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1

00–000

" HOUSE OF REPRESENTATIVES ! 111TH CONGRESS

1st Session 

REPORT

2009

111–000

CONCURRENT RESOLUTION 

ON THE BUDGET—

FISCAL YEAR 2010

R E P O R T

OF THE

COMMITTEE ON THE BUDGET 

HOUSE OF REPRESENTATIVES

TO ACCOMPANY

H. Con. Res. 000

SETTING FORTH THE CONGESSIONAL BUDGET FOR THE UNITED 

STATES GOVERNMENT FOR FISCAL YEAR 2010 AND INCLUDING 

THE APPROPRIATE BUDGETARY LEVELS FOR FISCAL YEARS 2009 

AND 2011 THROUGH 2014

together with

MINORITY VIEWS

MARCH 00, 2009.—Committed to the Committee of the Whole House on 

the State of the Union and ordered to be printed 


seneagle
(II)

COMMITTEE ON THE BUDGET 

JOHN M. SPRATT, JR., South Carolina, Chairman 

ALLYSON Y. SCHWARTZ, Pennsylvania 

MARCY KAPTUR, Ohio 

XAVIER BECERRA, California 

LLOYD DOGGETT, Texas 

EARL BLUMENAUER, Oregon 

MARION BERRY, Arkansas 

ALLEN BOYD, Florida 

JAMES P. MCGOVERN, Massachusetts 

NIKI TSONGAS, Massachusetts 

BOB ETHERIDGE, North Carolina 

BETTY MCCOLLUM, Minnesota 

CHARLIE MELANCON, Louisiana 

JOHN A. YARMUTH, Kentucky 

ROBERT E. ANDREWS, New Jersey 

ROSA L. DELAURO, Connecticut, 

CHET EDWARDS, Texas 

ROBERT C. ‘‘BOBBY’’ SCOTT, Virginia 

JAMES R. LANGEVIN, Rhode Island 

RICK LARSEN, Washington 

TIMOTHY H. BISHOP, New York 

GWEN MOORE, Wisconsin 

GERALD E. CONNOLLY, Virginia 

KURT SCHRADER, Oregon 

PAUL RYAN, Wisconsin, 

Ranking Minority Member 

JEB HENSARLING, Texas 

SCOTT GARRETT, New Jersey 

MARIO DIAZ–BALART, Florida 

MICHAEL K. SIMPSON, Idaho 

PATRICK T. MCHENRY, North Carolina 

CONNIE MACK, Florida 

JOHN CAMPBELL, California 

JIM JORDAN, Ohio 

CYNTHIA M. LUMMIS, Wyoming 

STEVE AUSTRIA, Ohio 

ROBERT B. ADERHOLT, Alabama 

DEVIN NUNES, California 

GREGG HARPER, Mississippi 

ROBERT E. LATTA, Ohio 

(III)

C O N T E N T S

PAGE 

Overview ................................................................................................................... XX 

Economic Assumptions and Revenues ................................................................... XX 

Title I. Recommended Levels and Amounts: 

Explanation of Committee Recommendations by Function: 

050 National Defense ................................................................................ XX 

150 International Relations ...................................................................... XX 

250 General Science, Space, and Technology .......................................... XX 

270 Energy ................................................................................................. XX 

300 Natural Resources and Environment ............................................... XX 

350 Agriculture .......................................................................................... XX 

370 Commerce and Housing Credit ......................................................... XX 

400 Transportation .................................................................................... XX 

450 Community and Regional Development ........................................... XX 

500 Education, Training, Employment and Social Services .................. XX 

550 Health ................................................................................................. XX 

570 Medicare .............................................................................................. XX 

600 Income Security .................................................................................. XX 

650 Social Security .................................................................................... XX 

700 Veterans Benefits and Services ........................................................ XX 

750 Administration of Justice .................................................................. XX 

800 General Government .......................................................................... XX 

900 Net Interest ........................................................................................ XX 

920 Allowances .......................................................................................... XX 

950 Undistributed Offsetting Receipts .................................................... XX 

970 Overseas Deployments and Other Activities ................................... XX 

Title II. Reconciliation ............................................................................................. XX 

Title III. Reserve Funds .......................................................................................... XX 

Title IV. Budget Enforcement ................................................................................. XX 

Title V. Policy ........................................................................................................... XX 

Title VI. Sense of the House ................................................................................... XX 

Allocations to Committees ...................................................................................... XX 

Summary Tables ...................................................................................................... XX 

Votes of the Committee ........................................................................................... XX 

House Rule XXVIII .................................................................................................. XX 

Other Matters To Be Included Under the Rules of the House ............................ XX 

Minority Views ......................................................................................................... XX 

Appendix—The Concurrent Resolution on the Budget ......................................... XX

(V)

T A B L E S

Page 

Allocation of Spending Authority to House Committee on Appropriations ........ XX 

Allocations of Spending Authority to House Committees Other Than Appropriations ................................................................................................................ XX 

Summary Table 1.—Fiscal Year 2010 Budget Resolution Total Spending and 

Revenues ............................................................................................................... XX 

Summary Table 2.—Fiscal Year 2010 Budget Resolution Discretionary Spending .......................................................................................................................... XX

Summary Table 3.—Fiscal Year 2010 Budget Resolution Mandatory Spending .......................................................................................................................... XX

Summary Table 4.—Tax Expenditure Estimates by Budget Function, Fiscal 

Years 2008–2012 .................................................................................................. XX 

Summary Table 5.—Fiscal Year 2010 Budget Resolution Compared to President’s Budget ........................................................................................................ XX 

Summary Table 6.—Fiscal Year 2010 Budget Resolution Compared to 2009:

Total Spending and Revenues ............................................................................. XX 

Summary Table 7.—Fiscal Year 2010 Budget Resolution Compared to 2009:

Total Spending and Revenues ............................................................................. XX 

110TH CONGRESS REPORT " HOUSE OF REPRESENTATIVES ! 1st Session 111–000

CONCURRENT RESOLUTION ON THE BUDGET—

FISCAL YEAR 2010

SETTING FORTH THE CONGESSIONAL BUDGET FOR THE UNITED STATES 

GOVERNMENT FOR FISCAL YEAR 2010 AND INCLUDING THE APPROPRIATE BUDGETARY LEVELS FOR FISCAL YEARS 2009 AND 2011 

THROUGH 2014

MARCH 00, 2009.—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. 000] 

OVERVIEW 

 

President Bush has dealt President Obama a hard hand to play: an economy in crisis and a budget 

in deficit – in deficit this year alone by $1.752 trillion according to the Office of Management 

and Budget (OMB). President Obama has responded with a budget that meets the challenge 

head-on, and the Committee budget reflects his major principles. 

The President has recognized that we have not one but two deficits. The first is an economy 

running at 6.8 percent, or $1 trillion below its potential. To move our economy closer to its 

capacity, the President has signed into law a package of stimulus measures, totaling $787 billion. 

Its impact is a bit early to estimate, but here’s what the Congressional Budget Office (CBO) says 

in its Analysis of the President’s Budget, issued a week ago: “...the adoption of the American 

Recovery and Reinvestment Act and very aggressive actions by the Federal Reserve and the 

Treasury will help end the recession this fall.” (CBO’s Preliminary Analysis of the President’s 

Budget, March 2009, page 19). 

The President next turned to the budget. He has sent Congress a budget that cuts the deficit by 

more than half by 2013, from $1.8 trillion this year to $533 billion in 2013, according to OMB 

estimates. It’s all but impossible to balance the budget when the economy is in recession, and 

for that matter, it’s also unadvisable. Much of what we do to make the economy better 

necessarily makes the deficit larger, at least for the short run. 

But the stark reality is that the deficit that President Bush left behind will constitute a massive 

12.3 percent of our Gross Domestic Product (GDP). At least two-thirds of that stems from tax 

and spending policies undertaken by the Bush Administration. Almost everyone would agree 

that this is an unsustainable deficit. 

President Obama has responded with a budget that will pare the deficit down to 3 percent of 

GDP in 2013. His budget cuts the deficit by more than half in four years. The Committee budget 

uses CBO numbers and reduces the deficit to $586 billion in 2013, which is 3.5 percent of GDP, 

roughly the rate of growth in the economy for that year. 

The President’s budget is not so committed to deficit reduction that it overrides other needs. In 

fact, it takes on topics that earlier budgets have found too tough to tackle, like health care for the 

millions of Americans without insurance. On top of that, it puts defense spending on a more 

sustainable path, with an increase of 4 percent, and makes a moderate adjustment to non-defense, 

discretionary spending. 

In spite of deficits, the President’s budget launches initiatives to make our economy more 

productive and our people more competitive: first, in education and in particular in efforts to 

make college more affordable and accessible; next, in health care for the millions uninsured; and 

finally, in alternative energies to reduce our dependence on foreign oil and the depletion of our 

environment. The Committee budget facilitates these priorities by the creation of deficit-neutral 

reserve funds. 
This budget extends the middle-income tax cuts adopted in 2001 and 2003 – the 10 percent 

bracket, the child tax credit, and marital penalty relief. It indexes the alternative minimum tax to 

keep it from burdening middle-income taxpayers for whom it was never intended. It also 

extends estate tax exemptions at the 2009 levels, and it indexes the exemptions for future years. 

Our colleagues on the other side of the aisle have complained about the President’s tax and 

spending policies. But CBO’s non-partisan analysis of the President’s budget concludes that 

“Proposed changes in tax policy would reduce revenues by an estimated $2.1 trillion (or 

6.1 percent) over the next ten years.” 

The President’s major initiatives – those in health care, energy, education, and the environment – 

are all implemented via reserve funds that are deficit-neutral. 

The Committee budget strikes all of these themes, and with a few exceptions, embraces the 

priorities of the President’s budget. This is just the beginning, but a bold beginning for the 2010 

five-year budget process. 

The Committee budget is in the form of a five-year budget, using CBO’s scoring and CBO’s 

estimate of the economy. OMB has projected its budget over ten years, but a five-year budget is 

not unusual. In fact, it’s the customary time-frame for budgeting. In recent years, four deficitreduction plans been enacted, and all implemented less than 10-year budgets: the GrammRudman-Hollings, 1985-86; the Bush Budget Summit, 1990-91; the Clinton Budget, 1993; and 

the Balanced Budget Act of 1997. 

The farther forecasts run into the future, the more tenuous they become. It is hard enough to 

project the economy ten months out, much less ten years. Five-year forecasts are, therefore, 

more realistic, and if the projected results do not pan out, more amenable to adjustment. 

All projections rest on assumptions about the future, and the underlying assumptions can have a 

large impact on the bottom-line. For example, will our military still be deployed in Iraq and 

Afghanistan ten years from now? When will the economy bounce back? Real estate and 

automotives are key sectors of our economy. When will they regain their potency? 

The congressional budget process is an annual process, and therefore it’s an iterative process. 

Since we revisit the budget every year, we can continually take steps to correct its course. The 

Committee will be mindful of the second five years, and as we approach 2015 and 2016, will be 

making corrections to see that the deficit stays on a downward trajectory. But those corrections 

can be made better when our economy has emerged from recession, and the course of the 

economy is more evident. 

The fiscal situation we face today stands in marked contrast to the fiscal situation the Bush 

Administration faced eight years ago when it took office. Under President Clinton, the budget 

was balanced in 1998 for the first time in nearly thirty years. From 1998 to 2001, some $400 

billion in Treasury debt was paid off. The year before President Bush took office, the budget ran 

a surplus of $236 billion. But during eight years on his watch, budget deficits roared back, 

government debt all but doubled, and spending grew dramatically. 
Instead of inheriting a surplus, President Obama inherited a record deficit equal to $1.752 trillion 

this year, according to OMB. At least $1.3 trillion is a carryover from the Bush Administration. 

On top of that, the economy is mired in the worst recession since the 1930s. When he took 

office in 2001, President Bush took control of a ten-year surplus projected by OMB at $5.6 

trillion. Democrats warned President Bush that though he was sitting on an island of surpluses, 

he was surrounded by a sea of red ink. We thought these surpluses should be used to pay off 

outstanding government debt. This would have increased net national saving, and rendered the 

Treasury more solvent to meet the claims of the baby boomers for Social Security and Medicare. 

President Bush told us we could have it all – guns, butter, and tax cuts too, and never mind the 

deficits. Eight years and $5 trillion dollars of debt later, the country is confronted with the worst 

deficits in our peace-time history. 

The Committee budget builds on the support for education built into the Recovery Act and backs 

the President’s proposals for further investments in education, extending from early childhood 

through post-secondary education and training. This budget accommodates the President’s 

proposal to expand access to college for more people – only about 40 percent of Americans aged 

25 to 34 have a college degree – by continuing to raise the maximum Pell grant, and does so in a 

deficit-neutral way. This budget could support other assistance that helps more low-income high 

school graduates afford, attend, and complete college. This budget invests in educating our 

youth by starting with support for the President’s initiatives in early childhood education and 

following through with approaches to making sure all children learn and achieve in elementary 

and secondary school. 

The budget reflects the President’s commitment to bolster America's energy independence and 

security. It builds on significant funding and tax incentives in the Recovery Act by raising our 

investments in renewable energy and energy efficiency. It also allows for legislation that will 

promote energy independence over the long term. 

This budget also supports and facilitates reforms in our health care system to bend the cost curve 

and at the same time make affordable coverage available to the estimated 46 million Americans 

who lack medical insurance. 

The Committee budget puts the budget back on a fiscally sustainable path while advancing key 

priorities in health care, energy, and education, all goals that the American people support. 
Economic Assumptions and Revenues

The budget resolution adopts the March 2009 economic forecast of the Congressional 

Budget Office (CBO), as updated to include the forecasted economic effects of the Recovery 

Act, and takes CBO’s March 2009 projections of spending and revenues under current law as the 

baseline. 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 substantially from an 

estimated 5.8 percent in 2008 to 8.8 percent in 2009, 9.0 percent in 2010, and 7.7 percent in 

2011. The unemployment rate is assumed to average 5.6 percent for years 2012-15 and 

4.8 percent thereafter. 

 Interest Rates: Interest rates are projected to be unusually low for 2009 and 2010 but rise 

closer to historical norms over the rest of the budget window. Short-term interest rates are 

projected to fall to 0.3 percent in 2009, but begin to rise again to 0.9 percent in 2010, 1.8 percent 

in 2011, averaging 4.0 percent over 2012-15 and averaging 4.7 percent over the remainder of the 

budget window. Long-term rates are projected to fall to the 2.9 to 4.0 percent range in 2009-11, 

rising to an average of 5.1 percent over 2012-15 and 5.6 percent over 2016-19. 

 Real GDP Growth: CBO projects that real GDP growth will drop substantially from an 

estimated 1.1 percent in 2008 to -3.0 percent in 2009, with growth recovering to 2.9 percent in 

2010 due in large part to the American Recovery and Reinvestment Act of 2009. Real GDP 

would then grow 4.0 percent in 2011, before averaging 3.6 percent over 2012-15 and falling to 

2.3 percent thereafter. 

 Inflation: CBO forecasts very low inflation over the budget window. Inflation as 

measured by the Consumer Price Index (CPI) drops from 3.8 percent in 2008 to -0.7 percent in 

2009, before rebounding in 2010 to 1.4 percent, and averaging 1.2 percent over 2011-15, before 

rising to 1.9 percent over the 2016-2019 period. The GDP price index, meanwhile, falls from 

2.2 percent in 2008 to 1.5 percent in 2009, and then remains below 1 percent through 2015 until 

rising to an average of 1.6 percent in the 2016-19 period. 

The President’s budget assumes stronger growth in real GDP than CBO projects. This 

and other differences in assumptions result in the Administration’s forecast showing an extra 

$2,798 billion in revenue over fiscal years 2010-2019 compared with CBO’s March forecast. 

The budget resolution calls for reducing the revenues provided under CBO’s baseline 

forecast by $613.2 billion over the 2009-2014 period and by $1,480.2 billion over the 2010-19 

period. This reduction in revenues reflects the budget resolution’s extension of the elements of 

the 2001-03 tax cuts benefitting middle class families (including, but not limited to the child tax 

credit, marriage penalty relief, the 10 percent bracket, education incentives, other benefits for 

families with children, reductions in other individual income tax brackets, and small business tax 

relief). The budget resolution also extends the estate tax at 2009 levels – eliminating estate taxes 

on all but a minute fraction of estates by reforming and substantially increasing the unified tax 

credit. It also includes a one-year patch of the Alternative Minimum Tax (AMT). The resolution 

also accommodates additional AMT relief in a deficit-neutral manner. The resolution further 

accommodates deficit-neutral extension of other expiring tax provisions and other proposals that 

support working families, businesses, states, or communities. It also accommodates other high 

priority deficit-neutral revenue adjustments, such as tax incentives for energy efficiency and 

renewable energy, the deduction for State and local taxes, and a tax credit for construction of 

public schools. Decisions about specific revenue offsets are made by the Ways and Means 
Committee, which has a significant range of offsets that it can consider. However, unless 

expressly indicated otherwise, the resolution does not assume any of the specific revenue offset 

proposals provided for in the President’s budget. 
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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 618.1 562.0 570.1 579.1 589.9 603.8 2,905.0 

 Outlays 646.8 606.0 587.9 576.0 584.7 595.5 2,950.2 

Discretionary: 1/ 

 Budget Authority 614.4 556.1 564.3 573.6 584.4 598.2 2,876.7 

 Outlays 641.9 600.0 582.1 570.5 579.2 589.9 2,921.7 

Mandatory Spending: 

 Budget Authority 3.6 5.9 5.8 5.5 5.5 5.6 28.3 

 Outlays 4.9 6.0 5.8 5.6 5.5 5.6 28.4 

1/ 2009 includes $12.7 billion provided by the American Recovery and Reinvestment 

Act. 

There is no higher priority than the defense of our nation, and therefore this resolution makes the 

necessary investments and calls for the necessary reforms to ensure the country is able to meet 

the security challenges of the 21st century. 

The resolution includes specific defense policy assumptions in Title V, section 502. It 

recognizes that as the country faces its worst economic crisis since the Great Depression, DoD 

needs to get the most out of every dollar it spends by making tough but necessary tradeoffs to 

ensure resources are applied to the most effective and operationally viable programs, and by 
assessing national security needs in a comprehensive manner that includes all agencies involved 

in our national security. 

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 our number one 

threat. Consequently, it is the policy of the resolution that non-proliferation programs, such as 

the Cooperative Threat Reduction program and the nonproliferation programs at the Department 

of Energy, be funded at a level that is commensurate with the evolving threat. 

The resolution recognizes that our most important security resource is our men and women who 

serve in uniform. To honor their service, it is the policy of the resolution to not only ensure that 

they are properly equipped and trained to perform their mission, but that they also have the 

proper support in terms of health care, pay, and support for their families. The resolution also 

includes a deficit-neutral reserve fund for an expansion of eligibility to permit additional 

disabled military retirees to receive both disability compensation and retired pay. 

In recent years, cost overruns on major weapons programs have worsened. According to the 

Government Accountability Office (GAO), the cost of major weapon systems on DoD’s books as 

of 2007 increased nearly $300 billion above initial estimates. As a result, our military is not able 

to purchase equipment in adequate quantities to equip our servicemen and servicewomen. To 

put our defense plans on a sustainable path and to meet our military’s equipment requirements, 

the resolution affirms the Administration’s calls to make acquisition reform a top priority. 

According to GAO, government-wide spending on contractor services has more than doubled 

over the last ten years. DoD has expanded the use of contractors in its acquisition process to aid 

in program management functions and has relied heavily on contractors to carry out operations in 

Iraq and Afghanistan. This trend has implications for DoD in terms of accountability, 

operational effectiveness, and cost. Consequently, it is the policy of the resolution that DoD 

review the role that contractors play in its operations, including the degree to which contractors 

are performing inherently governmental functions, to ensure it has the most effective mix of 

government and contracted personnel. 

GAO has performed numerous audits and has produced numerous recommendations regarding 

DoD’s programs and processes that have produced billions of dollars of savings. According to a 

GAO report released in December 2008, DoD implemented 1,682 recommendations made by 

GAO from 2001 to 2007 that have resulted in financial benefits exceeding $89 billion. There are 

still 758 recommendations made over that period that DoD has not yet implemented that could 

yield billions of dollars in further savings. The resolution continues to highlight the need for 

DoD to continue to make implementation of GAO recommendations a top priority and, to the 

extent possible, encourages DoD to use savings resulting from implemented GAO 

recommendations toward any upfront investments needed to implement the remaining 758 

recommendations. 

The House resolution encourages the committees with jurisdiction over defense to continue to 

conduct vigorous 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 recommendations, the role contractors play in its operations, its assessment 

of the applicability of Cold War-era weapons to meet 21st century threats, and how well DoD’s 
comprehensive Financial Improvement and Audit Readiness (FIAR) plan is moving the 

Department toward achieving a clean audit. 

DoD spends billions of dollars on fuel and electricity for its planes, ships, vehicles and facilities 

each year and increasing world demand for energy could therefore have significant consequences 

for our military in the future. As a result, the resolution calls on DoD to investigate the benefit 

of alternative energy sources and energy efficiency conversions. The Department should pursue 

those technologies that could reduce its energy needs, enhance expeditionary operations, achieve 

savings, and reduce dependence on unreliable energy sources. 

The resolution continues to recognize the need for the DoD to develop a shipbuilding plan that is 

viable in terms of providing an adequate number of ships for the Navy to perform its mission and 

that is viable in terms of sustaining the industrial base. 

Our national security is not solely dependent on our military, and other agencies and programs 

are important to effectively address the threats of today and mitigate the possibility of future 

threats. Therefore, it is the policy of this resolution that coordination is needed to ensure that all 

of our agencies involved in our national security work in a complementary way, and that when 

assessing security threats and the funding needed to counter them, the Administration should do 

so in a comprehensive manner that includes all agencies involved in our national security. 
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; 

assisting refugees; 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. The major agencies in this 

function include the Departments of State, Agriculture, and the Treasury; the U.S. Agency for 

International Development; and the Millennium Challenge Corporation. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 150: INTERNATIONAL AFFAIRS 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 40.9 45.3 49.1 53.7 59.2 64.4 271.8 

 Outlays 37.8 43.5 48.6 52.1 55.8 59.3 259.3 

Discretionary: 1/ 

 Budget Authority 42.7 48.5 52.8 57.1 61.5 65.9 285.7 

 Outlays 41.3 46.3 50.0 53.7 57.6 61.5 269.1 

Mandatory Spending: 

 Budget Authority -1.8 -3.1 -3.6 -3.3 -2.3 -1.5 -14.0 

 Outlays -3.5 -2.8 -1.4 -1.6 -1.8 -2.2 -9.8 

1/ 2009 includes $0.4 billion provided by the American Recovery and Reinvestment 

Act. 

The 2009 level of discretionary budget authority includes $4.5 billion in enacted supplemental 

appropriations. It does not include an additional $7.1 billion in supplemental appropriations for 

2009 that the President has said he plans to request for international affairs, which is included 

under Function 970 (Overseas Deployments and Related Activities). 

For 2010, the resolution provides $10.2 billion (26.8 percent) more discretionary budget 

authority than the 2009 level, excluding supplemental funding, and $5.8 billion (13.6 percent) 

more funding than total enacted funding for 2009 so far. The resolution provides $5.4 billion 

(9.9 percent) less than the President’s 2010 budget, which includes his proposal to provide in the 

regular budget request funding that has in recent years been requested and appropriated as 

supplemental funding. Pursuant to the resolution, funding designated as an emergency or for 

overseas deployments and related activities does not count against the Appropriations 

Committee’s allocation provided in this resolution. 
This 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 Committee shares the President’s commitment to reduce global hunger and poverty. The 

resolution provides funding in this function to help achieve the goal of cutting it in half by no 

later than 2015. 

The House notes the strong support for H.R. 44, the Guam World War II Loyalty Recognition 

Act, which the House approved on February 23, 2009. The House also approved this legislation 

during the 110th Congress (H.R. 1595). 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 

The General Science, Space, and Technology function includes funding for the National 

Aeronautics and Space Administration (NASA) except for its aviation programs, the National 

Science Foundation (NSF), as well as programs in the Department of Energy (DOE) Office of 

Science. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 250: GENERAL SCIENCE, SPACE, AND TECHNOLOGY 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 35.4 31.1 31.5 33.4 34.4 35.7 166.1 

 Outlays 31.0 32.5 32.4 32.5 33.6 34.8 165.8 

Discretionary: 1/ 

 Budget Authority 35.3 31.0 31.4 33.2 34.3 35.6 165.5 

 Outlays 30.9 32.3 32.3 32.3 33.5 34.7 165.1 

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 0.7 

1/ 2009 includes $5.9 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution total for this function equals the level requested by the President for FY 

2010, and for all five years in the budget window. Funding for scientific research and education 

is also 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). This funding will support the science and technology 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 Department of 

Agriculture’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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 43.9 5.5 5.5 5.7 6.1 6.2 29.1 

 Outlays 3.0 7.3 11.3 13.4 12.1 10.5 54.6 

Discretionary: 1/ 

 Budget Authority 45.0 6.7 6.7 6.8 6.8 6.9 33.8 

 Outlays 5.4 10.0 13.7 15.1 13.6 12.1 64.5 

Mandatory Spending: 

 Budget Authority -1.1 -1.2 -1.2 -1.0 -0.7 -0.6 -4.7 

 Outlays -2.4 -2.8 -2.4 -1.7 -1.5 -1.6 -9.9 

1/ 2009 includes $31.6 billion provided by the American Recovery and Reinvestment 

Act. 

The 2009 level of discretionary budget authority includes $39.4 billion in supplemental 

appropriations from the Recovery Act. The resolution for 2010 builds on this Recovery Act 

funding for renewable energy, energy efficiency, emerging energy and vehicle technologies, and 

other important investments to increase the United States’ energy independence and create new 

jobs. The resolution provides $1.0 billion (18.4 percent) more in appropriated funding for 2010 

than the 2009 level of regular appropriations. The resolution recognizes the importance of 

continuing adequate funding for the Weatherization Assistance Program, which helps lowerincome families to reduce their energy bills and increase the comfort and safety of their homes. 

The Committee urges the Appropriations Committee to include language in its appropriations 

bill to implement a “net zero” policy for the annual expenses of the Power Marketing 

Administration (PMAs). The President’s budget also supports this proposal. Reclassifying these 
receipts would more closely link the PMAs’ annual appropriations with payments from their 

customers. 
FUNCTION 300: NATURAL RESOURCES AND ENVIRONMENT 

FUNCTION SUMMARY 

The Natural Resources and Environment function consists of funding for water resources, 

conservation, land management, pollution control and abatement, and recreational resources. 

Major departments and agencies in this function are the Department of the Interior (including the 

National Park Service, the Bureau of Land Management, the Bureau of Reclamation, the Fish 

and Wildlife Service, and the Minerals Management Service), conservation-oriented and land 

management agencies within the Department of Agriculture (including the Forest Service), the 

National Oceanic and Atmospheric Administration (NOAA) at the Department of Commerce, 

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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 56.0 37.4 38.6 39.2 39.3 40.0 194.6 

 Outlays 36.8 40.5 40.2 40.1 39.8 40.0 200.5 

Discretionary: 1/ 

 Budget Authority 54.6 35.1 36.5 36.8 37.3 37.9 183.5 

 Outlays 36.3 38.9 38.1 37.6 37.3 37.8 189.7 

Mandatory Spending: 

 Budget Authority 1.4 2.3 2.1 2.4 2.1 2.1 11.1 

 Outlays 0.6 1.6 2.2 2.4 2.4 2.2 10.7 

1/ 2009 includes $16.8 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution matches the President’s total discretionary funding request for this 

function, and provides increased resources for programs such as the Land and Water 

Conservation Fund, the EPA's Clean Water and Drinking Water State Revolving Funds, and 

other EPA programs. The Budget Committee recognizes the need for maintaining and upgrading 

water infrastructure in the Commonwealth of the Northern Mariana Islands and other U.S. 

territories, and encourages relevant federal agencies to work with territory governments on this 

issue. The resolution also allows for additional funding for other programs at NOAA, the 

Department of the Interior, and the Forest Service. 

For mandatory spending, the House resolution assumes levels provided by current law. 
The resolution includes a deficit-neutral reserve fund that accommodates legislation to increase 

investments in renewable energy and energy independence, encourage new technological 

development, take steps to provide for reductions in greenhouse gas emissions, and help families, 

businesses, the environment and industries adapt to the new energy economy. 
FUNCTION 350: AGRICULTURE 

FUNCTION SUMMARY 

The Agriculture function 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 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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 25.0 23.7 24.7 21.6 22.5 23.2 115.7 

 Outlays 23.1 24.0 24.0 17.5 22.1 22.2 109.7 

Discretionary: 1/ 

 Budget Authority 6.3 6.1 6.2 6.3 6.4 6.5 31.5 

 Outlays 6.1 6.2 6.1 6.2 6.3 6.4 31.3 

Mandatory Spending: 

 Budget Authority 18.6 17.6 18.5 15.4 16.1 16.7 84.2 

 Outlays 17.0 17.7 17.9 11.3 15.7 15.7 78.4 

1/ 2009 includes $0.3 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution provides resources for commodity support, agricultural research, and the 

Animal and Plant Health Inspection Service, including activities to support eradication of the 

Asian Longhorn Beetle. 

For mandatory spending, the House resolution assumes levels provided by current law. 

For discretionary programs, the resolution matches the levels in the President’s budget. 
FUNCTION 370: COMMERCE AND HOUSING CREDIT 

FUNCTION SUMMARY 

Function 370 includes mortgage credit, the Bureau of the Census, the Postal Service, deposit 

insurance, the Small Business Administration, 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), and the 

Federal Home Loan Mortgage Corporation (Freddie Mac), among other programs and 

institutions. Function 370 also includes the Department of the Treasury’s Troubled Assets Relief 

Program (TARP). 

 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 370: COMMERCE AND HOUSING CREDIT 1/ 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 699.1 64.2 28.2 9.5 17.2 11.2 130.4 

 Outlays 670.1 88.9 40.0 8.6 5.6 -2.5 140.6 

Discretionary: 2/ 

 Budget Authority 13.2 13.2 6.4 5.1 4.2 4.0 32.9 

 Outlays 6.3 13.3 9.2 7.2 5.9 4.5 40.2 

Mandatory Spending: 

 Budget Authority 685.9 51.0 21.9 4.4 13.0 7.2 97.5 

 Outlays 663.8 75.6 30.8 1.5 -0.4 -7.0 100.4 

1/ Includes both on- and off-budget amounts. 

2/ 2009 includes $7.9 billion provided by the American Recovery and Reinvestment 

Act. 

The discretionary function total for 2010 includes significantly increased funding to ensure that 

the Bureau of the Census has the necessary resources to hire workers and to complete the 2010 

Census. The 2010 total also fully accounts for funding to support Federal Housing 

Administration (FHA) and other mortgage credit programs in order to respond to the current 

housing crisis. 

The Committee notes that the goal of the Treasury’s Troubled Assets Relief Program is to help 

stabilize credit and housing markets, not to use eventual returns to support additional, nonrelated spending. Proceeds from the sale of troubled assets, repayments of loans, or other 

resulting revenues to the Treasury from Federal assistance provided under the Emergency 

Economic Stabilization Act of 2008, Public Law 110-343, should be available to reduce the 

Federal deficit and the public debt.
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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 122.5 88.2 89.1 90.0 90.9 91.8 449.9 

 Outlays 87.8 95.7 96.5 95.9 96.2 96.8 481.0 

Discretionary: 1/ 

 Budget Authority 79.1 31.4 31.9 32.4 32.9 33.3 162.0 

 Outlays 85.7 93.5 94.2 93.4 93.6 94.1 468.8 

Mandatory Spending: 

 Budget Authority 43.4 56.7 57.1 57.6 57.9 58.5 287.9 

 Outlays 2.1 2.2 2.3 2.4 2.5 2.7 12.2 

1/ 2009 includes $49.5 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution recognizes that transportation programs are charged with helping to pull 

the economy out of the recession. The American Recovery and Reinvestment Act made 

significant investments in highway construction, mass transit, passenger rail, and aviation. In 

addition, as the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for 

Users (SAFETEA-LU) expires, the House will craft a new highway and transit bill for the 2010-

2015 period. 

The House’s task of reauthorizing highway construction programs is made more difficult by a 

large set of current law rescissions to contract authority, a form of mandatory budget authority. 

Beginning in 2010, the resolution restores the mandatory baseline for the federal-aid highway 

program so that its funding authority is in line with current projections of obligation limitations. 

The resolution retains current scorekeeping practices for contract authority programs. 
In order to address the highway and transit programs during reauthorization, the resolution 

includes a surface transportation reserve fund that provides further increases to highway and 

transit contract authority if the future legislation maintains a solvent Highway Trust Fund. 

Finally, as a part of the reauthorization of the Federal Aviation Administration, the resolution 

accommodates increases to the Airport Improvement Program (AIP). 
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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 23.8 18.3 21.2 21.3 21.2 21.3 103.3 

 Outlays 30.0 29.3 27.5 25.7 24.2 22.8 129.5 

Discretionary: 1/ 

 Budget Authority 23.0 17.9 21.1 21.1 21.2 21.3 102.5 

 Outlays 26.3 26.9 26.6 25.0 23.7 22.8 124.9 

Mandatory Spending: 

 Budget Authority 0.8 0.4 0.2 0.2 0.0 0.0 0.8 

 Outlays 3.7 2.4 1.0 0.8 0.4 -0.1 4.5 

1/ 2009 includes $8.2 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution provides increased funding to accommodate urgent community 

development and homeland security needs, which could include full funding for the Community 

Development Block Grant (CDBG), similar to the President’s budget. Function 450 also 

accommodates funding for a new National Infrastructure Bank, capitalized with federal funds, to 

direct public and private dollars towards infrastructure investments of national or regional 

significance. However, because a National Infrastructure Bank is not yet authorized, the 

resolution includes initial funding in 2010 and larger amounts over the 2011-2014 period. 
FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL 

SERVICES 

FUNCTION SUMMARY 

Function 500 includes funding for the Department of Education, as well as programs in the 

Department of Health and Human Services (HHS) and the Department of Labor. This function 

provides funding for elementary and secondary, career and technical, and post-secondary 

educational programs; job training and employment services; children and family services; and 

statistical analysis and research related to these areas. It also contains funding for the Library of 

Congress and independent research and arts agencies. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 164.3 93.7 107.9 117.1 115.9 125.8 560.4 

 Outlays 73.2 140.3 141.1 118.4 118.9 121.0 639.6 

Discretionary: 1/ 

 Budget Authority 188.5 88.7 97.4 103.1 107.4 111.4 508.0 

 Outlays 94.8 138.6 130.8 106.8 107.8 111.0 594.9 

Mandatory Spending: 

 Budget Authority -24.2 5.0 10.4 14.0 8.5 14.4 52.4 

 Outlays -21.6 1.7 10.4 11.6 11.1 10.0 44.8 

1/ 2009 includes $104.7 billion provided by the American Recovery and Reinvestment 

Act. 

The 2010 budget resolution supports the President’s investments in education from early 

childhood through post-secondary education and training and shares the President’s goal of 

improving American education and creating a workforce that is prepared to compete and succeed 

in the global economy. The resolution supports the President’s plan to make a new investment in 

early childhood education, improve student achievement in elementary and secondary education 

through both proven strategies and innovative approaches, and increase the number of high 

school graduates that attend and complete higher education by making college more affordable 

and accessible. The resolution also accommodates the President’s support for strong job training 

services that will prepare Americans for stable and high-paying jobs. 

The 111th Congress has already made significant new investments in education in the Recovery 

Act, which provided about $100 billion that states will use primarily to maintain elementary, 

secondary, and higher education services. The Recovery Act targeted significant funds to Title I 

(Education for the Disadvantaged), Head Start, and special education, where the funding can be 

used to train more teachers to provide needed services in the future. This budget resolution 
builds upon that start by providing the level of funding in the President’s request for education, 

job training, and social services for 2010. 

The resolution’s funding could support services that will help students meet high standards and 

will provide effective teachers and principals, including investments in key programs such as 

Head Start and the Individuals with Disabilities Education Act. It also could support the No 

Child Left Behind Act programs that work to close the achievement gap and ensure that all 

children learn, including Impact Aid and after-school services. The funding could be used as a 

down payment on a comprehensive literacy initiative for the nation that encompasses early 

childhood, elementary, and secondary education. 

This year Congress increased the maximum Pell Grant award by $619 – the largest annual 

increase for a program that helps more than seven million students pay for college. The 

resolution provides discretionary funding to support the President’s Pell grant increase for 2010. 

Going forward, the resolution could accommodate the President’s proposals to provide additional 

assistance to help more low-income high school graduates attend and complete college, provided 

they are enacted in a fiscally responsible way. Further assistance could include expanding access 

to Historically Black Colleges and Universities as well as Hispanic-serving institutions and other 

minority-serving institutions, which continue to make important contributions towards increasing 

the percentage of minority students gaining a college degree. 

The Committee urges the Committee on Education and Labor to review options for the student 

loan program that will maintain a role for FFELP lenders in the student loan program, and to 

look to ways to achieve savings that capitalize on current infrastructure and minimize the 

disruption to students and the employees of FFELP lenders who currently serve 75 percent of 

loans at American colleges, universities, and community colleges. 

The resolution continues to support two-year advance funding for the Corporation for Public 

Broadcasting, and recognizes that public television and radio stations are experiencing financial 

distress as a result of the recession. 

The resolution contains a reserve fund to accommodate legislation that makes college more 

affordable, consistent with the House pay-as-you-go rule. It also contains fiscally responsible 

reconciliation instructions directing the Committee on Education and Labor to report a bill that 

invests in education while reducing the deficit by $1 billion over the 2009-2014 period. 
FUNCTION 550: HEALTH 

FUNCTION SUMMARY 

The Health function includes most direct health care service programs as well as funding for 

anti-bioterrorism activities, national biomedical research, protecting the health of the general 

population and workers in their places of employment, providing health services for underserved populations, and promoting training for the health care workforce. The major programs 

in this function include Medicaid, the State Children’s Health Insurance Program (SCHIP), 

health benefits for federal workers and retirees, the National Institutes of Health (NIH), the Food 

and Drug Administration (FDA), the Health Resources and Services Administration (HRSA), the 

Centers for Disease Control and Prevention (CDC), the Substance Abuse and Mental Health 

Services Administration (SAMHSA), the Indian Health Service (IHS), and the Agency for 

Healthcare Research and Quality. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 550: HEALTH 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 380.2 383.9 364.9 369.9 389.7 400.5 1,908.8 

 Outlays 354.4 388.7 367.6 368.6 384.4 400.2 1,909.5 

Discretionary: 1/ 

 Budget Authority 75.5 58.2 60.2 61.5 63.2 65.8 308.9 

 Outlays 57.6 64.7 64.1 62.1 61.7 63.4 316.0 

Mandatory Spending: 

 Budget Authority 304.7 325.8 304.7 308.3 326.5 334.6 1,600.0 

 Outlays 296.8 324.1 303.5 306.4 322.7 336.8 1,593.5 

1/ 2009 includes $17.1 billion provided by the American Recovery and Reinvestment 

Act. 

The discretionary resources for Function 550 for 2010 match the President’s 2010 request and 

increase funding over the 2010 baseline level, enabling support of the President’s priorities for 

cancer research, food safety, and other important programs. The resolution provides critical 

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. 

Programs in Function 550 are also addressed in the resolution’s deficit-neutral reserve funds for 

health care reform and the 9/11 health program. 
FUNCTION 570: MEDICARE 

FUNCTION SUMMARY 

The Medicare function includes funding to administer and to provide benefits under the 

Medicare program. Medicare is a federal health insurance program that currently covers 

44 million Americans aged 65 and older, as well as younger adults who are disabled or suffer 

from end-stage renal disease. 

Congress provides an annual appropriation for the costs of administering Medicare, including 

resources to conduct program integrity activities to guard against improper payments, fraud, and 

abuse. The remainder of spending in this function is mandatory and reflects payments to health 

care providers and private insurance plans, as well as beneficiary premiums and other receipts 

and payments to the Medicare trust funds, under the Part A Hospital Insurance (HI) program, the 

Part B Supplementary Medical Insurance (SMI) program, the Part C Medicare Advantage 

program, and the Part D Prescription Drug program. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 570: MEDICARE 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 427.1 449.7 505.2 513.8 558.2 616.3 2,643.2 

 Outlays 426.7 449.8 505.0 513.6 558.4 616.2 2,642.9 

Discretionary: 

 Budget Authority 5.4 5.6 6.0 6.1 6.2 6.3 30.2 

 Outlays 5.3 5.6 6.0 6.1 6.2 6.3 30.1 

Mandatory Spending: 

 Budget Authority 421.7 444.1 499.1 507.7 552.0 610.0 2,613.0 

 Outlays 421.5 444.2 499.0 507.5 552.2 609.9 2,612.8 

The budget resolution function level for Medicare assumes that the payment rates in effect for 

physicians for 2009 will stay in effect through 2019. This assumption is consistent with the 

President’s budget and is based on Congressional actions in recent years to prevent cuts in 

physician payments that would otherwise be required by the Sustainable Growth Rate formula. 

However, like the President’s budget, the budget resolution does not intend this assumption as a 

reflection of future policy. Instead, the assumption represents a realistic and meaningful 

benchmark against which to measure the fiscal effects of legislation reforming the Medicare 

physician payment system. The resolution includes a reserve fund (Sec. 314) to accommodate 

legislation for improvements in Medicare’s system for paying physicians. 

The resolution provides a discretionary cap adjustment of $311 million for additional activities 

aimed at detecting and preventing Medicare fraud and other improper payments. The Health 
Care Fraud and Abuse Control program is a joint effort of the Department of Health and Human 

Services, the HHS Office of the Inspector General, and the Department of Justice. 
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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 520.1 536.2 510.6 478.0 483.4 485.4 2,493.6 

 Outlays 503.0 539.9 513.4 478.3 482.7 483.8 2,498.2 

Discretionary: 1/ 

 Budget Authority 74.1 62.8 65.5 67.2 68.9 70.7 335.1 

 Outlays 64.1 67.9 70.1 70.1 70.6 70.8 349.4 

Mandatory Spending: 

 Budget Authority 446.1 473.4 445.1 410.8 414.5 414.7 2,158.5 

 Outlays 439.0 472.1 443.3 408.2 412.2 413.0 2,148.7 

1/ 2009 includes $13.8 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution matches the President’s increase in discretionary funding for Function 600 

in order to invest in children and meet urgent needs of low-income families and elderly and 

disabled people in difficult economic times. These resources will build upon the recently 

enacted Recovery Act, which provided increases in mandatory and discretionary funding for 

child care, child support, and assistance to needy families. 

The Committee shares the President’s commitment to ending childhood hunger in the United 

States by 2015, and funding to move toward that goal is provided here. The resolution 

accommodates continued economically driven increases in participation in the Special 

Supplemental Nutrition Program for Women, Infants, and Children (WIC), which is currently 

projected to have 9.8 million participants in 2010. The resolution also includes a deficit-neutral 

reserve fund and additional funding to accommodate a reauthorization of child nutrition 

programs that will improve meal quality and access. 
The resolution provides the necessary funding to continue rental housing assistance to families, 

elderly, and disabled people who rely on assistance from the Department of Housing and Urban 

Development (HUD). The Committee also recognizes the unmet need for affordable housing, 

both by including a deficit-neutral reserve fund for the Affordable Housing Trust Fund, and by 

providing additional discretionary resources for affordable housing preservation. 

The resolution also accommodates the President’s proposal to make the Low-income Home 

Energy Assistance Program (LIHEAP) more quickly responsive to rising energy costs, coupled 

with an increase in regular discretionary funding to allow the program to reach families in need. 

In addition to the policies mentioned above, mandatory programs in Function 600 are also 

addressed in deficit-neutral reserve funds for home visiting, structural reform of extended 

unemployment benefits, and child support. 
FUNCTION 650: SOCIAL SECURITY 

FUNCTION SUMMARY 

The Social Security function includes funding for the Old-Age, Survivors, and Disability 

Insurance (OASDI) programs, which provide earned Social Security benefits to nearly 50 million 

eligible retired workers, disabled persons, and their spouses and survivors. In addition, this 

function provides funding to the Social Security Administration (SSA) and the Office of the 

Inspector General (OIG) to administer the Social Security program and ensure program integrity. 

Under provisions of the Congressional Budget Act and the Budget Enforcement Act, the OldAge and Survivors Insurance (OASI) trust fund and the Disability Insurance (DI) trust fund are 

off-budget and do not appear in the budget resolution totals. A small portion of spending in 

Function 650 – the general fund transfer of income taxes on Social Security benefits to the trust 

funds – is considered on-budget and appears in the budget resolution totals. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 650: SOCIAL SECURITY 1/ 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 686.4 703.4 728.4 757.5 792.5 832.0 3,813.8 

 Outlays 682.8 701.4 726.1 754.8 789.3 828.3 3,799.9 

Discretionary: 2/ 

 Budget Authority 6.4 6.1 6.6 6.9 7.2 7.6 34.4 

 Outlays 5.5 6.1 6.6 7.0 7.3 7.5 34.4 

Mandatory Spending: 

 Budget Authority 680.0 697.3 721.9 750.6 785.3 824.4 3,779.4 

 Outlays 677.4 695.3 719.6 747.8 782.0 820.8 3,765.5 

1/ Includes both on- and off-budget amounts. 

2/ 2009 includes $1.1 billion provided by the American Recovery and Reinvestment 

Act. 

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 an 

$11.6 billion funding level for the administrative expenses at the SSA, the same as the 

President’s budget level. The increased resources will enable SSA to address the rising number 

of disability and retirement claims, as well as address the serious backlog of disability claims and 

hearings and provide for improved service to the American public. 
Included in the total funding level above are resources to accommodate $485 million through an 

adjustment of the discretionary allocation for program integrity initiatives. The adjustment 

allows the SSA to conduct an increasing number of Continuing Disability Reviews (CDRs) and 

Supplemental Security Income (SSI) redeterminations. The language also allows funding of up 

to $34 million of the $485 million allocation adjustment to be used for asset verification for SSI 

recipients, but only if it has a return on investment at least as high as a low-priority SSI 

redetermination of eligibility, at a 4:1 return. 
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) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 97.7 106.4 112.8 108.7 113.8 116.0 557.7 

 Outlays 94.8 105.5 112.4 108.1 113.2 115.5 554.6 

Discretionary: 1/ 

 Budget Authority 49.4 53.3 54.4 55.9 57.4 59.0 279.9 

 Outlays 46.8 52.5 54.0 55.5 56.9 58.5 277.4 

Mandatory Spending: 

 Budget Authority 48.3 53.1 58.4 52.8 56.4 57.1 277.8 

 Outlays 48.1 53.0 58.4 52.6 56.2 57.0 277.2 

1/ 2009 includes $1.4 billion provided by the American Recovery and Reinvestment 

Act. 

The 2009 level of discretionary budget authority includes $1.6 billion in supplemental 

appropriations from the Recovery Act. For 2010, the resolution provides $5.5 billion 

(11.5 percent) more discretionary budget authority than the 2009 level (excluding supplemental 

funding) and $540 million (1.0 percent) more than the President’s 2010 budget. 

The resolution emphasizes the high priority that the House places on continuing to provide 

sufficient and timely funding for veterans’ health care. The resolution provides full funding to 

support excellent health care for veterans. It includes funding to restore health care eligibility to 

additional non-disabled veterans with modest incomes (Priority Group 8), consistent with the 

President’s budget. In addition, the resolution provides funding above the 2009 levels for VA to 

research and treat mental health, post-traumatic stress disorder (PTSD), and traumatic brain 

injury. In particular, the resolution recognizes the importance of ensuring adequate funding for 

neuropsychiatric-PTSD staff and research. 

The resolution affirms that VA is not and should not be authorized to bill private insurance 

companies for treatment of health conditions that are related to veterans’ military service. VA 
already is authorized to bill such companies for treatment of conditions that are not serviceconnected. The resolution adds $540 million to the President’s strong budget for veterans to 

safeguard the provision of health care if, using existing authorities, VA does not realize the level 

of increase in these medical care collections that is estimated in the President’s budget. 
FUNCTION 750: ADMINISTRATION OF JUSTICE

FUNCTION SUMMARY 

The Administration of Justice function consists of federal law enforcement programs, litigation 

and judicial activities, correction operations, and state and local justice assistance. Examples of 

the agencies within this function include the Federal Bureau of Investigation, the United States 

Attorneys, the federal Judiciary, the Federal Bureau of Prisons, and the Legal Services 

Corporation. This function includes several components of the Department of Homeland 

Security. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 750: ADMINISTRATION OF JUSTICE 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 55.8 52.9 53.9 53.7 53.6 54.2 268.3 

 Outlays 49.9 51.6 55.5 55.4 54.5 54.1 271.2 

Discretionary: 1/ 

 Budget Authority 54.1 48.8 52.4 52.4 52.3 53.0 258.9 

 Outlays 48.0 49.5 52.9 53.1 53.3 52.9 261.7 

Mandatory Spending: 

 Budget Authority 1.7 4.1 1.5 1.4 1.3 1.2 9.4 

 Outlays 1.8 2.2 2.6 2.3 1.3 1.2 9.5 

1/ 2009 includes $5.2 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution provides significant resources for our federal and local law enforcement 

programs, matching the level in the President’s budget. The resolution provides increased 

funding for the Federal Bureau of Investigation (FBI) as it meets the country’s domestic crime 

fighting, financial fraud investigation, and national security needs. In addition, the resolution 

supports the Department of Justice’s programs and initiatives that hire and equip police officers, 

combat drugs, protect juveniles, and that provide other important services to our communities. 

For example, the Community Oriented Policing Services (COPS) program includes hiring grants 

for new police officers, the Edward Byrne Memorial Justice Assistance Grant (Byrne JAG) 

provides flexible resources to our communities to meet a variety of their criminal justice needs, 

and the State Criminal Alien Assistance Program (SCAAP) reimburses states and localities for 

their incarceration costs – and the resolution recognizes the importance of these and other 

programs. 
FUNCTION 800: GENERAL GOVERNMENT 

FUNCTION SUMMARY 

The General Government function consists of the activities of the Legislative Branch, the 

Executive Office of the President, general tax collection and fiscal operations of the Department 

of the Treasury (including the IRS), the Office of Personnel Management, the property and 

personnel costs of the General Services Administration, and general purpose fiscal assistance to 

states, localities, the District of Columbia, and U.S. territories. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 800: GENERAL GOVERNMENT 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 30.4 22.0 22.3 22.7 22.8 23.4 113.2 

 Outlays 24.6 22.8 23.1 23.8 23.5 23.6 116.8 

Discretionary: 1/ 

 Budget Authority 24.6 19.4 19.7 20.1 20.7 21.3 101.1 

 Outlays 18.9 20.2 20.6 21.0 21.5 21.5 104.8 

Mandatory Spending: 

 Budget Authority 5.8 2.6 2.6 2.6 2.1 2.2 12.1 

 Outlays 5.8 2.6 2.6 2.8 2.0 2.1 12.0 

1/ 2009 includes $6.2 billion provided by the American Recovery and Reinvestment 

Act. 

The budget resolution includes a program integrity initiative to increase IRS tax compliance 

efforts to collect unpaid taxes. In a change from previous years, the amounts included within the 

resolution’s adjustments for this purpose focus solely on amounts in IRS’s Enforcement account. 

The resolution assumes the full level for IRS activities proposed by the President. 
FUNCTION 900: INTEREST 

FUNCTION SUMMARY 

Function 900 consists primarily of the interest paid by the federal government to 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 INTEREST 1/ 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 169.8 168.3 207.6 269.9 347.8 429.8 1,423.3 

 Outlays 169.8 168.3 207.6 269.9 347.8 429.8 1,423.3 

Discretionary: 

 Budget Authority --- --- --- --- --- --- --- 

 Outlays --- --- --- --- --- --- --- 

Mandatory Spending: 

 Budget Authority 169.8 168.3 207.6 269.9 347.8 429.8 1,423.3 

 Outlays 169.8 168.3 207.6 269.9 347.8 429.8 1,423.3 

1/ Includes both on- and off-budget amounts. 
FUNCTION 920: ALLOWANCES 

FUNCTION SUMMARY 

The Allowances function is used for planning purposes to address the budgetary effects of 

proposals or assumptions that cross several budget functions. Once such changes are enacted, 

the budgetary effects are distributed to the appropriate budget function. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 920: ALLOWANCES 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 14.5 9.4 8.1 6.5 5.5 3.9 33.4 

 Outlays 1.8 4.9 5.9 4.8 4.1 3.0 22.6 

Discretionary: 

 Budget Authority 14.5 10.3 9.9 10.2 10.5 10.9 51.9 

 Outlays 1.8 5.4 7.4 8.2 8.8 9.6 39.3 

Mandatory Spending: 

 Budget Authority --- -0.9 -1.8 -3.7 -5.0 -7.0 -18.5 

 Outlays --- -0.5 -1.5 -3.4 -4.7 -6.6 -16.7 

Function 920 includes a placeholder to recognize the potential costs of disasters over the 

resolution period. It also includes a variety of savings, including savings related to program 

integrity initiatives, savings pursuant to reconciliation instructions, and savings to offset program 

initiatives in other budget functions. 
FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS 

FUNCTION SUMMARY 

The function includes major offsetting receipt items that would distort the funding levels of other 

functional categories if they were distributed to them. Examples of such items include the 

employer share of federal employee retirement benefits, outer continental shelf rents and 

royalties, and the sale of major assets. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS 1/ 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority -92.6 -83.9 -88.0 -91.8 -95.7 -98.6 -458.0 

 Outlays -92.6 -83.9 -88.0 -91.8 -95.7 -98.6 -458.0 

Discretionary: 

 Budget Authority --- --- --- --- --- --- --- 

 Outlays --- --- --- --- --- --- --- 

Mandatory Spending: 

 Budget Authority -92.6 -83.9 -88.0 -91.8 -95.7 -98.6 -458.0 

 Outlays -92.6 -83.9 -88.0 -91.8 -95.7 -98.6 -458.0 

1/ Includes both on- and off-budget amounts. 

The negative spending in Function 950 represents CBO=s baseline estimate of undistributed 

offsetting receipts and the impact of concurrent receipt policy. 
FUNCTION 970: OVERSEAS DEPLOYMENTS AND OTHER ACTIVITIES 

FUNCTION SUMMARY 

This function includes funding for overseas deployments and other activities. 

FUNCTION LEVELS AND PRIORITIES 

FUNCTION 970: OVERSEAS DEPLOYMENTS AND OTHER ACTIVITIES 

(in billions of dollars) 

2009 2010 2011 2012 2013 2014 2010-2014 

Total Spending: 

 Budget Authority 82.6 130.0 50.0 50.0 50.0 50.0 330.0 

 Outlays 25.1 92.8 76.5 67.7 57.8 52.1 346.9 

Discretionary: 

 Budget Authority 82.6 130.0 50.0 50.0 50.0 50.0 330.0 

 Outlays 25.1 92.8 76.5 67.7 57.8 52.1 346.9 

Mandatory Spending: 

 Budget Authority --- --- --- --- --- --- --- 

 Outlays --- --- --- --- --- --- --- 

The House resolution includes amounts equal to the President’s budget to account for any future 

House consideration of appropriations for overseas deployments and other activities. 
TITLE IICRECONCILIATION 

Title II of the resolution includes reconciliation instructions. 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 includes reconciliation instructions to committees for health care reform and for 

education, but not for other policy areas. In section 201(a), entitled Health Care Reform, the 

Committee on Energy and Commerce and the Committee on Ways and Means each are 

instructed to report changes in laws by September 29, 2009, to reduce the deficit by $1 billion 

for the period of fiscal years 2009 through 2014. In section 201(b), entitled Investments in 

Education, the Committee on Education and Labor is instructed to report changes in laws by 

September 30, 2009, to reduce the deficit by $1 billion for the period of fiscal years 2009 

through 2014. Reconciliation instructions do not preclude the consideration of legislation in 

these policy areas under regular order. 

Procedural language included in section 201(c) permits but does not require the Clerk of the 

House to join two separate reconciliation measures that meet the above descriptions, once one 

such measure has passed the House, for the purpose of forming a single engrossed reconciliation 

bill within the meaning of section 310 of the Congressional Budget Act of 1974. 

The House has adopted a rule relating to reconciliation instructions (clause 7 of rule XXI) that 

requires that any reconciliation instruction must not increase the deficit or reduce the surplus 

over the time periods specified in the House pay-as-you-go rule. The reconciliation instructions 

provided in title II satisfy the requirement of clause 7 of rule XXI. 

 
TITLE III—RESERVE FUNDS 

Sec. 301. Deficit-neutral reserve fund for health care reform 

The reserve fund supports the President’s goal of fiscally responsible health reform legislation. 

The reserve fund accommodates legislation that addresses the common goals of making 

affordable health coverage available to all, improving the quality of health care, and reducing 

rising health care costs, while building on and strengthening existing public and private 

insurance coverage and preserving choice of provider and plan, consistent with the pay-as-yougo principle. 

As part of health care reform, the Committee supports measures to ensure that payments to 

providers are appropriate and equitable and are designed to encourage efficiency, higher quality 

care, coordination of care, and accountability. 

Sec. 302. Deficit-neutral reserve fund for college access, affordability, and completion 

The reserve fund accommodates changes in laws that will increase assistance or benefits to 

college students, consistent with the pay-as-you-go principle. This reserve fund will provide 

committees maximum flexibility in finding offsets for legislation to help more students afford 

and complete college. 

Sec. 303. Deficit-neutral reserve fund for increasing energy independence 

The reserve fund accommodates legislation to increase U.S. energy independence, consistent 

with the pay-as-you-go principle. This reserve fund covers 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; limits and provides for reductions in greenhouse gas emissions; assists 

businesses, industries, states, communities, the environment, workers, or households as the 

United States moves toward reducing and offsetting the impacts of greenhouse gas emissions; or 

facilitates the training of workers for these industries (“green collar jobs”). 

Sec. 304. Deficit-neutral reserve fund for America’s veterans and servicemembers 

The reserve fund accommodates legislation to change health care and benefits for veterans, 

servicemembers, or their families, consistent with the pay-as-you-go principle. This reserve fund 

covers legislation that enhances health care for military personnel or veterans; maintains the 

affordability of health care for military retirees or 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 (concurrent receipt); or eliminates the offset 

between Survivor Benefit Plan annuities and veterans’ dependency and indemnity compensation. 

The reserve fund shall not accommodate legislation authorizing the Department of Veterans 

Affairs (VA) to bill private insurance companies for treatment of health conditions that are 
related to veterans’ military service. VA already is authorized to bill such companies for 

treatment of conditions that are not service-connected. 

Sec. 305. Deficit-neutral reserve fund for certain tax relief 

The reserve fund for tax relief accommodates legislation to reduce tax burdens on working 

families, businesses, States, or communities if it complies with the pay-as-you-go principle. This 

reserve fund could therefore accommodate individual tax relief supporting working families, 

higher education, and raising participation in retirement saving vehicles, among other purposes. 

It could also accommodate tax relief and investment incentives for businesses, States, or 

communities. 

Sec. 306. Deficit-neutral reserve fund for a 9/11 health program 

The reserve fund accommodates legislation that would establish a program, including medical 

monitoring and treatment, addressing the adverse health impacts linked to the attacks of 

September 11, 2001, consistent with the pay-as-you-go principle. Last year, the House and 

Senate included this deficit neutral reserve fund as part of the Conference Agreement. 

Sec. 307. Deficit-neutral reserve fund for child nutrition 

This reserve fund accommodates legislation to reauthorize, expand, or improve the child 

nutrition programs, including, but not limited to, the school lunch and school breakfast programs, 

after-school and summer food programs, the Special Supplemental Nutrition Program for 

Women, Infants, and Children (WIC), and the child and adult care food program, consistent with 

the pay-as-you-go principle. 

Sec. 308. Deficit-neutral reserve fund for structural unemployment insurance reforms 

This reserve fund accommodates legislation consistent with the pay-as-you-go principle that 

builds on the provisions of the Recovery Act and continues modernizing the unemployment 

system to better meet the challenges of the 21st century workforce, in particular by improving its 

response to economic downturns. 

Sec. 309. Deficit-neutral reserve fund for child support 

This reserve fund accommodates legislation to increase parental support for children, including 

efforts to ensure that children receive 100 percent of the child support that they are owed and that 

is paid by non-custodial parents, as well as other efforts to provide more parental support for 

children, consistent with the pay-as-you-go principle. 

Sec.310. Deficit-neutral reserve fund for the Affordable Housing Trust Fund 

The reserve fund accommodates funding for the existing Affordable Housing Trust Fund that 

provides grants to states, communities, and other entities to provide or rehabilitate housing for 

low-income families, consistent with the pay-as-you-go principle. The reserve fund provides 
committees with flexibility to find offsets for legislation that capitalizes the trust fund, which is 

already authorized. 

Sec. 311. Deficit-neutral reserve fund for home visiting 

This reserve fund accommodates legislation to provide mandatory funding for a home visiting 

program or programs serving low-income mothers-to-be and low-income families, consistent 

with the pay-as-you-go principle. The Committee anticipates that the legislation will fund 

evidence-based programs that have been tested in well-designed randomized controlled trials and 

are likely to produce future budget savings by improving child and family health and well-being. 

Research studies on providing nurse home visiting services to low-income families, for example, 

have documented between three and six dollars in savings for every dollar invested in the home 

visits. 

Sec. 312. Deficit-neutral reserve fund for Low-income Home Energy Assistance Program 

trigger 

This reserve fund accommodates legislation to ensure that the Low-income Home Energy 

Assistance Program (LIHEAP) responds more quickly and efficiently to energy price increases, 

so long as the legislation is consistent with the pay-as-you-go principle. 

Sec. 313. Reserve fund for the surface transportation reauthorization 

The reserve fund accommodates additional contract authority for the reauthorization of highway 

construction, highway safety and mass transit programs or other transportation-related legislation 

on the condition that the Highway Trust Fund continues to fully meet its obligations. While the 

eventual funding needs for the upcoming highway and transit bill are not yet known, the reserve 

fund will provide flexibility to adjust the Transportation and Infrastructure Committee’s 

allocation provided that the solvency of the Highway Trust Fund is maintained. 

Sec. 314. Current policy reserve fund for Medicare improvements 

The reserve fund accommodates additional mandatory spending to reform the Medicare 

physician payment system. The reserve fund supports legislation to change incentives to 

encourage efficiency and higher quality care in a way that supports fiscal sustainability, to 

improve payment accuracy to encourage efficient use of resources and ensure that primary care 

receives appropriate compensation, to improve coordination of care among all providers serving 

a patient in all appropriate settings, or to hold providers accountable for their utilization patterns 

and quality of care. 

The reserve fund allows Medicare physician payment reform legislation to be scored against a 

baseline that reflects current policy, which means a baseline that assumes the payment rates in 

effect for physicians for 2009 will stay in effect through 2019. This assumption is consistent 

with the President’s budget and is based on Congressional actions in recent years to prevent cuts 

in physician payments that would otherwise be required by the Sustainable Growth Rate (SGR) 

formula. However, like the President’s budget, the budget resolution does not intend this 
assumption as a reflection of future policy. Instead, the assumption represents a realistic and 

meaningful benchmark against which to measure the fiscal effects of legislation reforming the 

Medicare physician payment system. 

After the House has adopted a measure to impose statutory pay-as-you-go requirements, or when 

a bill utilizing this reserve fund includes provisions to impose statutory pay-as-you-go 

requirements, Section 401(a) of this resolution directs the chairman of the Budget Committee to 

make current policy adjustments to the baseline before evaluating the costs of the Medicare bill 

for compliance with House budget rules and procedures. The adjustments may be made only for 

the purposes and in the amounts provided in this reserve fund. 

The SGR formula limits how much total physician compensation can grow every year. The SGR 

formula has required payment rate cuts every year since 2002. Since 2003, Congress has enacted 

legislation to prevent these rate cuts from taking effect, one or two years at a time. 

Consequently, history has shown that the current statutory baseline as it relates to Medicare 

physician payments is unrealistic. Under current law, physicians face a 21 percent cut in their 

Medicare payment rate in 2010, and further cuts for several years after that. Cuts of this 

magnitude could destabilize the Medicare program and present serious access problems for 

Medicare beneficiaries. The 2008 Medicare trustees report noted that these cuts, if they were to 

go into effect, could result in substantially reduced beneficiary access to physician services. The 

trustees report noted the possibility of significant effects on other aspects of Medicare as well, 

such as an increased use of hospital or emergency room services; an increase in mortality rates; 

or an enrollment shift to Medicare Advantage plans, which would drive up federal costs because 

Medicare Advantage plans are currently paid an average of 14 percent more than the traditional 

fee-for-service program. Neither the Medicare actuaries nor the Congressional Budget Office 

reflects these secondary effects in their respective baselines, because of substantial uncertainty 

about the magnitude of the effects. 

Sec. 315. Current policy reserve fund for middle class tax relief 

The reserve fund allows the Chairman of the Budget Committee to adjust the resolution 

aggregates and allocations to reflect current policy for certain provisions of the Internal Revenue 

Code of 1986 for middle class tax relief, decreasing revenues (or increasing outlays, as 

appropriate) by up to $698.6 billion over five years and, for purposes of House rules, by up to 

$1,848.5 billion over ten years. The reserve fund supports the extension of middle class tax 

relief such as the 10 percent individual income tax bracket, marriage penalty relief, the child 

credit at $1,000 and partial refundability of the credit, education incentives, other incentives for 

middle class families and children, and other reductions or adjustments to individual income tax 

brackets, as well as small business tax relief. 

After the House has adopted a measure to impose statutory pay-as-you-go requirements, or when 

a bill utilizing this reserve fund includes provisions to impose statutory pay-as-you-go 

requirements, Section 401(a) of this resolution directs the chairman of the Budget Committee to 

make current policy adjustments to the baseline before evaluating the costs of the tax bill for 

compliance with House budget rules and procedures. The adjustments may be made only for the 

purposes and in the amounts provided in this reserve fund. 
Sec. 316. Current policy reserve fund for reform of the alternative minimum tax (AMT) 

The reserve fund allows the Chairman of the Budget Committee to adjust the resolution 

aggregates and allocations to reflect current policy for the alternative minimum tax (AMT) for 

one additional year, decreasing revenues by an amount not to exceed $68.65 billion over 5 years 

and over 10 years. The reserve fund would support immediate AMT relief so that tens of 

millions of working families will not become subject to it in tax year 2010. Without reform, the 

number of taxpayers subject to the AMT will rise from 4 million in 2010 to 28 million in 2010, 

according to the Congressional Budget Office. The resolution would accommodate further, 

deficit-neutral relief from the AMT. 

After the House has adopted a measure to impose statutory pay-as-you-go requirements, or when 

a bill utilizing this reserve fund includes provisions to impose statutory pay-as-you-go 

requirements, Section 401(a) of this resolution directs the chairman of the Budget Committee to 

make current policy adjustments to the baseline before evaluating the costs of the tax bill for 

compliance with House budget rules and procedures. The adjustments may be made only for the 

purposes and in the amounts provided in this reserve fund. 

Sec. 317. Current policy reserve fund for reform of the Estate and Gift Tax 

The reserve fund allows the Chairman of the Budget Committee to adjust the resolution 

aggregates and allocations to reflect current policy by extending the law as in effect in 2009 for 

the Estate and Gift Tax, decreasing revenues by up to $72.0 billion over 5 years and, for 

purposes of House Rules, by up to $256.2 billion over 10 years. The reserve fund supports 

continuation of 2009 policy so that only a minute fraction of estates will owe tax. 

After the House has adopted a measure to impose statutory pay-as-you-go requirements, or when 

a bill utilizing this reserve fund includes provisions to impose statutory pay-as-you-go 

requirements, Section 401(a) of this resolution directs the chairman of the Budget Committee to 

make current policy adjustments to the baseline before evaluating the costs of the tax bill for 

compliance with House budget rules and procedures. The adjustments may be made only for the 

purposes and in the amounts provided in this reserve fund. 
TITLE IVCBUDGET ENFORCEMENT 

Sec. 401. Adjustments for Direct Spending and Revenues. 

After the House has acted upon a measure to impose statutory pay-as-you-go requirements, or when a bill listed 

in a current policy reserve fund includes provisions to impose statutory pay-as-you-go requirements, subsection 

(a) of this section directs the chairman of the Budget Committee to make current policy adjustments to the 

baseline before evaluating the costs of certain measures for compliance with House budget rules and 

procedures. The adjustments may be made only for the purposes and in the amounts provided in a current policy 

reserve fund. Four current policy reserve funds appear in title III of the resolution as sections 314, 315, 316, 

and 317. 

Subsection (b) allows the chairman of the Budget Committee to adjust the 302(a) allocation to the 

Appropriations Committee if changes to the Low-income Home Energy Assistance Program (reflected in this 

resolution’s mandatory spending totals) are not funded in an authorization bill and are included instead in an 

appropriations measure. 

Subsection (c) updates and reinstates a provision of the Budget Enforcement Act of 1990. The chairman of the 

Budget Committee is directed to exempt from the calculation of the cost of any measure any budgetary effects 

of legislative provisions that affect the full funding of the federal deposit insurance guarantee. 

Sec. 402. Adjustments to Discretionary Spending Limits. 

Section 402 provides for specific allocation adjustments for the Committee on Appropriations when the 

Committee reports legislation that includes increased appropriations for the following program integrity 

initiatives: (1) program integrity initiatives at the Social Security Administration; (2) Internal Revenue Service 

tax compliance; (3) the health care 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. In addition, a new program integrity adjustment has been added this year to create the 

Partnership Fund for Program Integrity at the Office of Management and Budget for program integrity pilot 

initiatives across federal agencies. This adjustment is intended to develop new ideas to promote administrative 

efficiency gains and reductions in erroneous payments. 

The adjustments under this section are primarily intended to 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. 

This section also incorporates a procedure whereby provisions or measures reported by the Committee on 

Appropriations will be exempt in certain circumstances from compliance with titles III and IV of the 

Congressional Budget Act of 1974 and the budget resolution. Such an exemption applies if: (1) the Committee 

on Appropriations determines and designates that amounts appropriated are necessary for overseas deployments 

and related activities; or (2) the Committee on Appropriations provides discretionary appropriations and 

designates those amounts as necessary to meet emergency needs. 

Sec. 403. Advance Appropriations 

Section 403 limits the amount and type of advance appropriations for fiscal years 2011 and 2012. Under this 

section, advance appropriations for fiscal year 2011 are restricted to $28.852 billion for the programs, projects, 
activities, or accounts listed below. Advances for 2012 are listed separately. The list is included in this report 

so that the Appropriations Committee can prepare appropriations bills for fiscal year 2010 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 2010 that first becomes 

available for any fiscal year after 2010. 

Advance Appropriations for Fiscal Year 2011: 

Employment and Training Administration 

Office of Job Corps 

Education for the Disadvantaged 

School Improvement Programs 

Special Education 

Career, Technical and Adult Education 

Payment to Postal Service 

Tenant- based Rental Assistance 

Project-based Rental Assistance 

Advance Appropriations for Fiscal Year 2012: 

The Corporation for Public Broadcasting 

Sec. 404. Oversight of Government Performance 

Section 404 encourages all committees of the House to conduct rigorous oversight hearings to root out waste, 

fraud, and abuse in federal programs, with particular attention to issues raised by the Office of the Inspector 

General or the Government Accountability Office. Based on these oversight efforts, such recommendations 

should be included in the views and estimates reports submitted to the Budget Committee under section 301(d) 

of the Congressional Budget Act on 1974. 

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-class tax relief and revenues 

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 veterans’ and servicemembers’ health care 

Sec. 602. Sense of the House on homeland security 

Sec. 603. Sense of the House on promoting American innovation and economic competitiveness 

Sec. 604. Sense of the House regarding pay parity 

Sec. 605. Sense of the House on college affordability 

Sec. 606. Sense of the House on Great Lakes restoration 
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 2010 and a revised 

allocation for 2009. The authorizing committees receive allocations for 2010 and the five-year 

period 2010 through 2014 as well as a revised allocation for 2009. 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. AResolution changes@ refers to the budgetary impact of legislation enacted after 

the adoption of this resolution, anticipated to reflect a change from baseline levels. 

 

[NOTE TO GPO: Insert two allocation tables here: 

1) allocation of spending authority to the House Appropriations Committee 

2) allocation of spending to House committees other than Appropriations]
1

ALLOCATION OF SPENDING AUTHORITY TO HOUSE COMMITTEE ON APPROPRIATIONS 

[In millions of dollars] 

2009 1 2010

Discretionary Action: 

BA .................................................................................................................................................... 1,398,771 1,087,320

OT .................................................................................................................................................... 1,220,843 1,271,140

Current Law Mandatory: 

BA .................................................................................................................................................... 670,595 725,056

OT .................................................................................................................................................... 658,123 715,684

1 Revision to amounts included in S. Con. Res. 70. Includes emergencies incorporated in the Congressional Budget Office March baseline 

1

ALLOCATIONS OF SPENDING AUTHORITY TO HOUSE COMMITTEES OTHER THAN APPROPRIATIONS 

[In millions of dollars] 

2009 1 2010

Total 

2010–2014

Committee on Agriculture: 

Current Law: 

BA ........................................................................................................................... 16,709 16,183 63,406

OT ........................................................................................................................... 14,831 15,455 64,273

Reauthorizations: 

BA ........................................................................................................................... 1 1 138,284

OT ........................................................................................................................... 1 1 135,903

Total: 

BA ........................................................................................................................... 16,710 16,184 201,690

OT ........................................................................................................................... 14,832 15,456 200,176

Committee on Armed Services: 

Current Law: 

BA ........................................................................................................................... 125,663 135,653 710,343

OT ........................................................................................................................... 126,514 135,710 710,265

Resolution Change: 

BA ........................................................................................................................... ................ 194 2,095

OT ........................................................................................................................... ................ 178 2,055

Total: 

BA ........................................................................................................................... 125,663 135,847 712,438

OT ........................................................................................................................... 126,514 135,888 712,320

Committee on Education and Labor: 

Current Law: 

BA ........................................................................................................................... ¥20,683 ¥454 25,648

OT ........................................................................................................................... ¥17,727 ¥3,516 19,608

Reauthorizations: 

BA ........................................................................................................................... 101 3,648 18,664

OT ........................................................................................................................... 66 2,513 17,190

Resolution Change: 

BA ........................................................................................................................... ................ 1,329 6,080

OT ........................................................................................................................... ................ 1,179 5,930

Total: 

BA ........................................................................................................................... ¥20,582 4,523 50,392

OT ........................................................................................................................... ¥17,661 176 42,728

Committee on Energy and Commerce: 

Current Law: 

BA ........................................................................................................................... 279,426 286,402 1,643,660

OT ........................................................................................................................... 273,475 285,467 1,637,420

Reauthorizations: 

BA ........................................................................................................................... ................ ................ 5,720

OT ........................................................................................................................... ................ ................ 8,566

Total: 

BA ........................................................................................................................... 279,426 286,402 1,649,380

OT ........................................................................................................................... 273,475 285,467 1,645,986

Committee on Financial Services: 

Current Law: 

BA ........................................................................................................................... 684,785 47,983 93,841

OT ........................................................................................................................... 666,250 75,202 104,154

Committee on Foreign Affairs: 

Current Law: 

BA ........................................................................................................................... 23,477 21,299 94,573

OT ........................................................................................................................... 22,222 22,956 105,029

Committee on Homeland Security: 

Current Law: 

BA ........................................................................................................................... 1,535 1,585 8,465

OT ........................................................................................................................... 1,582 1,591 8,548

Committee on House Administration: 

Current Law: 

BA ........................................................................................................................... 69 68 340

OT ........................................................................................................................... 21 18 344

Committee on the Judiciary: 

Current Law: 

BA ........................................................................................................................... 6,929 9,375 36,556

2

ALLOCATIONS OF SPENDING AUTHORITY TO HOUSE COMMITTEES OTHER THAN APPROPRIATIONS—

Continued

[In millions of dollars] 

2009 1 2010

Total 

2010–2014

OT ........................................................................................................................... 7,021 7,412 36,768

Committee on Natural Resources: 

Current Law: 

BA ........................................................................................................................... 5,362 5,899 31,419

OT ........................................................................................................................... 4,879 5,700 31,479

Committee on Oversight and Government Reform: 

Current Law: 

BA ........................................................................................................................... 90,002 92,711 485,602

OT ........................................................................................................................... 88,170 90,771 472,924

Committee on Science and Technology: 

Current Law: 

BA ........................................................................................................................... 126 126 630

OT ........................................................................................................................... 119 139 658

Committee on Small Business: 

Current Law: 

BA ........................................................................................................................... 1,211 ................ ....................

OT ........................................................................................................................... 1,211 ................ ....................

Committee on Transportation and Infrastructure: 

Current Law: 

BA ........................................................................................................................... 53,534 14,192 74,384

OT ........................................................................................................................... 14,057 14,649 76,644

Reauthorizations: 

BA ........................................................................................................................... 1,950 42,083 210,415

OT ........................................................................................................................... ................ 173 2,365

Resolution Change: 

BA ........................................................................................................................... ................ 13,085 68,669

OT ........................................................................................................................... ................ ................ ....................

Total: 

BA ........................................................................................................................... 55,484 69,360 353,468

OT ........................................................................................................................... 14,057 14,822 79,009

Committee on Veterans Affairs: 

Current Law: 

BA ........................................................................................................................... 952 1,184 5,433

OT ........................................................................................................................... 1,041 1,284 6,176

Reauthorizations: 

BA ........................................................................................................................... ................ 1,549 11,092

OT ........................................................................................................................... ................ 1,543 10,908

Total: 

BA ........................................................................................................................... 952 2,733 16,525

OT ........................................................................................................................... 1,041 2,827 17,084

Committee on Ways and Means: 

Current Law: 

BA ........................................................................................................................... 900,451 938,463 4,999,413

OT ........................................................................................................................... 896,860 940,618 5,008,958

Reauthorizations: 

BA ........................................................................................................................... ................ 25 83,520

OT ........................................................................................................................... ................ 25 76,818

Resolution Change: 

BA ........................................................................................................................... ................ 6,830 159,038

OT ........................................................................................................................... ................ 6,830 159,038

Total: 

BA ........................................................................................................................... 900,451 945,318 5,241,971

OT ........................................................................................................................... 896,860 947,473 5,244,814

1 Revision to amounts for 2009 included in S.Con.Res. 70

1

SUMMARY TABLE 1.—FISCAL YEAR 2010 BUDGET RESOLUTION TOTAL SPENDING AND REVENUES 

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Budget Resolution 

Total Spending: 

BA ....................................... 4,200.782 3,447.528 3,441.763 3,509.887 3,718.179 3,936.332 18,053.689

OT ....................................... 3,879.882 3,549.570 3,554.895 3,533.290 3,712.719 3,908.079 18,258.553

On-Budget: 

BA ....................................... 3,675.133 2,892.061 2,866.329 2,913.316 3,095.704 3,286.135 15,053.545

OT ....................................... 3,357.255 2,996.234 2,981.872 2,939.612 3,093.577 3,261.525 15,272.820

Off-Budget: 

BA ....................................... 525.649 555.467 575.434 596.571 622.475 650.197 3,000.144

OT ....................................... 522.627 553.336 573.023 593.678 619.142 646.554 2,985.733

Revenues: 

Total ................................... 2,185.688 2,327.733 2,627.690 2,915.833 3,127.173 3,309.681 14,308.110

On-budget .......................... 1,532.571 1,659.525 1,933.072 2,190.099 2,361.429 2,507.846 10,651.971

Off-budget .......................... 653.117 668.208 694.618 725.734 765.744 801.835 3,656.139

Surplus/Deficit (¥): 

Total ................................... ¥1,694.194 ¥1,221.837 ¥927.205 ¥617.457 ¥585.546 ¥598.398 ¥3,950.443

On-budget .......................... ¥1,824.684 ¥1,336.709 ¥1,048.800 ¥749.513 ¥732.148 ¥753.679 ¥4,620.849

Off-budget .......................... 130.490 114.872 121.595 132.056 146.602 155.281 670.406

Debt Subject to Limit (end of 

year) ................................... 12,017 13,223 14,350 15,276 16,162 17,100 na 

Debt Held by the Public (end 

of year) ............................... 7,730 8,768 9,684 10,344 10,934 11,577 na

By Function 

National Defense (050): 

BA ....................................... 618.057 562.033 570.107 579.135 589.895 603.828 2,904.998

OT ....................................... 646.810 606.043 587.945 576.023 584.670 595.476 2,950.157

International Affairs (150): 

BA ....................................... 40.885 45.320 49.146 53.742 59.160 64.388 271.756

OT ....................................... 37.797 43.461 48.642 52.123 55.773 59.292 259.291

General Science, Space, and 

Technology (250): 

BA ....................................... 35.389 31.139 31.493 33.373 34.419 35.686 166.110

OT ....................................... 30.973 32.467 32.407 32.465 33.614 34.835 165.788

Energy (270): 

BA ....................................... 43.919 5.489 5.539 5.732 6.098 6.227 29.085

OT ....................................... 2.952 7.267 11.322 13.400 12.133 10.512 54.634

Natural Resources and Environment (300): 

BA ....................................... 56.009 37.387 38.600 39.249 39.348 40.017 194.601

OT ....................................... 36.834 40.450 40.237 40.058 39.754 39.957 200.456

Agriculture (350): 

BA ....................................... 24.974 23.690 24.691 21.644 22.497 23.182 115.704

OT ....................................... 23.070 23.951 23.998 17.540 22.063 22.150 109.702

Commerce and Housing Credit 

(370): 

BA ....................................... 699.092 64.195 28.248 9.533 17.224 11.209 130.409

OT ....................................... 670.090 88.900 40.021 8.617 5.562 ¥2.517 140.583

On-budget: 

BA .................................. 694.439 60.933 26.181 9.561 17.247 11.226 125.148

OT .................................. 665.437 85.638 37.954 8.645 5.585 ¥2.500 135.322

Off-budget: 

BA .................................. 4.653 3.262 2.067 ¥0.028 ¥0.023 ¥0.017 5.261

OT .................................. 4.653 3.262 2.067 ¥0.028 ¥0.023 ¥0.017 5.261

Transportation (400): 

BA ....................................... 122.457 88.151 89.071 90.047 90.866 91.809 449.944

OT ....................................... 87.784 95.695 96.474 95.851 96.150 96.793 480.963

Community and Regional Development (450): 

BA ....................................... 23.811 18.308 21.232 21.311 21.202 21.270 103.323

OT ....................................... 29.983 29.303 27.530 25.722 24.155 22.752 129.462

2

SUMMARY TABLE 1.—FISCAL YEAR 2010 BUDGET RESOLUTION TOTAL SPENDING AND 

REVENUES—Continued

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Education, Training, Employment and Social Services 

(500): 

BA ....................................... 164.276 93.689 107.858 117.121 115.931 125.788 560.387

OT ....................................... 73.219 140.300 141.108 118.391 118.888 120.959 639.646

Health (550): 

BA ....................................... 380.158 383.911 364.910 369.852 389.719 400.451 1,908.843

OT ....................................... 354.397 388.746 367.628 368.556 384.359 400.173 1,909.462

Medicare (570): 

BA ....................................... 427.076 449.653 505.171 513.824 558.235 616.315 2,643.198

OT ....................................... 426.736 449.784 504.962 513.591 558.381 616.150 2,642.868

Income Security (600): 

BA ....................................... 520.123 536.169 510.575 478.039 483.386 485.396 2,493.565

OT ....................................... 503.020 539.918 513.410 478.323 482.745 483.758 2,498.154

Social Security (650): 

BA ....................................... 686.427 703.408 728.422 757.525 792.485 831.958 3,813.798

OT ....................................... 682.849 701.400 726.144 754.782 789.302 828.315 3,799.943

On-budget: 

BA .................................. 31.820 20.255 23.380 26.478 29.529 32.728 132.370

OT .................................. 31.264 20.378 23.513 26.628 29.679 32.728 132.926

Off-budget: 

BA .................................. 654.607 683.153 705.042 731.047 762.956 799.230 3,681.428

OT .................................. 651.585 681.022 702.631 728.154 759.623 795.587 3,667.017

Veterans Benefits and Services (700): 

BA ....................................... 97.705 106.365 112.842 108.702 113.803 116.021 557.733

OT ....................................... 94.831 105.468 112.386 108.103 113.151 115.480 554.588

Administration of Justice 

(750): 

BA ....................................... 55.783 52.857 53.892 53.738 53.569 54.247 268.303

OT ....................................... 49.853 51.630 55.503 55.441 54.526 54.058 271.158

General Government (800): 

BA ....................................... 30.405 21.979 22.316 22.737 22.750 23.415 113.197

OT ....................................... 24.629 22.757 23.147 23.795 23.492 23.629 116.820

Net Interest (900): 

BA ....................................... 169.755 168.285 207.566 269.883 347.752 429.837 1,423.323

OT ....................................... 169.755 168.285 207.566 269.883 347.752 429.837 1,423.323

On-budget: 

BA .................................. 288.955 284.085 323.266 387.483 470.452 560.137 2,025.423

OT .................................. 288.955 284.085 323.266 387.483 470.452 560.137 2,025.423

Off-budget: 

BA .................................. ¥119.200 ¥115.800 ¥115.700 ¥117.600 ¥122.700 ¥130.300 ¥602.100

OT .................................. ¥119.200 ¥115.800 ¥115.700 ¥117.600 ¥122.700 ¥130.300 ¥602.100

Allowances (920): 

BA ....................................... 14.450 9.422 8.052 6.518 5.543 3.865 33.400

OT ....................................... 1.788 4.893 5.903 4.750 4.122 2.962 22.630

Undistributed Offsetting Receipts (950): 

BA ....................................... ¥92.617 ¥83.922 ¥87.968 ¥91.818 ¥95.703 ¥98.577 ¥457.988

OT ....................................... ¥92.617 ¥83.922 ¥87.968 ¥91.818 ¥95.703 ¥98.577 ¥457.988

On-budget: 

BA .................................. ¥78.206 ¥68.774 ¥71.993 ¥74.970 ¥77.945 ¥79.861 ¥373.543

OT .................................. ¥78.206 ¥68.774 ¥71.993 ¥74.970 ¥77.945 ¥79.861 ¥373.543

Off-budget: 

BA .................................. ¥14.411 ¥15.148 ¥15.975 ¥16.848 ¥17.758 ¥18.716 ¥84.445

OT .................................. ¥14.411 ¥15.148 ¥15.975 ¥16.848 ¥17.758 ¥18.716 ¥84.445

Overseas Deployments and 

Other Activities (970): 

BA ....................................... 82.648 130.000 50.000 50.000 50.000 50.000 330.000

OT ....................................... 25.129 92.774 76.530 67.694 57.830 52.085 346.913

3

SUMMARY TABLE 2.—FISCAL YEAR 2010 BUDGET RESOLUTION DISCRETIONARY SPENDING 

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Budget Resolution 

Total Spending: 

BA ....................................... 1,488.569 1,229.078 1,179.313 1,205.924 1,232.826 1,265.463 6,112.604

OT ....................................... 1,247.760 1,370.565 1,341.264 1,298.562 1,302.648 1,317.342 6,630.381

On-Budget: 

BA ....................................... 1,483.020 1,222.744 1,172.478 1,198.757 1,225.326 1,257.581 6,076.886

OT ....................................... 1,242.562 1,364.369 1,334.564 1,291.481 1,295.223 1,309.542 6,595.179

Off-Budget: 

BA ....................................... 5.549 6.334 6.835 7.167 7.500 7.882 35.718

OT ....................................... 5.198 6.196 6.700 7.081 7.425 7.800 35.202

By Function 

National Defense (050): 

BA ....................................... 614.426 556.128 564.293 573.612 584.421 598.249 2,876.703

OT ....................................... 641.927 600.048 582.107 570.461 579.217 589.904 2,921.737

International Affairs (150): 

BA ....................................... 42.666 48.454 52.777 57.063 61.502 65.931 285.727

OT ....................................... 41.300 46.280 50.000 53.746 57.597 61.490 269.113

General Science, Space, and 

Technology (250): 

BA ....................................... 35.264 31.014 31.368 33.248 34.294 35.561 165.485

OT ....................................... 30.855 32.329 32.280 32.333 33.483 34.710 165.135

Energy (270): 

BA ....................................... 44.998 6.680 6.717 6.764 6.798 6.862 33.821

OT ....................................... 5.350 10.031 13.719 15.058 13.611 12.110 64.529

Natural Resources and Environment (300): 

BA ....................................... 54.596 35.085 36.458 36.825 37.252 37.880 183.500

OT ....................................... 36.252 38.866 38.082 37.622 37.349 37.800 189.719

Agriculture (350): 

BA ....................................... 6.349 6.131 6.169 6.279 6.393 6.511 31.483

OT ....................................... 6.111 6.217 6.147 6.219 6.323 6.435 31.341

Commerce and Housing Credit 

(370): 

BA ....................................... 13.216 13.211 6.383 5.110 4.240 3.966 32.910

OT ....................................... 6.253 13.347 9.240 7.155 5.917 4.520 40.179

On-budget: 

BA .................................. 12.963 12.949 6.116 4.838 3.963 3.683 31.549

OT .................................. 6.000 13.085 8.973 6.883 5.640 4.237 38.818

Off-budget: 

BA .................................. 0.253 0.262 0.267 0.272 0.277 0.283 1.361

OT .................................. 0.253 0.262 0.267 0.272 0.277 0.283 1.361

Transportation (400): 

BA ....................................... 79.061 31.436 31.925 32.443 32.933 33.295 162.032

OT ....................................... 85.668 93.462 94.195 93.437 93.614 94.103 468.811

Community and Regional Development (450): 

BA ....................................... 23.006 17.930 21.059 21.118 21.187 21.255 102.549

OT ....................................... 26.252 26.904 26.559 24.960 23.711 22.809 124.943

Education, Training, Employment and Social Services 

(500): 

BA ....................................... 188.508 88.676 97.440 103.135 107.416 111.357 508.024

OT ....................................... 94.814 138.575 130.750 106.828 107.776 110.965 594.894

Health (550): 

BA ....................................... 75.483 58.158 60.166 61.527 63.187 65.839 308.877

OT ....................................... 57.635 64.667 64.106 62.130 61.685 63.386 315.974

Medicare (570): 

BA ....................................... 5.390 5.595 6.042 6.112 6.197 6.269 30.215

OT ....................................... 5.255 5.566 5.977 6.083 6.184 6.257 30.067

Income Security (600): 

BA ....................................... 74.067 62.778 65.488 67.210 68.878 70.734 335.088

OT ....................................... 64.056 67.860 70.141 70.087 70.576 70.760 349.424

4

SUMMARY TABLE 2.—FISCAL YEAR 2010 BUDGET RESOLUTION DISCRETIONARY SPENDING—

Continued

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Social Security (650): 

BA ....................................... 6.386 6.072 6.568 6.895 7.223 7.599 34.357

OT ....................................... 5.479 6.057 6.566 6.959 7.298 7.517 34.397

On-budget: 

BA .................................. 1.090 ...................... ...................... .................. .................. .................. ......................

OT .................................. 0.534 0.123 0.133 0.150 0.150 .................. 0.556

Off-budget: 

BA .................................. 5.296 6.072 6.568 6.895 7.223 7.599 34.357

OT .................................. 4.945 5.934 6.433 6.809 7.148 7.517 33.841

Veterans Benefits and Services (700): 

BA ....................................... 49.394 53.263 54.417 55.855 57.384 58.969 279.888

OT ....................................... 46.757 52.474 53.967 55.483 56.931 58.519 277.374

Administration of Justice 

(750): 

BA ....................................... 54.099 48.763 52.426 52.378 52.307 53.022 258.896

OT ....................................... 48.018 49.470 52.918 53.131 53.276 52.889 261.684

General Government (800): 

BA ....................................... 24.562 19.365 19.733 20.117 20.677 21.254 101.146

OT ....................................... 18.861 20.196 20.584 21.025 21.473 21.531 104.809

Allowances (920): 

BA ....................................... 14.450 10.339 9.884 10.233 10.537 10.910 51.903

OT ....................................... 1.788 5.442 7.396 8.151 8.797 9.552 39.338

Overseas Deployments and 

Other Activities (970): 

BA ....................................... 82.648 130.000 50.000 50.000 50.000 50.000 330.000

OT ....................................... 25.129 92.774 76.530 67.694 57.830 52.085 346.913

5

SUMMARY TABLE 3.—FISCAL YEAR 2010 BUDGET RESOLUTION MANDATORY SPENDING 

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Budget Resolution 

Total Spending: 

BA ....................................... 2,712.213 2,218.450 2,262.450 2,303.963 2,485.353 2,670.869 11,941.085

OT ....................................... 2,632.122 2,179.005 2,213.631 2,234.728 2,410.071 2,590.737 11,628.172

On-Budget: 

BA .................................. 2,192.113 1,669.317 1,693.851 1,714.559 1,870.378 2,028.554 8,976.659

OT .................................. 2,114.693 1,631.865 1,647.308 1,648.131 1,798.354 1,951.983 8,677.641

Off-Budget: 

BA .................................. 520.100 549.133 568.599 589.404 614.975 642.315 2,964.426

OT .................................. 517.429 547.140 566.323 586.597 611.717 638.754 2,950.531

By Function 

National Defense (050): 

BA ....................................... 3.631 5.905 5.814 5.523 5.474 5.579 28.295

OT ....................................... 4.883 5.995 5.838 5.562 5.453 5.572 28.420

International Affairs (150): 

BA ....................................... ¥1.781 ¥3.134 ¥3.631 ¥3.321 ¥2.342 ¥1.543 ¥13.971

OT ....................................... ¥3.503 ¥2.819 ¥1.358 ¥1.623 ¥1.824 ¥2.198 ¥9.822

General Science, Space, and 

Technology (250): 

BA ....................................... 0.125 0.125 0.125 0.125 0.125 0.125 0.625

OT ....................................... 0.118 0.138 0.127 0.132 0.131 0.125 0.653

Energy (270): 

BA ....................................... ¥1.079 ¥1.191 ¥1.178 ¥1.032 ¥0.700 ¥0.635 ¥4.736

OT ....................................... ¥2.398 ¥2.764 ¥2.397 ¥1.658 ¥1.478 ¥1.598 ¥9.895

Natural Resources and Environment (300): 

BA ....................................... 1.413 2.302 2.142 2.424 2.096 2.137 11.101

OT ....................................... 0.582 1.584 2.155 2.436 2.405 2.157 10.737

Agriculture (350): 

BA ....................................... 18.625 17.559 18.522 15.365 16.104 16.671 84.221

OT ....................................... 16.959 17.734 17.851 11.321 15.740 15.715 78.361

Commerce and Housing Credit 

(370): 

BA ....................................... 685.876 50.984 21.865 4.423 12.984 7.243 97.499

OT ....................................... 663.837 75.553 30.781 1.462 ¥0.355 ¥7.037 100.404

On-budget: 

BA .................................. 681.476 47.984 20.065 4.723 13.284 7.543 93.599

OT .................................. 659.437 72.553 28.981 1.762 ¥0.055 ¥6.737 96.504

Off-budget: 

BA .................................. 4.400 3.000 1.800 ¥0.300 ¥0.300 ¥0.300 3.900

OT .................................. 4.400 3.000 1.800 ¥0.300 ¥0.300 ¥0.300 3.900

Transportation (400): 

BA ....................................... 43.396 56.715 57.146 57.604 57.933 58.514 287.912

OT ....................................... 2.116 2.233 2.279 2.414 2.536 2.690 12.152

Community and Regional Development (450): 

BA ....................................... 0.805 0.378 0.173 0.193 0.015 0.015 0.774

OT ....................................... 3.731 2.399 0.971 0.762 0.444 ¥0.057 4.519

Education, Training, Employment and Social Services 

(500): 

BA ....................................... ¥24.232 5.013 10.418 13.986 8.515 14.431 52.363

OT ....................................... ¥21.595 1.725 10.358 11.563 11.112 9.994 44.752

Health (550): 

BA ....................................... 304.675 325.753 304.744 308.325 326.532 334.612 1,599.966

OT ....................................... 296.762 324.079 303.522 306.426 322.674 336.787 1,593.488

Medicare (570): 

BA ....................................... 421.686 444.058 499.129 507.712 552.038 610.046 2,612.983

OT ....................................... 421.481 444.218 498.985 507.508 552.197 609.893 2,612.801

Income Security (600): 

BA ....................................... 446.056 473.391 445.087 410.829 414.508 414.662 2,158.477

OT ....................................... 438.964 472.058 443.269 408.236 412.169 412.998 2,148.730

6

SUMMARY TABLE 3.—FISCAL YEAR 2010 BUDGET RESOLUTION MANDATORY SPENDING—

Continued

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Social Security (650): 

BA ....................................... 680.041 697.336 721.854 750.630 785.262 824.359 3,779.441

OT ....................................... 677.370 695.343 719.578 747.823 782.004 820.798 3,765.546

On-budget: 

BA .................................. 30.730 20.255 23.380 26.478 29.529 32.728 132.370

OT .................................. 30.730 20.255 23.380 26.478 29.529 32.728 132.370

Off-budget: 

BA .................................. 649.311 677.081 698.474 724.152 755.733 791.631 3,647.071

OT .................................. 646.640 675.088 696.198 721.345 752.475 788.070 3,633.176

Veterans Benefits and Services (700): 

BA ....................................... 48.311 53.102 58.425 52.847 56.419 57.052 277.845

OT ....................................... 48.074 52.994 58.419 52.620 56.220 56.961 277.214

Administration of Justice 

(750): 

BA ....................................... 1.684 4.094 1.466 1.360 1.262 1.225 9.407

OT ....................................... 1.835 2.160 2.585 2.310 1.250 1.169 9.474

General Government (800): 

BA ....................................... 5.843 2.614 2.583 2.620 2.073 2.161 12.051

OT ....................................... 5.768 2.561 2.563 2.770 2.019 2.098 12.011

Net Interest (900): 

BA ....................................... 169.755 168.285 207.566 269.883 347.752 429.837 1,423.323

OT ....................................... 169.755 168.285 207.566 269.883 347.752 429.837 1,423.323

On-budget: 

BA .................................. 288.955 284.085 323.266 387.483 470.452 560.137 2,025.423

OT .................................. 288.955 284.085 323.266 387.483 470.452 560.137 2,025.423

Off-budget: 

BA .................................. ¥119.200 ¥115.800 ¥115.700 ¥117.600 ¥122.700 ¥130.300 ¥602.100

OT .................................. ¥119.200 ¥115.800 ¥115.700 ¥117.600 ¥122.700 ¥130.300 ¥602.100

Allowances (920): 

BA ....................................... ...................... ¥0.917 ¥1.832 ¥3.715 ¥4.994 ¥7.045 ¥18.503

OT ....................................... ...................... ¥0.549 ¥1.493 ¥3.401 ¥4.675 ¥6.590 ¥16.708

Undistributed Offsetting Receipts (950): 

BA ....................................... ¥92.617 ¥83.922 ¥87.968 ¥91.818 ¥95.703 ¥98.577 ¥457.988

OT ....................................... ¥92.617 ¥83.922 ¥87.968 ¥91.818 ¥95.703 ¥98.577 ¥457.988

On-budget: 

BA .................................. ¥78.206 ¥68.774 ¥71.993 ¥74.970 ¥77.945 ¥79.861 ¥373.543

OT .................................. ¥78.206 ¥68.774 ¥71.993 ¥74.970 ¥77.945 ¥79.861 ¥373.543

Off-budget: 

BA .................................. ¥14.411 ¥15.148 ¥15.975 ¥16.848 ¥17.758 ¥18.716 ¥84.445

OT .................................. ¥14.411 ¥15.148 ¥15.975 ¥16.848 ¥17.758 ¥18.716 ¥84.445

7

SUMMARY TABLE 4.—TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2008–2012 

[Billions of dollars] 

Function 

Corporations Individuals Total 

2008–12 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

National Defense 

Exclusion of benefits and allowances to armed forces personnel ................................................ ............ ............ ............ ............ ............ 3.6 3.9 4.1 4.4 4.5 20.5Exclusion of military disability benefits ......................................................................................... ............ ............ ............ ............ ............ 0.2 0.2 0.2 0.2 0.2 1.0 Deduction for overnight-travel expenses of national guard and reserve members ...................... ............ ............ ............ ............ ............ (1) 0.1 0.1 0.1 0.1 0.3 

Exclusion of combat pay ................................................................................................................ ............ ............ ............ ............ ............ 1.4 1.3 1.1 0.9 0.9 5.6 

International Affairs 

Exclusion of certain allowances for Federal employees abroad .................................................... ............ ............ ............ ............ ............ 0.9 0.9 1.0 1.0 1.1 4.9 Exclusion of foreign earned income 2: 

Housing ...................................................................................................................................... ............ ............ ............ ............ ............ 0.8 0.9 0.9 1.0 1.1 4.7 Salary ......................................................................................................................................... ............ ............ ............ ............ ............ 4.1 4.3 4.5 4.7 4.9 22.5 

Inventory property sales source rule exception .............................................................................. 6.8 7.0 7.2 7.4 7.6 ............ ............ ............ ............ ............ 36.0Deduction for foreign taxes instead of a credit ............................................................................ 0.2 0.2 0.2 0.2 0.3 (1) (1) (1) (1) (1) 1.3 

Interest expense allocation: 

Unavailability of symmetric worldwide method* ....................................................................... ¥2.2 ¥2.5 ¥2.7 ¥2.9 ¥0.5 ............ ............ ............ ............ ............ ¥10.8

Separate grouping of affiliated financial companies ............................................................... 1.0 1.1 1.2 1.3 1.4 ............ ............ ............ ............ ............ 6.0

Apportionment of research and development expenses for determination of foreign tax credits 0.3 0.3 0.3 0.3 0.4 ............ ............ ............ ............ ............ 1.6Special rules for interest-charge domestic international sales corporations ............................... 0.4 0.5 0.5 0.1 0.1 ............ ............ ............ ............ ............ 1.6Taxation of real property gains of foreign persons* ..................................................................... (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) ¥0.3 

Tonnage tax .................................................................................................................................... 0.1 0.1 0.1 0.1 0.1 ............ ............ ............ ............ ............ 0.5Deferral of active income of controlled foreign corporations4 ...................................................... 9.6 10.5 11.3 12.1 12.9 ............ ............ ............ ............ ............ 56.4

Deferral of active financing income of controlled foreign corporations4 ...................................... 2.6 2.9 1.0 ............ ............ ............ ............ ............ ............ ............ 6.5

General Science, Space, and Technology 

Credit for increasing research activities ....................................................................................... 4.9 5.6 3.6 2.8 2.2 0.1 0.1 (1) (1) (1) 19.5

Expensing of research and experimental expenditures ................................................................. 3.1 4.8 5.6 6.7 7.8 0.1 0.1 0.1 0.1 0.2 28.3

Energy 

Credit for energy efficiency improvements to existing homes ...................................................... ............ ............ ............ ............ ............ 0.8 0.3 1.0 ............ ............ 2.1Credits for alternative technology vehicles .................................................................................... 0.1 (1) (1) (1) (1) 0.2 0.2 0.2 (1) (1) 1.0 Credit for holders of clean renewable energy bonds ..................................................................... (1) 0.1 0.1 0.1 0.1 (1) (1) (1) (1) (1) 0.5 Exclusion of energy conservation subsidies provided by public utilities ...................................... ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) 0.1 Credit for holder of qualified energy conservation bonds ............................................................. (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1 Energy related credits: 

Credit for enhanced oil recovery costs ...................................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.2 Credit for producing fuels from a non-conventional source ..................................................... 0.1 0.1 (1) (1) (1) (1) (1) (1) (1) (1) 0.6 

8

SUMMARY TABLE 4.—TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2008–2012—Continued

[Billions of dollars] 

Function 

Corporations Individuals Total 

2008–12 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

Credits for alcohol fuels 5 .......................................................................................................... 0.1 0.1 0.1 (1) ............ ............ ............ ............ ............ ............ 0.3

Energy credit (section 48): 

Solar .................................................................................................................................. (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 

Geothermal ........................................................................................................................ (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) Fuel cells ........................................................................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) Microturbines ..................................................................................................................... ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) (1) 

Credits for electricity production from renewable resources (section 45): 

Wind .................................................................................................................................. 0.6 0.8 0.9 0.9 0.9 (1) (1) (1) (1) (1) 4.1 

Closed-loop biomass ......................................................................................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ (1) 

Geothermal ........................................................................................................................ (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.2 

Qualified hydropower ......................................................................................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1 Solar (limited to facilities placed in service before 1/1/06) ........................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1Small irrigation power ...................................................................................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1 Municipal solid waste ....................................................................................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.2 Open-loop biomass ........................................................................................................... 0.3 0.4 0.3 0.2 0.2 (1) (1) (1) (1) (1) 1.5 

Credits for investments in clean coal facilities ........................................................................ 0.2 0.2 0.2 0.1 0.1 ............ ............ ............ ............ ............ 0.8Coal production credits: 

Refined coal ...................................................................................................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1 

Indian coal ........................................................................................................................ (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1 

Credit for the production of energy-efficient appliances .......................................................... 0.1 0.1 0.1 (1) ............ ............ ............ ............ ............ ............ 0.3

Credits for alternative technology vehicles: 

Hybrid vehicles .................................................................................................................. (1) (1) (1) (1) (1) 0.2 0.2 0.2 0.1 (1) 0.9

Other alternative fuel vehicles ......................................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1 

Credit for clean-fuel vehicle refueling property ........................................................................ (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1 Residential energy efficient property credit .............................................................................. ............ ............ ............ ............ ............ (1) (1) ............ ............ ............ 0.1 

New energy efficient home credit .............................................................................................. (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1

Energy-related exclusions from income: 

Exclusion of interest on State and local government qualified private activity bonds for energy production facilities ....................................................................................................... (1) (1) (1) (1) (1) 0.1 0.1 0.1 0.1 0.1 0.6

Energy-related deductions: 

Deduction for expenditures on energy-efficient commercial building property ........................ (1) 0.1 0.1 0.1 0.1 (1) (1) (1) (1) (1) 0.2

Eight-year inclusion from sale of electric transmission assets to independent utilities ........ 0.3 0.2 (1) ¥0.1 ¥0.1 (1) (1) (1) (1) (1) 0.3

9

Expensing of exploration and development costs: 

Oil and gas ....................................................................................................................... 2.1 3.0 1.7 0.4 0.4 (1) (1) (1) (1) (1) 7.2

Other fuels ........................................................................................................................ (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.3

Excess of percentage over cost depletion: 

Oil and gas ....................................................................................................................... 1.3 1.4 1.4 1.4 1.4 (1) (1) (1) (1) (1) 7.1Other fuels ........................................................................................................................ 0.1 0.1 0.1 0.1 0.1 (1) (1) (1) (1) (1) 0.8

Amortization of geological and geophysical expenditures associated with oil and gas exploration ..................................................................................................................................... 0.1 0.2 0.2 0.2 0.2 (1) 0.1 0.1 0.1 0.1 1.3

Amortization of air pollution control facilities .......................................................................... 0.1 0.1 0.1 0.2 0.2 (1) (1) (1) (1) (1) 0.6

Depreciation recovery periods for energy specific items: 

Five-year MACRS for certain energy property (solar, wind, etc.) ..................................... 0.2 0.1 0.1 0.1 0.1 (1) (1) (1) (1) (1) 0.510-year MACRS for smart electric distribution property .................................................. (1) (1) (1) (1) (1) 0.1 (1) (1) (1) (1) 0.115-year MACRS for certain electric transmission property .............................................. (1) 0.1 0.1 0.2 0.2 (1) (1) (1) (1) (1) 0.6

15-year MACRS for natural gas distribution line ............................................................ 0.1 0.1 0.1 0.1 0.1 (1) (1) (1) (1) (1) 0.6

Election to expense 50 percent of qualified property used to refine liquid fuels ................... 0.4 1.1 0.9 0.8 0.6 (1) (1) (1) (1) (1) 3.8

Exceptions for publicly traded partnership with qualified income derived from certain energy-related activities ............................................................................................................ ............ ............ ............ ............ ............ 0.4 0.4 0.5 0.6 0.6 2.6

Natural Resources and Environment 

Special depreciation allowance for certain reuse and recycling property .................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1Expensing of exploration and development costs, nonfuel minerals ............................................ 0.1 0.1 0.1 0.1 0.1 (1) (1) (1) (1) (1) 0.5

Excess of percentage over cost depletion, nonfuel minerals ........................................................ 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 1.2 Expensing of timber-growing costs ................................................................................................ 0.2 0.2 0.2 0.2 0.2 (1) (1) (1) (1) (1) 1.1Special rules for mining reclamation reserves .............................................................................. (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.2Special tax rate for nuclear decommissioning reserve funds ....................................................... 0.7 0.8 0.8 0.9 1.0 ............ ............ ............ ............ ............ 4.2Exclusion of contributions in aid of construction for water and sewer utilities .......................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.2 

Exclusion of earnings of certain environmental settlement funds ............................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1Amortization and expensing of reforestation expenditures ............................................................ (1) (1) (1) (1) (1) 0.1 0.1 0.1 0.1 0.1 0.5Gain or loss in the case of timber, coal, or domestic iron ore .................................................... ............ ............ ............ ............ ............ 0.4 0.4 0.4 0.4 0.4 2.1 Special tax rate for qualified timber gain ..................................................................................... (1) 0.1 (1) (1) (1) ............ ............ ............ ............ ............ 0.1 Treatment of income from exploration and mining of natural resources as qualifying income 

under the publicly-traded partnership rules ............................................................................. ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) 0.1

Refund of deemed tax payment to allocatee of qualified forestry conservation bond limitation ............ 0.3 ............ ............ ............ ............ ............ ............ ............ ............ 0.3

Agriculture 

Expensing of soil and water conservation expenditures ............................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.2

Expensing of the costs of raising dairy and breeding cattle ....................................................... (1) (1) (1) (1) (1) 0.1 0.1 0.1 0.1 0.1 0.5 

Exclusion of cost-sharing payments .............................................................................................. (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 1.0

Exclusion of cancellation of indebtedness income of farmers ...................................................... ............ ............ ............ ............ ............ 0.1 0.1 0.1 0.1 0.1 0.5 Income averaging for farmers and fishermen ............................................................................... ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) 0.2Five-year carryback period for net operating losses attributable to farming ............................... (1) 0.1 0.1 0.1 0.1 (1) 0.1 0.1 0.1 0.1 0.7

Expensing by farmers for fertilizer and soil conditioner costs ..................................................... (1) (1) (1) (1) (1) 0.2 0.1 0.1 0.1 0.1 0.6

10

SUMMARY TABLE 4.—TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2008–2012—Continued

[Billions of dollars] 

Function 

Corporations Individuals Total 

2008–12 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

Commerce and Housing 

Housing: 

Deduction for mortgage interest on owner-occupied residences .............................................. ............ ............ ............ ............ ............ 67.0 80.1 89.4 99.8 107.3 443.6Deduction for property taxes on real property ........................................................................... ............ ............ ............ ............ ............ 24.6 15.9 13.4 26.6 31.6 112.0Increased standard deduction for real property taxes .............................................................. ............ ............ ............ ............ ............ 0.9 2.5 0.4 ............ ............ 3.7Exclusion of capital gains on sales of principal residences .................................................... ............ ............ ............ ............ ............ 16.8 15.8 16.9 19.3 20.9 89.9Exclusion of interest on State and local government qualified private activity bonds for 

owner-occupied housing ........................................................................................................ 0.4 0.4 0.4 0.4 0.5 0.9 0.9 1.0 1.1 1.2 7.1

Deduction for premiums for qualified mortgage insurance ...................................................... ............ ............ ............ ............ ............ (1) 0.1 0.2 0.2 ............ 0.5

Exclusion of income attributable to the discharge of principal residence acquisition indebtedness .................................................................................................................................... ............ ............ ............ ............ ............ 0.2 0.3 0.2 0.2 0.1 1.1First-time homebuyer credit 6 .................................................................................................... ............ ............ ............ ............ ............ 0.3 13.6 ¥0.5 ¥1.9 ¥1.7 9.9

Refundable first-time homebuyer credit .................................................................................... ............ ............ ............ ............ ............ (6) (6) (6) (6) (6) (6) 

Depreciation of rental housing in excess of alternative depreciation system7 ........................ 0.4 0.5 0.5 0.5 0.5 3.8 4.1 4.8 4.9 4.8 24.9 

Other business and housing: 

Refundable research tax credits 8 ............................................................................................. (1) 0.5 ............ ............ ............ ............ ............ ............ ............ ............ 0.4

Financial institutions: 

Exemption of credit union income ............................................................................................. 1.4 1.5 1.6 1.7 1.8 ............ ............ ............ ............ ............ 7.9

Insurance companies: 

Exclusion of investment income on life insurance and annuity contracts .............................. 2.6 2.7 2.7 2.8 2.9 26.8 27.5 28.2 28.9 29.7 154.8Small life insurance company taxable income adjustment ...................................................... 0.1 0.1 0.1 0.1 0.1 ............ ............ ............ ............ ............ 0.3Special treatment of life insurance company reserves ............................................................. 2.0 2.1 2.2 2.3 2.4 ............ ............ ............ ............ ............ 11.0Special deduction for Blue Cross and Blue Shield companies ................................................ 1.0 1.0 1.1 1.1 1.1 ............ ............ ............ ............ ............ 5.3Tax-exempt status and election to be taxed only on investment income for certain small 

property and casualty insurance companies ........................................................................ 0.1 0.1 0.1 0.1 0.1 ............ ............ ............ ............ ............ 0.3

Interest rate and discounting period assumptions for reserves of property and casualty insurance companies ................................................................................................................ 0.6 0.6 0.7 0.7 0.7 ............ ............ ............ ............ ............ 3.2

15-percent proration for property and casualty insurance companies .................................... 0.3 0.3 0.3 0.4 0.4 ............ ............ ............ ............ ............ 1.7

Housing: 

Credit for low-income housing .................................................................................................. 4.8 5.1 5.5 5.9 6.3 0.6 0.6 0.7 0.7 0.7 30.9Credit for rehabilitation of historic structures .......................................................................... 0.3 0.3 0.3 0.4 0.4 0.1 0.1 0.1 0.2 0.2 2.4Credit for rehabilitation of structures, other than historic structures ..................................... (1) (1) (1) 1.0 1.0 0.1 0.1 0.2 0.2 0.2 2.8

11

Exclusion of interest on State and local government qualified private activity bonds for 

rental housing ....................................................................................................................... 0.2 0.2 0.2 0.3 0.3 0.6 0.6 0.6 0.7 0.7 4.5

Other business and commerce: 

Exclusion of interest on State and local government small-issue qualified private activity 

bonds ..................................................................................................................................... 0.1 0.1 0.1 0.1 0.2 0.3 0.3 0.3 0.4 0.4 2.4

Carryover basis of capital gains on gifts ................................................................................. ............ ............ ............ ............ ............ 2.5 1.8 14.3 14.6 3.5 36.715-year recovery period for: 

Leasehold improvement property ...................................................................................... 0.4 1.0 1.0 0.6 0.5 0.5 1.2 1.2 0.7 0.7 7.7Restaurant property .......................................................................................................... 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 1.2 Retail improvements ......................................................................................................... (1) (1) (1) 0.1 0.1 (1) (1) (1) 0.1 0.1 0.4

Retail motor fuels outlets ................................................................................................. 0.1 0.2 0.1 0.1 0.1 0.1 0.2 0.2 0.1 0.1 1.5

Seven-year recovery period for motorsports entertainment complexes ..................................... (1) 0.1 (1) (1) (1) (1) (1) (1) (1) (1) 0.2

Deferral of gain on non-dealer installment sales ..................................................................... 1.1 1.2 1.3 1.4 1.5 0.5 0.5 0.6 0.7 0.7 9.5Deferral of gain on like-kind exchanges ................................................................................... 3.0 3.0 3.1 3.2 3.3 1.1 1.1 1.2 1.1 1.1 21.2Expensing under section 179 of depreciable business property .............................................. 1.0 1.0 0.5 ¥0.1 ¥1.4 4.4 4.1 2.0 ¥0.5 ¥5.8 5.2

Amortization of business startup costs ..................................................................................... (1) (1) (1) (1) (1) 0.8 0.9 0.9 1.0 1.0 4.6

Reduced rates on first $10,000,000 of corporate taxable income ........................................... 3.3 3.3 3.2 3.2 3.2 (1) (1) (1) (1) (1) 16.3

Exemptions from imputed interest rules ................................................................................... (1) (1) (1) (1) (1) 0.5 0.5 0.5 0.5 0.6 2.6

Expensing of magazine circulation expenditures ...................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1

Special rules for magazines, paperback book, and record returns .......................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.2

Completed contract rules ........................................................................................................... 0.5 0.5 0.6 0.6 0.7 (1) (1) (1) (1) (1) 3.0

Cash accounting, other than agriculture .................................................................................. (1) (1) (1) (1) (1) 0.9 0.9 1.0 1.0 1.1 5.0

Credit for employer-paid FICA taxes on tips ............................................................................. 0.3 0.3 0.3 0.3 0.4 0.2 0.2 0.2 0.2 0.2 2.6Deduction for certain film and television production costs ..................................................... 0.2 0.2 (2) (2) (2) (1) (1) (2) (2) (2) 0.1

Deduction for income attributable to domestic production activities ...................................... 5.5 6.0 7.3 8.6 9.4 1.8 2.0 2.7 3.5 3.9 50.7Credit for the cost of carrying tax-paid distilled spirits in wholesale inventories .................. (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1

Reduced rates of tax on dividends and long-term capital gains ............................................ ............ ............ ............ ............ ............ 150.2 148.1 161.6 107.5 100.6 668.1Exclusion of capital gains at death .......................................................................................... ............ ............ ............ ............ ............ 26.5 28.3 30.4 37.6 45.2 168.0Expensing of costs to remove architectural and transportation barriers to the handicapped 

and elderly ............................................................................................................................. (1) (1) (1) (1) (1) 0.1 0.1 0.1 0.1 0.1 0.6

Reduced tax rate on small business stock gains ..................................................................... ............ ............ ............ ............ ............ 0.5 0.5 0.5 0.5 0.4 2.4Distributions in redemption of stock to pay death taxes ......................................................... ............ ............ ............ ............ ............ 0.3 0.3 0.3 (1) 0.5 1.3

Ordinary gain or loss treatment for sale or exchange of Fannie Mae and Freddie Mac preferred stock by certain financial institutions ....................................................................... ............ 2.6 0.4 0.2 0.1 ............ 0.1 (1) (1) (1) 3.4

Inventory methods and valuation: 

Last in first out ................................................................................................................ 3.5 3.7 3.9 4.1 4.3 0.5 0.5 0.5 0.6 0.6 22.2Lower of cost or market .................................................................................................... 2.2 0.3 0.4 0.4 0.5 0.6 0.1 0.1 0.1 0.1 4.8Specific identification for homogeneous products ........................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.2

Exclusion of gain or loss on sale or exchange of brownfield property .................................... (1) (1) (1) (1) (1) ............ ............ ............ ............ ............ 0.1 

60–40 rule for gain or loss from section 1256 contracts ........................................................ 0.1 0.1 0.1 0.1 0.1 2.2 2.1 2.4 1.8 1.9 10.8

12

SUMMARY TABLE 4.—TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2008–2012—Continued

[Billions of dollars] 

Function 

Corporations Individuals Total 

2008–12 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

Net alternative minimum tax attributable to depreciation adjustment and net operating 

loss limitation* ...................................................................................................................... ¥0.7 ¥0.7 ¥0.6 ¥0.6 ¥0.6 ¥0.1 ¥0.1 ¥0.1 ¥0.1 ¥0.1 ¥3.6

Exclusion of interest on State and local qualified private activity bonds for green buildings 

and sustainable design projects ........................................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1 

Depreciation of buildings other than rental housing in excess of alternative depreciation system7 ............................................................................................................................................ 0.9 1.7 1.7 1.1 1.1 0.7 1.4 1.4 0.9 0.9 12.1 

Depreciation of equipment in excess of the alternative depreciation system7 ............................ 32.6 20.7 6.3 13.5 18.6 6.9 4.4 1.3 2.9 3.9 111.1 

Transportation 

Exclusion of employer-paid transportation benefits ...................................................................... ............ ............ ............ ............ ............ 4.0 4.1 4.3 4.9 5.2 22.4Credit for certain expenditures on railroad track maintenance .................................................... 0.1 0.1 (1) (1) (1) ............ ............ ............ ............ ............ 0.2

Deferral of tax on capital construction funds of shipping companies ......................................... 0.1 0.1 0.1 0.1 0.1 ............ ............ ............ ............ ............ 0.5Exclusion of interest on State and local government qualified private activity bonds for highway projects and rail-truck transfer facilities .......................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1 

Community and Regional Development 

Empowerment zone tax incentives ................................................................................................. 0.4 0.4 0.2 (1) (1) 0.4 0.4 0.2 0.1 0.1 2.2

Renewal community tax incentives ................................................................................................ 0.3 0.2 0.1 0.1 0.1 0.4 0.3 0.1 0.1 0.1 1.8New markets tax credit .................................................................................................................. 0.4 0.4 0.4 0.4 0.4 0.5 0.6 0.6 0.5 0.5 4.8Expensing of environmental remediation costs (‘‘brownfields’’) ................................................... 0.1 0.1 (1) ¥0.1 ¥0.2 0.1 0.1 (1) ¥0.1 ¥0.1 0.2

District of Columbia tax incentives ............................................................................................... (1) 0.1 (1) (1) (1) 0.1 0.2 0.1 0.1 0.1 0.8

Disaster relief: 

Katrina emergency act ...................................................................................................... 0.1 (1) (1) (1) (1) 0.1 (1) (1) (1) (1) 0.2

Gulf opportunity zone ........................................................................................................ 0.3 (1) 0.1 (1) (1) 1.3 0.6 0.4 0.3 0.2 3.3 

Kansas disaster relief ....................................................................................................... ............ (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.1 

Midwest disaster relief ..................................................................................................... ............ 0.3 0.2 0.2 0.3 ............ 0.9 0.1 0.1 0.1 2.2 National disaster relief ..................................................................................................... ............ 0.8 1.1 0.7 0.2 ............ 1.2 0.8 0.5 0.1 5.3

Accelerated depreciation for business property on Indian reservations ....................................... 0.2 0.2 0.1 ¥0.1 ¥0.2 0.1 0.1 (1) ¥0.1 ¥0.1 0.2

Credit for Indian reservation employment ..................................................................................... (1) (1) (1) ............ ............ (1) (1) (1) ............ ............ 0.2 

Exclusion of interest on State and local government qualified private activity bonds for private airports, docks, and mass-commuting facilities .............................................................. 0.3 0.3 0.3 0.3 0.3 0.7 0.7 0.7 0.8 0.9 5.4Exclusion of interest on State and local government qualified private activity bonds for sewage, water, and hazardous waste facilities .............................................................................. 0.2 0.2 0.2 0.2 0.2 0.4 0.4 0.4 0.5 0.5 3.1

13

Education, Training, Employment, and Social Services 

Education and training: 

Deduction for interest on student loans ................................................................................... ............ ............ ............ ............ ............ 0.8 0.9 1.0 0.5 0.4 3.7Deduction for higher education expenses ................................................................................. ............ ............ ............ ............ ............ 1.2 2.5 0.7 ............ ............ 4.5Exclusion of earnings of Coverdell education savings accounts .............................................. ............ ............ ............ ............ ............ 0.1 0.1 0.1 0.2 0.2 0.6Exclusion of interest on educational savings bonds ................................................................ ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) (1) 

Exclusion of scholarship and fellowship income ...................................................................... ............ ............ ............ ............ ............ 1.8 1.9 2.0 2.1 2.2 10.1Exclusion of income attributable to the discharge of certain student loan debt and NHSC 

educational loan repayments ................................................................................................ ............ ............ ............ ............ ............ 0.1 0.1 0.1 0.1 0.1 0.4

Exclusion of employer-provided education assistance benefits ................................................ ............ ............ ............ ............ ............ 0.8 0.8 0.9 0.9 0.9 4.3Exclusion of employer-provided tuition reduction benefits ....................................................... ............ ............ ............ ............ ............ 0.2 0.2 0.2 0.2 0.2 1.0Parental personal exemption for students aged 19 to 23 ........................................................ ............ ............ ............ ............ ............ 1.3 0.4 (1) 0.3 0.4 2.4

Exclusion of interest on State and local government qualified private activity bonds for 

student loans ......................................................................................................................... 0.1 0.2 0.2 0.2 0.2 0.4 0.4 0.4 0.5 0.5 3.0

Exclusion of interest on State and local government qualified private activity bonds for 

private nonprofit and qualified public educational facilities .............................................. 0.8 0.8 0.9 1.0 1.0 2.0 2.1 2.2 2.5 2.6 16.0

Credit for holders of qualified zone academy bonds ................................................................ 0.1 0.2 0.2 0.2 0.2 ............ ............ ............ ............ ............ 1.0Deduction for charitable contributions to educational institutions .......................................... 0.4 0.4 0.5 0.5 0.5 6.0 6.3 6.6 7.0 7.7 35.9Above-the-line deduction for teacher classroom expenses ....................................................... ............ ............ ............ ............ ............ 0.2 (1) ............ ............ ............ 0.2

Credits for tuition for post-secondary education 2: 

Hope credit ........................................................................................................................ ............ ............ ............ ............ ............ 2.7 1.8 2.0 2.6 2.7 11.8Lifetime learning credit .................................................................................................... ............ ............ ............ ............ ............ 1.9 1.2 2.0 2.8 2.9 10.8

Exclusion of tax on earnings of qualified tuition programs 2: 

Prepaid tuition programs .................................................................................................. ............ ............ ............ ............ ............ 0.1 0.1 0.1 0.2 0.2 0.6Savings account programs ............................................................................................... ............ ............ ............ ............ ............ 0.5 0.5 0.8 1.1 1.3 4.1

Employment: 

Exclusion of employee meals and lodging (other than military) .............................................. ............ ............ ............ ............ ............ 0.9 1.0 1.0 1.0 1.1 5.1Exclusion of benefits provided under cafeteria plans 9 ............................................................ ............ ............ ............ ............ ............ 33.6 36.8 40.3 44.8 45.9 201.4 

Exclusion of housing allowances for ministers ......................................................................... ............ ............ ............ ............ ............ 0.6 0.6 0.7 0.7 0.7 3.3Exclusion of miscellaneous fringe benefits ............................................................................... ............ ............ ............ ............ ............ 6.3 6.4 6.6 7.5 8.0 34.8 Exclusion of employee awards ................................................................................................... ............ ............ ............ ............ ............ 0.2 0.2 0.2 0.2 0.2 0.9 Exclusion of income earned by voluntary employees’ beneficiary associations ....................... ............ ............ ............ ............ ............ 2.0 2.1 2.1 2.2 2.3 10.7Special tax provisions for employee stock ownership plans (ESOPs). ...................................... 0.9 1.0 1.1 1.2 1.2 0.5 0.5 0.5 0.5 0.5 6.9Deferral of taxation on spread on acquisition of stock under incentive stock option plans 

and employee stock purchase plans 2: 

Deferral of taxation on spread on acquisition of stock under incentive stock option 

plans* ........................................................................................................................... ¥0.9 ¥0.9 ¥0.9 ¥1.0 ¥1.0 0.3 0.3 0.3 0.3 0.2 ¥3.3

Deferral of taxation on spread on employee stock purchase plans* .............................. ¥0.2 ¥0.2 ¥0.2 ¥0.3 ¥0.3 0.1 0.1 0.1 0.1 0.1 ¥0.6

14

SUMMARY TABLE 4.—TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2008–2012—Continued

[Billions of dollars] 

Function 

Corporations Individuals Total 

2008–12 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

Disallowance of deduction for excess parachute payments (applicable if payments to a 

disqualified individual are contingent on a change of control of a corporation and are equal to or greater than three times the individual’s annualized includible compensation) 10* ................................................................................................................................. ¥0.2 ¥0.2 ¥0.2 ¥0.2 ¥0.2 ............ ............ ............ ............ ............ ¥1.0

One million dollar cap on deductible compensation for covered employees of publicly held 

corporations 10* ..................................................................................................................... ¥0.5 ¥0.5 ¥0.5 ¥0.5 ¥0.5 ............ ............ ............ ............ ............ ¥2.6

Social services: 

Nonrefundable tax credit for children under age 17 11,12 ........................................................ ............ ............ ............ ............ ............ 27.3 27.1 27.2 14.1 9.4 105.1

Credit for child and dependent care and exclusion of employer-provided child care 13 ......... ............ ............ ............ ............ ............ 3.1 2.6 2.6 2.5 2.4 13.2

Credit for employer-provided dependent care ........................................................................... ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) 0.2

Exclusion of certain foster care payments ................................................................................ ............ ............ ............ ............ ............ 0.7 0.7 0.8 0.8 0.9 3.9Adoption credit and employee adoption benefits exclusion ...................................................... ............ ............ ............ ............ ............ 0.4 0.4 0.4 0.1 (1) 1.3

Deduction for charitable contributions, other than for education and health 14 ..................... 2.4 2.5 2.6 2.6 2.7 34.4 35.9 37.7 40.2 43.9 204.9

Credit for disabled access expenditures ................................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.3

Refundable tax credit for children under age 17 15 ................................................................. ............ ............ ............ ............ ............ 20.3 18.8 18.0 7.3 3.9 68.3

Work opportunity tax credit ........................................................................................................ 0.5 0.5 0.6 0.5 0.4 0.1 0.1 0.1 0.1 0.1 3.1

Health 

Exclusion of employer contributions for health care, health insurance premiums, and longterm care insurance premiums 16 ............................................................................................. ............ ............ ............ ............ ............ 116.8 127.4 136.9 145.0 154.2 680.3

Exclusion of medical care and TRICARE medical insurance for military dependents, retirees, 

and retiree dependents not enrolled in Medicare ..................................................................... ............ ............ ............ ............ ............ 2.1 2.2 2.3 2.5 2.6 11.7

Exclusion of health insurance benefits for military retirees and retiree dependents enrolled in 

Medicare ..................................................................................................................................... ............ ............ ............ ............ ............ 1.2 1.3 1.4 1.7 1.9 7.5

Deduction for health insurance premiums and long-term care insurance premiums by the 

self-employed ............................................................................................................................. ............ ............ ............ ............ ............ 4.4 4.8 5.2 5.8 6.3 26.4

Deduction for medical expenses and long-term care expenses .................................................... ............ ............ ............ ............ ............ 9.2 10.6 12.2 16.4 19.4 67.9Exclusion of workers’ compensation benefits (medical benefits) ................................................. ............ ............ ............ ............ ............ 8.1 8.8 9.5 10.3 11.2 47.8Health savings accounts ................................................................................................................ ............ ............ ............ ............ ............ 0.5 0.7 0.9 1.2 1.6 4.9Exclusion of interest on State and local government qualified private activity bonds for private nonprofit hospital facilities ............................................................................................... 0.6 0.6 0.7 0.7 0.8 1.5 1.6 1.7 1.9 2.0 12.1Deduction for charitable contributions to health organizations .................................................... 0.3 0.3 0.3 0.3 0.3 3.9 4.0 4.3 4.6 5.0 23.2Credit for purchase of health insurance by certain displaced persons 6 ..................................... ............ ............ ............ ............ ............ 0.1 0.1 0.2 0.2 0.2 0.7

Refundable credit for purchase of health insurance by certain displaced workers ..................... ............ ............ ............ ............ ............ (6) (6) (6) (6) (6) (6) 

15

Credit for orphan drug research .................................................................................................... 0.3 0.3 0.3 0.4 0.4 (1) (1) (1) (1) (1) 1.7 

Medicare 

Exclusion of Medicare benefits: 

Hospital insurance (Part A) ....................................................................................................... ............ ............ ............ ............ ............ 21.9 23.7 25.7 30.1 33.1 134.4Supplementary medical insurance (Part B) .............................................................................. ............ ............ ............ ............ ............ 14.6 16.0 17.7 21.1 23.5 92.9Prescription drug insurance (Part D) ........................................................................................ ............ ............ ............ ............ ............ 4.5 5.3 5.9 6.9 6.8 29.3Exclusion of certain subsidies to employers who maintain prescription drug plans for Medicare enrollees ........................................................................................................................ 1.1 1.1 1.1 1.1 1.1 ............ ............ ............ ............ ............ 5.4

Income Security 

Exclusion of workers’ compensation benefits (disability and survivors payments) ...................... ............ ............ ............ ............ ............ 2.7 2.7 2.7 3.0 3.1 14.2Exclusion of damages on account of personal physical injuries or physical sickness ................ ............ ............ ............ ............ ............ 1.5 1.5 1.5 1.6 1.6 7.7Exclusion of special benefits for disabled coal miners ................................................................ ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) 0.2

Exclusion of cash public assistance benefits ............................................................................... ............ ............ ............ ............ ............ 3.0 3.0 3.1 3.4 4.4 16.9Net exclusion of pension contributions and earnings: 

Plans covering partners and sole proprietors (sometimes referred to as ‘‘Keogh plans’’) ..... ............ ............ ............ ............ ............ 9.7 9.8 13.9 18.1 19.9 71.4Defined benefit plans ................................................................................................................ ............ ............ ............ ............ ............ 42.4 42.8 42.7 42.6 42.4 212.9Defined contribution plans ........................................................................................................ ............ ............ ............ ............ ............ 51.2 55.2 68.1 77.8 89.1 341.4

Individual retirement arrangements 2: 

Traditional IRAs .......................................................................................................................... ............ ............ ............ ............ ............ 13.8 15.6 17.0 15.5 16.2 78.0Roth IRAs ................................................................................................................................... ............ ............ ............ ............ ............ 2.5 3.1 3.8 4.9 6.0 20.3Credit for certain individuals for elective deferrals and IRA contributions ............................. ............ ............ ............ ............ ............ 0.8 0.8 0.8 0.8 0.8 4.1

Exclusion of other employee benefits: 

Premiums on group term life insurance ................................................................................... ............ ............ ............ ............ ............ 2.6 2.7 2.7 2.7 2.7 13.4Premiums on accident and disability insurance ....................................................................... ............ ............ ............ ............ ............ 2.9 3.0 3.1 3.3 3.5 15.8

Additional standard deduction for the blind and the elderly ....................................................... ............ ............ ............ ............ ............ 2.0 1.9 1.8 2.2 2.6 10.5Deduction for casualty and theft losses ........................................................................................ ............ ............ ............ ............ ............ 0.2 0.2 0.2 0.2 0.3 1.2Nonrefundable earned income credit 11 ......................................................................................... ............ ............ ............ ............ ............ 6.2 6.3 6.4 7.9 8.7 35.4

Recovery rebate 7 ............................................................................................................................ ............ ............ ............ ............ ............ 95.0 20.4 ............ ............ ............ 115.4

Phase out of the personal exemption and disallowance of the personal exemption and the 

standard deduction against the alternative minimum tax* ..................................................... ............ ............ ............ ............ ............ ¥11.1 ¥35.7 ¥64.5 ¥54.8 ¥44.2 ¥210.2

Exclusion of survivor annuities paid to families of public safety officers killed in the line of 

duty ............................................................................................................................................ ............ ............ ............ ............ ............ (1) (1) (1) (1) (1) 0.1

Exclusion of disaster mitigation payments .................................................................................... (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) 0.2Refundable earned income credit 14 .............................................................................................. ............ ............ ............ ............ ............ 42.4 44.3 45.3 41.7 41.0 214.7

Refundable recovery rebate ............................................................................................................ ............ ............ ............ ............ ............ (6) (6) (6) (6) (6) (6) 

Social Security and Railroad Retirement 

Exclusion of untaxed social security and railroad retirement benefits ......................................... ............ ............ ............ ............ ............ 24.2 25.7 27.8 34.1 35.3 147.1

Veterans’ Benefits and Services 

Exclusion of veterans’ disability compensation ............................................................................. ............ ............ ............ ............ ............ 3.6 3.7 3.8 4.1 4.2 19.4Exclusion of veterans’ pensions ..................................................................................................... ............ ............ ............ ............ ............ 0.1 0.1 0.1 0.1 0.1 0.6

16

SUMMARY TABLE 4.—TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2008–2012—Continued

[Billions of dollars] 

Function 

Corporations Individuals Total 

2008–12 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

Exclusion of veterans’ readjustment benefits ................................................................................ ............ ............ ............ ............ ............ 0.4 0.5 0.8 1.0 1.2 3.9Exclusion of interest on State and local government qualified private activity bonds for veterans’ housing ........................................................................................................................... (1) (1) (1) (1) (1) 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 ............................... 7.4 7.7 8.0 8.4 8.8 19.0 19.7 20.4 23.2 24.0 146.6Deducation of nonbusiness State and local government income taxes, sales taxes, and personal property taxes ................................................................................................................... ............ ............ ............ ............ ............ 48.0 37.0 33.8 57.0 66.4 242.1

Interest 

Deferral of interest on savings bonds ........................................................................................... ............ ............ ............ ............ ............ 1.2 1.2 1.2 1.3 1.3 6.2

1 Positive tax expenditure of less than $50 million. 2 In prior tables, this provision was presented on a consolidated basis. 3 Negative tax expenditure of less than $50 million. 4 These calculations are provided for historical comparison. The deferral calculations use full inclusion of the income of controlled foreign corporations as the standard. 5 In addition, the credit from excise tax for alcohol fuels results in a reduction in excise tax receipts, net of income tax effect, of $13.6 billion over the fiscal years 2008 through 2012. 6 Includes both refundable and nonrefundable amounts. 7 These calculations are provided for historical comparison. The depreciation calculations use straight-line depreciation as the standard. 8 Transfer is limited to research credits that would otherwise expire. 9 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. 

10 Estimate does not include effects of changes made by the Emergency Economic Stabilization Act of 2008. 11 Tax expenditure estimate includes amounts used to offset income taxes and amounts used to offset other taxes. 12 Refundable amounts. 13 Estimate includes employer-provided child care purchased through dependent care flexible spending accounts. 14 In addition to the general charitable deduction, the tax expenditure accounts for the higher percentage limitation for public charities, the fair market value deduction for related-used tangible personal property, the enhanced deduction for 

inventory, the fair market value deduction for publicly traded stock and exceptions to the partial interest rules. 

15 Nonrefundable amounts. 16 Estimate includes employer-provided health insurance purchased through cafeteria plans.

Note.—Details may not add to totals due to rounding. An ‘‘*’’ indicates a negative tax expenditure for the 2008–12 period.Source: Joint Committee on Taxation. 

17

SUMMARY TABLE 5.—FISCAL YEAR 2010 BUDGET RESOLUTION COMPARED TO PRESIDENT’S 

BUDGET 

[In billions of dollars] 

Fiscal year 2009 2010 2011 2012 2013 2014 2010–2014

Budget Resolution 

Total Spending: 

BA ........................... 4,200.782 3,447.528 3,441.763 3,509.887 3,718.179 3,936.332 18,053.689

OT ........................... 3,879.882 3,549.570 3,554.895 3,533.290 3,712.719 3,908.079 18,258.553

On-Budget: 

BA ........................... 3,675.133 2,892.061 2,866.329 2,913.316 3,095.704 3,286.135 15,053.545

OT ........................... 3,357.255 2,996.234 2,981.872 2,939.612 3,093.577 3,261.525 15,272.820

Revenues: 

Total ....................... 2,185.688 2,327.733 2,627.690 2,915.833 3,127.173 3,309.681 14,308.110

On-budget .............. 1,532.571 1,659.525 1,933.072 2,190.099 2,361.429 2,507.846 10,651.971

Surplus/Deficit (¥): 

Total ....................... ¥1,694.194 ¥1,221.837 ¥927.205 ¥617.457 ¥585.546 ¥598.398 ¥3,950.443

On-budget .............. ¥1,824.684 ¥1,336.709 ¥1,048.800 ¥749.513 ¥732.148 ¥753.679 ¥4,620.849

President’s Budget (CBO Reestimate) 

Total Spending: 

BA ........................... 4,278.151 3,511.338 3,394.602 3,509.996 3,733.519 3,959.645 18,109.100

OT ........................... 4,004.031 3,668.520 3,556.318 3,575.363 3,766.981 3,979.202 18,546.384

On-Budget: 

BA ........................... 3,752.502 2,955.880 2,819.218 2,913.579 3,111.525 3,310.312 15,110.514

OT ........................... 3,481.404 3,115.189 2,983.337 2,981.825 3,148.301 3,333.492 15,562.144

Revenues: 

Total ....................... 2,159.331 2,289.131 2,585.853 2,917.376 3,094.667 3,230.563 14,117.590

On-budget .............. 1,506.214 1,620.923 1,891.235 2,191.642 2,328.923 2,428.728 10,461.451

Surplus/Deficit (¥): 

Total ....................... ¥1,844.700 ¥1,379.389 ¥970.465 ¥657.987 ¥672.314 ¥748.639 ¥4,428.794

On-budget .............. ¥1,975.190 ¥1,494.266 ¥1,092.102 ¥790.183 ¥819.378 ¥904.764 ¥5,100.693

Difference 

Total Spending: 

BA ........................... ¥77.369 ¥63.810 47.161 ¥0.109 ¥15.340 ¥23.313 ¥55.411

OT ........................... ¥124.149 ¥118.950 ¥1.423 ¥42.073 ¥54.262 ¥71.123 ¥287.831

On-Budget: 

BA ........................... ¥77.369 ¥63.819 47.111 ¥0.263 ¥15.821 ¥24.177 ¥56.969

OT ........................... ¥124.149 ¥118.955 ¥1.465 ¥42.213 ¥54.724 ¥71.967 ¥289.324

Revenues: 

Total ....................... 26.357 38.602 41.837 ¥1.543 32.506 79.118 190.520

On-budget .............. 26.357 38.602 41.837 ¥1.543 32.506 79.118 190.520

Surplus/Deficit (¥): 

Total ....................... 150.506 157.552 43.260 40.530 86.768 150.241 478.351

On-budget .............. 150.506 157.557 43.302 40.670 87.230 151.085 479.844

18

SUMMARY TABLE 6.—FISCAL YEAR 2010 BUDGET RESOLUTION COMPARED TO 2009: TOTAL 

SPENDING AND REVENUES 

[In billions of dollars] 

Fiscal year 2010 2011 2012 2013 2014 2010–2014

Summary 

Total Spending: 

BA ...................................................................... ¥753.254 ¥759.019 ¥690.895 ¥482.603 ¥264.450 ¥2,950.221

OT ....................................................................... ¥330.312 ¥324.987 ¥346.592 ¥167.163 28.197 ¥1,140.857

On-Budget: 

BA ...................................................................... ¥783.072 ¥808.804 ¥761.817 ¥579.429 ¥388.998 ¥3,322.120

OT ....................................................................... ¥361.021 ¥375.383 ¥417.643 ¥263.678 ¥95.730 ¥1,513.455

Off-Budget: 

BA ...................................................................... 29.818 49.785 70.922 96.826 124.548 371.899

OT ....................................................................... 30.709 50.396 71.051 96.515 123.927 372.598

Revenues: 

Total ................................................................... 142.045 442.002 730.145 941.485 1,123.993 3,379.670

On-budget .......................................................... 126.954 400.501 657.528 828.858 975.275 2,989.116

Off-budget ......................................................... 15.091 41.501 72.617 112.627 148.718 390.554

Surplus/Deficit (¥) 

Total ................................................................... 472.357 766.989 1,076.737 1,108.648 1,095.796 4,520.527

On-budget .......................................................... 487.975 775.884 1,075.171 1,092.536 1,071.005 4,502.571

Off-budget ......................................................... ¥15.618 ¥8.895 1.566 16.112 24.791 17.956

By Function 

National Defense (050): 

BA ...................................................................... ¥56.024 ¥47.950 ¥38.922 ¥28.162 ¥14.229 ¥185.287

OT ....................................................................... ¥40.767 ¥58.865 ¥70.787 ¥62.140 ¥51.334 ¥283.893

International Affairs (150): 

BA ...................................................................... 4.435 8.261 12.857 18.275 23.503 67.331

OT ....................................................................... 5.664 10.845 14.326 17.976 21.495 70.306

General Science, Space, and Technology (250): 

BA ...................................................................... ¥4.250 ¥3.896 ¥2.016 ¥0.970 0.297 ¥10.835

OT ....................................................................... 1.494 1.434 1.492 2.641 3.862 10.923

Energy (270): 

BA ...................................................................... ¥38.430 ¥38.380 ¥38.187 ¥37.821 ¥37.692 ¥190.510

OT ....................................................................... 4.315 8.370 10.448 9.181 7.560 39.874

Natural Resources and Environment (300): 

BA ...................................................................... ¥18.622 ¥17.409 ¥16.760 ¥16.661 ¥15.992 ¥85.444

OT ....................................................................... 3.616 3.403 3.224 2.920 3.123 16.286

Agriculture (350): 

BA ...................................................................... ¥1.284 ¥0.283 ¥3.330 ¥2.477 ¥1.792 ¥9.166

OT ....................................................................... 0.881 0.928 ¥5.530 ¥1.007 ¥0.920 ¥5.648

Commerce and Housing Credit (370): 

BA ...................................................................... ¥634.897 ¥670.844 ¥689.559 ¥681.868 ¥687.883 ¥3,365.051

OT ....................................................................... ¥581.190 ¥630.069 ¥661.473 ¥664.528 ¥672.607 ¥3,209.867

On-budget: 

BA .................................................................. ¥633.506 ¥668.258 ¥684.878 ¥677.192 ¥683.213 ¥3,347.047

OT .................................................................. ¥579.799 ¥627.483 ¥656.792 ¥659.852 ¥667.937 ¥3,191.863

Off-budget: 

BA .................................................................. ¥1.391 ¥2.586 ¥4.681 ¥4.676 ¥4.670 ¥18.004

OT .................................................................. ¥1.391 ¥2.586 ¥4.681 ¥4.676 ¥4.670 ¥18.004

Transportation (400): 

BA ...................................................................... ¥34.306 ¥33.386 ¥32.410 ¥31.591 ¥30.648 ¥162.341

OT ....................................................................... 7.911 8.690 8.067 8.366 9.009 42.043

Community and Regional Development (450): 

BA ...................................................................... ¥5.503 ¥2.579 ¥2.500 ¥2.609 ¥2.541 ¥15.732

OT ....................................................................... ¥0.680 ¥2.453 ¥4.261 ¥5.828 ¥7.231 ¥20.453

Education, Training, Employment and Social 

Services (500): 

BA ...................................................................... ¥70.587 ¥56.418 ¥47.155 ¥48.345 ¥38.488 ¥260.993

OT ....................................................................... 67.081 67.889 45.172 45.669 47.740 273.551

Health (550): 

BA ...................................................................... 3.753 ¥15.248 ¥10.306 9.561 20.293 8.053

OT ....................................................................... 34.349 13.231 14.159 29.962 45.776 137.477

Medicare (570): 

BA ...................................................................... 22.577 78.095 86.748 131.159 189.239 507.818

19

SUMMARY TABLE 6.—FISCAL YEAR 2010 BUDGET RESOLUTION COMPARED TO 2009: TOTAL 

SPENDING AND REVENUES—Continued

[In billions of dollars] 

Fiscal year 2010 2011 2012 2013 2014 2010–2014

OT ....................................................................... 23.048 78.226 86.855 131.645 189.414 509.188

Income Security (600): 

BA ...................................................................... 16.046 ¥9.548 ¥42.084 ¥36.737 ¥34.727 ¥107.050

OT ....................................................................... 36.898 10.390 ¥24.697 ¥20.275 ¥19.262 ¥16.946

Social Security (650): 

BA ...................................................................... 16.981 41.995 71.098 106.058 145.531 381.663

OT ....................................................................... 18.551 43.295 71.933 106.453 145.466 385.698

On-budget: 

BA .................................................................. ¥11.565 ¥8.440 ¥5.342 ¥2.291 0.908 ¥26.730

OT .................................................................. ¥10.886 ¥7.751 ¥4.636 ¥1.585 1.464 ¥23.394

Off-budget: 

BA .................................................................. 28.546 50.435 76.440 108.349 144.623 408.393

OT .................................................................. 29.437 51.046 76.569 108.038 144.002 409.092

Veterans Benefits and Services (700): 

BA ...................................................................... 8.660 15.137 10.997 16.098 18.316 69.208

OT ....................................................................... 10.637 17.555 13.272 18.320 20.649 80.433

Administration of Justice (750): 

BA ...................................................................... ¥2.926 ¥1.891 ¥2.045 ¥2.214 ¥1.536 ¥10.612

OT ....................................................................... 1.777 5.650 5.588 4.673 4.205 21.893

General Government (800): 

BA ...................................................................... ¥8.426 ¥8.089 ¥7.668 ¥7.655 ¥6.990 ¥38.828

OT ....................................................................... ¥1.872 ¥1.482 ¥0.834 ¥1.137 ¥1.000 ¥6.325

Net Interest (900): 

BA ...................................................................... ¥1.470 37.811 100.128 177.997 260.082 574.548

OT ....................................................................... ¥1.470 37.811 100.128 177.997 260.082 574.548

On-budget: 

BA .................................................................. ¥4.870 34.311 98.528 181.497 271.182 580.648

OT .................................................................. ¥4.870 34.311 98.528 181.497 271.182 580.648

Off-budget: 

BA .................................................................. 3.400 3.500 1.600 ¥3.500 ¥11.100 ¥6.100

OT .................................................................. 3.400 3.500 1.600 ¥3.500 ¥11.100 ¥6.100

Allowances (920): 

BA ...................................................................... ¥5.028 ¥6.398 ¥7.932 ¥8.907 ¥10.585 ¥38.850

OT ....................................................................... 3.105 4.115 2.962 2.334 1.174 13.690

Undistributed Offsetting Receipts (950): 

BA ...................................................................... 8.695 4.649 0.799 ¥3.086 ¥5.960 5.097

OT ....................................................................... 8.695 4.649 0.799 ¥3.086 ¥5.960 5.097

On-budget: 

BA .................................................................. 9.432 6.213 3.236 0.261 ¥1.655 17.487

OT .................................................................. 9.432 6.213 3.236 0.261 ¥1.655 17.487

Off-budget: 

BA .................................................................. ¥0.737 ¥1.564 ¥2.437 ¥3.347 ¥4.305 ¥12.390

OT .................................................................. ¥0.737 ¥1.564 ¥2.437 ¥3.347 ¥4.305 ¥12.390

Overseas Deployments and Other Activities (970): 

BA ...................................................................... 47.352 ¥32.648 ¥32.648 ¥32.648 ¥32.648 ¥83.240

OT ....................................................................... 67.645 51.401 42.565 32.701 26.956 221.268

20

SUMMARY TABLE 7.—FISCAL YEAR 2010 BUDGET RESOLUTION COMPARED TO 2009: TOTAL 

SPENDING AND REVENUES 

[Percentage change] 

Fiscal year 2010 2011 2012 2013 2014

Summary 

Total Spending: 

BA ........................................................................................................ ¥17.9 ¥18.1 ¥16.4 ¥11.5 ¥6.3

OT ........................................................................................................ ¥8.5 ¥8.4 ¥8.9 ¥4.3 0.7

On-Budget: 

BA ................................................................................................... ¥21.3 ¥22.0 ¥20.7 ¥15.8 ¥10.6

OT .................................................................................................... ¥10.8 ¥11.2 ¥12.4 ¥7.9 ¥2.9

Off-Budget: 

BA ................................................................................................... 5.7 9.5 13.5 18.4 23.7

OT .................................................................................................... 5.9 9.6 13.6 18.5 23.7

Revenues: 

Total .................................................................................................... 6.5 20.2 33.4 43.1 51.4

On-budget ........................................................................................... 8.3 26.1 42.9 54.1 63.6

Off-budget ........................................................................................... 2.3 6.4 11.1 17.2 22.8

Surplus/Deficit (¥) 

Total .................................................................................................... ¥27.9 ¥45.3 ¥63.6 ¥65.4 ¥64.7

On-budget ........................................................................................... ¥26.7 ¥42.5 ¥58.9 ¥59.9 ¥58.7

Off-budget ........................................................................................... ¥12.0 ¥6.8 1.2 12.3 19.0

By Function 

National Defense (050): 

BA ........................................................................................................ ¥9.1 ¥7.8 ¥6.3 ¥4.6 ¥2.3

OT ........................................................................................................ ¥6.3 ¥9.1 ¥10.9 ¥9.6 ¥7.9

International Affairs (150): 

BA ........................................................................................................ 10.8 20.2 31.4 44.7 57.5

OT ........................................................................................................ 15.0 28.7 37.9 47.6 56.9

General Science, Space, and Technology (250): 

BA ........................................................................................................ ¥12.0 ¥11.0 ¥5.7 ¥2.7 0.8

OT ........................................................................................................ 4.8 4.6 4.8 8.5 12.5

Energy (270): 

BA ........................................................................................................ ¥87.5 ¥87.4 ¥86.9 ¥86.1 ¥85.8

OT ........................................................................................................ 146.2 283.5 353.9 311.0 256.1

Natural Resources and Environment (300): 

BA ........................................................................................................ ¥33.2 ¥31.1 ¥29.9 ¥29.7 ¥28.6

OT ........................................................................................................ 9.8 9.2 8.8 7.9 8.5

Agriculture (350): 

BA ........................................................................................................ ¥5.1 ¥1.1 ¥13.3 ¥9.9 ¥7.2

OT ........................................................................................................ 3.8 4.0 ¥24.0 ¥4.4 ¥4.0

Commerce and Housing Credit (370): 

BA ........................................................................................................ ¥90.8 ¥96.0 ¥98.6 ¥97.5 ¥98.4

OT ........................................................................................................ ¥86.7 ¥94.0 ¥98.7 ¥99.2 ¥100.4

On-budget: 

BA ................................................................................................... ¥91.2 ¥96.2 ¥98.6 ¥97.5 ¥98.4

OT .................................................................................................... ¥87.1 ¥94.3 ¥98.7 ¥99.2 ¥100.4

Off-budget: 

BA ................................................................................................... ¥29.9 ¥55.6 ¥100.6 ¥100.5 ¥100.4

OT .................................................................................................... ¥29.9 ¥55.6 ¥100.6 ¥100.5 ¥100.4

Transportation (400): 

BA ........................................................................................................ ¥28.0 ¥27.3 ¥26.5 ¥25.8 ¥25.0

OT ........................................................................................................ 9.0 9.9 9.2 9.5 10.3

Community and Regional Development (450): 

BA ........................................................................................................ ¥23.1 ¥10.8 ¥10.5 ¥11.0 ¥10.7

OT ........................................................................................................ ¥2.3 ¥8.2 ¥14.2 ¥19.4 ¥24.1

Education, Training, Employment and Social Services (500): 

BA ........................................................................................................ ¥43.0 ¥34.3 ¥28.7 ¥29.4 ¥23.4

OT ........................................................................................................ 91.6 92.7 61.7 62.4 65.2

Health (550): 

BA ........................................................................................................ 1.0 ¥4.0 ¥2.7 2.5 5.3

OT ........................................................................................................ 9.7 3.7 4.0 8.5 12.9

Medicare (570): 

BA ........................................................................................................ 5.3 18.3 20.3 30.7 44.3

OT ........................................................................................................ 5.4 18.3 20.4 30.8 44.4

21

SUMMARY TABLE 7.—FISCAL YEAR 2010 BUDGET RESOLUTION COMPARED TO 2009: TOTAL 

SPENDING AND REVENUES—Continued

[Percentage change] 

Fiscal year 2010 2011 2012 2013 2014

Income Security (600): 

BA ........................................................................................................ 3.1 ¥1.8 ¥8.1 ¥7.1 ¥6.7

OT ........................................................................................................ 7.3 2.1 ¥4.9 ¥4.0 ¥3.8

Social Security (650): 

BA ........................................................................................................ 2.5 6.1 10.4 15.5 21.2

OT ........................................................................................................ 2.7 6.3 10.5 15.6 21.3

On-budget: 

BA ................................................................................................... ¥36.3 ¥26.5 ¥16.8 ¥7.2 2.9

OT .................................................................................................... ¥34.8 ¥24.8 ¥14.8 ¥5.1 4.7

Off-budget: 

BA ................................................................................................... 4.4 7.7 11.7 16.6 22.1

OT .................................................................................................... 4.5 7.8 11.8 16.6 22.1

Veterans Benefits and Services (700): 

BA ........................................................................................................ 8.9 15.5 11.3 16.5 18.7

OT ........................................................................................................ 11.2 18.5 14.0 19.3 21.8

Administration of Justice (750): 

BA ........................................................................................................ ¥5.2 ¥3.4 ¥3.7 ¥4.0 ¥2.8

OT ........................................................................................................ 3.6 11.3 11.2 9.4 8.4

General Government (800): 

BA ........................................................................................................ ¥27.7 ¥26.6 ¥25.2 ¥25.2 ¥23.0

OT ........................................................................................................ ¥7.6 ¥6.0 ¥3.4 ¥4.6 ¥4.1

Net Interest (900): 

BA ........................................................................................................ ¥0.9 22.3 59.0 104.9 153.2

OT ........................................................................................................ ¥0.9 22.3 59.0 104.9 153.2

On-budget: 

BA ................................................................................................... ¥1.7 11.9 34.1 62.8 93.8

OT .................................................................................................... ¥1.7 11.9 34.1 62.8 93.8

Off-budget: 

BA ................................................................................................... ¥2.9 ¥2.9 ¥1.3 2.9 9.3

OT .................................................................................................... ¥2.9 ¥2.9 ¥1.3 2.9 9.3

Allowances (920): 

BA ........................................................................................................ ¥34.8 ¥44.3 ¥54.9 ¥61.6 ¥73.3

OT ........................................................................................................ 173.7 230.1 165.7 130.5 65.7

Undistributed Offsetting Receipts (950): 

BA ........................................................................................................ ¥9.4 ¥5.0 ¥0.9 3.3 6.4

OT ........................................................................................................ ¥9.4 ¥5.0 ¥0.9 3.3 6.4

On-budget: 

BA ................................................................................................... ¥12.1 ¥7.9 ¥4.1 ¥0.3 2.1

OT .................................................................................................... ¥12.1 ¥7.9 ¥4.1 ¥0.3 2.1

Off-budget: 

BA ................................................................................................... 5.1 10.9 16.9 23.2 29.9

OT .................................................................................................... 5.1 10.9 16.9 23.2 29.9

Overseas Deployments and Other Activities (970): 

BA ........................................................................................................ 57.3 ¥39.5 ¥39.5 ¥39.5 ¥39.5

OT ........................................................................................................ 269.2 204.5 169.4 130.1 107.3

(1)

VOTES OF THE COMMITTEE 

House rule XIII, clause 3(b), requires that each committee report 

include the total number of votes cast for and against, and the 

names of members voting for and against, each recorded vote on a 

motion to report a measure or matter of a public nature and any 

amendment offered to the measure or matter. 

Described below are the roll call votes from the Committee on 

the Budget on the Concurrent Resolution on the Budget for Fiscal 

Year 2010. 

On March 25, 2009, 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 22, 2009, 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 2010. The following votes 

were taken by the Committee: 

1. An amendment was offered by Representative Hensarling to cut budget authority in Function 920 (Allowances) by $1.1 billion 

below the level in the Chairman’s mark for fiscal years 2010 

through 2014 by rescinding all Recovery Act funding not spent in 

2009 and cutting non-defense, non-veterans discretionary spending 

to the level in the 2009 continuing resolution. 

The amendment was not agreed to by a roll call vote of 14 ayes 

to 24 nays.

VOTE NO. 1

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

2

VOTE NO. 1—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

2. An amendment was offered by Representative Jordan to increase spending in Function 500 (Education, Training, Employment, and Social Services) by $140 million in 2010 for the private 

school scholarship program in the District of Columbia. The increase would be offset by cutting an equal amount from funds in 

Function 370 (Commerce and Housing Credit) provided for Digital 

Television Convert Box coupons. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 23 nays.

VOTE NO. 2

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

3

VOTE NO. 2—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

DOGGETT (TX) X SIMPSON (ID) 

BLUMENAUER (OR) McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

3. An amendment was offered by Representatives Harper and 

Austria to decrease Function 150 (International Affairs) funding for 

aid to the Gaza Strip by $400 million for fiscal year 2010 and increase Function 050 (National Defense) by the same amount for 

military pay. The amendment would also create a separate allocation to the Appropriations Committee for Function 050 to eliminate 

its flexibility to move resources from Function 050 to other functions. 

The amendment was not agreed to by a roll call vote of 13 ayes 

and 23 nays.

VOTE NO. 3

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

4

VOTE NO. 3—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

BLUMENAUER (OR) McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) 

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

4. An amendment was offered by Representative Diaz-Balart to 

reduce revenues in the Chairman’s mark by $490 billion over fiscal 

years 2010 through 2014 and create a reserve fund for revenues. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 23 nays.

VOTE NO. 4

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

5

VOTE NO. 4—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

5. An amendment was offered by Representative Ryan that 

would place a restriction on the health reform reserve fund to prevent legislation that would add private-sector mandates or taxes on 

small businesses, reduce private insurance coverage, reduce private 

sector jobs, expand entitlements, or use comparative effectiveness 

data to ‘‘limit patient choice and restrict medical professionals from 

providing and/or prescribing the care they believe to be medically 

necessary.’’

The amendment was not agreed to by a roll call vote of 14 ayes 

and 23 nays.

VOTE NO. 5

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

6

VOTE NO. 5—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

DOGGETT (TX) X SIMPSON (ID) 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

6. An amendment was offered by Representative Jordan to freeze 

non-defense, non-veterans discretionary funding at the enacted fiscal year 2008 level, for a five-year cut of $1.5 trillion below the 

level in the Chairman’s mark. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 24 nays.

VOTE NO. 6

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

7

VOTE NO. 6—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

7. An amendment was offered by Representative Nunes to assume oil and gas development in the Arctic National Wildlife Refuge and dedicate receipts from bonus bids, royalties, and rental 

payments to a clean energy trust fund, the Highway Trust Fund, 

and deficit reduction. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 24 nays.

VOTE NO. 7

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

8

VOTE NO. 7—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

8. An amendment was offered by Representative Lummis to add 

a provision to the deficit-neutral energy independence reserve fund 

(Section 303) that would prevent the Chairman from making the 

necessary aggregate or allocation adjustments of the concurrent 

resolution if legislation falling under the reserve fund were to include a cap-and-trade program. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 24 nays.

VOTE NO. 8

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

9

VOTE NO. 8—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

9. An amendment was offered by Representatives McHenry and 

Hensarling to reduce discretionary funding for Function 500 (Education, Training, Employment, and Social Services) in the Chairman’s mark by $50 million for 2010. It also would increase discretionary funding for Function 700 (Veterans Benefits and Services) 

by $50 million above the Chairman’s mark. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 22 nays.

VOTE NO. 9

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

10

VOTE NO. 9—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) 

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

10. An amendment was offered by Representative Ryan to strike 

the reconciliation instructions to the Committees on Ways and 

Means and Energy and Commerce for health reform, and to the 

Committee on Education and Labor for investing in education. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 22 nays.

VOTE NO. 10

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

11

VOTE NO. 10—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) 

TSONGAS (MA) LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) 

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

11. An amendment was offered by Representative Aderholt to require a separate vote on increasing the debt limit unless a certification were made that foreign-held debt was below 21.6 percent of 

gross domestic product. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 23 nays.

VOTE NO. 11

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

12

VOTE NO. 11—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

12. An amendment was offered by Representative Lummis to create a budget point of order against legislation that makes changes 

to the Federal Family Education Loan program unless certain conditions are met. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 24 nays.

VOTE NO. 12

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

13

VOTE NO. 12—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

13. An amendment was offered by Representatives Latta, Garrett, and Mack to eliminate the estate and gift tax at an approximate cost of $240 billion relative to the Chairman’s mark and offset 

this cost by a corresponding reduction in Function 920 (Allowances). 

The amendment was not agreed to by a roll call vote of 13 ayes 

and 23 nays.

VOTE NO. 13

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) 

KAPTUR (OH) X GARRETT (NJ) 

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

14

VOTE NO. 13—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) 

14. An amendment was offered by Representative Harper to provide that the Medicare improvement reserve fund be used for legislation that would increase premiums for the Medicare prescription 

drug benefit to those with incomes above $85,000 (individual) or 

$170,000 (family), which would conform to current law governing 

Part B premiums. 

The amendment was not agreed to by a roll call vote of 12 ayes 

and 22 nays.

VOTE NO. 14

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) 

DOGGETT (TX) X SIMPSON (ID) 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) 

15

VOTE NO. 14—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) 

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) 

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

15. An amendment was offered by Representative Jordan to add 

multiyear discretionary spending caps, with separate caps for defense and non-defense spending. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 24 nays.

VOTE NO. 15

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

16

VOTE NO. 15—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

16. An amendment was offered by Representatives Diaz-Balart 

and McHenry to add a new section to the Chairman’s mark that 

would establish a point of order in the House with respect to considering legislation that would set a limit on carbon dioxide emissions from fossil fuel use. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 24 nays.

VOTE NO. 16

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

17

VOTE NO. 16—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

17. An amendment was offered by Representative Hensarling to 

apply pay-as-you-go to discretionary spending, allowing a point of 

order to stop consideration of an appropriations bill if it provided 

an increase above the CBO baseline in either the current year or 

budget year. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 24 nays.

VOTE NO. 17

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

18

VOTE NO. 17—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

18. An amendment was offered by Representative Campbell to 

require: the inclusion of Congressional Budget Office estimates in 

conference reports; roll call votes on legislation authorizing or providing over $50 million; the public availability of lists of earmarks 

on the internet 48 hours before consideration; written justifications 

for earmarks in appropriations bills reports; and restrictions on 

same-day rules. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 24 nays.

VOTE NO. 18

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

19

VOTE NO. 18—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

19. An amendment was offered by Representative Nunes to create a point of order against earmarks that would expire at the end 

of the first session of the 111th Congress and to establish new 

House rules for earmarks after the moratorium. 

The amendment was not agreed to by a roll call vote of 12 ayes 

and 25 nays.

VOTE NO. 19

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) 

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

20

VOTE NO. 19—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) 

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

20. An amendment was offered by Representative Ryan to prohibit agricultural payments to farmers who make over $250,000 in 

adjusted gross income. It would also place a hard cap of $250,000 

in total agricultural payments per person. 

The amendment was not agreed to by a roll call vote of 11 ayes 

and 23 nays.

VOTE NO. 20

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) 

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) 

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

21

VOTE NO. 20—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

McCOLLUM (MN) X ADERHOLT (AL) 

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) 

ANDREWS (NJ) X LATTA (OH) 

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

21. An amendment was offered by Representatives Simpson and 

Harper to require the inclusion of medical liability reform as part 

of the health care reserve fund. 

The amendment was not agreed to by a voice vote. 

22. An amendment was offered by Representative Jordan to 

allow savings from amendments to appropriations bill or continuing resolutions to be designated for deficit reduction. 

The amendment was not agreed to by a roll call vote of 12 ayes 

and 24 nays.

VOTE NO. 22

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) 

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) 

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

22

VOTE NO. 22—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) 

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

An amendment was offered by Representative Lummis to add to 

the resolution a section expressing the sense of the House that 

every state should have at least one Job Corps center. 

The amendment was withdrawn. 

23. An amendment was offered by Representatives Ryan and 

Hensarling to create a point of order against legislation that would 

increase the unfunded liability of the Medicare Hospital Insurance 

Trust Fund or would cause a net increase in the long-term unfunded liability of the government. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 24 nays.

VOTE NO. 23

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) 

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

23

VOTE NO. 23—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

24. An amendment was offered by Representative Lummis to add 

to the resolution a policy statement in support of freezing the administrative expenses at the Department of Education and devoting all savings to the Impact Aid program. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 23 nays.

VOTE NO. 24

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) GARRETT (NJ) 

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

24

VOTE NO. 24—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) 

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

25. An amendment was offered by Representatives Hensarling 

and Jordan to deny emergency designations for additional activities 

of the Troubled Assets Relief Program. 

The amendment was not agreed to by a roll call vote of 14 ayes 

and 25 nays.

VOTE NO. 25

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

25

VOTE NO. 25—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

26. An amendment was offered by Representatives Hensarling 

and McHenry to add to the resolution a policy statement on requirements for receiving government-insured mortgages. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 23 nays.

VOTE NO. 26

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

26

VOTE NO. 26—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

27. An amendment was offered by Representative Nunes to establish a point of order against considering legislation in the House 

that would ‘‘have the effect of raising taxes on energy producers or 

the domestic production of oil and natural gas energy.’’ The amendment also would reduce Function 950 (Undistributed Offsetting Receipts) by $12.4 billion over five years and reduce spending by a 

similar amount. 

The amendment was not agreed to by a roll call vote of 15 ayes 

and 23 nays.

VOTE NO. 27

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) 

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

27

VOTE NO. 27—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

An amendment was offered by Representative Simpson to provide funding for the Yucca Mountain repository project. 

The amendment was withdrawn. 

28. A sense of House section was offered by Representatives 

Ryan and Moore stating that additional legislative action is needed 

to ensure that states have the necessary resources to collect all 

child support that is owed to families and that 100 percent of the 

support should pass on to families without financial penalty. 

The sense of House amendment was agreed to by a voice vote. 

29. Ms. Schwartz 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. 

30. Ms. Schwartz 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 24 ayes and 15 nays.

VOTE NO. 30

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

SPRATT (SC) (Chairman) X RYAN (WI) (Ranking) X

SCHWARTZ (PA) X HENSARLING (TX) X

KAPTUR (OH) X GARRETT (NJ) X

BECERRA (CA) X DIAZ–BALART (FL) X

DOGGETT (TX) X SIMPSON (ID) X

BLUMENAUER (OR) X McHENRY (NC) X

28

VOTE NO. 30—Continued

Name & State Aye No Answer 

Present Name & State Aye No Answer Present 

BERRY (AR) X MACK (FL) X

BOYD (FL) X CAMPBELL (CA) X

McGOVERN (MA) X JORDAN (OH) X

TSONGAS (MA) X LUMMIS (WY) X

ETHERIDGE (NC) X AUSTRIA (OH) X

McCOLLUM (MN) X ADERHOLT (AL) X

MELANCON (LA) X NUNES (CA) X

YARMUTH (KY) X HARPER (MS) X

ANDREWS (NJ) X LATTA (OH) X

DeLAURO (CT) X

EDWARDS (TX) X

SCOTT (VA) X

LANGEVIN (RI) X

LARSEN (WA) X

BISHOP (NY) X

MOORE (WI) X

CONNOLLY (VA) X

SCHRADER (OR) X

31. Ms. Schwartz, 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 2010. 

Chairman Spratt adjourned the Committee. 

HOUSE RULE XXVIII 

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 XXVIII, 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 

$13,029,000,000,000. 
OTHER MATTERS TO BE INCLUDED UNDER THE RULES OF 

THE HOUSE

Committee Oversight Findings and Recommendations

Clause 3(c)(1) of rule XIII of the House requires that each committee report include oversight 

findings and recommendations pursuant to clause 2(b)(1) of rule X. The Committee on the 

Budget makes no such findings at this time. 

New Budget Authority, Entitlement Authority, and Tax Expenditures

Clause 3(c)(2) of rule XIII of the House provides that committee reports shall include the 

statement required by section 308(a)(1) of the Congressional Budget Act of 1974 concerning 

new budget authority, entitlement authority, and tax expenditures. 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 include such a statement. 

General Performance Goals and Objectives

Clause 3(c)(4) of rule XIII of the House 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 cannot report any such goals and objectives to report. 

Minority Views
1

 Buchanan, in a prepared statement to the Committee on the Budget, U.S. House of Representatives,

concerning a proposed balanced budget amendment, 27 April 1992.

2

 President Johnson’s balanced budget in fiscal year 1969 often is credited to a 10-percent surtax enacted

that year, and the creation of the “unified budget,” which combined Social Security spending and revenue

with the rest of the budget. It is noteworthy, however, that the 1969 budget also reduced spending 

measured in constant dollars. Without this spending reduction, the budget would not have been balanced.

Page -1-

MINORITY VIEWS

INTRODUCTION

The Democratic fiscal strategy has been clear from the outset: to increase government spending at

every opportunity, for any excuse, and push the reckoning down the road. Seizing on troubled

economic times, they are pursuing a vast expansion of government intended not to right the ship,

but to steer it toward a radically different course – straight into a tidal wave of spending and debt

that is already building. Their budget – which is simply a sweeping expansion of government –

spends too much, taxes too much, and borrows too much; it will sink under its own weight, and

pull the U.S. economy down with it.

The Majority’s entire fiscal outlook resorts to the tired and predictable notion that the central

government is the first and best answer to the Nation’s problems. It relies on the outdated belief

that more spending, and larger and more intrusive government, can lead to greater prosperity.

Worse, the elements of the budget will likely weaken the U.S. economy, and sap its prospects for

sustained growth. The higher borrowing and taxes needed to finance the Democrats’ plans will

dampen incentives and crowd out opportunities for investment and growth.

The Majority promises to provide for everyone’s health care; look after everyone’s child; send

everyone to college; pick which industries will thrive in this economy; and cut taxes for everyone

but the “wealthy.” All these things sound desirable, and the budget pretends they can be had for

free. They cannot. They will require huge tax increases, which will still be overwhelmed by the

relentless torrent of spending; and hence they will force ever more borrowing as well, further

draining the domestic resources needed for innovation and growth, and making America more

vulnerable to the whims of foreign investors who today hold roughly 50 percent of U.S. debt.

But this mounting debt, devastating as it will be, is simply the fiscal expression of the moral

failing in the Majority’s approach. Their borrow-and-spend philosophy further decays an ethical

principle that once guided fiscal policy. As Nobel Laureate James M. Buchanan once put it:

Before the Keynesian inspired shift in thinking about fiscal matters, it was

universally considered immoral to spend without taxing, except in periods of

emergency (wars or major depressions). We have lost the moral sense of fiscal

responsibility that served to make formal constitutional constraints unnecessary.1

Even Democratic Presidents who favored large expansions of government domestic programs –

Roosevelt, Truman, and Johnson – adhered to the principle of a government that lived within its

means, though they could not always fulfill it.2

 The conviction slipped away in the 1970s, as
3

 Steyn, “Prime Minister Obama: Will European Statism Supplant the American Way?,” National Review,

23 March 2009.

Page -2-

Washington increasingly tried to manage the economy by manipulating fiscal policy. But it never

fully vanished: a large majority of Americans still believed in such fiscal discipline; and by the

late 1990s – with a Republican Congress and a Democratic President – the goal was achieved.

After the recession of 2001 – and especially after the terrorist attacks of 9-11 – budget deficits

returned; but by 2004, President Bush and the Congress were striving to reduce them – and they

were succeeding. That progress ended in 2008, with a severe economic slowdown and financial

rescue package to thaw credit markets. By January this year, the Congressional Budget Office

[CBO] projected a record deficit of $1.2 trillion.

Handed an admittedly daunting challenge, the new President and new Congress made their

intentions clear: shovel on more spending and more borrowing. They promptly enacted a trilliondollar “stimulus” bill, followed by a $407.6-billion omnibus appropriation with nearly 9,000

earmarks. They drove this year’s deficit to nearly $2 trillion, exceeding 13 percent of gross

domestic product – more than double the largest budget deficit since World War II. 

But they did not stop there. The President had an opportunity to present a fiscally disciplined

budget – to get spending, deficits, and the debt under control. Instead he went the other direction;

and the House Democratic Majority followed. The smallest deficit in the 5-year window of the

committee-reported budget resolution – $586 billion – is still larger in nominal terms than any

other post-war gap between spending and revenue ($459 billion) – and if they continue to follow

the President’s plan, deficits will grow again after that. By the end of the President’s 4-year term,

deficits begin rising again, growing faster than inflation and faster than the U.S. economy.

Still, the Democrats’ willingness to heap more debt on future generations is only one of the moral

failings in their fiscal strategy. Even worse is the effect of their big-government designs on the

character of individual Americans. 

What has always made America great is the character of individual Americans, in all their wide

diversity. The government’s rightful mission has been to secure the natural rights of individuals:

to protect each person’s life, liberty, and freedom to pursue his or her own happiness. A

government that presumes to reach beyond this mission is not “progressive.” It goes backward –

finding excuses to privilege some at the expense of others. It suffocates personal initiative and

transforms self-reliance into a vice, and makes it virtuous to be dependent on government. It

creates an aversion to risk, sapping the entrepreneurial spirit necessary for growth, innovation,

and prosperity.

If this sounds alarmist, consider what has happened in Europe, where such “progressive”

government policies have long been entrenched. As recently described by author and political

commentator Mark Steyn:

The short version of late 20th-century history is that Continental Europe entirely

missed out on the Eighties boom and its Nineties echo. A couple of weeks back,

the evening news shows breathlessly announced that U.S. unemployment had

risen to 7 percent, the highest in a decade and a half. Yet the worst American

unemployment rate is still better than the best French unemployment rate for the

same period. Indeed, for much of the 1990s the EU [European Union] as a whole

averaged an unemployment rate twice that of the U.S. and got used to doubledigit unemployment as a routine and semi-permanent feature of life.3
4

 The most remarkable assertion is that the New Deal itself was too small, and only World War II spending

had sufficient magnitude to prove Keynes’s point. One expression of this view appeared in a Time

magazine article, on 29 March 1999, by former Labor Secretary Robert B. Reich. He says President

Roosevelt, by 1938, had run out of options and finally turned to the Keynesian approach. Secretary Reich

adds: “Yet not until the U.S. entered World War II did FDR try Keynes’ idea on a scale necessary to pull

the Nation out of the doldrums . . . .” This ignores other key factors during the period: most of America’s

working age population was either serving in the military or employed in war production; most

commodities, including gasoline, were rationed; and wages and prices were controlled by the government.

5

 The folly of rushing the measure through has only become more clear since its enactment.

Page -3-

For all these reasons, this budget debate has truly profound consequences. The Majority is

pursuing the third major installment of the Federal Government’s 20th century expansion. Time

magazine captured this sense last November, with a picture of then-President-elect Obama as the

new Franklin D. Roosevelt, and a cover headline that read: “The New New Deal.” But that may

actually understate the Democrats’ ambitions, which point toward the paternalistic, and

economically enervating, European model. The cover of Newsweek announced on 16 February

2009: “We Are All Socialists Now.”

To clarify this point, it is necessary to review not only the budget resolution as reported, but also

the major fiscal and policy decisions already adopted by the Majority so far this year. The

discussion below begins by reflecting on that context.

‘STIMULUS’

Advocates of “priming the economic pump” by spending more borrowed money have never

suffered a lack of faith in their concept – despite the absence of any consistent evidence that the

practice works. Even President Roosevelt, whose New Deal often is considered the largest and

most consistent exercise of the Keynesian theory, rejected the notion. Yet like an alchemist

explaining his failure to conjure up gold, if one “stimulus” doesn’t succeed, its proponents will

declare: “Congress didn’t do it right,” or “it wasn’t big enough.”4

Still, sometimes cracks in this confidence do appear. No sooner had Congress passed the

American Recovery and Reinvestment Act than the House Speaker, as if anticipating its failure,

was suggesting a second “stimulus” would be needed – though she soon disavowed the idea. In

any case, the President got to sign his first big spending bill within the first month of his tenure.5

 

The supposedly “targeted” measure spent money on an estimated 150 government programs. It

included $43.6 billion for 15 programs the Office of Management and Budget [OMB] has rated as

“ineffective” or “results not demonstrated.” Because it is funded on borrowed money, its cost will

surely exceed the advertized $787 billion – reaching $1.1 trillion with interest payments. It helped

push an already large budget current-year deficit above 13 percent of gross domestic product,

according to the most recent estimates by the CBO. Worst of all, because of the additional debt it

creates, the measure will actually weaken, not stimulate, the economy in the long run, according

to CBO’s estimates. The only additional demand it will create is a demand for even more

government.

In addition to its purely financial aspects, the measure took several large steps toward

nationalizing U.S. health care.
6

 H. Rept. 111-004.

Page -4-

It increased, by about 8.2 million, the number of those dependent on the Federal Government for

health care, according to CBO estimates. Of these, 7 million will take advantage of the measure’s

expanded COBRA coverage (COBRA is the Consolidated Omnibus Budget Reconciliation Act of

1986), and1.2 million will enroll in Medicaid under the $90-billion expansion of the Federal

Medical Assistance Percentage [FMAP] formula for Medicaid.

With the latter, the legislation threw this money at a flawed program. In early February, the

Government Accountability Office published a report showing $32.7 billion worth of improper

Medicaid payments in a single year (2007) – more than 10 percent of total Medicaid spending.

But instead of reforming the program, the “stimulus” bill increased payments using a

methodology based on the current payment formula – widely acknowledged as seriously deficient

because it rewards States for driving up their health care costs. 

It also shifted control of health care decisions toward the Federal Government with provisions

that, as is often the case, sound eminently reasonable.

One is health information technology [IT]. The “stimulus” bill spent $20 billion on a 

government-run IT program for medical providers, punishing those who already have adopted

technology measures, and refusing to acknowledge the lack of consensus on interoperability

standards, the nucleus of any health information technology program. The bill also ignored the

widespread lack of confidence in the security of individuals’ personal medical information when

managed by a Federal Government that frequently has mishandled electronic records.

A second measure is known as “comparative effectiveness.” The “stimulus” bill set aside $1.1

billion for a new “Comparative Effectiveness Research” program. The purpose of this “research”

is to allow the Federal Government even more leverage in deciding which medical treatments are

worth paying for and which are not. This will inevitably impose government control over

physicians’ medical decisions, and cause private-sector insurers to limit coverage in line with the

government’s choices – all of which will turn American health care into a nationalized health

maintenance organization [HMO]. As demonstrated in the United Kingdom and Canada, it is a

mistake to let the government dictate health care decisions. The Wall Street Journal reported in

February that the median wait time to see a general practitioner in Canada is 17.3 weeks, with one

man being told, at age 57, that he was too old to see the benefits of hip surgery. In the UK, a

comparative effectiveness board has denied drugs for those suffering from breast cancer,

Alzheimer’s Disease, and multiple sclerosis. 

While it is hard to imagine the United States would make such choices, Democrats on the

Appropriations Committee – the committee responsible for funding agencies that oversee this

program – have already indicated this practice as the goal of comparative effectiveness research.

The committee’s report on the “stimulus” says: “Those items, procedures, and interventions . . .

that are found to be less effective and in some cases, more expensive, will no longer be

prescribed.” 6

THE OMNIBUS

The Majority followed its trillion dollars of “stimulus” with another trillion-dollar spending

measure: the omnibus appropriations bill, more than half of which was appropriated mandatory

spending. Its $407.6 billion in nonemergency discretionary spending, as estimated by CBO,
Page -5-

represented an increase of $29 billion, or 7.7 percent, from fiscal year 2008 enacted levels. That

increase alone was several times greater than inflation (0.03 percent at the time) just as the U.S.

economy was shrinking. But when combined with the three appropriations bills previously

enacted under the regular order, the Majority had increased discretionary spending by $80

billion, or 8.6 percent, over the 2008 level. When added to the few appropriations bills enacted

under the regular order, total fiscal year 2009 discretionary spending exceeded $1 trillion (see

Table 2).

Table 1: Fiscal Year 2009 Omnibus Appropriations Bill (H.R. 1105)

(Budget Authority, in Billions of Dollars Annualized)

FY 2008

Enacted FY 2009

Dollar

Increase

Percent

Increase

Agriculture

 Budget Authority

 Outlays

Commerce, Justice, Science

 Budget Authority

 Outlays

Energy and Water

 Budget Authority

 Outlays

Financial Services

 Budget Authority

 Outlays

Interior and Environment

 Budget Authority

 Outlays

Labor, HHS, Education

 Budget Authority

 Outlays

Legislative Branch

 Budget Authority

 Outlays

State, Foreign Operations

 Budget Authority

 Outlays

Transportation, HUD

 Budget Authority

 Outlays

18.093

19.528

51.803

53.441

30.888

32.340

20.599

20.903

26.555

28.052

144.841

146.292

3.970

4.008

32.800

32.841

48.821

114.270

20.456

21.530

57.652

57.372

33.261

32.270

22.697

22.890

27.579

28.659

149.935

150.134

4.402

4.330

36.620

36.219

55.000

114.663

2.363

2.002

5.849

3.931

2.373

-0.07

2.098

1.987

1.024

.607

5.094

3.842

.432

.322

3.820

3.378

6.179

.393

13.1%

10.3%

11.3%

7.4%

7.7%

-.02%

10.2%

9.5%

3.9%

2.2%

3.5%

2.6%

10.9%

8.0%

11.6%

10.3%

12.7%

0.3%

Subtotal: Omnibus Appropriations Bill

 Budget Authority

 Outlays

378.370

451.675

407.602

468.067

29.232

16.392

7.7%

3.6%

Source: Congressional Budget Office (2008 scored levels at time of enactment).

Even these figures understated the Majority’s spending spree, however, because many programs

receiving increases in this measure already were boosted in the “stimulus”; and with this “double

dipping,” spending in programs covered by the omnibus nearly doubled compared with 2008.

The bill also contained nearly 9,000 Member-sponsored earmarks totaling roughly $11 billion.

These included $15 million for California Emission Reduction Grants; $1.8 million for swine

odor and manure management; $200,000 for tattoo removal; $1.9 million for a water taxi service

in Connecticut; and $2.2 million for grape genetics (see Table 3). There were also 85 earmarks

for the National Aeronautics and Space Administration, which had received $1 billion in the

“stimulus” bill. 

With the President having pledged to halt earmarks, the administration scrambled for an excuse to

let them slide in this case, and resorted to declaring this was “last year’s business” –

notwithstanding that it was this year’s Congress that passed the measure, and this year’s

President who signed it.
Page -6-

Table 2: Total Fiscal Year 2009 Appropriations

(Budget Authority, in Billions of Dollars Annualized)

FY 2008

Enacted FY 2009

Dollar

Increase

Percent

Increase

Omnibus Appropriations Bill (from Table 1)

 Budget Authority

 Outlays

378.370

451.675

407.602

468.067

29.232

16.392

7.7%

3.6%

Previously Enacted Appropriations (Public

Law 110-329)

Defense

 Budget Authority

 Outlays

Homeland Security

 Budget Authority

 Outlays

Military Construction, VA

 Budget Authority

 Outlays

Labor, HHS Educationa

 Budget Authority

 Outlays

459.332

475.164

34.852

38.028

60.213

52.232

–

–

487.737

525.250

42.164

42.625

72.863

66.881

2.320

1.624

28.405

50.116

7.312

4.597

12.650

14.649

2.320

1.624

6.2%

10.5%

21.0%

12.1%

21.0%

28.0%

100.0%

100.0%

Subtotal: Previously Enacted Appropriations

 Budget Authority

 Outlays

554.397

565.424

605.084

636.410

50.687

70.986

9.1%

12.6%

Total: Fiscal Year 2009 Appropriations

 Budget Authority

 Outlays

932.767

1,017.099

1,012.686

1,104.500b

79.919

87.401b

8.6%

8.6%

Source: Congressional Budget Office (2008 scored levels at time of enactment). a

 Appropriations for these activities were increased in the continuing resolution. b

 Fiscal Year 2009 includes $23 million in outlays from Public Law 110-252

Table 3: Selected Earmarks in Omnibus Appropriations Bill

Earmark Amount

California Emission Reduction Grants

Illinois Pedestrian and Bicycling Road and Trail Improvements

Center for Grape Genetics

Center for Advanced Viticulture and Tree Crop Research

Promotion of Astronomy in Hawaii

Pleasure Beach Water Taxi Service, Connecticut

Honey Bee Lab

Swine Odor and Manure Management

Sustainable Las Vegas

Study Alternative Uses for Tobacco

Tattoo Removal Violence Prevention Outreach

Digitization of New York Historical Society Collection

$15,000,000

$2,850,000

$2,192,000

$2,192,000

$2,000,000

$1,900,000

$1,762,000

$1,791,000

$951,500

$280,000

$200,000

$190,000

The gimmicks in the bill included $28.8 billion in “advance appropriations” – spending loaded

up for 2010; $100 million in “emergency” spending (after the Majority already spent $787 billion

for the emergency “stimulus” bill); and $3.2 billion in rescissions of highway contract authority

that will produce no expenditure savings.

THE PRESIDENT’S BUDGET

In his late-February address to Congress, the President said the answers to America’s troubles

“exist in our laboratories and our universities; in our fields and our factories; in the imaginations

of our entrepreneurs and the pride of the hardest-working people on Earth.” But the budget he

submitted 2 days later contradicts the rhetoric. Like the entire Democratic fiscal and policy

strategy, it views government – and especially the central government in Washington – as the

fountain of wisdom and creativity.
7

 Congressional Budget Office, A Preliminary Analysis of the President’s Budget and an Update of CBO’s

Budget and Economic Outlook, March 2009.

Page -7-

The House budget resolution is the President’s fiscal plan – indeed, news accounts leading to the

markup consistently spoke of Congress voting on the President’s budget. While the numbers in

the committee-reported resolution may differ from the President’s, through various maneuvers,

such as reserve funds, it will result in the President’s budget. Therefore a review of the

administration proposal is appropriate.

Spends Too Much

As reestimated by the CBO,7

 the President’s budget increases total spending to more than $4

trillion in 2009 – 28.5 percent of GDP – the highest Federal spending has been as a share of the

economy since World War II. After 10 years, spending as a percentage of GDP will still be 24.5

percent of GDP, nearly a full 2 percentage points higher than any year during the Bush

administration, despite the full costs of 9/11, the war, and Hurricane Katrina. Through the entire

10-year budget window, spending remains at or above roughly 23 percent of GDP, the longest

sustained post-war period for that level of spending.

For discretionary spending, the budget proposes $1.3 trillion in budget authority [BA] for fiscal

year 2010, according to the administration’s own figures – an increase of 6.7 percent from its

estimate of the fiscal year 2009 nonemergency level. The 2010 total includes $533.7 billion for

the Department of Defense, a 4-percent increase, and $599.1 billion for nondefense programs, a

9.3-percent increase over the preceding fiscal year (excluding emergencies). For the outyears, the

budget unrealistically assumes that after 2 years of runaway spending, Congress will dramatically

slow the growth of nondefense discretionary budget authority to about the rate of inflation.

Table 4: Base Discretionary Spending in the President’s Budget

(dollars in billions)

2009 2010 $ Increase % Increase

Defense 513.3 533.7 20.3 4.0%

Nondefense 548.2 599.1 50.8 9.3%

Total Base 1,061.6 1,132.8 71.2 6.7%

Source: Office of Management and Budget. Figures may not add due to rounding.

The President also requested $83 billion in fiscal year 2009 funding for the Global War on

Terrorism, as well as $130 billion for war costs in fiscal year 2010. In the outyears, the budget

contains a $50-billion “placeholder” in every year. Finally, the budget takes the peak year of Iraq

war funding (fiscal year 2008), inflates this level, and adds $1.6 trillion in BA to the baseline for

the Iraq war over the next 10 years. The administration then takes credit for the difference,

claiming $1.5 trillion in outlay “savings” between this baseline and its actual war requests for

fiscal year 2009 and beyond.

Notable discretionary spending increases requested by the President include the following:

R A 35-percent increase in fiscal year 2010 budget authority for the Environmental

Protection Agency, following a 92-percent increase in 2009 in the “stimulus” bill.

R A 41-percent increase in 2010 for the State Department and other international agencies.
Page -8-

R An 18-percent boost for housing.

R A 14-percent increase in education funding.

R A 9-percent increase for agriculture.

Despite the President’s talk of the need to reform entitlements and become “fiscally responsible,”

his budget increases net entitlement spending over 10 years by $1 trillion. The total consists of

refundable tax credits ($326.2 billion); a Medicare physician payment increase ($329.6 billion);

and $317.8 billion in tax increases toward a health care reserve fund that will finance entitlement

spending increases. 

The $634-billion health care reserve fund – described in further detail below – is said to be only a

“down payment” on health care reform. The administration notes in the President’s budget that

that amount will “not be sufficient for comprehensive reform” and lists these additional

entitlement expenditures as “TBD” – to be determined. Half of the $634-billion “health reserve

fund” is offset with $317.8 billion in tax increases. The other half is offset with $316 billion in

reductions to the Medicare and Medicaid programs. Of this $316 billion, more than half the

savings come from adding a “competitive bidding” requirement for Medicare Advantage plans.

As this proposal reduces payments to Medicare Advantage plans by approximately the same

amount of money ($176.6 billion) as past proposals for the program (such as reducing Medicare

Advantage payments to 100 percent of fee-for-service Medicare payments), it can be expected to

reduce coverage by approximately the same number of individuals as CBO has previously

estimated – 6 million seniors.

In addition to the Medicare Advantage reductions, additional savings are achieved from a variety

of proposals, such as reductions in home health payments, changes to the Medicaid drug rebate

program, bundling of Medicare hospital and post-acute care payments, and Food and Drug

Administration approval of generic biologic drugs. Another provision calls for requiring the

wealthiest seniors to pay more for their Medicare drug benefits. (This is a concept many

Republicans have supported in the past, and it has been included in the Republican budget

substitute the past 2 years. But the House Democratic Majority left it out of their budget

resolution, and in markup rejected an amendment to include it.)

Table 5: The President’s Entitlement Spending Increases

(deficit impact in billions of dollars)

2010-19

Total Mandatory Initiatives and Savings (2010-19) 37.9

Outlay Effect of Tax Credits 326.2

Health Care Tax Spending 317.8

Medicare Physician Payments 329.6

Total 1,011.5

Source: Office of Management and Budget

The budget extends a physician payment increase that adds $285 billion to Medicare outlays over

10 years and increases Medicare’s existing $36 trillion in unfunded obligations by $2 trillion.

Because this payment increase is included in the President’s baseline, it does not show up as a

spending increase and is not subject to the pay-as-you-go requirement that this costly payment

update be offset in the future. What this amounts to is increased deficit spending. While the

details of this payment increase are not provided, an increase of about 1 percent each year can be
Page -9-

expected, given the cost and past estimates of this proposal. (The Majority’s budget resolution

also exempts from the House pay-as-you-go rule the Sustainable Growth Rate formula used for

setting Medicare’s physician payment rates; and the Majority rejected an amendment establishing

a point of order against any legislation in the House that would increase the government’s more

than $56 trillion in unfunded liabilities.)

When the President signed into law the Democratic Majority’s reauthorization of the State

Children’s Health Insurance Program [SCHIP], it included a funding cliff in new spending –

meaning children would be put on the program initially only to be forced off or onto Medicaid

when the new funding runs out after 5 years. As this is politically impossible, CBO estimated the

true cost of the SCHIP expansion to be $38 billion more over 10 years than OMB reported, for a

total of $153 billion. 

The President’s budget also calls for several other entitlement expansions

R Pell Grants. The budget permanently extends the “stimulus” bill’s so-called “temporary”

increase to the Pell Grant benefit, and indexes the benefit so that it automatically rises

1 percent ahead of the consumer price index [CPI] going forward. The budget also

converts Pell Grants into an entitlement program by placing it in the mandatory spending

category. This will cost taxpayers an additional $116.8 billion over 10 years.

R Three More New Entitlement Programs. The budget further expands government

entitlements with the creation of three new mandatory programs. First, a new College

Access and Completion Fund is created and funded for 5 years at a cost of $2.5 billion,

after which time the program is ostensibly zeroed out. This is another misleading

spending “cliff”: it is highly unlikely that this program will end, and even if it does, it

will not end abruptly.

Second, the budget spends $8.6 billion to establish a new nursing home visitation

program. Once this new entitlement starts, the budget estimates it will cost taxpayers $1.8

billion per year. Finally, an additional $4.3 billion is added to the entitlement spending

category for an automatic increase in the Low Income Home Energy Assistance Program.

The increase is intended to correspond with rising energy costs. 

R Student Loans. The budget effectively eliminates the Federal Family Education Loan

Program program, a student loan program that leverages private sector capitol, and is the

largest source of student financial aid. In its place, the budget finances the entire Federal

student loan program with U.S. treasury borrowing.

R Troubled Assets Relief Program [TARP]. Also included in the President’s mandatory

spending proposals is a “placeholder for additional financial stabilization effort[s]” that

could be used to purchase up to $750 billion in troubled assets from the banking sector.

The budgeted amount of $250 billion actually represents the “subsidy,” or net cost to the

Federal Government after recoupment, although the up-front investment would be about

three times that amount. The funding will be made available in addition to the $700

billion in TARP funds approved by Congress in September 2008.

R Agriculture Programs. The budget shifts Department of Agriculture funding away from

farm subsidies and directs them toward food welfare programs. The most significant

changes in farm subsidies include a reduction of direct payments to farmers making more

than $500,000; a reduction in crop insurance premium assistance; and the elimination of
Page -10-

payments for cotton storage. (The Majority excluded this provision from the budget

resolution, and a bipartisan amendment to add a similar provision was rejected.)

R Nutrition Programs. The budget includes $9.8 billion to fund the reauthorization of the

Child Nutrition and Women and Infant Children Programs, which provide assistance to

low-income children. This comes on top of the $20 billion provided for nutrition

programs in the “stimulus” bill. The budget also mentions the creation of a pilot program

to increase the participation of low-income seniors in the Supplemental Nutrition

Assistance Program (formerly known as food stamps), but does not provide a cost

estimate for this provision.

R Hope for Homeowners Program. The Hope for Homeowners program began in 2008.

The Department of Housing and Urban Development said: “400,000 borrowers in danger

of losing their homes will be able to refinance into more affordable government-insured

mortgages.” Yet as of 3 February 2009, only 25 loans have been guaranteed under the

Hope for Homeowners program. The President’s budget proposes to increase funding for

the program by $2.3 billion over 10 years.

Taxes Too Much

Overall, the President’s budget increases taxes by $1.5 trillion over 10 years, mainly through tax

hikes on those earning more than $250,000 a year (which will include many small businesses),

and a cap-and-trade tax on carbon emissions that will add to U.S. families’ costs for natural gas,

electricity, home heating, and gasoline.

Still, in contrast to the congressional Majority, the President’s budget recognizes that keeping tax

rates the same does not constitute to a new tax “cut.” Specifically, his revenue baseline assumes

the continuation of the 2001 and 2003 tax relief laws beyond their scheduled expiration in 2011.

The administration baseline also assumes indexing the alternative minimum tax [AMT] for

inflation. House Democrats adopted a pay-as-you-go rule that treated both of these extensions as

new tax “cuts” requiring offsetting tax increases.

Some of the significant tax increases in the President’s budget are the following:

R Tax Hikes on “Upper-Income Individuals.” This provision raises $636.7 billion over 10

years. More than half that revenue ($339 billion) comes from reinstating the 36 percent

and 39.6 percent tax brackets for taxpayers earning more than $250,000 (married) and

$200,000 (single). The overwhelming majority of small businesses pay taxes at the top

two individual rates, so this represents a de facto tax hike on the engine of job creation in

the U.S. economy.

R Limiting Key Deductions. The budget also proposes to limit the mortgage-interest

deduction for upper-income taxpayers. Households paying taxes at the top two income

brackets (currently 33 percent and 35 percent) would only be able to take this deduction

at the 28-percent rate instead, thereby lowering its tax value. It is a curious step at a time

when the government also is trying to support a troubled housing market. The tax

deduction for charitable giving would also be capped in a similar way for top-tier filers. 

R Exemptions and Deductions. The budget reinstates the Personal Exemption Phaseout

[PEP] and limitation on itemized deductions for those earning more than $250,000

(married) and $200,000 (single). This increases taxes by $179.8 billion over 10 years. 
Page -11-

R The Death Tax. The estate tax, scheduled to be repealed next year, is resurrected in the

President’s budget, which maintains the provision at its 2009 parameters (i.e. top rate of

45 percent, estate exemption amount is $3.5 million). This onerous tax punishes families

for building up savings to pass on to their heirs; and it imposes an especially heavy

burden on small businesses and family farms. 

R Capital Gains. The President increases the capital gains tax rate from 15 percent to 20

percent for upper income taxpayers, raising taxes by $118.1 billion over 10 years.

R Cap and Trade. The President’s budget proposes to begin capping carbon emissions

beginning in 2012. This new policy would impose an $80-billion annual cost to the

economy – or $646 billion over 10 years – by making carbon-based energy more

expensive. The household impact of the proposal is expected to be anywhere from $1,600

to $4,500 per year. The administration claims the burden of increased energy prices

would be eased by returning most of the new revenue to taxpayers through the Make

Work Pay tax credit. But the credit is not available to seniors and those who do not work.

A conservative estimate also shows this proposal could lead to as many as 1.5 million job

losses by 2015. 

It is important to note that Treasury routinely assumes excise taxes reduce incomes in the

affected industry and for others throughout the economy, and offsets the revenue gain by

25 percent. Consequently, the $646 billion actually understates the impact of the cap-andtrade policy. The actual burden on consumers may be more than $800 billion.

R Energy Taxes. The budget signals a greater emphasis on alternative and renewable energy

at the expense of the oil and natural gas industries. The budget repeals numerous different

tax provisions for oil and gas producers, including the manufacturing deduction and

expensing of drilling costs, which would effectively raise taxes on the industry by $31

billion to $80 billion. 

In addition, the budget requests implementation of last summer’s controversial “use it or

lose it” leasing policy, which would add yet another $1 billion to domestic energy

producers’ costs. Altogether, the budget’s energy policies could cost 167,000 jobs,

studies show.

The budget also contains a range of “loophole closers,” recommended by the President, that raise

taxes by a total of $353 billion over 10 years. 

R Enforcement. The largest item is “international enforcement, reform deferral, and other

tax reform,” which raises $210 billion. The lion’s share of this revenue likely comes from

an elimination or a severe restriction on the deferral of tax on overseas profits from U.S.-

based multinational companies. This provision would undermine U.S. competitiveness by

moving further toward a worldwide system of international taxation (most countries have

territorial systems) and would likely lead to a rise in foreign takeovers of U.S.-based

companies. 

The U.S. has experimented with this provision in the past. In the mid-1980s, tax deferral

was eliminated for U.S.-based shipping companies. Several large U.S. shipping

companies were subsequently taken over by foreign competitors to bypass the harmful

effects of the new law and reap the tax benefits of being foreign-owned. These takeovers

led to a loss of U.S.-headquartered jobs at these shipping companies and affected

domestic jobs in industries tied to the shipping industry. 
8

 CBO, A Preliminary Analysis of the President’s Budget and an Update of CBO’s Budget and Economic

Outlook, March 2009.

Page -12-

R Carried Interest. The budget would tax carried interest at private equity funds at the

ordinary income rate instead of the capital gains rate (i.e. tax rate rises from current 15

percent to as much as 39.6 percent). This provision hampers the flow of private venture

capital at precisely the time when we should be encouraging it. 

Table 6: The President’s Net Tax Increase

(deficit impact in billions of dollars)a

2010-19

Obama Net Tax Provisions (2010-19) -50.0

Replace Aviation Excise Tax with an Equivalent Fee -77.1

Include Climate Tax -645.7

Include Health Reform Tax -317.8

Include receipt Effect from Mandatory Proposals -14.1

Include Outlay Effect of Tax Credits -326.2

Total Tax Increase -1,430.8

Source: Office of Management and Budget.

a

 Negative numbers indicate an increase in taxes.

Borrows Too Much

As noted, the deficit stood at $1.2 trillion in January. But the President and the Democratic

Congress have already widened this fiscal gap to $1.8 trillion, according to CBO – a deficit

increase greater than the total deficit in any year in the United States’ history. 

The hemorrhage of red ink results from the economic “stimulus,” expanded funding for the

Troubled Assets Relief Program, doubling the bailout of Fannie Mae and Freddie Mac, and an

omnibus appropriations bill that will drive this year’s total discretionary spending above $1

trillion. The total deficit is 13.1 percent of GDP, more than twice the highest deficit level as a

share of the economy since World War II. According to CBO, the President’s deficits total

$1.379 trillion (9.6 percent of GDP) in 2010, and $970 billion (6.4 percent of GDP) in 2011.

They jump to $749 billion in 2014, the target year for the cut-the-deficit-in-half goal. Deficits

continue to grow, reaching $1.189 trillion by the end of the decade.

This practice of financing big promises with borrowed money is, of course, precisely what got the

U.S. economy into its current troubles – and this budget makes it permanent government policy.

Further, like the budget’s tax increases, its heavy borrowing soaks up the very economic

resources needed for private-sector investment to sustained growth in the U.S. economy.

It also adds to an already growing debt that threatens to overwhelm future generations. Under the

President’s budget, debt held by the public – effectively the amount Treasury needs to borrow in

private markets – will double by 2014, to $12.6 trillion, and will more than triple before the end

of the decade, to $17.3 trillion in 2019, CBO estimates. Measured as a share of the economy, debt

held by the public rises to 82.4 percent of GDP by 2019.8
Page -13-

According to Treasury, foreigners currently hold more than 50 percent of U.S. debt; but it cannot

be taken for granted that they will continue to hold this current debt, much less the huge increases

the Obama administration will need to borrow. 

OBAMA REDUX:

THE HOUSE DEMOCRATIC BUDGET

Introduction

After first protesting that their budget was different from the President’s – with less spending,

smaller deficits, and lower debt – Majority Members conceded during markup that the two

budgets were really the same. Some of their comments:

R “This budget resolution shares the President’s priorities.”

R “[This is a] key step to making the President’s plan a reality.”

R “The President has proposed, and under this budget we support his plans.”

R The Chairman’s Mark “embraces” and “supports” the President’s budget.

These remarks only admitted the obvious. The Chairman’s Mark, and the budget as reported,

could have been described as different from the President’s budget only if one believed the

following:

R That the 5-year budget window, as opposed to the President’s 10-year plan, was not

designed to hide the explosion of costs after 2014 for the President’s ambitious, biggovernment agenda.

R That the AMT would be fixed in a “deficit-neutral” fashion – that is, by raising other

taxes – though the Democrats themselves have rejected this approach for the past 2 years.

R That the “Making Work Pay” tax credit – a key tax provision in the President’s budget – 

would not be extended unless offset (it was created as an “emergency” measure).

R That the Troubled Assets Relief Program [TARP] was over and the Treasury Secretary’s

financial stabilization plans will get no more funding.

R That the budget’s numerous “reserve funds” (AKA tax and spend) would not be used to

increase spending and taxes in the President’s plan for a sweeping expansion of

government.

R That the House would give up its plans to jam through the U.S. Senate a government

takeover of health care and student loans, and possibly a carbon “cap-and-trade” system

by using the fast-track “reconciliation” process. 

If one does not believe these things, the resolution as reported truly is the President’s budget; and

as such it ushers in the third and final wave of government expansion, building on the New Deal

and the Great Society. For that reason, much this discussion focuses on peculiar aspects of the

budget relating to congressional rules and practices.
9

 The Majority will defend this assumption by claiming they merely applied the Congressional Budget

Office [CBO] baseline. CBO projects tax revenue based on “current law” – meaning tax provisions that are

scheduled to lapse under existing law are assumed to lapse, however unrealistic that assumption might be. It

is true that CBO exists to serve the Congress, and Congress relies on the agency’s economic and budgetary

estimates. But the baseline assumptions in the congressional budget are the prerogative of the House and

Senate Budget Committees.

Page -14-

Table 7: Budget Comparisons

(in billions of dollars)

2009 2010 2011 2012 2013 2014

CBO March Baseline

Revenue

Outlays

2,186

3,853

2,334

3,473

2,783

3,476

3,086

3,417

3,281

3,581

3,436

3,746

Deficits -1,667 -1,139 -693 -331 -300 -310

Debt (Public) 7,703 8,658 9,340 9,712 10,016 10,372

President’s Budget

Revenue

Outlays

2,159

4,004

2,289

3,669

2,586

3,556

2,917

3,575

3,095

3,767

3,231

3,979

Deficits -1,845 -1,379 -970 -658 -672 -749

Debt (Public) 7,987 9,319 10,292 11,055 11,770 12,628

Committee-Reported Budget

Revenue

Outlays

2,186

3,880

2,328

3,550

2,628

3,555

2,916

3,533

3,127

3,713

3,310

3,908

Deficits -1,694 -1,222 -927 -617 -586 -598

Debt (Public) 7,730 8,768 9,684 10,344 10,934 11,577

Source: Committee on the Budget, Republican staff. Figures may not add due to rounding. 

Overview

As noted, it is a 5-year budget, plus fiscal year 2009. It assumes a peak deficit of $1.694 trillion in

fiscal year 2009. The deficit path is below the President’s as scored by the CBO, falling to $585

billion in 2013 and then starting to rise. Deficits total approximately $628 billion less than the

President’s for the fiscal year 2009-14 period.

One reason for these differences and others is that the committee’s reported budget carries many

spending initiatives in the form of “reserve funds”; the costs of these items are not reflected in the

budget figures. The House budget also assumes, in its revenue base, a large tax increase resulting

from the scheduled expiration of the 2001 and 2003 tax relief provisions, and also assumes more

than 20 million new taxpayers would be ensnared by the AMT.9

 These two premises yield a tax

hike of roughly $1.2 trillion over 5 years, and $3.3 trillion over 10 years, and includes increases

in marginal rates for all tax brackets, elimination of the 10-percent bracket, higher taxes on

investments and children, among others. The resolution then retains some of the 2001/2003 tax

provisions, and claims credit for tax “cuts” that are only the continuation of policies in place

today. The budget still raises taxes by more than $1 trillion over 10 years, as explained below.

It should be noted, however, the deficits in the committee-reported budget do not take into

account a number of policies likely to be enacted – such as an AMT patch, the Making Work Pay

tax credit, and TARP funding. The effects of adding these policies are reflected in Table 2 below. 
Page -15-

Under the committee budget, debt held by public would be 67 percent of gross domestic product

[GDP]. CBO put the President’s debt at 73 percent in 2014.

Table 8: Realistic Deficits Under the Committee-Reported Budget

(in billions of dollars)

2009 2010 2011 2012 2013 2014 2010-14

AMT -69.0 -30.6 -33.9 -37.3 -170.8

Making Work Pay Credit -29 -42 -43 -43 -156.3

TARP -125 -125 0 0 0 0 -125

Debt Service — -2 -6 -10 -17 -24 -59

Total -125 -127 -103 -83 -93 -104 -511

More Realistic Deficits, Reported Budget -1,819 -1,349 -1,031 -700 -679 -703 -4,462

Source: Committee on the Budget, Republican staff. Figures may not add due to rounding.

Reconciliation

As a means of leveraging the passage of major legislative initiatives, and minimizing resistance,

the budget employs the fast-track reconciliation process.

The budget instructs the Ways and Means Committee, the Energy and Commerce Committee, and

the Education and Labor Committee to report legislation by the end of September reducing the

deficit by $1 billion each over 6 years. But the committees are bound by nothing other than the

deficit reduction amount. So this provision allows them to report any legislation they choose; and

it could then move swiftly through the Senate, because reconciliation is not subject to a filibuster.

Thus this provision allows Congress to lock out the minority and pass sweeping changes

proposed by the President on entirely partisan votes. These could include:

R Health Care Reform. This provision has the potential to redefine the relationship between

the patients and their doctors, placing a government bureaucrat between them. With so

much at stake, using reconciliation instructions to jam through monumental changes in

health care – which constitutes 17 percent of the Nation’s economy – cheats the

American people out of the debate they deserve.

R Cap and Trade. The President’s budget proposes to begin capping carbon emissions

beginning in 2012. This new policy would impose a $79-billion annual cost to the

economy – or $629 billion over 10 years – by making carbon-based energy more

expensive. The increase in energy prices could force households to spend an extra $1,100

per year, on average.

R Student Loans. The President’s budget also would effectively shut down the federally

guaranteed private-sector lending for college costs, resulting in a complete government

takeover of student loans. 

This is a clear abuse of reconciliation, which was always intended to provide for deficit reduction.

As Senator Byrd has stated, using the reconciliation process “to enact substantive policy changes

is an undemocratic disservice to our people and to the Senate’s institutional role.”

Other senior Senators who have criticized the approach in the House budget include the

following:
Page -16-

R Senator Conrad, Budget Committee Chairman, at a committee hearing on 12 February

2009: “[Reconciliation] was never intended for the purposes to which it’s been put . . .

However meritorious, whether it’s health care reform, whether it’s global climate change

legislation, I think we need as a body to think very, very carefully about do we want

reconciliation to be used in a way to override the normal process and to allow without

ability to filibuster a simple majority to pass sweeping legislation. . . . [T]here is no most

single element of rules that goes more against minority rights than the reconciliation that

I know of.”

R Senator Gregg, Budget Committee Ranking Member, quoted in the Associated Press on

23 March 2009: “[Reconciliation] would be the Chicago approach to governing: strongarm it through. You’re talking about the exact opposite of bipartisan. You’re talking

about running over the minority, putting them in cement, and throwing them in the

Chicago River.”

R Senator Baucus, Finance Committee Chairman, quoted in Congressional Quarterly on 5

March 2009: “Easy is not always best. It becomes partisan, and if it becomes partisan,

even if you get a partisan solution, it tends not to be lasting. You can jam something

down somebody’s throat . . . but the point is, it’s by far better to be inclusive than

exclusive.” 

Reserve Funds

Instead of funding promised initiatives, the budget contains 17 “deficit-neutral” reserve funds that

pledge extra money for pet initiatives if offsets are included. Reserve funds provide a free pass

for legislation that chases higher spending with higher taxes. They allow spending or tax

provisions to be adopted if they are offset by spending reductions or – as is far more likely – tax

increases. In most cases, the amount of additional spending and taxes anticipated is unspecified.

Twelve of these reserve funds would allow unlimited additional taxes and spending. One

provides for a tax cut bill that does not cut taxes. Another provides $285 billion in deficit

spending. Three proclaim to extend “current” tax policy but in fact enshrine a huge tax increase

on millions of families, on small businesses, and on family farms. The reserve funds – most of

which are deficit-neutral over 5 years and 10 years, unless indicated otherwise – are the

following:

R Health Care Reform. The provision calls for “improvements to health care in America,”

deficit-neutral over 5 years and 10 years. No spending amount is identified.

R College Access, Affordability, and Completion. The fund, to be deficit-neutral over 5

years and 10 years, includes increasing the maximum Pell Grant by the consumer price

index plus 1 percent. No spending amount is identified.

R Increasing Energy Independence. The language explicitly talks about “reductions in

greenhouse gas emissions” and associated spending programs. It is deficit-neutral over 5

years and 10 years; no spending amount is identified.

R Veterans and Servicemembers. Among other things, this fund calls for expanding

concurrent receipt, but rules out the President’s proposal for billing third-party insurers.

No spending amount is identified.
Page -17-

R Tax Relief. The fund calls for deficit-neutral “tax relief” for working families, businesses,

States, or communities. No other details or amounts are specified.

R A 9/11 Health Program. No spending amount is identified.

R Child Nutrition. No spending amount is identified.

R Unemployment Insurance Reforms. No spending amount is identified.

R Child Support. No spending amount is identified.

R The Affordable Housing Trust Fund. No spending amount is identified.

R Home Visiting. The fund calls for a program for home visits to low-income families and

mothers-to-be. No spending amount is identified.

R Low-Income Home Energy Assistance Program [LIHEAP]. This provision calls for an

unspecified increase in LIHEAP.

R Surface Transportation. The fund is intended to maintain solvency of the Highway Trust

Fund, and requires any transfers into the trust fund to be fully offset.

R Medicare. This is a “current policy” reserve fund allowing an $87.29 billion spending

increase over 5 years, and $284.97 billion over 10 years, for Medicare “improvements.”

No offsets are required.

R Middle Class Tax Relief. This is another “current policy” reserve fund for “middle class

tax relief,” totaling $698.571 billion over 5 years, and $1,848.523 billion over 10 years.

The language identifies the 10-percent individual income tax bracket, marriage penalty

relief, the $1,000 child credit, among others. No offsets are required.

R AMT. This also is a “current policy” reserve fund for one year of AMT relief, with a

budget impact of $68.65 billion over 5 years and 10 years. No offsets are required.

R Estate and Gift Tax. This section of the budget calls for a “current policy” reserve fund

for the death tax, with a budget impact of $72.033 billion over 5 years, and $256.244

billion over 10 years. No offsets are required.

Discretionary Spending

The pattern of nonemergency discretionary follows the President’s 2010 budget: large increase in

the budget year, followed by sharp outyear declines in spending growth.

The base discretionary topline appears to be $1.099 trillion in budget authority [BA], an increase

of $86 billion (8.5 percent) over the 2009 scored level. The Appropriators’ 302(a) allocation can

be adjusted for program integrity spending (on top of base $1.099 trillion), or increased $1.9

billion in 2010 for LIHEAP. The additional spending is not otherwise accounted for in the

resolution per usual.

The fiscal year 2010 nondefense discretionary dollar increase over the 2009 scored level is $57

billion, approximately a 12-percent increase without cap adjustments.
Page -18-

The budget assumes the President’s base discretionary defense request in all years. It also

assumes the President’s overseas contingency funding, including $83 billion in fiscal year 2009;

$130 billion in fiscal year 2010; and $50-billion placeholders for 2011-14. War spending is not

treated as an “emergency,” but it nevertheless “shall not count for the purposes of the

Congressional Budget Act of 1974 or this resolution.” The advance appropriations cap is the

same as last year, $28.9 billion. An advance for the Corporation for Public Broadcasting is on

top and uncapped.

The budget includes “policy” statements on taxes and defense; and Sense of the House language

on VA/military healthcare, homeland security, “competitiveness,” pay parity, and the Great

Lakes.

Table 9: Discretionary Spending in the Committee-Reported Budget

(in billions of dollars)

2009 2010 2011 2012 2013 2014 2010-14

Defense

International

Other Nondefense Disc

535.8

38.2

448.1

556.1

48.5

494.5

564.3

52.7

512.2

573.6

57.1

525.2

584.4

61.5

536.9

598.2

65.9

551.3

2,876.7

285.7

2,620.2

Base Discretionary 1,022.1 1,099.1 1,129.3 1,155.9 1,182.8 1,215.5 5,782.6

2010 Cap Adjustments — 3.308

Total Discretionary Basea 1,036.6 1,102.4 1,129.3 1,155.9 1,182.8 1,215.5 5,785.9

War

Enacted

82.6

369.4

130.0

—

50.0

—

50.0

—

50.0

—

50.0

—

50.0

—

Topline 1,488.6 1,232.4 1,179.3 1,205.9 1,232.8 1,265.5 6,115.9

Source: Committee on the Budget, Republican staff. Figures may not add due to rounding.

a Includes allowances in Function 920. 

Tax Increases

The budget repeats the President’s folly of raising taxes in the midst of a recession. The tax hikes

total $574 billion over 5 years and $1.154 trillion over 10 years (see Table 10 below). The total is

close to the President’s tax increase of $1.5 trillion over 10 years, as reestimated by CBO. But the

figures reflected in the budget do not include the all-but-unlimited tax hikes that could come

through the budget’s reserve funds.

Table 10: Tax Increase in the Committee-Reported Budget

(revenue in billions of dollars)

2010 2011 2012 2013 2014 2010-14 2010-19

CBO Current-Law Baselinea 2,334 2,783 3,086 3,281 3,436 14,920 34,548

Committee Baselineb 2,328 2,628 2,916 3,127 3,310 14,308 32,443d

Current Tax Policy Baselinec 2,324 2,580 2,794 2,952 3,085 13,734 31,289

Tax Hike

in Committee Budgete 4 48 122 176 225 574 1,154

Source: Committee on the Budget, Republican staff.

a

 Assumes 2001/03 tax relief provisions expire after 2010, and no alternative minimum tax [AMT] relief. b

 Assumes only some 2001/03 provisions are extended, and a 1-year AMT patch.

c

 Assumes no new tax increases; extension of all 2001/03 tax provisions; and AMT patched for 10 years. d

 Extrapolated 10-year revenues based on current policy reserve funds in Chairman’s Mark. e

 Does not capture tax increases that could be imposed under reconciliation or “deficit-neutral” reserve funds.
10 Alexis-Charles-Henri Clerel de Tocqueville, Author’s Preface to the Twelfth Edition, Democracy in

America, 1848.

11 “It has been the fault of those of us who stand for free enterprise that for too long we have accepted

without protest the terminology of our opponents. We even use it ourselves. In Parliament we find

ourselves talking about the ‘private’ sector of industry. We should insist on saying the ‘free’ sector.”

Thatcher, “Competitive enterprise or State bureaucracy,” in The Guardian, 1 July 1975.

Page -19-

Pay-As-You-Go

A new pay-as-you-go [pay-go] rule exempts the higher spending and lower revenues relative to

the Budget Enforcement Act baseline in the “current policy” reserve funds, provided that the

House passes a statutory pay-go bill. No Senate or Presidential action is required.

CONCLUSION

In his preface to the twelfth edition of Democracy in America, Tocqueville urged his own

countrymen to look to America as the model of a thriving democratic republic. His conclusion

deserves to be quoted at length. It reads:

. . . The republic there [in America] has not been the assailant, but the guardian,

of all vested rights; the property of individuals has had better guarantees there

than in any other country in the world; anarchy has there been as unknown as

despotism.

Where else could we find greater causes of hope, or more instructive lessons? Let

us look to America, not in order to make a servile copy of the institutions that she

has established, but to gain a clearer view of the polity that will be the best for

us; let us look there less to find examples than instruction; let us borrow from her

the principles, rather than the details, of her laws. The laws of the French

republic may be, and ought to be in many cases, different from those which

govern the United States; but the principles on which the American constitutions

rest, those principles of order, of the balance of powers, of true liberty, of deep

and sincere respect for right, are indispensable to all republics; they ought to be

common to all; and it may be said beforehand that wherever they are not found,

the republic will soon have ceased to exist.10

Tocqueville’s observations were prescient. In the 19th and 20th centuries, America came into a

league of its own in terms of rapid economic achievement, rising living standards, and

international competitiveness. By the mid-20th century, America had become the powerhouse of

the world’s economies, the arsenal of democracy, and the Nation whose strength and sacrifice

helped save western Europe, first from fascism and then from communism. Several factors

contributed to America’s pre-eminence – principally a reliance on the individual and private

markets (or what former British Prime Minister Thatcher insisted should be called “the free

sector”11) – which generated innovation and growth and laid the groundwork for increased

prosperity.

How ironic it would be if America now abandoned its leadership in the world just to imitate the 

European model, and follow the Continent’s discouraging economic decline.
12 From President Reagan’s First Inaugural Address, 20 January 1981.

Page -20-

An alternative path is available. It is informed by a fundamentally different vision – one that

flows from a confidence in Americans themselves. It recognizes that responsibility is not a slogan

but a way of life, the twin of freedom. It promotes ownership and private property because

America depends on – has always depended on – the strength and character of responsible

individuals who value self-sufficiency, personal accomplishment, and loyalty to their families and

communities. This approach acknowledges the need for a sturdy safety net for those facing

chronic or temporary problems; but it understands that the reliability of this safety net depends on

a vibrant free enterprise sector to generate the resources for the government to use.

House Republicans will present such a budget for consideration in the House. It builds on the

initiative of individual Americans, exercised responsibly in a free economy and a democratic

political system. Strengthening the role of the individual is the key to invigorating the society,

and the economy, at large. The Republican budget also will keep alive the American legacy of

leaving the next generation better off.

At the same time, it upholds Americans’ compassion toward those who are less well off. It will

strengthen the safety net by making it sustainable for the long term – which cannot be done under

current policies or the Obama/Democratic budget.

In short, the Republican budget will keep faith with an essential point made by President Reagan

in his first inaugural address: “We are a Nation that has a government – not the other way

around.”12
H.L.C. 

Union Calendar No.

111TH CONGRESS 

1ST SESSION H. CON. RES. l [Report No. 111–] 

Setting forth the congressional budget for the United States Government 

for fiscal year 2010 and including the appropriate budgetary levels for 

fiscal years 2009 and 2011 through 2014. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH --, 2009

Mr. SPRATT from the Committee on the Budget, reported the following concurrent resolution; which was committed to the Committee of the Whole 

House on the State of the Union and ordered to be printed 

CONCURRENT RESOLUTION 

Setting forth the congressional budget for the United States 

Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 

through 2014.

1 Resolved by the House of Representatives (the Senate 

2 concurring),


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H.L.C. 

1 SECTION 1. CONCURRENT RESOLUTION ON THE BUDGET 

2 FOR FISCAL YEAR 2010. 

3 (a) DECLARATION.—Congress declares that this reso4 lution is the concurrent resolution on the budget for fiscal 

5 year 2010 and that this resolution sets forth the appro6 priate budgetary levels for fiscal year 2009 and for fiscal 

7 years 2011 through 2014. 

8 (b) TABLE OF CONTENTS.—

Sec. 1. Concurrent resolution on the budget for fiscal year 2010. 

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. 

Sec. 202. Reconciliation in the Senate. 

TITLE III—RESERVE FUNDS 

Sec. 301. Deficit-neutral reserve fund for health care reform. 

Sec. 302. Deficit-neutral reserve fund for college access, affordability, and completion. 

Sec. 303. Deficit-neutral reserve fund for increasing energy independence. 

Sec. 304. Deficit-neutral reserve fund for America’s veterans and 

servicemembers. 

Sec. 305. Deficit-neutral reserve fund for certain tax relief. 

Sec. 306. Deficit-neutral reserve fund for a 9/11 health program. 

Sec. 307. Deficit-neutral reserve fund for child nutrition. 

Sec. 308. Deficit-neutral reserve fund for structural unemployment insurance 

reforms. 

Sec. 309. Deficit-neutral reserve fund for child support. 

Sec. 310. Deficit-neutral reserve fund for the Affordable Housing Trust Fund. 

Sec. 311. Deficit-neutral reserve fund for home visiting. 

Sec. 312. Deficit-neutral reserve fund for Low-Income Home Energy Assistance 

Program trigger. 

Sec. 313. Reserve fund for the Surface Transportation Reauthorization. 

Sec. 314. Current policy reserve fund for Medicare improvements. 

Sec. 315. Current policy reserve fund for middle class tax relief. 

Sec. 316. Current policy reserve fund for reform of the alternative minimum 

tax (AMT). 

Sec. 317. Current policy reserve fund for reform of the Estate and Gift Tax. 

TITLE IV—BUDGET ENFORCEMENT 

Sec. 401. Adjustments for direct spending and revenues. 


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H.L.C. 

Sec. 402. Adjustments to discretionary spending limits. 

Sec. 403. Point of order against advance appropriations. 

Sec. 404. Oversight of Government performance. 

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-class tax relief and revenues. 

Sec. 502. Policy on defense priorities. 

TITLE VI—SENSE OF THE HOUSE 

Sec. 601. Sense of the House on veterans’ and servicemembers’ health care. 

Sec. 602. Sense of the House on homeland security. 

Sec. 603. Sense of the House on promoting American innovation and economic 

competitiveness. 

Sec. 604. Sense of the House regarding pay parity. 

Sec. 605. Sense of the House on college affordability. 

Sec. 606. Sense of the House on Great Lakes restoration. 

Sec. 607. Sense of the House regarding the importance of child support enforcement.

1 TITLE I—RECOMMENDED 

2 LEVELS AND AMOUNTS 

3 SEC. 101. RECOMMENDED LEVELS AND AMOUNTS. 

4 The following budgetary levels are appropriate for 

5 each of fiscal years 2009 through 2014: 

6 (1) FEDERAL REVENUES.—For purposes of the 

7 enforcement of this resolution: 

8 (A) The recommended levels of Federal 

9 revenues are as follows:

10 Fiscal year 2009: $1,532,571,000,000

11 Fiscal year 2010: $1,659,525,000,000. 

12 Fiscal year 2011: $1,933,072,000,000. 

13 Fiscal year 2012: $2,190,099,000,000. 

14 Fiscal year 2013: $2,361,429,000,000. 


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H.L.C. 

1 Fiscal year 2014: $2,507,846,000,000. 

2 (B) The amounts by which the aggregate 

3 levels of Federal revenues should be changed 

4 are as follows:

5 Fiscal year 2009: $0. 

6 Fiscal year 2010: -$6,461,000,000. 

7 Fiscal year 2011: -$155,559,000,000. 

8 Fiscal year 2012: -$170,294,000,000. 

9 Fiscal year 2013: -$153,908,000,000. 

10 Fiscal year 2014: -$125,832,000,000. 

11 (2) NEW BUDGET AUTHORITY.—For purposes 

12 of the enforcement of this resolution, the appropriate 

13 levels of total new budget authority are as follows:

14 Fiscal year 2009: $3,675,133,000,000. 

15 Fiscal year 2010: $2,892,061,000,000. 

16 Fiscal year 2011: $2,866,329,000,000. 

17 Fiscal year 2012: $2,913,316,000,000. 

18 Fiscal year 2013: $3,095,704,000,000. 

19 Fiscal year 2014: $3,286,135,000,000. 

20 (3) BUDGET OUTLAYS.—For purposes of the 

21 enforcement of this resolution, the appropriate levels 

22 of total budget outlays are as follows:

23 Fiscal year 2009: $3,357,255,000,000. 

24 Fiscal year 2010: $2,996,234,000,000. 

25 Fiscal year 2011: $2,981,872,000,000. 


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H.L.C. 

1 Fiscal year 2012: $2,939,612,000,000. 

2 Fiscal year 2013: $3,093,577,000,000. 

3 Fiscal year 2014: $3,261,525,000,000. 

4 (4) DEFICITS (ON-BUDGET).—For purposes of 

5 the enforcement of this resolution, the amounts of 

6 the deficits (on-budget) are as follows:

7 Fiscal year 2009: $1,824,684,000,000. 

8 Fiscal year 2010: $1,336,709,000,000. 

9 Fiscal year 2011: $1,048,800,000,000. 

10 Fiscal year 2012: $749,513,000,000. 

11 Fiscal year 2013: $732,148,000,000. 

12 Fiscal year 2014: $753,679,000,000. 

13 (5) DEBT SUBJECT TO LIMIT.—Pursuant to 

14 section 301(a)(5) of the Congressional Budget Act 

15 of 1974, the appropriate levels of the public debt are 

16 as follows:

17 Fiscal year 2009: $12,017,000,000,000. 

18 Fiscal year 2010: $13,223,000,000,000. 

19 Fiscal year 2011: $14,350,000,000,000. 

20 Fiscal year 2012: $15,276,000,000,000. 

21 Fiscal year 2013: $16,162,000,000,000. 

22 Fiscal year 2014: $17,100,000,000,000. 

23 (6) DEBT HELD BY THE PUBLIC.—The appro24 priate levels of debt held by the public are as follows:

25 Fiscal year 2009: $7,730,000,000,000. 


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H.L.C. 

1 Fiscal year 2010: $8,768,000,000,000. 

2 Fiscal year 2011: $9,684,000,000,000. 

3 Fiscal year 2012: $10,344,000,000,000. 

4 Fiscal year 2013: $10,934,000,000,000. 

5 Fiscal year 2014: $11,577,000,000,000. 

6 SEC. 102. MAJOR FUNCTIONAL CATEGORIES. 

7 The Congress determines and declares that the ap8 propriate levels of new budget authority and outlays for 

9 fiscal years 2009 through 2014 for each major functional 

10 category are: 

11 (1) National Defense (050): 

12 Fiscal year 2009: 

13 (A) New budget authority, 

14 $618,057,000,000. 

15 (B) Outlays, $646,810,000,000. 

16 Fiscal year 2010: 

17 (A) New budget authority, 

18 $562,033,000,000. 

19 (B) Outlays, $606,043,000,000. 

20 Fiscal year 2011: 

21 (A) New budget authority, 

22 $570,107,000,000. 

23 (B) Outlays, $587,945,000,000. 

24 Fiscal year 2012: 


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H.L.C. 

1 (A) New budget authority, 

2 $579,135,000,000. 

3 (B) Outlays, $576,023,000,000. 

4 Fiscal year 2013: 

5 (A) New budget authority, 

6 $589,895,000,000. 

7 (B) Outlays, $584,670,000,000. 

8 Fiscal year 2014: 

9 (A) New budget authority, 

10 $603,828,000,000. 

11 (B) Outlays, $595,476,000,000. 

12 (2) International Affairs (150): 

13 Fiscal year 2009: 

14 (A) New budget authority, 

15 $40,885,000,000. 

16 (B) Outlays, $37,797,000,000. 

17 Fiscal year 2010: 

18 (A) New budget authority, 

19 $45,320,000,000. 

20 (B) Outlays, $43,461,000,000. 

21 Fiscal year 2011: 

22 (A) New budget authority, 

23 $49,146,000,000. 

24 (B) Outlays, $48,642,000,000. 

25 Fiscal year 2012: 


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H.L.C. 

1 (A) New budget authority, 

2 $53,742,000,000. 

3 (B) Outlays, $52,123,000,000. 

4 Fiscal year 2013: 

5 (A) New budget authority, 

6 $59,160,000,000. 

7 (B) Outlays, $55,773,000,000. 

8 Fiscal year 2014: 

9 (A) New budget authority, 

10 $64,388,000,000. 

11 (B) Outlays, $59,292,000,000. 

12 (3) General Science, Space, and Technology 

13 (250): 

14 Fiscal year 2009: 

15 (A) New budget authority, 

16 $35,389,000,000. 

17 (B) Outlays, $30,973,000,000. 

18 Fiscal year 2010: 

19 (A) New budget authority, 

20 $31,139,000,000. 

21 (B) Outlays, $32,467,000,000. 

22 Fiscal year 2011: 

23 (A) New budget authority, 

24 $31,493,000,000. 

25 (B) Outlays, $32,407,000,000. 


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H.L.C. 

1 Fiscal year 2012: 

2 (A) New budget authority, 

3 $33,373,000,000. 

4 (B) Outlays, $32,465,000,000. 

5 Fiscal year 2013: 

6 (A) New budget authority, 

7 $34,419,000,000. 

8 (B) Outlays, $33,614,000,000. 

9 Fiscal year 2014: 

10 (A) New budget authority, 

11 $35,686,000,000. 

12 (B) Outlays, $34,835,000,000. 

13 (4) Energy (270): 

14 Fiscal year 2009: 

15 (A) New budget authority, 

16 $43,919,000,000. 

17 (B) Outlays, $2,952,000,000. 

18 Fiscal year 2010: 

19 (A) New budget authority, 

20 $5,489,000,000. 

21 (B) Outlays, $7,267,000,000. 

22 Fiscal year 2011: 

23 (A) New budget authority, 

24 $5,539,000,000. 

25 (B) Outlays, $11,322,000,000. 


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H.L.C. 

1 Fiscal year 2012: 

2 (A) New budget authority, 

3 $5,732,000,000. 

4 (B) Outlays, $13,400,000,000. 

5 Fiscal year 2013: 

6 (A) New budget authority, 

7 $6,098,000,000. 

8 (B) Outlays, $12,133,000,000. 

9 Fiscal year 2014: 

10 (A) New budget authority, 

11 $6,227,000,000. 

12 (B) Outlays, $10,512,000,000. 

13 (5) Natural Resources and Environment (300): 

14 Fiscal year 2009: 

15 (A) New budget authority, 

16 $56,009,000,000. 

17 (B) Outlays, $36,834,000,000. 

18 Fiscal year 2010: 

19 (A) New budget authority, 

20 $37,387,000,000. 

21 (B) Outlays, $40,450,000,000. 

22 Fiscal year 2011: 

23 (A) New budget authority, 

24 $38,600,000,000. 

25 (B) Outlays, $40,237,000,000. 


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H.L.C. 

1 Fiscal year 2012: 

2 (A) New budget authority, 

3 $39,249,000,000. 

4 (B) Outlays, $40,058,000,000. 

5 Fiscal year 2013: 

6 (A) New budget authority, 

7 $39,348,000,000. 

8 (B) Outlays, $39,754,000,000. 

9 Fiscal year 2014: 

10 (A) New budget authority, 

11 $40,017,000,000. 

12 (B) Outlays, $39,957,000,000. 

13 (6) Agriculture (350): 

14 Fiscal year 2009: 

15 (A) New budget authority, 

16 $24,974,000,000. 

17 (B) Outlays, $23,070,000,000. 

18 Fiscal year 2010: 

19 (A) New budget authority, 

20 $23,690,000,000. 

21 (B) Outlays, $23,951,000,000. 

22 Fiscal year 2011: 

23 (A) New budget authority, 

24 $24,691,000,000. 

25 (B) Outlays, $23,998,000,000. 


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H.L.C. 

1 Fiscal year 2012: 

2 (A) New budget authority, 

3 $21,644,000,000. 

4 (B) Outlays, $17,540,000,000. 

5 Fiscal year 2013: 

6 (A) New budget authority, 

7 $22,497,000,000. 

8 (B) Outlays, $22,063,000,000. 

9 Fiscal year 2014: 

10 (A) New budget authority, 

11 $23,182,000,000. 

12 (B) Outlays, $22,150,000,000. 

13 (7) Commerce and Housing Credit (370): 

14 Fiscal year 2009: 

15 (A) New budget authority, 

16 $694,439,000,000. 

17 (B) Outlays, $665,437,000,000. 

18 Fiscal year 2010: 

19 (A) New budget authority, 

20 $60,933,000,000. 

21 (B) Outlays, $85,638,000,000. 

22 Fiscal year 2011: 

23 (A) New budget authority, 

24 $26,181,000,000. 

25 (B) Outlays, $37,954,000,000. 


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H.L.C. 

1 Fiscal year 2012: 

2 (A) New budget authority, 

3 $9,561,000,000. 

4 (B) Outlays, $8,645,000,000. 

5 Fiscal year 2013: 

6 (A) New budget authority, 

7 $17,247,000,000. 

8 (B) Outlays, $5,585,000,000. 

9 Fiscal year 2014: 

10 (A) New budget authority, 

11 $11,226,000,000. 

12 (B) Outlays, -$2,500,000,000. 

13 (8) Transportation (400): 

14 Fiscal year 2009: 

15 (A) New budget authority, 

16 $122,457,000,000. 

17 (B) Outlays, $87,784,000,000. 

18 Fiscal year 2010: 

19 (A) New budget authority, 

20 $88,151,000,000. 

21 (B) Outlays, $95,695,000,000. 

22 Fiscal year 2011: 

23 (A) New budget authority, 

24 $89,071,000,000. 

25 (B) Outlays, $96,474,000,000. 


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H.L.C. 

1 Fiscal year 2012: 

2 (A) New budget authority, 

3 $90,047,000,000. 

4 (B) Outlays, $95,851,000,000. 

5 Fiscal year 2013: 

6 (A) New budget authority, 

7 $90,866,000,000. 

8 (B) Outlays, $96,150,000,000. 

9 Fiscal year 2014: 

10 (A) New budget authority, 

11 $91,809,000,000. 

12 (B) Outlays, $96,793,000,000. 

13 (9) Community and Regional Development 

14 (450): 

15 Fiscal year 2009: 

16 (A) New budget authority, 

17 $23,811,000,000. 

18 (B) Outlays, $29,983,000,000. 

19 Fiscal year 2010: 

20 (A) New budget authority, 

21 $18,308,000,000. 

22 (B) Outlays, $29,303,000,000. 

23 Fiscal year 2011: 

24 (A) New budget authority, 

25 $21,232,000,000. 


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H.L.C. 

1 (B) Outlays, $27,530,000,000. 

2 Fiscal year 2012: 

3 (A) New budget authority, 

4 $21,311,000,000. 

5 (B) Outlays, $25,722,000,000. 

6 Fiscal year 2013: 

7 (A) New budget authority, 

8 $21,202,000,000. 

9 (B) Outlays, $24,155,000,000. 

10 Fiscal year 2014: 

11 (A) New budget authority, 

12 $21,270,000,000. 

13 (B) Outlays, $22,752,000,000. 

14 (10) Education, Training, Employment, and 

15 Social Services (500): 

16 Fiscal year 2009: 

17 (A) New budget authority, 

18 $164,276,000,000. 

19 (B) Outlays, $73,219,000,000. 

20 Fiscal year 2010: 

21 (A) New budget authority, 

22 $93,689,000,000. 

23 (B) Outlays, $140,300,000,000. 

24 Fiscal year 2011: 


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H.L.C. 

1 (A) New budget authority, 

2 $107,858,000,000. 

3 (B) Outlays, $141,108,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $117,121,000,000. 

7 (B) Outlays, $118,391,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $115,931,000,000. 

11 (B) Outlays, $118,888,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $125,788,000,000. 

15 (B) Outlays, $120,959,000,000. 

16 (11) Health (550): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $380,158,000,000. 

20 (B) Outlays, $354,397,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $383,911,000,000. 

24 (B) Outlays, $388,746,000,000. 

25 Fiscal year 2011: 


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H.L.C. 

1 (A) New budget authority, 

2 $364,910,000,000. 

3 (B) Outlays, $367,628,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $369,852,000,000. 

7 (B) Outlays, $368,556,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $389,719,000,000. 

11 (B) Outlays, $384,359,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $400,451,000,000. 

15 (B) Outlays, $400,173,000,000. 

16 (12) Medicare (570): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $427,076,000,000. 

20 (B) Outlays, $426,736,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $449,653,000,000. 

24 (B) Outlays, $449,784,000,000. 

25 Fiscal year 2011: 


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H.L.C. 

1 (A) New budget authority, 

2 $505,171,000,000. 

3 (B) Outlays, $504,962,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $513,824,000,000. 

7 (B) Outlays, $513,591,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $558,235,000,000. 

11 (B) Outlays, $558,381,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $616,315,000,000. 

15 (B) Outlays, $616,150,000,000. 

16 (13) Income Security (600): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $520,123,000,000. 

20 (B) Outlays, $503,020,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $536,169,000,000. 

24 (B) Outlays, $539,918,000,000. 

25 Fiscal year 2011: 


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H.L.C. 

1 (A) New budget authority, 

2 $510,575,000,000. 

3 (B) Outlays, $513,410,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $478,039,000,000. 

7 (B) Outlays, $478,323,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $483,386,000,000. 

11 (B) Outlays, $482,745,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $485,396,000,000. 

15 (B) Outlays, $483,758,000,000. 

16 (14) Social Security (650): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $31,820,000,000. 

20 (B) Outlays, $31,264,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $20,255,000,000. 

24 (B) Outlays, $20,378,000,000. 

25 Fiscal year 2011: 


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H.L.C. 

1 (A) New budget authority, 

2 $23,380,000,000. 

3 (B) Outlays, $23,513,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $26,478,000,000. 

7 (B) Outlays, $26,628,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $29,529,000,000. 

11 (B) Outlays, $29,679,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $32,728,000,000. 

15 (B) Outlays, $32,728,000,000. 

16 (15) Veterans Benefits and Services (700): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $97,705,000,000. 

20 (B) Outlays, $94,831,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $106,365,000,000. 

24 (B) Outlays, $105,468,000,000. 

25 Fiscal year 2011: 


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1 (A) New budget authority, 

2 $112,842,000,000. 

3 (B) Outlays, $112,386,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $108,702,000,000. 

7 (B) Outlays, $108,103,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $113,803,000,000. 

11 (B) Outlays, $113,151,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $116,021,000,000. 

15 (B) Outlays, $115,480,000,000. 

16 (16) Administration of Justice (750): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $55,783,000,000. 

20 (B) Outlays, $49,853,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $52,857,000,000. 

24 (B) Outlays, $51,630,000,000. 

25 Fiscal year 2011: 


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1 (A) New budget authority, 

2 $53,892,000,000. 

3 (B) Outlays, $55,503,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $53,738,000,000. 

7 (B) Outlays, $55,441,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $53,569,000,000. 

11 (B) Outlays, $54,526,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $54,247,000,000. 

15 (B) Outlays, $54,058,000,000. 

16 (17) General Government (800): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $30,405,000,000. 

20 (B) Outlays, $24,629,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $21,979,000,000. 

24 (B) Outlays, $22,757,000,000. 

25 Fiscal year 2011: 


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1 (A) New budget authority, 

2 $22,316,000,000. 

3 (B) Outlays, $23,147,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $22,737,000,000. 

7 (B) Outlays, $23,795,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $22,750,000,000. 

11 (B) Outlays, $23,492,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $23,415,000,000. 

15 (B) Outlays, $23,629,000,000. 

16 (18) Net Interest (900): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $288,955,000,000. 

20 (B) Outlays, $288,955,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $284,085,000,000. 

24 (B) Outlays, $284,085,000,000. 

25 Fiscal year 2011: 


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1 (A) New budget authority, 

2 $323,266,000,000. 

3 (B) Outlays, $323,266,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $387,483,000,000. 

7 (B) Outlays, $387,483,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $470,452,000,000. 

11 (B) Outlays, $470,452,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $560,137,000,000. 

15 (B) Outlays, $560,137,000,000. 

16 (19) Allowances (920): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 $14,450,000,000. 

20 (B) Outlays, $1,788,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 $9,422,000,000. 

24 (B) Outlays, $4,893,000,000. 

25 Fiscal year 2011: 


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1 (A) New budget authority, 

2 $8,052,000,000. 

3 (B) Outlays, $5,903,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 $6,518,000,000. 

7 (B) Outlays, $4,750,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 $5,543,000,000. 

11 (B) Outlays, $4,122,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 $3,865,000,000. 

15 (B) Outlays, $2,962,000,000. 

16 (20) Undistributed Offsetting Receipts (950): 

17 Fiscal year 2009: 

18 (A) New budget authority, 

19 -$78,206,000,000. 

20 (B) Outlays, -$78,206,000,000. 

21 Fiscal year 2010: 

22 (A) New budget authority, 

23 -$68,774,000,000. 

24 (B) Outlays, -$68,774,000,000. 

25 Fiscal year 2011: 


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1 (A) New budget authority, 

2 -$71,993,000,000. 

3 (B) Outlays, -$71,993,000,000. 

4 Fiscal year 2012: 

5 (A) New budget authority, 

6 -$74,970,000,000. 

7 (B) Outlays, -$74,970,000,000. 

8 Fiscal year 2013: 

9 (A) New budget authority, 

10 -$77,945,000,000. 

11 (B) Outlays, -$77,945,000,000. 

12 Fiscal year 2014: 

13 (A) New budget authority, 

14 -$79,861,000,000. 

15 (B) Outlays, -$79,861,000,000. 

16 (21) Overseas Deployments and Other Activi17 ties (970): 

18 Fiscal year 2009: 

19 (A) New budget authority, 

20 $82,648,000,000. 

21 (B) Outlays, $25,129,000,000. 

22 Fiscal year 2010: 

23 (A) New budget authority, 

24 $130,000,000,000. 

25 (B) Outlays, $92,774,000,000. 


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1 Fiscal year 2011: 

2 (A) New budget authority, 

3 $50,000,000,000. 

4 (B) Outlays, $76,530,000,000. 

5 Fiscal year 2012: 

6 (A) New budget authority, 

7 $50,000,000,000. 

8 (B) Outlays, $67,694,000,000. 

9 Fiscal year 2013: 

10 (A) New budget authority, 

11 $50,000,000,000. 

12 (B) Outlays, $57,830,000,000. 

13 Fiscal year 2014: 

14 (A) New budget authority, 

15 $50,000,000,000. 

16 (B) Outlays, $52,085,000,000. 

17 TITLE II—RECONCILIATION 

18 SEC. 201. RECONCILIATION IN THE HOUSE. 

19 (a) HEALTH CARE REFORM.—

20 (1) Not later than September 29, 2009, the 

21 House Committee on Energy and Commerce shall 

22 report changes in laws to reduce the deficit by 

23 $1,000,000,000 for the period of fiscal years 2009 

24 through 2014. 


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H.L.C. 

1 (2) Not later than September 29, 2009, the 

2 House Committee on Ways and Means shall report 

3 changes in laws to reduce the deficit by 

4 $1,000,000,000 for the period of fiscal years 2009 

5 through 2014. 

6 (b) INVESTING IN EDUCATION.—Not later than Sep7 tember 30, 2009, the House Committee on Education and 

8 Labor shall report changes in laws to reduce the deficit 

9 by $1,000,000,000 for the period of fiscal years 2009 

10 through 2014. 

11 (c) SINGLE ENGROSSMENT.—The House may direct 

12 the Clerk to add at the end of a bill addressed by this 

13 section the text of another measure addressed by this sec14 tion as passed by the House to form a single engrossed 

15 reconciliation bill within the meaning of section 310 of the 

16 Congressional Budget Act of 1974. 

17 SEC. 202. RECONCILIATION IN THE SENATE. 

18 (Senate reconciliation instructions to be supplied by 

19 the Senate.) 

20 TITLE III—RESERVE FUNDS 

21 SEC. 301. DEFICIT-NEUTRAL RESERVE FUND FOR HEALTH 

22 CARE REFORM. 

23 The chairman of the Committee on the Budget may 

24 revise the allocations, aggregates, and other appropriate 

25 levels in this resolution for any bill, joint resolution, 


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1 amendment, or conference report that makes improve2 ments to health care in America, which may include mak3 ing affordable health coverage available for all, improving 

4 the quality of health care, reducing rising health care 

5 costs, building on and strengthening existing public and 

6 private insurance coverage, including employer-sponsored 

7 coverage, and preserving choice of provider and plan by 

8 the amounts provided in such measure if such measure 

9 would not increase the deficit or decrease the surplus for 

10 either time period provided in clause 10 of rule XXI of 

11 the Rules of the House of Representatives. 

12 SEC. 302. DEFICIT-NEUTRAL RESERVE FUND FOR COLLEGE 

13 ACCESS, AFFORDABILITY, AND COMPLETION. 

14 The chairman of the Committee on the Budget may 

15 revise the allocations, aggregates, and other appropriate 

16 levels in this resolution for any bill, joint resolution, 

17 amendment, or conference report that makes college more 

18 affordable or accessible or that increases college enroll19 ment and completion through reforms to the Higher Edu20 cation Act of 1965 or other legislation, including increas21 ing the maximum Pell grant award annually by an amount 

22 equal to one percentage point more than the Consumer 

23 Price Index, by the amounts provided in such measure if 

24 such measure would not increase the deficit or decrease 


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H.L.C. 

1 the surplus for either time period provided in clause 10 

2 of rule XXI of the Rules of the House of Representatives. 

3 SEC. 303. DEFICIT-NEUTRAL RESERVE FUND FOR INCREAS4 ING ENERGY INDEPENDENCE. 

5 The chairman of the Committee on the Budget may 

6 revise the allocations, aggregates, and other appropriate 

7 levels in this resolution for any bill, joint resolution, 

8 amendment, or conference report that—

9 (1) provides tax incentives for or otherwise en10 courages the production of renewable energy or in11 creased energy efficiency; 

12 (2) encourages investment in emerging energy 

13 or vehicle technologies or carbon capture and seques14 tration; 

15 (3) limits and provides for reductions in green16 house gas emissions; 

17 (4) assists businesses, industries, States, com18 munities, the environment, workers, or households as 

19 the United States moves toward reducing and offset20 ting the impacts of greenhouse gas emissions; or 

21 (5) facilitates the training of workers for these 

22 industries (‘‘green collar jobs’’); 

23 by the amounts provided in such measure if such measure 

24 would not increase the deficit or decrease the surplus for 


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1 either time period provided in clause 10 of rule XXI of 

2 the Rules of the House of Representatives. 

3 SEC. 304. DEFICIT-NEUTRAL RESERVE FUND FOR AMER4 ICA’S VETERANS AND SERVICEMEMBERS. 

5 The chairman of the Committee on the Budget may 

6 revise the allocations, aggregates, and other appropriate 

7 levels in this resolution for any bill, joint resolution, 

8 amendment, or conference report that—

9 (1) enhances health care for military personnel 

10 or veterans; 

11 (2) maintains the affordability of health care 

12 for military retirees or veterans; 

13 (3) improves disability benefits or evaluations 

14 for wounded or disabled military personnel or vet15 erans, including measures to expedite the claims 

16 process; 

17 (4) expands eligibility to permit additional dis18 abled military retirees to receive both disability com19 pensation and retired pay (concurrent receipt); or 

20 (5) eliminates the offset between Survivor Ben21 efit Plan annuities and veterans’ dependency and in22 demnity compensation; and 

23 does not authorize the Department of Veterans Affairs 

24 (VA) to bill private insurance companies for treatment of 

25 health conditions that are related to veterans’ military 


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H.L.C. 

1 service, by the amounts provided in such measure if such 

2 measure would not increase the deficit or decrease the sur3 plus for either time period provided in clause 10 of rule 

4 XXI of the Rules of the House of Representatives. 

5 SEC. 305. DEFICIT-NEUTRAL RESERVE FUND FOR CERTAIN 

6 TAX RELIEF. 

7 The chairman of the Committee on the Budget may 

8 revise the allocations, aggregates, and other appropriate 

9 levels in this resolution for any bill, joint resolution, 

10 amendment, or conference report that provides for tax re11 lief that supports working families, businesses, States, or 

12 communities, by the amounts provided in such measure 

13 if such measure would not increase the deficit or decrease 

14 the surplus for either time period provided in clause 10 

15 of rule XXI of the Rules of the House of Representatives. 

16 SEC. 306. DEFICIT-NEUTRAL RESERVE FUND FOR A 9/11 

17 HEALTH PROGRAM. 

18 The chairman of the Committee on the Budget may 

19 revise the allocations, aggregates, and other appropriate 

20 levels in this resolution for any bill, joint resolution, 

21 amendment, or conference report that would establish a 

22 program, including medical monitoring and treatment, ad23 dressing the adverse health impacts linked to the Sep24 tember 11, 2001, attacks by the amounts provided in such 

25 measure if such measure would not increase the deficit 


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1 or decrease the surplus for either time period provided in 

2 clause 10 of rule XXI of the Rules of the House of Rep3 resentatives. 

4 SEC. 307. DEFICIT-NEUTRAL RESERVE FUND FOR CHILD 

5 NUTRITION. 

6 The chairman of the Committee on the Budget may 

7 revise the allocations, aggregates, and other appropriate 

8 levels in this resolution for any bill, joint resolution, 

9 amendment, or conference report that reauthorizes, ex10 pands, or improves child nutrition programs by the 

11 amounts provided in such measure if such measure would 

12 not increase the deficit or decrease the surplus for either 

13 time period provided in clause 10 of rule XXI of the Rules 

14 of the House of Representatives. 

15 SEC. 308. DEFICIT-NEUTRAL RESERVE FUND FOR STRUC16 TURAL UNEMPLOYMENT INSURANCE RE17 FORMS. 

18 The chairman of the Committee on the Budget may 

19 revise the allocations, aggregates, and other appropriate 

20 levels in this resolution for any bill, joint resolution, 

21 amendment, or conference report that makes structural 

22 reforms to make the unemployment insurance system re23 spond better to serious economic downturns by the 

24 amounts provided in such measure if such measure would 

25 not increase the deficit or decrease the surplus for either 


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1 time period provided in clause 10 of rule XXI of the Rules 

2 of the House of Representatives. 

3 SEC. 309. DEFICIT-NEUTRAL RESERVE FUND FOR CHILD 

4 SUPPORT. 

5 The chairman of the Committee on the Budget may 

6 revise the allocations, aggregates, and other appropriate 

7 levels in this resolution for any bill, joint resolution, 

8 amendment, or conference report that increases parental 

9 support for children, particularly from non-custodial par10 ents, including legislation that results in a greater share 

11 of collected child support reaching the child, by the 

12 amounts provided in such measure if such measure would 

13 not increase the deficit or decrease the surplus for either 

14 time period provided in clause 10 of rule XXI of the Rules 

15 of the House of Representatives. 

16 SEC. 310. DEFICIT-NEUTRAL RESERVE FUND FOR THE AF17 FORDABLE HOUSING TRUST FUND. 

18 The chairman of the Committee on the Budget may 

19 revise the allocations, aggregates, and other appropriate 

20 levels in this resolution for any bill, joint resolution, 

21 amendment, or conference report that capitalizes the exist22 ing Affordable Housing Trust Fund by the amounts pro23 vided in such measure if such measure would not increase 

24 the deficit or decrease the surplus for either time period 


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1 provided in clause 10 of rule XXI of the Rules of the 

2 House of Representatives. 

3 SEC. 311. DEFICIT-NEUTRAL RESERVE FUND FOR HOME 

4 VISITING. 

5 The chairman of the Committee on the Budget may 

6 revise the allocations, aggregates, and other appropriate 

7 levels in this resolution for any bill, joint resolution, 

8 amendment, or conference report that provides funds to 

9 states for a program or programs of home visits to low10 income mothers-to-be and low-income families which will 

11 produce sizeable, sustained improvements in the health 

12 and well-being of children and their parents, by the 

13 amounts provided in such measure if such measure would 

14 not increase the deficit or decrease the surplus for either 

15 time period provided in clause 10 of rule XXI of the Rules 

16 of the House of Representatives. 

17 SEC. 312. DEFICIT-NEUTRAL RESERVE FUND FOR LOW-IN18 COME HOME ENERGY ASSISTANCE PROGRAM 

19 TRIGGER. 

20 The chairman of the Committee on the Budget may 

21 revise the allocations, aggregates, and other appropriate 

22 levels in this resolution for any bill, joint resolution, 

23 amendment, or conference report that makes the Low-In24 come Home Energy Assistance Program more responsive 

25 to energy price increases by the amounts provided in such 


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1 measure if such measure would not increase the deficit 

2 or decrease the surplus for either time period provided in 

3 clause 10 of rule XXI of the Rules of the House of Rep4 resentatives. 

5 SEC. 313. RESERVE FUND FOR THE SURFACE TRANSPOR6 TATION REAUTHORIZATION. 

7 The chairman of the Committee on the Budget may 

8 revise the allocations, aggregates, and other appropriate 

9 levels in this resolution for any bill, joint resolution, 

10 amendment, or conference report that reauthorizes surface 

11 transportation programs or that authorizes other trans12 portation-related spending by providing new contract au13 thority by the amounts provided in such measure if such 

14 measure establishes or maintains a solvent Highway Trust 

15 Fund over the period of fiscal years 2009 through 2015. 

16 ‘‘Solvency’’ is defined as a positive cash balance. Such 

17 measure may include a transfer into the Highway Trust 

18 Fund from other Federal funds, as long as the transfer 

19 of Federal funds is fully offset. 

20 SEC. 314. CURRENT POLICY RESERVE FUND FOR MEDI21 CARE IMPROVEMENTS. 

22 (a) PROCEDURE.—The chairman of the Committee 

23 on the Budget may revise the allocations, aggregates, and 

24 other appropriate levels in this resolution for any bill, joint 

25 resolution, amendment, or conference report that would 


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1 increase outlays by an amount not to exceed 

2 $87,290,000,000 in fiscal years 2010 through 2014 and, 

3 for the purposes of the Rules of the House of Representa4 tives, by an amount not to exceed $284,970,000,000 in 

5 fiscal years 2010 through 2019 by reforming the Medicare 

6 payment system for physicians to—

7 (1) change incentives to encourage efficiency 

8 and higher quality care in a way that supports fiscal 

9 sustainability; 

10 (2) improve payment accuracy to encourage ef11 ficient use of resources and ensure that primary care 

12 receives appropriate compensation; 

13 (3) improve coordination of care among all pro14 viders serving a patient in all appropriate settings; 

15 or 

16 (4) hold providers accountable for their utiliza17 tion patterns and quality of care. 

18 (b) APPLICABILITY.—For the purposes of section 

19 401(a) of this resolution, the revisions made pursuant to 

20 this section shall apply only to a measure that includes 

21 the policies and the amounts described in this section. 

22 SEC. 315. CURRENT POLICY RESERVE FUND FOR MIDDLE 

23 CLASS TAX RELIEF. 

24 (a) PROCEDURE.—The chairman of the Committee 

25 on the Budget may revise the allocations, aggregates, and 


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H.L.C. 

1 other appropriate levels in this resolution for any bill, joint 

2 resolution, amendment, or conference report that would 

3 decrease revenues (or increase outlays, as appropriate) by 

4 an amount not to exceed $698,571,000,000 in fiscal years 

5 2010 through 2014 and, for the purposes of the Rules 

6 of the House of Representatives, by an amount not to ex7 ceed $1,848,523,000,000 in fiscal years 2010 through 

8 2019, by extending certain provisions of the Internal Rev9 enue Code of 1986 for middle class tax relief, including 

10 the—

11 (1) 10 percent individual income tax bracket; 

12 (2) marriage penalty relief; 

13 (3) child credit at $1,000 and partial 

14 refundability of the credit; 

15 (4) education incentives; 

16 (5) other incentives for middle class families 

17 and children; 

18 (6) other reductions to individual income tax 

19 brackets; and 

20 (7) small business tax relief. 

21 (b) APPLICABILITY.—For the purposes of section 

22 401(a) of this resolution, the adjustments made pursuant 

23 to this section shall apply only to a measure that includes 

24 the policies and the amounts described in this section. 


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1 SEC. 316. CURRENT POLICY RESERVE FUND FOR REFORM 

2 OF THE ALTERNATIVE MINIMUM TAX (AMT). 

3 (a) PROCEDURE.—The chairman of the Committee 

4 on the Budget may revise the allocations, aggregates, and 

5 other appropriate levels in this resolution for any bill, joint 

6 resolution, amendment, or conference report that would 

7 decrease revenues by an amount not to exceed 

8 $68,650,000,000 in fiscal years 2010 through 2014 and 

9 fiscal years 2010 through 2019 by reforming the AMT 

10 so that tens of millions of working families will not become 

11 subject to it. 

12 (b) APPLICABILITY.—For the purposes of section 

13 401(a) of this resolution, the adjustments made pursuant 

14 to this section shall apply only to a measure that includes 

15 the policies and the amounts described in this section. 

16 SEC. 317. CURRENT POLICY RESERVE FUND FOR REFORM 

17 OF THE ESTATE AND GIFT TAX. 

18 (a) PROCEDURE.—The chairman of the Committee 

19 on the Budget may revise the allocations, aggregates, and 

20 other appropriate levels in this resolution for any bill, joint 

21 resolution, amendment, or conference report that would 

22 decrease revenues by an amount not to exceed 

23 $72,033,000,000 in fiscal years 2010 through 2014 and, 

24 for the purposes of the Rules of the House of Representa25 tives, by an amount not to exceed $256,244,000,000 in 

26 fiscal years 2010 through 2019 by reforming the Estate 


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1 and Gift Tax so that only a minute fraction of estates 

2 owe tax, by extending the law as in effect in 2009 for the 

3 Estate and Gift Tax. 

4 (b) APPLICABILITY.—For the purposes of section 

5 401(a) of this resolution, the adjustments made pursuant 

6 to this section shall apply only to a measure that includes 

7 the policies and the amounts described in this section. 

8 TITLE IV—BUDGET 

9 ENFORCEMENT 

10 SEC. 401. ADJUSTMENTS FOR DIRECT SPENDING AND REV11 ENUES. 

12 (a) ADJUSTMENTS TO MAINTAIN CURRENT POL13 ICY.—

14 (1) Subject to the condition specified in para15 graph (3), when the chairman of the Committee on 

16 the Budget evaluates the budgetary effects of a pro17 vision in any bill, joint resolution, amendment, or 

18 conference report for the purposes of the Congres19 sional Budget Act of 1974, this resolution, or the 

20 Rules of the House of Representatives relative to 

21 baseline estimates that are consistent with section 

22 257 of the Balanced Budget and Emergency Deficit 

23 Control Act of 1985, he shall exclude from his eval24 uation the budgetary effects of such provision if 


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1 such effects would have been reflected in a baseline 

2 adjusted to maintain current policy. 

3 (2) Paragraph (1) applies only to a provision 

4 with respect to which the chairman of the Com5 mittee on the Budget has exercised his authority to 

6 make budgetary adjustments under sections 314, 

7 315, 316, and 317 of this resolution. 

8 (3) Paragraph (1) shall apply only if the House 

9 of Representatives has previously passed a bill to im10 pose statutory pay-as-you-go requirements, or the 

11 measure containing the provision being evaluated by 

12 the chairman of the Committee on the Budget im13 poses such requirements, and only if such bill is des14 ignated as providing statutory pay-as-you-go-require15 ments under this subsection. 

16 (b) LOW-INCOME HOME ENERGY ASSISTANCE PRO17 GRAM (LIHEAP).—Prior to consideration of a bill, joint 

18 resolution, amendment, or conference report making ap19 propriations for fiscal year 2010 that appropriates 

20 $3,200,000,000 in funding for the Low-Income Home En21 ergy Assistance program and provides additional appro22 priations of up to $1,900,000,000 for that program, then 

23 the chairman of the Committee on the Budget may revise 

24 the budgetary treatment of such additional amounts and 

25 allocate such additional budget authority and outlays reVerDate 0ct 09 2002 14:07 Mar 27, 2009 Jkt 000000 PO 00000 Frm 00041 Fmt 6652 Sfmt 6201 C:\TEMP\BUDGET~1.XML HOLCPC

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1 sulting from that budget authority to the Committee on 

2 Appropriations. 

3 (c) DEPOSIT INSURANCE.—When the chairman of 

4 the Budget Committee evaluates the budgetary effects of 

5 a provision of a bill, joint resolution, amendment, or con6 ference report for the purposes of the Congressional Budg7 et Act of 1974, this resolution, or the Rules of the House 

8 of Representatives, the chairman shall exclude the budg9 etary effects of any provision that affects the full funding 

10 of the deposit insurance guarantee commitment in effect 

11 on the date of enactment of Public Law 110–343, the 

12 Emergency Economic Stabilization Act of 2008. 

13 SEC. 402. ADJUSTMENTS TO DISCRETIONARY SPENDING 

14 LIMITS. 

15 (a) PROGRAM INTEGRITY INITIATIVES.—

16 (1) SOCIAL SECURITY ADMINISTRATION PRO17 GRAM INTEGRITY INITIATIVES.—

18 (A) IN GENERAL.—Prior to consideration 

19 of any bill, joint resolution, amendment, or con20 ference report making appropriations for fiscal 

21 year 2010 that appropriates $273,000,000 for 

22 continuing disability reviews and Supplemental 

23 Security Income redeterminations for the Social 

24 Security Administration and (except as pro25 vided in subparagraph (B)) provides an addiVerDate 0ct 09 2002 14:07 Mar 27, 2009 Jkt 000000 PO 00000 Frm 00042 Fmt 6652 Sfmt 6201 C:\TEMP\BUDGET~1.XML HOLCPC

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1 tional appropriation of up to $485,000,000, and 

2 that amount is designated for continuing dis3 ability reviews and Supplemental Security In4 come redeterminations for the Social Security 

5 Administration, the allocation to the Committee 

6 on Appropriations shall be increased by the 

7 amount of the additional budget authority and 

8 outlays resulting from that budget authority for 

9 fiscal year 2010. 

10 (B) ASSET VERIFICATION.—The additional 

11 appropriation of $485,000,000 may also provide 

12 that a portion of that amount, not to exceed 

13 $34,000,000, instead may be used for asset 

14 verification for Supplemental Security Income 

15 recipients, but only if and to the extent that the 

16 Office of the Chief Actuary estimates that the 

17 initiative would be at least as cost effective as 

18 the redeterminations of eligibility described in 

19 subparagraph (A). 

20 (2) INTERNAL REVENUE SERVICE TAX COMPLI21 ANCE.—Prior to consideration of any bill, joint reso22 lution, amendment, or conference report making ap23 propriations for fiscal year 2010 that appropriates 

24 $5,117,000,000 to the Internal Revenue Service for 

25 Enforcement and provides an additional appropriaVerDate 0ct 09 2002 14:07 Mar 27, 2009 Jkt 000000 PO 00000 Frm 00043 Fmt 6652 Sfmt 6201 C:\TEMP\BUDGET~1.XML HOLCPC

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1 tion of up to $387,000,000 for Enforcement to ad2 dress the Federal tax gap, and provides that such 

3 sums as may be necessary shall be available from 

4 the Operations Support account in the Internal Rev5 enue Service to fully support these Enforcement ac6 tivities, the allocation to the Committee on Appro7 priations shall be increased by the amount of the ad8 ditional budget authority and outlays resulting from 

9 that budget authority for fiscal year 2010. 

10 (3) HEALTH CARE FRAUD AND ABUSE CONTROL

11 PROGRAM.—Prior to consideration of any bill, joint 

12 resolution, amendment, or conference report making 

13 appropriations for fiscal year 2010 that appropriates 

14 up to $311,000,000, and the amount is designated 

15 to the health care fraud and abuse control program 

16 at the Department of Health and Human Services, 

17 the allocation to the Committee on Appropriations 

18 shall be increased by the amount of additional budg19 et authority and outlays resulting from that budget 

20 authority for fiscal year 2010. 

21 (4) UNEMPLOYMENT INSURANCE PROGRAM IN22 TEGRITY ACTIVITIES.—Prior to consideration of any 

23 bill, joint resolution, amendment, or conference re24 port making appropriations for fiscal year 2010 that 

25 appropriates $10,000,000 for in-person reemployVerDate 0ct 09 2002 14:07 Mar 27, 2009 Jkt 000000 PO 00000 Frm 00044 Fmt 6652 Sfmt 6201 C:\TEMP\BUDGET~1.XML HOLCPC

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1 ment and eligibility assessments and unemployment 

2 insurance improper payment reviews for the Depart3 ment of Labor and provides an additional appropria4 tion of up to $50,000,000, and the amount is des5 ignated for in-person reemployment and eligibility 

6 assessments and unemployment insurance improper 

7 payment reviews for the Department of Labor, the 

8 allocation to the Committee on Appropriations shall 

9 be increased by the amount of additional budget au10 thority and outlays resulting from that budget au11 thority for fiscal year 2010. 

12 (5) PARTNERSHIP FUND FOR PROGRAM INTEG13 RITY INNOVATION.—Prior to consideration of any 

14 bill, joint resolution, amendment, or conference re15 port that provides discretionary budget authority for 

16 a Partnership Fund for Program Integrity Innova17 tion in the Office of Management and Budget in an 

18 amount not to exceed $175,000,000 for fiscal year 

19 2010 and that designates the amount for the Part20 nership Fund for Program Integrity Innovation in 

21 the Office of Management and Budget, the alloca22 tion to the Committee on Appropriations shall be in23 creased by the amount of the additional budget au24 thority and outlays resulting from that budget au25 thority for fiscal year 2010. 


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1 (6) PROCEDURE FOR ADJUSTMENTS.—Prior to 

2 consideration of any bill, joint resolution, amend3 ment, or conference report, the chairman of the 

4 Committee on the Budget shall make the adjust5 ments set forth in this subsection for the incre6 mental new budget authority in that measure and 

7 the outlays resulting from that budget authority if 

8 that measure meets the requirements set forth in 

9 this subsection. 

10 (b) COSTS OF OVERSEAS DEPLOYMENTS AND EMER11 GENCY NEEDS.—

12 (1) OVERSEAS DEPLOYMENTS AND RELATED

13 ACTIVITIES.—If any bill, joint resolution, amend14 ment, or conference report makes appropriations for 

15 fiscal year 2009 or fiscal year 2010 for overseas de16 ployments and related activities and such amounts 

17 are so designated pursuant to this subparagraph, 

18 then new budget authority, outlays, or receipts re19 sulting therefrom shall not count for the purposes of 

20 the Congressional Budget Act of 1974 or this resolu21 tion. 

22 (2) EMERGENCY NEEDS.—If any bill, joint res23 olution, amendment, or conference report makes ap24 propriations for discretionary amounts and such 

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1 gency needs, then new budget authority and outlays 

2 resulting therefrom shall not count for the purposes 

3 of the Congressional Budget Act of 1974 or this res4 olution. 

5 SEC. 403. POINT OF ORDER AGAINST ADVANCE APPROPRIA6 TIONS. 

7 (a) IN GENERAL.—Except as provided in subsection 

8 (b), any bill, joint resolution, amendment, or conference 

9 report making a general appropriation or continuing ap10 propriation may not provide for advance appropriations. 

11 (b) EXCEPTIONS.—An advance appropriation may be 

12 provided for fiscal year 2011 for programs, projects, ac13 tivities, or accounts identified in the report to accompany 

14 this resolution or the joint explanatory statement of man15 agers to accompany this resolution under the heading ‘‘Ac16 counts Identified for Advance Appropriations’’ in an ag17 gregate amount not to exceed $28,852,000,000 in new 

18 budget authority, and for 2012, accounts separately iden19 tified under the same heading. 

20 (c) DEFINITION.—In this section, the term ‘‘advance 

21 appropriation’’ means any new discretionary budget au22 thority provided in a bill or joint resolution making gen23 eral appropriations or any new discretionary budget au24 thority provided in a bill or joint resolution making conVerDate 0ct 09 2002 14:07 Mar 27, 2009 Jkt 000000 PO 00000 Frm 00047 Fmt 6652 Sfmt 6201 C:\TEMP\BUDGET~1.XML HOLCPC

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1 tinuing appropriations for fiscal year 2010 that first be2 comes available for any fiscal year after 2010. 

3 SEC. 404. OVERSIGHT OF GOVERNMENT PERFORMANCE. 

4 All committees are encouraged to conduct rigorous 

5 oversight hearings to root out waste, fraud, and abuse in 

6 all aspects of Federal spending and Government oper7 ations, giving particular scrutiny to issues raised by the 

8 Federal Office of the Inspector General or the Comptroller 

9 General of the United States. Based upon these oversight 

10 efforts, the committees are encouraged to make rec11 ommendations to reduce wasteful Federal spending to pro12 mote deficit reduction and long-term fiscal responsibility. 

13 Such recommendations should be submitted to the Com14 mittee on the Budget in the views and estimates reports 

15 prepared by committees as required under 301(d) of the 

16 Congressional Budget Act of 1974. 

17 SEC. 405. BUDGETARY TREATMENT OF CERTAIN DISCRE18 TIONARY ADMINISTRATIVE EXPENSES. 

19 (a) IN GENERAL.—Notwithstanding section 

20 302(a)(1) of the Congressional Budget Act of 1974, sec21 tion 13301 of the Budget Enforcement Act of 1990, and 

22 section 4001 of the Omnibus Budget Reconciliation Act 

23 of 1989, the joint explanatory statement accompanying 

24 the conference report on any concurrent resolution on the 

25 budget shall include in its allocation under section 302(a) 


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H.L.C. 

1 of the Congressional Budget Act of 1974 to the Committee 

2 on Appropriations amounts for the discretionary adminis3 trative expenses of the Social Security Administration and 

4 of the Postal Service. 

5 (b) SPECIAL RULE.—For purposes of applying sec6 tion 302(f) of the Congressional Budget Act of 1974, esti7 mates of the level of total new budget authority and total 

8 outlays provided by a measure shall include any off-budget 

9 discretionary amounts. 

10 SEC. 406. APPLICATION AND EFFECT OF CHANGES IN ALLO11 CATIONS AND AGGREGATES. 

12 (a) APPLICATION.—Any adjustments of allocations 

13 and aggregates made pursuant to this resolution shall—

14 (1) apply while that measure is under consider15 ation; 

16 (2) take effect upon the enactment of that 

17 measure; and 

18 (3) be published in the Congressional Record as 

19 soon as practicable. 

20 (b) EFFECT OF CHANGED ALLOCATIONS AND AG21 GREGATES.—Revised allocations and aggregates resulting 

22 from these adjustments shall be considered for the pur23 poses of the Congressional Budget Act of 1974 as alloca24 tions and aggregates included in this resolution. 


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H.L.C. 

1 (c) BUDGET COMMITTEE DETERMINATIONS.—For 

2 purposes of this resolution, the levels of new budget au3 thority, outlays, direct spending, new entitlement author4 ity, revenues, deficits, and surpluses for a fiscal year or 

5 period of fiscal years shall be determined on the basis of 

6 estimates made by the Committee on the Budget. 

7 (d) ADJUSTMENTS.—The chairman of the Committee 

8 on the Budget may adjust the aggregates, allocations, and 

9 other levels in this resolution for legislation which has re10 ceived final Congressional approval in the same form by 

11 the House of Representatives and the Senate, but has yet 

12 to be presented to or signed by the President at the time 

13 of final consideration of this resolution. 

14 SEC. 407. ADJUSTMENTS TO REFLECT CHANGES IN CON15 CEPTS AND DEFINITIONS. 

16 Upon the enactment of any bill or joint resolution 

17 providing for a change in budgetary concepts or defini18 tions, the chairman of the Committee on the Budget shall 

19 adjust any appropriate levels and allocations in this resolu20 tion accordingly. 

21 SEC. 408. EXERCISE OF RULEMAKING POWERS. 

22 The House adopts the provisions of this title—

23 (1) as an exercise of the rulemaking power of 

24 the House of Representatives and as such they shall 

25 be considered as part of the rules of the House, and 


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1 these rules shall supersede other rules only to the 

2 extent that they are inconsistent with other such 

3 rules; and 

4 (2) with full recognition of the constitutional 

5 right of the House of Representatives to change 

6 those rules at any time, in the same manner, and to 

7 the same extent as in the case of any other rule of 

8 the House of Representatives. 

9 TITLE V—POLICY 

10 SEC. 501. POLICY ON MIDDLE-CLASS TAX RELIEF AND REV11 ENUES. 

12 It is the policy of this resolution to minimize fiscal 

13 burdens on working families and their children and grand14 children. It is the policy of this resolution to extend the 

15 following tax relief consistent with current policy—

16 (1) relief for the tens of millions of middle-in17 come households who would otherwise be subject to 

18 the Alternative Minimum Tax (AMT) under current 

19 law; 

20 (2) middle-class tax relief; and 

21 (3) elimination of estate taxes on all but a 

22 minute fraction of estates by reforming and substan23 tially increasing the unified tax credit. 

24 In total, this resolution supports the extension of 

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H.L.C. 

1 lies relative to current law. This resolution supports addi2 tional, deficit-neutral tax relief, including the extension of 

3 AMT relief, the research and experimentation tax credit, 

4 the deduction for State and local sales taxes, the enact5 ment of a tax credit for school construction bonds, and 

6 other tax relief for working families. The cost of enacting 

7 such policies may be offset by reforms within the Internal 

8 Revenue Code of 1986 that produce higher rates of tax 

9 compliance to close the ‘‘tax gap’’ and reduce taxpayer 

10 burdens through tax simplification. The President’s budg11 et proposes a variety of other revenue offsets. Unless ex12 pressly provided, this resolution does not assume any of 

13 the specific revenue offset proposals provided for in the 

14 President’s budget. Decisions about specific revenue off15 sets are made by the Ways and Means Committee, which 

16 is the tax-writing committee. 

17 SEC. 502. POLICY ON DEFENSE PRIORITIES. 

18 It is the policy of this resolution that—

19 (1) there is no higher priority than the defense 

20 of our Nation, and therefore the Administration and 

21 Congress will make the necessary investments and 

22 reforms to strengthen our military so that it can 

23 successfully meet the threats of the 21st century; 

24 (2) acquisition reform is needed at the Depart25 ment of Defense to end excessive cost growth in the 


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1 development of new weapons systems and to ensure 

2 that weapons systems are delivered on time and in 

3 adequate quantities to equip our servicemen and 

4 servicewomen; 

5 (3) the Department of Defense should review 

6 defense plans to ensure that weapons developed to 

7 counter Cold War-era threats are not redundant and 

8 are applicable to 21st century threats; 

9 (4) sufficient resources should be provided for 

10 the Department of Defense to aggressively address 

11 the 758 unimplemented recommendations made by 

12 the Government Accountability Office (GAO) since 

13 2001 to improve practices at the Department of De14 fense, which could save billions of dollars that could 

15 be applied to priorities identified in this section; 

16 (5) the Department of Defense should review 

17 the role that contractors play in its operations, in18 cluding the degree to which contractors are per19 forming inherently governmental functions, to ensure 

20 it has the most effective mix of government and con21 tracted personnel; 

22 (6) the Department of Defense report to Con23 gress on its assessment of Cold War-era weaponry, 

24 its progress on implementing GAO recommenda25 tions, and its review of contractors at the DepartVerDate 0ct 09 2002 14:07 Mar 27, 2009 Jkt 000000 PO 00000 Frm 00053 Fmt 6652 Sfmt 6201 C:\TEMP\BUDGET~1.XML HOLCPC

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1 ment as outlined in paragraphs (3), (4), and (5) by 

2 a date to be determined by the appropriate commit3 tees; 

4 (7) the GAO provide a report to the appropriate 

5 congressional committees by December 31, 2009, on 

6 the Department of Defense’s progress in imple7 menting its audit recommendations; 

8 (8) ballistic missile defense technologies that 

9 are not proven to work through adequate testing and 

10 that are not operationally viable should not be de11 ployed, and that no funding should be provided for 

12 the research or development of space-based intercep13 tors; 

14 (9) cooperative threat reduction and other non15 proliferation programs (securing ‘‘loose nukes’’ and 

16 other materials used in weapons of mass destruc17 tion), which were highlighted as high priorities by 

18 the 9/11 Commission, need to be funded at a level 

19 that is commensurate with the evolving threat; 

20 (10) readiness of our troops, particularly the 

21 National Guard and Reserves, is a high priority, and 

22 that continued emphasis is needed to ensure ade23 quate equipment and training; 


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1 (11) improving military health care services and 

2 ensuring quality health care for returning combat 

3 veterans is a high priority; 

4 (12) military pay and benefits should be en5 hanced to improve the quality of life for military 

6 personnel and their families; 

7 (13) the Department of Defense should make 

8 every effort to investigate the national security bene9 fits of energy independence, including those that 

10 may be associated with alternative energy sources 

11 and energy efficiency conversions; 

12 (14) the Administration’s budget requests 

13 should continue to comply with section 1008, Public 

14 Law 109–364, the John Warner National Defense 

15 Authorization Act for Fiscal Year 2007, and that to 

16 the extent practicable overseas military operations 

17 should no longer be funded through emergency sup18 plemental appropriations; and 

19 (15) when assessing security threats and re20 viewing the programs and funding needed to counter 

21 these threats, the Administration should do so in a 

22 comprehensive manner that includes all agencies in23 volved in our national security. 


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1 TITLE VI—SENSE OF THE HOUSE 

2 SEC. 601. SENSE OF THE HOUSE ON VETERANS’ AND 

3 SERVICEMEMBERS’ HEALTH CARE. 

4 It is the sense of the House that—

5 (1) the House supports excellent health care for 

6 current and former members of the United States 

7 Armed Services—they have served well and honor8 ably and have made significant sacrifices for this 

9 Nation; 

10 (2) the President’s budget will improve health 

11 care for veterans by increasing appropriations for 

12 VA by 10 percent more than the 2009 level, increas13 ing VA’s appropriated resources for every year after 

14 2010, and restoring health care eligibility to addi15 tional nondisabled veterans with modest incomes; 

16 (3) VA is not and should not be authorized to 

17 bill private insurance companies for treatment of 

18 health conditions that are related to veterans’ mili19 tary service; 

20 (4) VA may find it difficult to realize the level 

21 of increase in medical care collections estimated in 

22 the President’s budget for 2010 using existing au23 thorities; therefore, this resolution provides 

24 $540,000,000 more for Function 700 (Veterans 


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1 Benefits and Services) than the President’s budget 

2 to safeguard the provision of health care to veterans; 

3 (5) it is important to continue providing suffi4 cient and timely funding for veterans’ and 

5 servicemembers’ health care; and 

6 (6) this resolution provides additional funding 

7 above the 2009 levels for VA to research and treat 

8 mental health, post-traumatic stress disorder, and 

9 traumatic brain injury. 

10 SEC. 602. SENSE OF THE HOUSE ON HOMELAND SECURITY. 

11 It is the sense of the House that because making the 

12 country safer and more secure is such a critical priority, 

13 the resolution therefore provides robust resources in the 

14 four budget functions—Function 400 (Transportation), 

15 Function 450 (Community and Regional Development), 

16 Function 550 (Health), and Function 750 (Administra17 tion of Justice)—that fund most nondefense homeland se18 curity activities that can be used to address our key secu19 rity priorities, including—

20 (1) safeguarding the Nation’s transportation 

21 systems, including rail, mass transit, ports, and air22 ports; 

23 (2) continuing with efforts to identify and to 

24 screen for threats bound for the United States; 

25 (3) strengthening border security; 


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1 (4) enhancing emergency preparedness and 

2 training and equipping first responders; 

3 (5) helping to make critical infrastructure more 

4 secure and resilient against the threat of terrorism 

5 and natural disasters; 

6 (6) making the Nation’s cyber infrastructure 

7 resistive to attack; and 

8 (7) increasing the preparedness of the public 

9 health system. 

10 SEC. 603. SENSE OF THE HOUSE ON PROMOTING AMERICAN 

11 INNOVATION AND ECONOMIC COMPETITIVE12 NESS. 

13 It is the sense of the House that—

14 (1) the House should provide sufficient invest15 ments to enable our Nation to continue to be the 

16 world leader in education, innovation, and economic 

17 growth as envisioned in the goals of the America 

18 COMPETES Act; 

19 (2) this resolution builds on significant funding 

20 provided in the American Recovery and Reinvest21 ment Act for scientific research and education in 

22 Function 250 (General Science, Space and Tech23 nology), Function 270 (Energy), Function 300 (Nat24 ural Resources and Environment), Function 500 


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1 (Education, Training, Employment, and Social Serv2 ices), and Function 550 (Health); 

3 (3) the House also should pursue policies de4 signed to ensure that American students, teachers, 

5 businesses, and workers are prepared to continue 

6 leading the world in innovation, research, and tech7 nology well into the future; and 

8 (4) this resolution recognizes the importance of 

9 the extension of investments and tax policies that 

10 promote research and development and encourage 

11 innovation and future technologies that will ensure 

12 American economic competitiveness. 

13 SEC. 604. SENSE OF THE HOUSE REGARDING PAY PARITY. 

14 It is the sense of the House that rates of compensa15 tion for civilian employees of the United States should be 

16 adjusted at the same time, and in the same proportion, 

17 as are rates of compensation for members of the uni18 formed services. 

19 SEC. 605. SENSE OF THE HOUSE ON COLLEGE AFFORD20 ABILITY. 

21 It is the sense of the House that nothing in this reso22 lution should be construed to reduce any assistance that 

23 makes college more affordable and accessible for students, 

24 including but not limited to student aid programs and 

25 services provided by nonprofit State agencies. 


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1 SEC. 606. SENSE OF THE HOUSE ON GREAT LAKES RES2 TORATION. 

3 It is the sense of the House that this resolution recog4 nizes the importance of funding for an interagency initia5 tive to address regional environmental issues that affect 

6 the Great Lakes, and that coordinated planning and im7 plementation among the Federal, State, and local govern8 ment and nongovernmental stakeholders is essential to 

9 more effectively addressing the most significant problems 

10 within the Great Lakes basin. 

11 SEC. 607. SENSE OF THE HOUSE REGARDING THE IMPOR12 TANCE OF CHILD SUPPORT ENFORCEMENT. 

13 It is the sense of the House that—

14 (1) additional legislative action is needed to en15 sure that States have the necessary resources to col16 lect all child support that is owed to families and to 

17 allow them to pass 100 percent of support on to 

18 families without financial penalty; and 

19 (2) when 100 percent of child support payments 

20 are passed to the child, rather than administrative 

21 expenses, program integrity is improved and child 

22 support participation increases.


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