should receive far greater emphasis than the President's budget provides;
(4) readiness of our troops, particularly the National Guard and Reserve, is a high priority, and that greater emphasis needs to be placed on mitigating equipment and training shortfalls;
(5) TRICARE fees for military retirees under the age of 65 should not be increased as the President's budget proposes;
(6) military pay and benefits should be enhanced to improve the quality of life of military personnel;
(7) improving military health care services continues to be a high priority and adequate funding to ensure quality health care for returning combat veterans should be provided;
(8) higher priority defense needs could be addressed by funding missile defense at an adequate but lower level, not providing funding for development of space-based missile defense interceptors, and by restraining excessive cost and schedule growth in defense research, development and procurement programs;
(9) the Department of Defense should reassess current defense plans to ensure that weapons developed to counter cold war-era threats are not redundant and are applicable to 21st century threats;
(10) sufficient resources should be provided for the Department of Defense to do an aggressive job of addressing as many as possible of the 1,260 unimplemented recommendations made by the Government Accountability Office (GAO) over the last 7 years to improve practices at the Department of Defense, including investigation of the billions of dollars of obligations, disbursements and overcharges for which the Department of Defense cannot account;
(11) savings from the actions recommended in paragraphs (8) and (10) of this section should be used to fund the priorities identified in paragraphs (3) through (7);
(12) the Department of Defense report to Congress on its assessment of cold war weapons and progress on implementing GAO recommendations as outlined in paragraphs (9) and (10) by a time determined by the appropriate authorizing committees; and
(13) the GAO report to the appropriate congressional committees by the end of the 110th Congress regarding the Department of Defense's progress in implementing its audit recommendations.
TITLE VI -- SENSE OF THE HOUSE
SEC. 601. SENSE OF THE HOUSE ON THE INNOVATION AGENDA AND AMERICA COMPETES ACT.
It is the sense of the House that --
(1) the House should provide sufficient funding so that our Nation may continue to be the world leader in education, innovation and economic growth;
(2) last year, Congress passed and the President signed the America COMPETES Act, bipartisan legislation designed to ensure that American students, teachers, businesses, and workers are prepared to continue leading the world in innovation, research, and technology well into the future;
(3) this resolution supports the efforts authorized in the America COMPETES Act, providing substantially increased funding above the President's requested level for 2009, and increased amounts after 2009 in Function 250 (General Science, Space and Technology) and Function 270 (Energy);
(4) additional increases for scientific research and education are included in Function 500 (Education, Employment, Training and Social Services), Function 550 (Health), Function 300 (Environment and Natural Resources), and Function 370 (Commerce and Housing Credit), all of which receive more funding than the President's budget provides;
(5) because America's greatest resource for innovation resides within classrooms across the country, the increased funding provided in this resolution will support initiatives within the America COMPETES Act to educate tens of thousands of new scientists, engineers, and mathematicians, and place highly qualified teachers in math and science K-12 classrooms; and
(6) because independent scientific research provides the foundation for innovation and future technologies, this resolution will keep us on the path toward doubling funding for the National Science Foundation, basic research in the physical sciences, and collaborative research partnerships, and toward achieving energy independence through the development of clean and sustainable alternative energy technologies.
SEC. 602. SENSE OF THE HOUSE ON SERVICEMEMBERS' AND VETERANS' HEALTH CARE AND OTHER PRIORITIES.
It is the sense of the House that --
(1) the House supports excellent health care for current and former members of the United States Armed Services -- they have served well and honorably and have made significant sacrifices for this Nation;
(2) this resolution provides $48,150,000,000 in discretionary budget authority for 2009 for Function 700 (Veterans Benefits and Services), including veterans' health care, which is $4,888,000,000 more than the 2008 level, $3,602,000,000 more than the Congressional Budget Office's baseline level for 2009, and $3,232,000,000 more than the President's budget for 2009; and also provides more discretionary budget authority than the President's budget in every year after 2009;
(3) this resolution provides funding to continue addressing problems such as those identified at Walter Reed Army Medical Center to improve military and veterans' health care facilities and services;
(4) this resolution assumes the rejection of the health care enrollment fees and pharmaceutical co-payment increases in the President's budget;
(5) this resolution provides additional funding above the President's inadequate budget levels for the Department of Veterans Affairs to research and treat veterans' mental health, post-traumatic stress disorder, and traumatic brain injury; and
(6) this resolution provides additional funding above the President's inadequate budget levels for the Department of Veterans Affairs to improve the speed and accuracy of its processing of disability compensation claims, including funding to hire additional personnel above the President's requested level.
SEC. 603. SENSE OF THE HOUSE ON HOMELAND SECURITY.
It is the sense of the House that --
(1) this resolution assumes additional homeland security funding above the President's requested level for 2009 and every subsequent year;
(2) this resolution assumes funding above the President's requested level for 2009, and additional amounts in subsequent years, in the four budget functions -- Function 400 (Transportation), Function 450 (Community and Regional Development), Function 550 (Health), and Function 750 (Administration of Justice) -- that fund most nondefense homeland security activities; and
(3) the homeland security funding provided in this resolution will help to strengthen the security of our Nation's transportation system, particularly our ports where significant security shortfalls still exist and foreign ports, by expanding efforts to identify and scan all high-risk United States-bound cargo, equip, train and support first responders (including enhancing interoperable communications and emergency management), strengthen border patrol, and increase the preparedness of the public health system.
SEC. 604. SENSE OF THE HOUSE REGARDING LONG-TERM FISCAL REFORM.
It is the sense of the House that --
(1) both the Government Accountability Office and the Congressional Budget Office have warned that the Federal budget is on an unsustainable path of rising deficits and debt;
(2) using recent trend data and reasonable policy assumptions, CBO has projected that the gap between spending and revenues over the next 75 years will reach 6.9 percent of GDP;
(3) publicly held debt will rise from 36 percent today to 400 percent of GDP by the decade beginning in 2050 under CBO's alternative policy scenario;
(4) the most significant factor affecting the long-term Federal fiscal landscape is the expectation that total public and private health spending will continue to grow faster than the economy;
(5) the House calls upon governmental and nongovernmental experts to develop specific options to reform the health care system and control costs, that further research and analysis on topics including comparative effectiveness, health information technology, preventative care, and provider incentives is needed, and that of critical importance is the development of a consensus on the appropriate methods for estimating the budgetary impact and health outcome effects of these proposals; and
(6) immediate policy action is needed to address the long-term fiscal challenges facing the United States, including the rising costs of entitlements, in a manner that is fiscally responsible, equitable, and lasting, and that also honors commitments made to beneficiaries, and that such action should be bipartisan, bicameral, involve both legislative and executive branch participants, as well as public participation, and be conducted in a manner that ensures full, fair, and timely Congressional consideration.
SEC. 605. SENSE OF THE HOUSE REGARDING WASTE, FRAUD, AND ABUSE.
It is the sense of the House that --
(1) all committees should examine programs within their jurisdiction to identify wasteful and fraudulent spending;
(2) title IV of this resolution includes cap adjustments to provide appropriations for agencies that control programs that accounted for a significant share of improper payments reported by Federal agencies: Social Security Administration Continuing Disability Reviews, the Medicare/Medicaid Health Care Fraud and Abuse Control Program, and Unemployment Insurance Program Integrity;
(3) title IV also includes a cap adjustment for the Internal Revenue Services for tax compliance efforts to close the $300,000,000,000 tax gap;
(4) the resolution's deficit-neutral reserve funds require authorizing committees to cut lower priority and wasteful spending to accommodate any new high-priority entitlement benefits; and
(5) title IV of the resolution directs all committees to review the performance of programs within their jurisdiction and report recommendations annually to the Committee on the Budget as part of the views and estimates process required by section 301(d) of the Congressional Budget Act.
SEC. 606. SENSE OF THE HOUSE REGARDING EXTENSION OF THE STATUTORY PAY-AS-YOU-GO RULE.
It is the sense of the House that to reduce the deficit, Congress should extend the PAYGO rules originally enacted in the Budget Enforcement Act of 1990.
SEC. 607. SENSE OF THE HOUSE ON LONG-TERM BUDGETING.
It is the sense of the Congress that the determination of the congressional budget for the United States Government and the President's budget request should include consideration of the Financial Report of the United States Government, especially its information regarding the Governments net operating cost, financial position, and long-term liabilities.
SEC. 608. SENSE OF THE HOUSE REGARDING THE NEED TO MAINTAIN AND BUILD UPON EFFORTS TO FIGHT HUNGER.
It is the sense of the House that --
(1) 35.5 million Americans (12.6 million of them children) are food insecure -- uncertain of having, or unable to acquire, enough food, and that 11.1 million Americans are hungry because of lack of food;
(2) despite the critical contributions of the Department of Agriculture nutrition programs (particularly the food stamp program), which significantly reduced payment error rates while providing help to partially mitigate the effects of rising poverty and unemployment, significant need remains, even among families that receive food stamps;
(3) nearly 25 million people, including more than nine million children and nearly three million seniors, sought emergency food assistance from food pantries, soup kitchens, shelters, and local charities last year;
(4) legislation that passed the House with bipartisan support was an appropriate first step toward ensuring that nutrition assistance keeps up with inflation and rising food prices; and
(5) Department of Agriculture programs that help us fight hunger should be maintained and that the House should continue to seize opportunities to reach Americans in need and to fight hunger.
SEC. 609. SENSE OF THE HOUSE REGARDING AFFORDABLE HEALTH COVERAGE.
It is the sense of the House that --
(1) nearly 47 million Americans, including nine million children, lack health insurance;
(2) people without health insurance are more likely to experience problems getting medical care and to be hospitalized for avoidable health problems;
(3) most Americans receive health coverage through their employers, and a major issue facing all employers is the rising cost of health insurance;
(4) small businesses, which have generated most of the new jobs annually over the last decade, have an especially difficult time affording health coverage, because of higher administrative costs and fewer people over whom to spread the risk of catastrophic costs;
(5) because it is especially costly for small businesses to provide health coverage, their employees make up a large proportion of the Nation's uninsured individuals; and
(6) legislation consistent with the pay-as-you-go principle should be adopted that makes health insurance more affordable and accessible, with attention to the special circumstances affecting employees of small businesses, and that lowers costs and improves the quality of health care by encouraging integration of health information technology tools into the practice of medicine, and by promoting improvements in disease management and disease prevention.
SEC. 610. SENSE OF THE HOUSE REGARDING PAY PARITY.
It is the sense of the House that rates of compensation for civilian employees of the United States should be adjusted at the same time, and in the same proportion, as are rates of compensation for members of the uniformed services.
SEC. 611. SENSE OF THE HOUSE REGARDING SUBPRIME LENDING AND FORECLOSURES.
It is the sense of the House that --
(1) over the last six months, the Nation has experienced a significant increase in the number of homeowners facing the risk of foreclosure with estimates of as many as 2.8 million subprime and other distressed borrowers facing the loss of their homes over the next five years;
(2) the rise in foreclosures not only has an immediate, devastating impact on homeowners and their families, but it also has ripple effects --
(A) local communities experiencing high levels of foreclosures experience deterioration as a result of the large number of vacant foreclosed and abandoned homes;
(B) rising foreclosure rates can accelerate drops in home prices, affecting all homeowners; and
(C) home mortgage default and foreclosure rates increase risk for lenders, further restricting the availability of credit, which can in turn slow economic growth; and
(3) the rise in foreclosures is not only a crisis for subprime borrowers, but a larger problem for communities as a whole, and considering the multi-layered effects of increasing foreclosures, the House should consider steps to address this complex problem.
SEC. 612. SENSE OF HOUSE REGARDING THE IMPORTANCE OF CHILD SUPPORT ENFORCEMENT.
It is the sense of the House that --
(1) additional legislative action is needed to ensure that States have the necessary resources to collect all child support that is owed to families and to allow them to pass 100 percent of support on to families without financial penalty; and
(2) when 100 percent of child support payments are passed to the child, rather than administrative expenses, program integrity is improved and child support participation increases.
- Institutional AuthorsHouse of Representatives
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2008-5138
- Tax Analysts Electronic Citation2008 TNT 48-20