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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3669 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3669

To improve the accuracy and transparency of the Federal budget process.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           December 14, 2011

 Mr. Renacci (for himself, Mr. Quigley, Mr. Bucshon, Mr. Schrader, Mr. 
Owens, Mr. Carney, Mr. Himes, and Mr. Webster) introduced the following 
    bill; which was referred to the Committee on the Budget, and in 
 addition to the Committees on Rules, Oversight and Government Reform, 
 and Ways and Means, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL

 
To improve the accuracy and transparency of the Federal budget process.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Budget Process 
Improvement Act of 2011''.
    (b) Table of Contents.--

Sec. 1. Short title; table of contents.
   TITLE I--IMPROVED ACCURACY AND TRANSPARENCY OF THE FEDERAL BUDGET 
                                PROCESS

Sec. 101. CBO and JCT descriptive analyses for second decade budget 
                            impact.
Sec. 102. OMB reports on unbudgeted fiscal exposures.
Sec. 103. Tax expenditure performance reviews.
Sec. 104. Accrual accounting report.
Sec. 105. Annual revenue stability projection report.
                      TITLE II--BIENNIAL BUDGETING

Sec. 201. Revision of timetable.
Sec. 202. Amendments to the Congressional Budget and Impoundment 
                            Control Act of 1974.
Sec. 203. Amendments to rules of House of Representatives.
Sec. 204. Amendments to title 31, United States Code.
Sec. 205. Two-year appropriations; title and style of appropriations 
                            Acts.
Sec. 206. Multiyear authorizations.
Sec. 207. Government strategic and performance plans on a biennial 
                            basis.
Sec. 208. Biennial appropriation bills.
Sec. 209. Assistance by Federal agencies to standing committees of the 
                            Senate and the House of Representatives.
Sec. 210. Report on two-year fiscal period.
Sec. 211. Special transition period for the 113th Congress.
Sec. 212. Effective date.

   TITLE I--IMPROVED ACCURACY AND TRANSPARENCY OF THE FEDERAL BUDGET 
                                PROCESS

SEC. 101. CBO AND JCT DESCRIPTIVE ANALYSES FOR SECOND DECADE BUDGET 
              IMPACT.

    (a) CBO.--Section 402 of the Congressional Budget Act of 1974 is 
amended by inserting ``(a)'' after ``402.'', by striking the last 
sentence, and by adding at the end the following new subsections:
    ``(b) Whenever the Director of the Congressional Budget Office 
submits a cost estimate under subsection (a) of a bill or resolution, 
the Director shall also provide a descriptive analysis for the second 
decade budget impact of such bill or resolution.
    ``(c) The estimates, comparison, and description so submitted shall 
be included in the report accompanying such bill or resolution if 
timely submitted to such committee before such report is filed.''.
    (b) JCT.--Section 202(f) of the Congressional Budget Act of 1974 is 
amended by inserting ``(1)'' after ``Revenue Estimates.--'' and by 
adding at the end the following new paragraph:
    ``(2) Whenever the Joint Committee on Taxation provides revenue 
estimates to the Congressional Budget Office under paragraph (1), the 
Joint Committee on Taxation shall also provide a descriptive analysis 
for the second decade budget impact.''.

SEC. 102. OMB REPORTS ON UNBUDGETED FISCAL EXPOSURES.

    Not later than July 1 of each year, the Director of the Office of 
Management and Budget, in conjunction with the Secretary of the 
Treasury, shall publish a report on the size, scope, risk, and cost of 
the contingent liabilities of the Government, including the implicit 
guarantees to government sponsored enterprises such as the Federal 
National Mortgage Association and the Federal Home Loan Mortgage 
Corporation.

SEC. 103. TAX EXPENDITURE PERFORMANCE REVIEWS.

    (a) Performance Review Schedule and Reports.--(1) The Secretary of 
the Treasury (hereinafter in this section referred to as the 
``Secretary''), in conjunction with the Director of the Office of 
Management and Budget (hereinafter in this section referred to as the 
``Director''), shall conduct performance reviews of tax expenditures, 
as identified by the Joint Committee on Taxation, on an ongoing basis. 
The Secretary shall develop the schedule for these reviews, such that 
each tax expenditure is reviewed at least once in every four-year 
period. A four-year schedule shall be submitted by the Secretary to 
Congress and to the Director during January of each calendar year.
    (2) Within three months after the enactment of any new tax 
expenditure, the Secretary shall revise the most recent four-year 
schedule of tax expenditure performance reviews and submit them to 
Congress and to the Director.
    (3) Not later than one year after the enactment of this Act, the 
Secretary shall have submitted to Congress and to the Director the 
first four-year schedule and begin the first performance reviews under 
paragraph (1).
    (4) The Secretary shall endeavor to develop a four-year schedule 
that provides for the simultaneous review of tax expenditures that have 
similar policy objectives.
    (b) Reports.--
            (1) The Secretary shall report each of its performance 
        reviews of tax expenditures to Congress and to the Director in 
        quarterly reports and containing all of the performance reviews 
        conducted since the preceding report.
            (2) The Secretary may conduct expedited performance reviews 
        for any tax expenditure that has an estimated annual fiscal 
        impact of less than $1 billion, annually adjusted for 
        inflation, unless the Director requests or the chairs and 
        ranking minority members of the Committees on the Budget of the 
        House of Representatives and the Senate jointly request, in 
        writing, a full review.
            (3) Each performance review, except for expedited 
        performance reviews, shall include the following explanations, 
        descriptions, estimates, analyses, and recommendations:
                    (A) An explanation of the tax expenditure and any 
                relevant economic, social, or other context under which 
                it was first enacted.
                    (B) A description of the intended purpose of the 
                tax expenditure.
                    (C) An analysis of the overall success of the tax 
                expenditure in achieving such purpose, and evidence 
                supporting such analysis.
                    (D) An analysis of the extent to which further 
                extending the tax expenditure, or making it permanent, 
                would contribute to achieving such purpose.
                    (E) A description of the direct and indirect 
                beneficiaries of the tax expenditure, also specifying--
                            (i) any unintended beneficiaries of the tax 
                        expenditure;
                            (ii) the classes of individuals, types of 
                        organizations, or types of industries whose 
                        Federal tax liabilities are directly affected 
                        by the tax expenditure;
                            (iii) the extent to which terminating the 
                        tax expenditure may have negative effects on 
                        the category of taxpayers that currently 
                        benefit from the tax preference and on the 
                        economy; and
                            (iv) the extent to which the termination of 
                        the tax expenditure would affect the 
                        distribution of liability for payments of 
                        Federal taxes.
                    (F) An analysis of whether the tax expenditure is 
                the most cost-effective method for achieving the 
                purpose for which it was intended, and a description of 
                any more cost-effective methods through which such 
                purpose could be accomplished, and in particular the 
                extent to which a direct spending program might be 
                preferable to a tax expenditure, including--
                            (i) whether an outlay program might achieve 
                        the same policy objectives as a tax 
                        expenditure;
                            (ii) whether an outlay program might reduce 
                        deadweight losses and improve economic 
                        efficiency in the national economy; and
                            (iii) whether a direct spending program 
                        might be more or less expense to administer.
                    (G) A description of any unintended effects of the 
                tax expenditure that is useful in understanding the tax 
                expenditure's overall value.
                    (H) A description of any interactions (actual or 
                potential) with other tax expenditures or direct 
                spending programs in the same or related budget 
                function that should be studied further.
                    (I) An estimate of the annual cost in forgone 
                revenues of the tax expenditure, as well as a 
                projection of the cost in foregone revenues for the 
                ensuing ten fiscal years.
                    (J) A description of any further information needed 
                to complete a more thorough examination and analysis of 
                the tax expenditure, and what is necessary to make such 
                information available.
                    (K) A specific recommendation, based on analysis 
                conducted in the performance review, as to whether the 
                tax expenditure should be continued without 
                modification, modified (including converted fully or 
                partly into a direct spending program), scheduled for 
                sunset, reviewed at a later date, or terminated 
                immediately. The Secretary may decline to provide a 
                specific recommendation, but in each such case shall 
                provide an explanation of why a recommendation has not 
                been given.
            (4) An expedited performance review shall include at least 
        the explanations, descriptions, estimates, analyses, and 
        recommendations as listed in subparagraphs (A), (B), (C), (D), 
        (I), (J), and (K) of paragraph (3).
    (c) Committee Hearings.--Not later than 60 days after the 
submission of any performance review report under subsection (b), the 
Committees on Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate shall hold public hearings to 
consider the performance review recommendations contained in that 
report. The Committees on the Budget of the House of Representatives 
and the Senate may also hold hearings on such performance review 
recommendations.
    (d) CBO Comments.--Not later than 60 days after submission of a 
performance review report pursuant to section 204(b) of the 
Congressional Budget Act of 1974, the Director of the Congressional 
Budget Office shall provide to Congress, the Secretary, and the 
Director detailed, written comments on the performance review 
recommendations, stating whether the Director of the Congressional 
Budget Office agrees or disagrees with all or any part of the report 
or, if no opinion is given, providing an explanation of why he has no 
opinion or has not given one.

SEC. 104. ACCRUAL ACCOUNTING REPORT.

    (a) Accrual-Based Accounting System.--The Director of the Office of 
Management and Budget shall develop a proposal for the implementation 
of an accrual-based accounting system for certain portions of the 
budget, excluding--
            (1) insurance;
            (2) environmental liabilities;
            (3) Federal employee pensions;
            (4) retiree health benefits; and
            (5) other budget items where accrual-based accounting would 
        feasibly capture significant future cash resource requirements 
        that are not reflected in the cash-based budget; where 
        appropriate and reasonable.
    (b) Report.--Within one year of the date of enactment of this Act, 
the Director of the Office of Management and Budget shall submit a 
report to Congress setting forth the legislation necessary for the 
implementation of an accrual-based accounting system for part of the 
budget, along with any recommendations regarding its proposed 
legislation.

SEC. 105. ANNUAL REVENUE STABILITY PROJECTION REPORT.

    Not later than July 1 of each year, the Director of the 
Congressional Budget Office, in conjunction with the Joint Committee on 
Taxation, shall publish a report that projects annual Federal revenues 
by source over the next 10 fiscal years and includes a discussion of 
the assumptions used to project such revenues. The Director shall 
transmit the report to the Committee on Appropriations, the Committee 
on the Budget, and the Committee on Ways and Means of the House of 
Representatives for the purpose of considering and setting annual 
budget authority.

                      TITLE II--BIENNIAL BUDGETING

SEC. 201. REVISION OF TIMETABLE.

    Section 300 of the Congressional Budget Act of 1974 (2 U.S.C. 631) 
is amended to read as follows:

                              ``timetable

    ``Sec. 300.  (a) In General.--Except as provided by subsection (b), 
the timetable with respect to the congressional budget process for any 
Congress (beginning with the One Hundred Fourteenth Congress) is as 
follows:

                             ``First Session
On or before:                        Action to be completed:
First Monday in February...........  President submits budget
                                      recommendations.
February 15........................  Congressional Budget Office submits
                                      report to Budget Committees.
Not later than 6 weeks after budget  Committees submit views and
 submission.                          estimates to Budget Committees.
April 1............................  Budget Committees report concurrent
                                      resolution on the biennial budget.
May 15.............................  Congress completes action on
                                      concurrent resolution on the
                                      biennial budget.
May 15.............................  Biennial appropriation bills may be
                                      considered in the House.
June 10............................  House Appropriations Committee
                                      reports last biennial
                                      appropriation bill.
June 30............................  House completes action on biennial
                                      appropriation bills.
October 1..........................  Biennium begins.
 
                              Second Session
On or before:                        Action to be completed:
February 15........................  President submits budget review.
Not later than 6 weeks after         Congressional Budget Office submits
 President submits budget review.     report to Budget Committees.
The last day of the session........  Congress completes action on bills
                                      and resolutions authorizing new
                                      budget authority for the
                                      succeeding biennium.
 

    ``(b) Special Rule.--In the case of any first session of Congress 
that begins in any year during which the term of a President (except a 
President who succeeds himself) begins, the following dates shall 
supersede those set forth in subsection (a):

                             ``First Session
On or before:                        Action to be completed:
First Monday in April..............  President submits budget
                                      recommendations.
April 20...........................  Committees submit views and
                                      estimates to Budget Committees.
May 15.............................  Budget Committees report concurrent
                                      resolution on the biennial budget.
June 1.............................  Congress completes action on
                                      concurrent resolution on the
                                      biennial budget.
June 1.............................  Biennial appropriation bills may be
                                      considered in the House.
July 1.............................  House Appropriations Committee
                                      reports last biennial
                                      appropriation bill.
July 20............................  House completes action on biennial
                                      appropriation bills.
October 1..........................  Biennium begins.''.
 

SEC. 202. AMENDMENTS TO THE CONGRESSIONAL BUDGET AND IMPOUNDMENT 
              CONTROL ACT OF 1974.

    (a) Declaration of Purpose.--Section 2(2) of the Congressional 
Budget and Impoundment Control Act of 1974 (2 U.S.C. 621(2)) is amended 
by striking ``each year'' and inserting ``biennially''.
    (b) Definitions.--
            (1) Budget resolution.--Section 3(4) of such Act (2 U.S.C. 
        622(4)) is amended by striking ``fiscal year'' each place it 
        appears and inserting ``biennium''.
            (2) Biennium.--Section 3 of such Act (2 U.S.C. 622) is 
        amended by adding at the end the following new paragraph:
            ``(11) The term `biennium' means the period of 2 
        consecutive fiscal years beginning on October 1 of any odd-
        numbered year.''.
    (c) Biennial Concurrent Resolution on the Budget.--
            (1) Contents of resolution.--Section 301(a) of such Act (2 
        U.S.C. 632(a)) is amended--
                    (A) in the matter preceding paragraph (1) by--
                            (i) striking ``April 15 of each year'' and 
                        inserting ``May 15 of each odd-numbered year'';
                            (ii) striking ``the fiscal year beginning 
                        on October 1 of such year'' the first place it 
                        appears and inserting ``the biennium beginning 
                        on October 1 of such year''; and
                            (iii) striking ``the fiscal year beginning 
                        on October 1 of such year'' the second place it 
                        appears and inserting ``each fiscal year in 
                        such period'';
                    (B) in paragraph (6), by striking ``for the fiscal 
                year'' and inserting ``for each fiscal year in the 
                biennium''; and
                    (C) in paragraph (7), by striking ``for the fiscal 
                year'' and inserting ``for each fiscal year in the 
                biennium''.
            (2) Additional matters.--Section 301(b) of such Act (2 
        U.S.C. 632(b)) is amended--
                    (A) in paragraph (3), by striking ``for such fiscal 
                year'' and inserting ``for either fiscal year in such 
                biennium''; and
                    (B) in paragraph (7), by striking ``for the first 
                fiscal year'' and inserting ``for each fiscal year in 
                the biennium''.
            (3) Views of other committees.--Section 301(d) of such Act 
        (2 U.S.C. 632(d)) is amended by inserting ``(or, if applicable, 
        as provided by section 300(b))'' after ``United States Code''.
            (4) Hearings.--Section 301(e)(1) of such Act (2 U.S.C. 
        632(e)) is amended by--
                    (A) striking ``fiscal year'' and inserting 
                ``biennium''; and
                    (B) inserting after the second sentence the 
                following: ``On or before April 1 of each odd-numbered 
                year (or, if applicable, as provided by section 
                300(b)), the Committee on the Budget of each House 
                shall report to its House the concurrent resolution on 
                the budget referred to in subsection (a) for the 
                biennium beginning on October 1 of that year.''.
            (5) Goals for reducing unemployment.--Section 301(f) of 
        such Act (2 U.S.C. 632(f)) is amended by striking ``fiscal 
        year'' each place it appears and inserting ``biennium''.
            (6) Economic assumptions.--Section 301(g)(1) of such Act (2 
        U.S.C. 632(g)(1)) is amended by striking ``for a fiscal year'' 
        and inserting ``for a biennium''.
            (7) Section heading.--The section heading of section 301 of 
        such Act is amended by striking ``annual'' and inserting 
        ``biennial''.
            (8) Table of contents.--The item relating to section 301 in 
        the table of contents set forth in section 1(b) of such Act is 
        amended by striking ``Annual'' and inserting ``Biennial''.
    (d) Committee Allocations.--Section 302 of such Act (2 U.S.C. 633) 
is amended--
            (1) in subsection (a)(1) by--
                    (A) striking ``for the first fiscal year of the 
                resolution,'' and inserting ``for each fiscal year in 
                the biennium,'';
                    (B) striking ``for that period of fiscal years'' 
                and inserting ``for all fiscal years covered by the 
                resolution''; and
                    (C) striking ``for the fiscal year of that 
                resolution'' and inserting ``for each fiscal year in 
                the biennium'';
            (2) in subsection (a)(5), by striking ``April 15'' and 
        inserting ``May 15'';
            (3) in subsection (f)(1), by striking ``for a fiscal year'' 
        and inserting ``for a biennium'';
            (4) in subsection (f)(1), by striking ``first fiscal year'' 
        and inserting ``either fiscal year of the biennium'';
            (5) in subsection (f)(2)(A), by--
                    (A) striking ``first fiscal year'' and inserting 
                ``each fiscal year of the biennium''; and
                    (B) striking ``the total of fiscal years'' and 
                inserting ``the total of all fiscal years covered by 
                the resolution''; and
            (6) in subsection (g)(1)(A), by striking ``April'' and 
        inserting ``May''.
    (e) Section 303 Point of Order.--
            (1) In general.--Section 303(a) of such Act (2 U.S.C. 
        634(a)) is amended by striking ``for a fiscal year'' and 
        inserting ``for a biennium'' and by striking ``the first fiscal 
        year'' and inserting ``each fiscal year of the biennium''.
            (2) Exceptions in the house.--Section 303(b) of such Act (2 
        U.S.C. 634(b)) is amended--
                    (A) in paragraph (1)(A), by striking ``the budget 
                year'' and inserting ``the biennium'';
                    (B) in paragraph (1)(B), by striking ``the fiscal 
                year'' and inserting ``the biennium''; and
                    (C) in paragraph (2), by inserting ``(or June 1 
                whenever section 300(b) is applicable)''.
            (3) Application to the senate.--Section 303(c)(1) of such 
        Act (2 U.S.C. 634(c)) is amended by--
                    (A) striking ``fiscal year'' and inserting 
                ``biennium''; and
                    (B) striking ``that year'' and inserting ``each 
                fiscal year of that biennium''.
    (f) Permissible Revisions of Concurrent Resolutions on the 
Budget.--Section 304 of such Act (2 U.S.C. 635) is amended--
            (1) by striking ``fiscal year'' the first two places it 
        appears and inserting ``biennium'';
            (2) by striking ``for such fiscal year''; and
            (3) by inserting before the period ``for such biennium''.
    (g) Procedures for Consideration of Budget Resolutions.--Section 
305(a)(3) of such Act (2 U.S.C. 636(b)(3)) is amended by striking 
``fiscal year'' and inserting ``biennium''.
    (h) Completion of House Committee Action on Appropriation Bills.--
Section 307 of such Act (2 U.S.C. 638) is amended--
            (1) by striking ``each year'' and inserting ``each odd-
        numbered year (or, if applicable, as provided by section 
        300(b), July 1)'';
            (2) by striking ``annual'' and inserting ``biennial'';
            (3) by striking ``fiscal year'' and inserting ``biennium''; 
        and
            (4) by striking ``that year'' and inserting ``each odd-
        numbered year''.
    (i) Quarterly Budget Reports.--Section 308 of such Act (2 U.S.C. 
639) is amended by adding at the end the following new subsection:
    ``(d) Quarterly Budget Reports.--The Director of the Congressional 
Budget Office shall, as soon as practicable after the completion of 
each quarter of the fiscal year, prepare an analysis comparing 
revenues, spending, and the deficit or surplus for the current fiscal 
year to assumptions included in the congressional budget resolution. In 
preparing this report, the Director of the Congressional Budget Office 
shall combine actual budget figures to date with projected revenue and 
spending for the balance of the fiscal year. The Director of the 
Congressional Budget Office shall include any other information in this 
report that it deems useful for a full understanding of the current 
fiscal position of the Federal Government. The reports mandated by this 
subsection shall be transmitted by the Director to the Senate and House 
Committees on the Budget, and the Congressional Budget Office shall 
make such reports available to any interested party upon request.''.
    (j) Completion of House Action on Regular Appropriation Bills.--
Section 309 of such Act (2 U.S.C. 640) is amended--
            (1) by striking ``It'' and inserting ``Except whenever 
        section 300(b) is applicable, it'';
            (2) by inserting ``of any odd-numbered calendar year'' 
        after ``July'';
            (3) by striking ``annual'' and inserting ``biennial''; and
            (4) by striking ``fiscal year'' and inserting ``biennium''.
    (k) Reconciliation Process.--Section 310 of such Act (2 U.S.C. 641) 
is amended--
            (1) in subsection (a), in the matter preceding paragraph 
        (1), by striking ``any fiscal year'' and inserting ``any 
        biennium'';
            (2) in subsection (a)(1), by striking ``such fiscal year'' 
        each place it appears and inserting ``any fiscal year covered 
        by such resolution''; and
            (3) by striking subsection (f) and redesignating subsection 
        (g) as subsection (f).
    (l) Section 311 Point of Order.--
            (1) In the house.--Section 311(a)(1) of such Act (2 U.S.C. 
        642(a)) is amended--
                    (A) by striking ``for a fiscal year'' and inserting 
                ``for a biennium'';
                    (B) by striking ``the first fiscal year'' each 
                place it appears and inserting ``either fiscal year of 
                the biennium''; and
                    (C) by striking ``that first fiscal year'' and 
                inserting ``each fiscal year in the biennium''.
            (2) In the senate.--Section 311(a)(2) of such Act is 
        amended--
                    (A) in subparagraph (A), by striking ``for the 
                first fiscal year'' and inserting ``for either fiscal 
                year of the biennium''; and
                    (B) in subparagraph (B)--
                            (i) by striking ``that first fiscal year'' 
                        the first place it appears and inserting ``each 
                        fiscal year in the biennium''; and
                            (ii) by striking ``that first fiscal year 
                        and the ensuing fiscal years'' and inserting 
                        ``all fiscal years''.
            (3) Social security levels.--Section 311(a)(3) of such Act 
        is amended by--
                    (A) striking ``for the first fiscal year'' and 
                inserting ``each fiscal year in the biennium''; and
                    (B) striking ``that fiscal year and the ensuing 
                fiscal years'' and inserting ``all fiscal years''.
    (m) Maximum Deficit Amount Point of Order.--Section 312(c) of the 
Congressional Budget Act of 1974 (2 U.S.C. 643) is amended--
            (1) by striking ``for a fiscal year'' and inserting ``for a 
        biennium'';
            (2) in paragraph (1), by striking ``first fiscal year'' and 
        inserting ``either fiscal year in the biennium'';
            (3) in paragraph (2), by striking ``that fiscal year'' and 
        inserting ``either fiscal year in the biennium''; and
            (4) in the matter following paragraph (2), by striking 
        ``that fiscal year'' and inserting ``the applicable fiscal 
        year''.

SEC. 203. AMENDMENTS TO RULES OF HOUSE OF REPRESENTATIVES.

    (a) Clause 4(a)(1)(A) of rule X of the Rules of the House of 
Representatives is amended by inserting ``odd-numbered'' after 
``each''.
    (b) Clause 4(a)(4) of rule X of the Rules of the House of 
Representatives is amended by striking ``fiscal year'' and inserting 
``biennium''.
    (c) Clause 4(b)(2) of rule X of the Rules of the House of 
Representatives is amended by striking ``each fiscal year'' and 
inserting ``the biennium''.
    (d) Clause 4(b) of rule X of the Rules of the House of 
Representatives is amended by striking ``and'' at the end of 
subparagraph (5), by striking the period and inserting ``; and'' at the 
end of subparagraph (6), and by adding at the end the following new 
subparagraph:
    ``(7) use the second session of each Congress to study issues with 
long-term budgetary and economic implications, which would include--
            ``(A) hold hearings to receive testimony from committees of 
        jurisdiction to identify problem areas and to report on the 
        results of oversight; and
            ``(B) by January 1 of each odd-number year, issuing a 
        report to the Speaker which identifies the key issues facing 
        the Congress in the next biennium.''.
    (e) Clause 11(i) of rule X of the Rules of the House of 
Representatives is amended by striking ``during the same or preceding 
fiscal year''.
    (f) Clause 4(e) of rule X of the Rules of the House of 
Representatives is amended by striking ``annually'' each place it 
appears and inserting ``biennially'' and by striking ``annual'' and 
inserting ``biennial''.
    (g) Clause 4(f) of rule X of the Rules of the House of 
Representatives is amended--
            (1) by inserting ``during each odd-numbered year'' after 
        ``the submission of budget by the President'';
            (2) by striking ``fiscal year'' the first place it appears 
        and inserting ``biennium''; and
            (3) by striking ``that fiscal year'' and inserting ``each 
        fiscal year in such ensuing biennium''.
    (h) Clause 3(d)(2)(A) of rule XIII of the Rules of the House of 
Representatives is amended by striking ``five'' both places it appears 
and inserting ``six''.
    (i) Clause 5(a)(1) of rule XIII of the Rules of the House of 
Representatives is amended by striking ``fiscal year after September 15 
in the preceding fiscal year'' and inserting ``biennium after September 
15 of the year in which such biennium begins''.

SEC. 204. AMENDMENTS TO TITLE 31, UNITED STATES CODE.

    (a) Definition.--Section 1101 of title 31, United States Code, is 
amended by adding at the end thereof the following new paragraph:
            ``(3) `biennium' has the meaning given to such term in 
        paragraph (11) of section 3 of the Congressional Budget and 
        Impoundment Control Act of 1974 (2 U.S.C. 622(11)).''.
    (b) Budget Contents and Submission to the Congress.--
            (1) Schedule.--The matter preceding paragraph (1) in 
        section 1105(a) of title 31, United States Code, is amended to 
        read as follows:
    ``(a) On or before the first Monday in February of each odd-
numbered year (or, if applicable, as provided by section 300(b) of the 
Congressional Budget Act of 1974), beginning with the One Hundred 
Fourteenth Congress, the President shall transmit to the Congress, the 
budget for the biennium beginning on October 1 of such calendar year. 
The budget transmitted under this subsection shall include a budget 
message and summary and supporting information. The President shall 
include in each budget the following:''.
            (2) Expenditures.--Section 1105(a)(5) of title 31, United 
        States Code, is amended by striking ``the fiscal year for which 
        the budget is submitted and the 4 fiscal years after that 
        year'' and inserting ``each fiscal year in the biennium for 
        which the budget is submitted and in the succeeding 4 years''.
            (3) Receipts.--Section 1105(a)(6) of title 31, United 
        States Code, is amended by striking ``the fiscal year for which 
        the budget is submitted and the 4 fiscal years after that 
        year'' and inserting ``each fiscal year in the biennium for 
        which the budget is submitted and in the succeeding 4 years''.
            (4) Balance statements.--Section 1105(a)(9)(C) of title 31, 
        United States Code, is amended by striking ``the fiscal year'' 
        and inserting ``each fiscal year in the biennium''.
            (5) Government functions and activities.--Section 
        1105(a)(12) of title 31, United States Code, is amended in 
        subparagraph (A), by striking ``the fiscal year'' and inserting 
        ``each fiscal year in the biennium''.
            (6) Allowances.--Section 1105(a)(13) of title 31, United 
        States Code, is amended by striking ``the fiscal year'' and 
        inserting ``each fiscal year in the biennium''.
            (7) Allowances for unanticipated and uncontrollable 
        expenditures.--Section 1105(a)(14) of title 31, United States 
        Code, is amended by striking ``that year'' and inserting ``each 
        fiscal year in the biennium for which the budget is 
        submitted''.
            (8) Tax expenditures.--Section 1105(a)(16) of title 31, 
        United States Code, is amended by striking ``the fiscal year'' 
        and inserting ``each fiscal year in the biennium''.
            (9) Estimates for future years.--Section 1105(a)(17) of 
        title 31, United States Code, is amended--
                    (A) by striking ``the fiscal year following the 
                fiscal year'' and inserting ``each fiscal year in the 
                biennium following the biennium'';
                    (B) by striking ``that following fiscal year'' and 
                inserting ``each such fiscal year''; and
                    (C) by striking ``fiscal year before the fiscal 
                year'' and inserting ``biennium before the biennium''.
            (10) Prior year outlays.--Section 1105(a)(18) of title 31, 
        United States Code, is amended--
                    (A) by striking ``the prior fiscal year'' and 
                inserting ``each of the 2 most recently completed 
                fiscal years,'';
                    (B) by striking ``for that year'' and inserting 
                ``with respect to those fiscal years''; and
                    (C) by striking ``in that year'' and inserting ``in 
                those fiscal years''.
            (11) Prior year receipts.--Section 1105(a)(19) of title 31, 
        United States Code, is amended--
                    (A) by striking ``the prior fiscal year'' and 
                inserting ``each of the 2 most recently completed 
                fiscal years'';
                    (B) by striking ``for that year'' and inserting 
                ``with respect to those fiscal years''; and
                    (C) by striking ``in that year'' each place it 
                appears and inserting ``in those fiscal years''.
    (c) Estimated Expenditures of Legislative and Judicial Branches.--
Section 1105(b) of title 31, United States Code, is amended by striking 
``each year'' and inserting ``each even numbered year''.
    (d) Recommendations To Meet Estimated Deficiencies.--Section 
1105(c) of title 31, United States Code, is amended--
            (1) by striking ``the fiscal year for'' the first place it 
        appears and inserting ``each fiscal year in the biennium for'';
            (2) by striking ``the fiscal year for'' the second place it 
        appears and inserting ``each fiscal year of the biennium, as 
        the case may be,''; and
            (3) by striking ``that year'' and inserting ``for each year 
        of the biennium''.
    (e) Capital Investment Analysis.--Section 1105(e)(1) of title 31, 
United States Code, is amended by striking ``ensuing fiscal year'' and 
inserting ``biennium to which such budget relates''.
    (f) Supplemental Budget Estimates and Changes.--
            (1) In general.--Section 1106(a) of title 31, United States 
        Code, is amended--
                    (A) in the matter preceding paragraph (1), by--
                            (i) inserting ``and before February 15 of 
                        each even numbered year'' after ``Before July 
                        16 of each year''; and
                            (ii) striking ``fiscal year'' and inserting 
                        ``biennium'';
                    (B) in paragraph (1), by striking ``that fiscal 
                year'' and inserting ``each fiscal year in such 
                biennium'';
                    (C) in paragraph (2), by striking ``4 fiscal years 
                following the fiscal year'' and inserting ``4 fiscal 
                years following the biennium''; and
                    (D) in paragraph (3), by striking ``fiscal year'' 
                and inserting ``biennium''.
            (2) Changes.--Section 1106(b) of title 31, United States 
        Code, is amended by--
                    (A) striking ``the fiscal year'' and inserting 
                ``each fiscal year in the biennium''; and
                    (B) inserting ``and before February 15 of each even 
                numbered year'' after ``Before July 16 of each year''.
    (g) Current Programs and Activities Estimates.--
            (1) The president.--Section 1109(a) of title 31, United 
        States Code, is amended--
                    (A) by striking ``On or before the first Monday 
                after January 3 of each year (on or before February 5 
                in 1986)'' and inserting ``At the same time the budget 
                required by section 1105 is submitted for a biennium''; 
                and
                    (B) by striking ``the following fiscal year'' and 
                inserting ``each fiscal year of such period''.
            (2) Joint economic committee.--Section 1109(b) of title 31, 
        United States Code, is amended by striking ``March 1 of each 
        year'' and inserting ``within 6 weeks of the President's budget 
        submission for each odd-numbered year (or, if applicable, as 
        provided by section 300(b) of the Congressional Budget Act of 
        1974)''.
    (h) Year-Ahead Requests for Authorizing Legislation.--Section 1110 
of title 31, United States Code, is amended by--
            (1) striking ``May 16'' and inserting ``March 31''; and
            (2) striking ``year before the year in which the fiscal 
        year begins'' and inserting ``calendar year preceding the 
        calendar year in which the biennium begins''.

SEC. 205. TWO-YEAR APPROPRIATIONS; TITLE AND STYLE OF APPROPRIATIONS 
              ACTS.

    Section 105 of title 1, United States Code, is amended to read as 
follows:
``Sec. 105. Title and style of appropriations Acts
    ``(a) The style and title of all Acts making appropriations for the 
support of the Government shall be as follows: `An Act making 
appropriations (here insert the object) for each fiscal year in the 
biennium of fiscal years (here insert the fiscal years of the 
biennium).'.
    ``(b) All Acts making regular appropriations for the support of the 
Government shall be enacted for a biennium and shall specify the amount 
of appropriations provided for each fiscal year in such period.
    ``(c) For purposes of this section, the term `biennium' has the 
same meaning as in section 3(11) of the Congressional Budget and 
Impoundment Control Act of 1974 (2 U.S.C. 622(11)).''.

SEC. 206. MULTIYEAR AUTHORIZATIONS.

    (a) In General.--Title III of the Congressional Budget Act of 1974 
is amended by adding at the end the following new section:

              ``multiyear authorizations of appropriations

    ``Sec. 316.  (a) Point of Order.--(1)(A) It shall not be in order 
in the House of Representatives or the Senate to consider any measure 
that contains a specific authorization of appropriations for any 
purpose unless the measure includes such a specific authorization of 
appropriations for that purpose for not less than each fiscal year in 
one or more bienniums.
    ``(B) For purposes of this paragraph, a specific authorization of 
appropriations is an authorization for the enactment of an amount of 
appropriations or amounts not to exceed an amount of appropriations 
(whether stated as a sum certain, as a limit, or as such sums as may be 
necessary) for any purpose for a fiscal year.
    ``(2) Paragraph (1) does not apply with respect to an authorization 
of appropriations for a single fiscal year for any program, project, or 
activity if the measure containing that authorization includes a 
provision expressly stating the following: `Congress finds that no 
authorization of appropriation will be required for [Insert name of 
applicable program, project, or activity] for any subsequent fiscal 
year.'.
    ``(3) For purposes of this subsection, the term `measure' means a 
bill, joint resolution, amendment, motion, or conference report.''.
    (b) Amendment to Table of Contents.--The table of contents set 
forth in section 1(b) of the Congressional Budget and Impoundment 
Control Act of 1974 is amended by adding after the item relating to 
section 315 the following new item:

``Sec. 316. Multiyear authorizations of appropriations.''.

SEC. 207. GOVERNMENT STRATEGIC AND PERFORMANCE PLANS ON A BIENNIAL 
              BASIS.

    (a) Strategic Plans.--Section 306 of title 5, United States Code, 
is amended--
            (1) in subsection (a), by striking ``September 30, 1997'' 
        and inserting ``September 30, 2014'';
            (2) in subsection (b)--
                    (A) by striking ``at least every three years'' and 
                inserting ``at least every 4 years''; and
                    (B) by striking ``five years forward'' and 
                inserting ``six years forward''; and
            (3) in subsection (c), by inserting a comma after 
        ``section'' the second place it appears and adding ``including 
        a strategic plan submitted by September 30, 2014, meeting the 
        requirements of subsection (a)''.
    (b) Budget Contents and Submission to Congress.--Paragraph (28) of 
section 1105(a) of title 31, United States Code, is amended by striking 
``beginning with fiscal year 1999, a'' and inserting ``beginning with 
fiscal year 2016, a biennial''.
    (c) Performance Plans.--Section 1115 of title 31, United States 
Code, is amended--
            (1) in subsection (a)--
                    (A) in the matter before paragraph (1) by striking 
                ``an annual'' and inserting ``a biennial'';
                    (B) in paragraph (1) by inserting after ``program 
                activity'' the following: ``for both years 1 and 2 of 
                the biennial plan'';
                    (C) in paragraph (5) by striking ``and'' after the 
                semicolon;
                    (D) in paragraph (6) by striking the period and 
                inserting a semicolon; and inserting ``and'' after the 
                inserted semicolon; and
                    (E) by adding after paragraph (6) the following:
            ``(7) cover each fiscal year of the biennium beginning with 
        the first fiscal year of the next biennial budget cycle.'';
            (2) in subsection (d) by striking ``annual'' and inserting 
        ``biennial''; and
            (3) in paragraph (6) of subsection (f) by striking 
        ``annual'' and inserting ``biennial''.
    (d) Managerial Accountability and Flexibility.--Section 9703 of 
title 31, United States Code, relating to managerial accountability, is 
amended--
            (1) in subsection (a)--
                    (A) in the first sentence by striking ``Beginning 
                with fiscal year 1999, the'' and inserting ``Beginning 
                with fiscal year 2016, the biennial'' and by striking 
                ``annual''; and
                    (B) by striking ``section 1105(a)(29)'' and 
                inserting ``section 1105(a)(28)'';
            (2) in subsection (e)--
                    (A) in the first sentence by striking ``one or'' 
                before ``years'';
                    (B) in the second sentence by striking ``a 
                subsequent year'' and inserting ``for a subsequent 2-
                year period''; and
                    (C) in the third sentence by striking ``three'' and 
                inserting ``four''.
    (e) Pilot Projects for Performance Budgeting.--Section 1119 of 
title 31, United States Code, is amended--
            (1) in paragraph (1) of subsection (d), by striking 
        ``annual'' and inserting ``biennial''; and
            (2) in subsection (e), by striking ``annual'' and inserting 
        ``biennial''.
    (f) Strategic Plans.--Section 2802 of title 39, United States Code, 
is amended--
            (1) in subsection (a), by striking ``September 30, 1997'' 
        and inserting ``September 30, 2014'';
            (2) in subsection (b), by striking ``at least every three 
        years'' and inserting ``at least every 4 years'';
            (3) by striking ``five years forward'' and inserting ``six 
        years forward''; and
            (4) in subsection (c), by inserting a comma after 
        ``section'' the second place it appears and inserting 
        ``including a strategic plan submitted by September 30, 2014, 
        meeting the requirements of subsection (a)''.
    (g) Performance Plans.--Section 2803(a) of title 39, United States 
Code, is amended--
            (1) in the matter before paragraph (1), by striking ``an 
        annual'' and inserting ``a biennial'';
            (2) in paragraph (1), by inserting after ``program 
        activity'' the following: ``for both years 1 and 2 of the 
        biennial plan'';
            (3) in paragraph (5), by striking ``and'' after the 
        semicolon;
            (4) in paragraph (6), by striking the period and inserting 
        ``; and''; and
            (5) by adding after paragraph (6) the following:
            ``(7) cover each fiscal year of the biennium beginning with 
        the first fiscal year of the next biennial budget cycle.''.
    (h) Committee Views of Plans and Reports.--Section 301(d) of the 
Congressional Budget Act (2 U.S.C. 632(d)) is amended by adding at the 
end ``Each committee of the Senate or the House of Representatives 
shall review the strategic plans, performance plans, and performance 
reports, required under section 306 of title 5, United States Code, and 
sections 1115 and 1116 of title 31, United States Code, of all agencies 
under the jurisdiction of the committee. Each committee may provide its 
views on such plans or reports to the Committee on the Budget of the 
applicable House.''.
    (i) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        take effect on September 30, 2014.
            (2) Agency actions.--Effective on and after the date of 
        enactment of this Act, each agency shall take such actions as 
        necessary to prepare and submit any plan or report in 
        accordance with the amendments made by it.

SEC. 208. BIENNIAL APPROPRIATION BILLS.

    (a) In the House of Representatives.--(1) Clause 2(a) of rule XXI 
of the Rules of the House of Representatives is amended by adding at 
the end the following new subparagraph:
    ``(3)(A) Except as provided by subdivision (B), an appropriation 
may not be reported in a general appropriation bill (other than a 
supplemental appropriation bill), and may not be in order as an 
amendment thereto, unless it provides new budget authority or 
establishes a level of obligations under contract authority for each 
fiscal year of a biennium.
    ``(B) Subdivision (A) does not apply with respect to an 
appropriation for a single fiscal year for any program, project, or 
activity if the bill or amendment thereto containing that appropriation 
includes a provision expressly stating the following: `Congress finds 
that no additional funding beyond one fiscal year will be required and 
the [Insert name of applicable program, project, or activity] will be 
completed or terminated after the amount provided has been expended.'.
    ``(C) For purposes of paragraph (b), the statement set forth in 
subdivision (B) with respect to an appropriation for a single fiscal 
year for any program, project, or activity may be included in a general 
appropriation bill or amendment thereto.''.
    (2) Clause 5(b)(1) of rule XXII of the House of Representatives is 
amended by striking ``or (c)'' and inserting ``or (3) or 2(c)''.
    (b) In the Senate.--(1) Title III of the Congressional Budget Act 
of 1974 (2 U.S.C. 631 et seq.) is amended by adding at the end the 
following:

            ``consideration of biennial appropriation bills

    ``Sec. 317. It shall not be in order in the Senate in any odd-
numbered year to consider any regular appropriation bill providing new 
budget authority or a limitation on obligations under the jurisdiction 
of the Committee on Appropriations for only the first fiscal year of a 
biennium, unless the program, project, or activity for which the new 
budget authority or obligation limitation is provided will require no 
additional authority beyond one year and will be completed or 
terminated after the amount provided has been expended.''.
    (2) The table of contents set forth in section 1(b) of the 
Congressional Budget and Impoundment Control Act of 1974 is amended by 
adding after the item relating to section 316 the following new item:

``Sec. 317. Consideration of biennial appropriation bills.''.

SEC. 209. ASSISTANCE BY FEDERAL AGENCIES TO STANDING COMMITTEES OF THE 
              SENATE AND THE HOUSE OF REPRESENTATIVES.

    (a) Information Regarding Agency Appropriations Requests.--To 
assist each standing committee of the House of Representatives and the 
Senate in carrying out its responsibilities, the head of each Federal 
agency which administers the laws or parts of laws under the 
jurisdiction of such committee shall provide to such committee such 
studies, information, analyses, reports, and assistance as may be 
requested by the chairman and ranking minority member of the committee.
    (b) Information Regarding Agency Program Administration.--To assist 
each standing committee of the House of Representatives and the Senate 
in carrying out its responsibilities, the head of any agency shall 
furnish to such committee documentation, containing information 
received, compiled, or maintained by the agency as part of the 
operation or administration of a program, or specifically compiled 
pursuant to a request in support of a review of a program, as may be 
requested by the chairman and ranking minority member of such 
committee.
    (c) Summaries by Comptroller General.--Within thirty days after the 
receipt of a request from a chairman and ranking minority member of a 
standing committee having jurisdiction over a program being reviewed 
and studied by such committee under this section, the Comptroller 
General of the United States shall furnish to such committee summaries 
of any audits or reviews of such program which the Comptroller General 
has completed during the preceding six years.
    (d) Congressional Assistance.--Consistent with their duties and 
functions under law, the Comptroller General of the United States, the 
Director of the Congressional Budget Office, and the Director of the 
Congressional Research Service shall continue to furnish (consistent 
with established protocols) to each standing committee of the House of 
Representatives or the Senate such information, studies, analyses, and 
reports as the chairman and ranking minority member may request to 
assist the committee in conducting reviews and studies of programs 
under this section.

SEC. 210. REPORT ON TWO-YEAR FISCAL PERIOD.

    Not later than 180 days after the date of enactment of this Act, 
the Director of the Office of Management and Budget shall--
            (1) determine the impact and feasibility of changing the 
        definition of a fiscal year and the budget process based on 
        that definition to a 2-year fiscal period with a biennial 
        budget process based on the 2-year period; and
            (2) report the findings of the study to the Committees on 
        the Budget of the House of Representatives and the Senate and 
        the Committee on Rules of the House of Representatives.

SEC. 211. SPECIAL TRANSITION PERIOD FOR THE 113TH CONGRESS.

    (a) President's Budget Submission for Fiscal Year 2014.--The budget 
submission of the President pursuant to section 1105(a) of title 31, 
United States Code, for fiscal year 2014 shall include the following:
            (1) An identification of the budget accounts for which an 
        appropriation should be made for each fiscal year of the fiscal 
        year 2014-2015 biennium.
            (2) Budget authority that should be provided for each such 
        fiscal year for the budget accounts identified under paragraph 
        (1).
    (b) Review and Recommendations of the Committees on 
Appropriations.--The Committee on Appropriations of the House of 
Representatives and the Senate shall review the items included pursuant 
to subsection (a) in the budget submission of the President for fiscal 
year 2014 and include its recommendations thereon in its views and 
estimates made under section 301(d) of the Congressional Budget Act of 
1974 within 6 weeks of that budget submission.
    (c) Actions by the Committees on the Budget.--(1) The Committee on 
the Budget of the House of Representatives and the Senate shall review 
the items included pursuant to subsection (a) in the budget submission 
of the President for fiscal year 2014 and the recommendations submitted 
by the Committee on Appropriations of its House pursuant to subsection 
(b) included in its views and estimates made under section 301(d) of 
the Congressional Budget Act of 1974.
    (2) The report of the Committee on the Budget of each House 
accompanying the concurrent resolution on the budget for fiscal year 
2014 and the joint explanatory statement of managers accompanying such 
resolution shall also include allocations to the Committee on 
Appropriations of its House of total new budget authority and total 
outlays (which shall be deemed to be made pursuant to section 302(a) of 
the Congressional Budget Act of 1974 for purposes of budget enforcement 
under section 302(f)) for fiscal year 2015 from which the Committee on 
Appropriations may report regular appropriation bills for fiscal year 
2014 that include funding for certain accounts for each of fiscal years 
2014 and 2015.
    (3) The report of the Committee on the Budget of each House 
accompanying the concurrent resolution on the budget for fiscal year 
2014 and the joint explanatory statement of managers accompanying such 
resolution shall also include the assumptions upon which such 
allocations referred to in paragraph (2) are based.
    (d) GAO Programmatic Oversight Assistance.--(1) During the first 
session of the 113th Congress the committees of the House of 
Representatives and the Senate are directed to work with the 
Comptroller General of the United States to develop plans to transition 
program authorizations to a multi-year schedule.
    (2) During the 113th Congress, the Comptroller General of the 
United States will continue to provide assistance to the Congress with 
respect to programmatic oversight and in particular will assist the 
committees of Congress in designing and conforming programmatic 
oversight procedures for the fiscal year 2014-2015 biennium.
    (e) CBO Authorization Report.--On or before January 15, 2014, the 
Director of the Congressional Budget Office, after consultation with 
the appropriate committees of the House of Representatives and Senate, 
shall submit to the Congress a report listing (A) all programs and 
activities funded during fiscal year 2014 for which authorizations for 
appropriations have not been enacted for that fiscal year and (B) all 
programs and activities funded during fiscal year 2014 for which 
authorizations for appropriations will expire during that fiscal year, 
fiscal year 2015, or fiscal year 2016.
    (f) President's Budget Submission for Fiscal Year 2015.--The budget 
submission of the President pursuant to section 1105(a) of title 31, 
United States Code, for fiscal year 2015 shall include an evaluation 
of, and recommendations regarding, the transitional biennial budget 
process for the fiscal year 2014-2015 biennium that was carried out 
pursuant to this section.
    (g) CBO Transitional Report.--On or before March 31, 2014, the 
Director of the Congressional Budget Office shall submit to Congress an 
evaluation of, and recommendations regarding, the transitional biennial 
budget process for the fiscal year 2014-2015 biennium that was carried 
out pursuant to this section.

SEC. 212. EFFECTIVE DATE.

    Except as provided by sections 8, 11, and 12, this Act and the 
amendments made by it shall take effect on January 1, 2015, and shall 
apply to budget resolutions and appropriations for the biennium 
beginning with fiscal year 2016.
                                 <all>
```