DEFENSE LOGISTICS AGENCY 

ADMINISTRATIVE RECORD 

FY 2013 FURLOUGH APPEALS 

Note: These core materials do not constitute all of the materials relied upon to support the 

FY 2013 administrative furlough action. Agency representatives may supplement this file 

as necessary by submitting additional documents within individual appeals. 

TABLE OF CONTENTS 

Tab Document Title Source Page 

TAB 1 09/16/13 Declaration of Robert F. Hale Under Secretary 

Hale 

1 

TAB 2 08/06/13 Memorandum: Reducing Furlough Days Secretary Hagel 14 

TAB 3 06/10/13 Guidance for Administrative Furloughs Office of Personnel 

Management 

16 

TAB 4 06/07/13 Memorandum: DLA Guidance for 

Overtime/Compensatory Time During 

Administrative Furlough 

Vice Director Case 80 

TAB 5 05/23/13 Memorandum: Additional Guidance for 

Handling Budgetary Uncertainty 

Under Secretary 

Hale 

82 

TAB 6 05/18/13 Memorandum: DLA Updated Administrative 

Furlough Execution Policy Guidance 

Director Bunn 88 

TAB 7 05/14/13 Memorandum: Furloughs Secretary Hagel 91 

TAB 8 04/15/13 Memorandum: Office of the Secretary of Defense 

(OSD) Actions for Handling Budget Uncertainty 

in Fiscal Year (FY) 2013 

Director Rhodes 101 

TAB 9 03/05/13 Memorandum: Additional Guidance for Handling 

Budget Uncertainty in Fiscal Year 2013 

Under Secretary 

Hale 

103 

TAB 10 03/01/13 Presidential Order – Sequestration President Obama 106 

TAB 11 03/01/13 OMB Report to the Congress on the Joint 

Committee Sequestration for Fiscal Year 2013, 

Including Transmittal Letter and Appendix 

Office of 

Management and 

Budget 

107 
TAB 12 03/01/13 Memorandum: Issuance of Sequestration Order, 

Pursuant to Section 215A of the Balanced Budget 

and Emergency Deficit Control Act of 1985, as 

Amended 

Office of 

Management and 

Budget 

190 

TAB 13 03/01/13 Memorandum of Agreement Between DLA and 

AFGE Council 169, Administrative Furlough 

(Note: This document applies only to AFGE 

bargaining unit employees) 

DLA and AFGE 191 

TAB 14 02/27/13 Memorandum: Agency Responsibilities for 

Implementation of Potential Joint Committee 

Sequestration 

Office of 

Management and 

Budget 

194 

TAB 15 02/20/13 News Release: Message on Potential 

Sequestration on March 1 and Furlough 

Notifications 

Secretary Panetta 198 

TAB 16 02/20/13 Memorandum: Preparations for Potential 

Sequestration on March 1 and Furlough 

Notifications 

Secretary Panetta 199 

TAB 17 01/14/13 Memorandum: Planning for Uncertainty 

with Respect to Fiscal Year 2013 Budgetary 

Resources 

Office of 

Management and 

Budget 

201 

TAB 18 01/10/13 News Article: Fiscal Crisis Poses Biggest 

Immediate Threat to DoD 

Secretary Panetta 204 

TAB 19 01/10/13 Memorandum: Handling Budgetary Uncertainty 

in FY 13 

Deputy Secretary 

Carter 

208 

TAB 20 01/03/12 American Taxpayer Relief Act of 2012 Congress 213 

TAB 21 01/05/11 Budget Control Act of 2011 Congress 272 
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Guidance for 

Administrative Furloughs

+VOF
 a New Day for Federal Service

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Overview 

The U.S. Office of Personnel Management (OPM) has prepared human resources guidance for 

agencies and employees on administrative furloughs. An administrative furlough is a planned 

event by an agency which is designed to absorb reductions necessitated by downsizing, reduced 

funding, lack of work, or other budget situation other than a lapse in appropriations. 

Table of Contents 

A. General ...................................................................................................................................... 1

B. Covered Employees .................................................................................................................. 2

C. Working During Furlough ........................................................................................................ 5

D. Pay ............................................................................................................................................. 6

E. Leave and Other Time Off ...................................................................................................... 12

F. Holidays .................................................................................................................................. 15

G. Benefits ................................................................................................................................... 15

H. Employee Assistance .............................................................................................................. 18

I. Service Credit for Various Purposes ....................................................................................... 19

J. Federal Employees on Military Duty ...................................................................................... 19

K. Benefits under the Federal Employees’ Compensation Act (FECA) ...................................... 20

L. Scheduling Furlough Time Off ............................................................................................... 21

M. Procedures—22 Workdays or Less ......................................................................................... 22

N. Procedures—More than 22 Workdays (Extended Furlough) .................................................. 28

O. Labor Management Relations Implications ............................................................................ 33

P. Travel ...................................................................................................................................... 36

Q. Foreign Area Allowances, Differentials, and Danger Pay ...................................................... 38

R. VERA/VSIP ............................................................................................................................ 40

S. Federal Employees Health Benefits Program ......................................................................... 40

T. Federal Employees’ Group Life Insurance Program ............................................................... 44

Sample Notices 

Furlough Proposal Due to Planned Reduction In Agency Expenditures (5 CFR Part 752) .......... 47

Notice of Decision to Furlough (5 CFR Part 752) ........................................................................ 49

Notice of Career SES Furlough (5 CFR Part 359) ........................................................................ 52

Furlough Due to Planned Reduction in Agency Expenditures (5 CFR Part 351) ......................... 55

Table of Changes 

Table of Recent Changes to Guidance for Administrative Furloughs .......................................... 58

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NOTE: Certain Qs and As in this document, “Guidance for Administrative Furloughs,” assume 

coverage under provisions of law or regulation specified in the given Q and A. To the extent that 

a particular employee is not covered by those specified provisions, the guidance in the Q and A 

may not be applicable.

A. General 

1. What is a furlough? 

A. A furlough is the placing of an employee in a temporary nonduty, nonpay status because 

of lack of work or funds, or other nondisciplinary reasons. 

2. What is an administrative furlough and why are administrative furloughs necessary?

A. An administrative furlough is a planned event by an agency which is designed to absorb 

reductions necessitated by downsizing, reduced funding, lack of work, or any other budget 

situation other than a lapse in appropriations. This type of furlough is typically a nonemergency furlough in that the agency has sufficient time to reduce spending and give 

adequate notice to employees of its specific furlough plan and how many furlough days will 

be required. An example of when such a furlough may be necessary is when, as a result of 

Congressional budget decisions, an agency is required to absorb additional reductions over 

the course of a fiscal year. 

3. What human resources guidance applies for furloughs that are caused by a lapse of 

appropriations (i.e., shutdown furloughs)? 

A. In the event that funds are not available through an appropriations law or continuing 

resolution, a “shutdown” furlough occurs. A shutdown furlough is necessary when an agency 

no longer has the necessary funds to operate and must shut down those activities which are 

not excepted pursuant to the Antideficiency Act. For additional information on shutdown 

furloughs, see OPM’s Guidance for Shutdown Furloughs at http://www.opm.gov/policy-dataoversight/pay-leave/furlough-guidance/#url=Shutdown-Furlough.

4. What does it mean to be in furlough status? 

A. Furlough status means that, because of a furlough (as described in Question A.1.), the 

employee is placed in a nonpay, nonduty status for designated hours within the employee’s 

tour of duty established for leave usage purposes (i.e., the tour of duty for which absences 

require the charging of leave). Furlough hours are a type of leave of absence without pay. 

Employees are in furlough status only during designated furlough hours, not for entire 

calendar days. Furlough status may be designated as the employee’s full daily tour of duty or 

part of that tour of duty. For example, an employee may be furloughed for half of an 8-hour 

daily tour of duty, or 4 hours. An employee who is in furlough status during a daily tour of 

duty may be ordered to perform work outside that tour, and such work would be subject to 

normal compensation requirements. (See also Questions D.4. and D.5.) 

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5. Does placement in furlough status cause a full-time employee to be converted to parttime or a part-time employee to be converted to a reduced part-time work schedule? 

A. No. Placement in furlough status or any other kind of temporary nonpay, nonduty status 

does not affect the nature of an employee’s official work schedule as full-time or part-time. 

For a full-time employee who is furloughed during a 40-hour basic workweek, the employee 

continues to have a full-time 40-hour basic workweek. For a part-time employee who is 

furloughed, the part-time tour of duty established for leave usage purposes also remains the 

same. 

B. Covered Employees 

1. Which employees may be affected by an administrative furlough? 

A. Agencies are responsible for identifying the employees affected by administrative 

furloughs based on budget conditions, funding sources, mission priorities (including the need 

to perform emergency work involving the safety of human life or protection of property), and 

other mission-related factors. See also Procedures and Labor Management Relations 

Implications. 

2. How will employees be notified whether they are affected by an administrative 

furlough? 

A. Each agency will determine the method and timing of notifying employees of whether they 

are affected by an administrative furlough. See also Procedures and Labor Management 

Relations Implications. 

3. Are political appointees (such as Executive Schedule officials, noncareer members of 

the Senior Executive Service (SES), and Schedule C appointees) subject to 

administrative furlough? 

A. All political appointees who are covered by the leave system in 5 U.S.C. chapter 63, or an 

equivalent formal leave system, are subject to administrative furlough. For example, 

Schedule C appointees in the General Schedule or Senior Level (SL) pay systems and 

noncareer SES members are all covered by the leave system and subject to administrative 

furlough. However, regular procedural requirements may not apply. (See Q&As M.5., M.6., 

N.12., and N.13.) Individuals appointed by the President, with or without Senate 

confirmation, who are not covered by the leave system in 5 U.S.C. chapter 63, or an 

equivalent formal leave system, are not subject to furlough. (See Q&A B.4. for more 

information on why certain Presidential appointees are not subject to furlough.) 

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4. Why are leave-exempt Presidential appointees not subject to furlough? 

A. Individuals appointed by the President, with or without Senate confirmation, who are not 

covered by the leave system in 5 U.S.C. chapter 63, or an equivalent formal leave system, are 

not subject to furlough. An exemption from the chapter 63 leave system may be based on 

5 U.S.C. 6301(2)(x) or (xi). (See also OPM regulations at 5 CFR 630.211.) These leaveexempt Presidential appointees are not subject to furloughs because they are considered to be 

entitled to the pay of their offices solely by virtue of their status as an officer, rather than by 

virtue of the hours they work. 

A leave-exempt Presidential appointee cannot be placed on nonduty status. Thus, the 

appointee’s pay cannot be reduced based on placement in nonduty status, including via the 

mechanism of a furlough. As explained above, a leave-exempt Presidential appointee is 

entitled to the established pay of the position based on the holding of the office, not on the 

hours of duty. 

Presidential appointees who are covered by the chapter 63 leave system are not considered to 

be entitled to pay based solely on their status as officers; thus, these individuals are subject to 

furlough in the same manner as other Federal employees. (See 5 U.S.C. 5508.) Any 

Presidential appointee who is a member of the Senior Executive Service (SES) or in a senior 

level (SL/ST) position paid under 5 U.S.C. 5376 may not be exempted from the chapter 63 

leave system. All SES and SL/ST employees are subject to furlough on the same basis as 

other employees. (The furlough of career SES members is subject to the procedures in 

5 CFR 359, subpart H, and the furlough of SL/ST employees is subject to the procedures in 

5 CFR 752, subpart D, or 5 CFR part 351, as applicable.) 

While employees may be subject to furlough, the applicable due process procedures depend 

on the type of employee in question. For example, all Presidential appointees are excluded 

from the adverse action procedures in 5 U.S.C. chapter 75, based on 5 U.S.C. 7511(b)(1) and 

(3). In addition, Presidential appointees subject to Senate confirmation are excluded from 

reduction in force procedures, based on 5 CFR 351.202(b). If a Presidential appointee is 

subject to furlough but not subject to adverse action or reduction in force procedures, the 

agency should follow any administrative procedures required by any applicable internal 

personnel policies. 

Note: A former career Senior Executive Service (SES) appointee who receives a Presidential 

appointment that would normally convey an exemption from the leave system may be eligible 

to elect to retain SES leave benefits under 5 U.S.C. 3392(c). If SES leave benefits are so 

elected, such a Presidential appointee would be subject to furlough under 5 CFR part 359, 

subpart H. 

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5. Are furloughed detailees returned to their home agencies following any furlough? 

A. Detailed employees remain officially assigned to their permanent positions during the 

detail. During a furlough, each agency will determine the status of their employees on detail 

within the agency or to another agency. 

 

6. Do all detailees follow the furlough policies and procedures of their home agencies if the 

detail continues? 

 

A. Yes, because all detailees remain officially employed by the agencies from which they are 

detailed. If furlough is required, the home agency will determine if and how the detailed 

employee is affected. The home agency and the receiving agency should discuss how a 

detailee will be affected if a furlough is not required in the home agency but is required in the 

receiving agency. 

 

7. I have a detailee from another agency working in my unit. Who can I contact to discuss 

any flexibility the home agency may be willing to exercise regarding scheduling of any 

required furlough days? 

A. Generally, the point of contact would be the human resources office of the employee’s 

home agency. If the point of contact within that office is unknown, OPM suggests contacting 

the employee’s supervisor at the home agency to determine who to contact about potential 

flexibility in scheduling required furlough days. 

8. Can an employee request to be furloughed as a way of reducing the hours of furlough 

required of other employees? 

A. An employee cannot request to be furloughed. A furlough is an agency adverse action 

that places an employee in a temporary nonduty, nonpay status because of lack of work or 

funds, or other nondisciplinary reasons. 

An employee may voluntarily request leave without pay which also places an employee in a 

nonpay, nonduty status. However, approval of leave without pay does not provide any due 

process rights (unlike a furlough action), and approval is subject to your organization’s 

policies, procedures, and any collective bargaining agreement provisions. An employee 

should discuss with their human resources office any personnel implications of additional 

time in a nonpay, nonduty status. An agency should not pressure employees to request leave 

without pay. Such requests should be made on a purely voluntary basis. 

While the granting of leave without pay to a significant number of employees may produce 

savings that could potentially affect the extent to which an agency needs to use furloughs to 

achieve the savings required by sequestration, employees should be aware that there is no 

guarantee that volunteering for unpaid leave will have a significant enough effect on an 

agency’s operations to affect the agency’s need to furlough employees. Moreover, there are 

many other factors that may potentially affect an agency’s budget, and therefore affect the 

extent to which an agency needs to use furloughs to achieve cost savings. 

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Note 1: Leave-exempt Presidential appointees may not take leave without pay, as explained 

in Question B.4. 

Note 2: This matter, like others involving the impact and implementation of furloughs, may 

be subject to collective bargaining for union-represented employees. 

C. Working During Furlough 

1. May an employee volunteer to do his or her job on a nonpay basis during any hours or 

days designated as furlough time off? 

A. No. Unless otherwise authorized by law, an agency may not accept the voluntary services 

of an employee. (See 31 U.S.C. 1342.) 

2. What happens to employees scheduled for training during an administrative furlough? 

A. Since agencies typically have sufficient time to give employees adequate notice and to

plan for administrative furloughs, furlough time off may be scheduled so as not to conflict 

with scheduled training. In the event that scheduled training occurs during a furlough period, 

affected employees must be placed in a furlough status and ordered not to attend the 

scheduled training. 

3. May employees take other jobs during a period designated as furlough time off?

A. While on furlough time off, an individual remains an employee of the Federal 

Government. Therefore, executive branch-wide standards of ethical conduct and rules 

regarding outside employment continue to apply when an individual is furloughed 

(specifically, the executive branch-wide standards of ethical conduct at 5 CFR part 2635). In 

addition, there are specific statutes that prohibit certain outside activities, and agency-specific 

supplemental rules that require prior approval of, and sometimes prohibit, outside 

employment. Therefore, before engaging in outside employment, an employee should review 

these regulations and then consult his or her agency ethics official to learn if there are any 

agency-specific supplemental rules governing the employee. (Also, see the Office of 

Government Ethics’ March 13, 2013, legal advisory entitled, “A reminder that ethics laws 

and regulations continue to apply to Federal Government employees during furlough 

periods.”)

4. May an employee work during a period designated as furlough time off to earn credit 

hours under a flexible work schedule?

A. No. An employee may not work to earn credit hours during hours and/or days designated 

as furlough time off.

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5. May an employee work during a period designated as furlough time off to accumulate 

religious compensatory time off hours for religious observances? 

A. No. An employee may not work during a period designated as furlough time off, even to 

accrue religious compensatory time. 

6. What is the effect of an agency ordering an employee to work during scheduled 

furlough hours?

A. If an agency official orders an employee to work during scheduled furlough hours (e.g., to 

respond to an emergency), the assignment of work cancels the employee’s furlough status for 

the duration of the ordered work, and such work would be subject to normal compensation 

requirements.

D. Pay 

1. When an employee’s pay is insufficient to permit all deductions to be made because 

furlough time off occurs in the middle of a pay period and the employee receives a 

partial paycheck, what is the order of withholding precedence?

A. Agencies will follow the guidance at 

http://www.chcoc.gov/transmittals/TransmittalDetails.aspx?TransmittalID=1477 to 

 determine the order of precedence for applying deductions from the pay of its civilian 

 employees when gross pay is insufficient to cover all authorized deductions. 

2. May agencies deny or delay within-grade or step increases for General Schedule and 

Federal Wage System employees during a furlough?

A. It depends on the length of the furlough. Within-grade and step increases for General 

Schedule (GS) and Federal Wage System employees are awarded on the basis of length of 

service and individual performance. Such increases may not be denied or delayed solely 

because of lack of funds. However, extended periods of nonpay status (e.g., because of a 

furlough for lack of funds) may affect the timing of such increases. For example, a GS 

employee in steps 1, 2, or 3 of the grade who is furloughed an aggregate of more than 2 

workweeks during the waiting period would have his or her within-grade increase delayed by

at least a full pay period. (See 5 CFR 531.406(b).) 

3. What issues arise with the furloughing of employees who would otherwise reach the 

biweekly cap on premium pay? 

A. Under 5 U.S.C. 5547, premium pay may not normally be paid to the extent the payment 

would cause the sum of the employee’s basic pay plus premium pay received in a biweekly 

pay period to exceed the higher of (1) the biweekly rate for level V of the Executive Schedule 

(EX-V) or (2) the biweekly rate of basic pay for GS-15, step 10 (including any applicable 

locality payment or special rate supplement). (Note: In all locality pay areas within the 

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United States, the applicable GS-15, step 10, rate is higher than the EX-V rate.) Certain 

employees regularly receive a recurring type of premium pay that causes them to reach the 

premium pay cap each biweekly pay period. For example, certain employees regularly 

receive law enforcement availability pay (LEAP), administratively uncontrollable overtime 

(AUO) pay, standby duty premium pay, or regularly scheduled firefighter overtime pay. 

The biweekly premium pay cap limits premium pay based on the aggregate sum of basic pay 

plus premium pay in a biweekly pay period. Thus, if a furlough causes basic pay to be 

reduced, it may result in an increased payment of premium pay that had been limited by the 

premium pay cap. 

If an employee is furloughed, he/she will not receive basic pay or premium pay during the 

furlough period. If the furlough is for a full pay period, then the employee will not receive 

any pay for the pay period and the biweekly premium pay cap is not an issue. 

However, there are issues if an employee who normally reaches the premium pay cap is 

furloughed for part of a pay period. The employee’s total basic pay will be reduced and, as a 

result, the uncapped amount of premium pay for the pay period will be reduced. 

(“Uncapped” refers to the amount of premium pay that would be payable if the biweekly 

premium pay cap did not apply.) If the employee was reaching the premium pay cap in a 

normal pay period and receiving less than the full amount of premium pay available under the 

given premium pay provision, the reduction of basic pay could allow otherwise blocked 

premium pay to become payable—even if the uncapped amount of premium pay is reduced. 

In fact, the employee could receive the same capped total pay while working less hours. In 

this case, a furlough would not save money and would actually reduce productivity. 

For example, consider a GS-15, step 10, criminal investigator in Washington, DC. Criminal 

investigators are entitled to LEAP equal to 25% of the investigator’s basic pay, subject to the 

biweekly premium pay cap, which can reduce or eliminate the LEAP payment. Normally, a 

GS-15, step 10, investigator would receive 0% LEAP since his/her adjusted rate of basic pay 

is already at the cap. 

x Assume the investigator is entitled to a GS-15, step 10, locality rate of $155,500 (EX-IV 

locality rate cap). The hourly rate is $74.51 and the biweekly rate is $5,960.80. Let’s say 

this investigator is furloughed for 2 workdays. The investigator’s basic pay would be 

reduced to $4,768.64 (80-16=64 hours, 64 hours x $74.51 = $4,768.64). 

x Uncapped LEAP for 80 hours of basic pay = 25% x $5,960.80 = $1,490.20 

x Uncapped LEAP for 64 hours of basic pay = 25% x $4,768.64 = $1,192.16. 

x Basic pay + uncapped LEAP = $4,768.64 + $1,192.16 = $5,960.80, which equals the 

premium pay cap. So, the investigator receives the full 25% LEAP. 

x In this example, the investigator’s hours were reduced by 16 hours out of 80 (20%), 

leaving basic pay at 80% of the normal amount. 25% LEAP x 80% of normal basic pay = 

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20% of normal basic pay for an 80-hour biweekly pay period (which would have applied 

but for the furlough). Thus, the LEAP replaced the lost basic pay exactly. 

o Uncapped LEAP decreased from $1,490.20 to $1,192.16. 

o Capped LEAP increased from $0 to $1,192.16. 

o Basic pay decreased from $5,960.80 to $4,768.64, a reduction of $1,192.16. 

o Capped LEAP increase = Basic pay decrease. 

x In this scenario, no budget savings would be realized by furloughing the investigator. 

The investigator would receive the same amount of pay while working fewer hours, 

resulting in a loss in productivity. 

An agency is not required to furlough an employee when the workings of the premium pay 

cap prevent budget savings or provide limited savings relative to the loss in productivity. As 

a general rule, an agency may selectively furlough employees, but an explanation must be 

provided to employees in the advanced written proposal notice regarding the agency’s 

justification as to why the administrative furlough is being implemented. The notice should 

contain an explanation of other employees who may not have been furloughed in that 

particular employee’s same competitive level. (See 5 CFR 752.404(b)(2).) 

For example, see the language below from Sample Notice 1—Furlough Proposal Due to 

Planned Reduction in Agency Expenditures (5 CFR Part 752): 

If other employees in your competitive level (i.e. generally, positions at the same 

grade level and classification series, the duties of which are generally interchangeable 

– see 5 CFR 351.403(a)) are not being furloughed or are being furloughed for a 

different number of days, it is because they (1) are currently in a nonpay status, (2) are 

under an Intergovernmental Personnel Act mobility assignment, (3) are on an 

assignment not otherwise causing an expenditure of funds to the agency or, (4) are in 

a position whose duties have been determined to be of crucial importance to this 

agency’s mission and responsibilities, and cannot be curtailed. [Note: These are the 

most common reasons for excluding employees from furlough. If there are other 

reasons that arise, you must include them in this listing.] 

Based on the above, in deciding which employees should be subject to an administrative 

furlough, an agency should take into account the effects of the premium pay cap and should 

address in the furlough notice the exclusion of any employees who are affected by the 

premium pay cap. 

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4. May Federal agencies require employees who are placed on administrative furlough for 

all or part of their basic workweek to work hours outside the basic workweek? 

A. Yes. An agency may assign work during hours outside the employee’s basic workweek, 

subject to any applicable agency policies or collective bargaining agreements. 

Employees are only in furlough status for designated furlough hours. Furlough status means 

the employee is placed in nonpay, nonduty status for certain hours within the employee’s tour 

of duty established for leave usage purposes (i.e., the tour of duty for which absences require 

the charging of leave). Thus, for full-time employees with a 40-hour basic workweek, 

furlough hours must be within the 40-hour basic workweek. For part-time employees, 

furlough hours must be within the employee’s part-time basic workweek based on the parttime tour of duty established for leave usage purposes. For employees on an uncommon tour 

of duty established under 5 CFR 630.210, furlough hours must be within the uncommon tour 

of duty. (See Question L.3.) 

Note: During a shutdown furlough in response to a lapse in appropriations, an agency may 

not allow an employee (unless the employee is excepted or exempt from furlough) to perform 

work outside his or her basic workweek because it would create a budgetary obligation before 

an appropriation is made, which is barred by the Antideficiency Act (31 U.S.C. 1341 et seq.). 

5. How are employees compensated when they are required to work hours outside a basic 

workweek in which they have been furloughed? 

A. Employees who are required to work hours outside of a basic workweek during which 

they have been furloughed are compensated with their rate of basic pay if overtime thresholds 

have not been met, and/or with overtime pay or compensatory time off in lieu of overtime 

pay, as appropriate, once the thresholds have been met. Normally applicable overtime rules 

apply. Most employees are subject to a 40-hour weekly overtime threshold and an 8-hour 

daily overtime threshold. Leave without pay hours (such as furlough hours) do not count as 

hours of work in applying overtime thresholds. 

As provided by 5 CFR 550.112(d)(1), an employee’s hours of work outside of his or her basic 

workweek, but occurring in the same administrative workweek as furlough hours, must be 

substituted for furlough hours in pay computations, as long as the hours of work outside the 

basic workweek do not qualify for an overtime rate on the basis of exceeding 40 hours in a 

workweek. (Note: For hours that qualify for an overtime rate on the basis of exceeding 8 

hours of work in a day, this substitution rule does not apply.) Those substituted hours are 

paid for at the rate applicable to hours in the employee’s basic workweek. After all furlough 

hours during the employee’s basic workweek are substituted for, any remaining hours of 

work are overtime hours on the basis of exceeding 40 hours in a workweek. 

Similarly, as provided by 5 CFR 550.112(d)(2), an employee’s hours of work outside of his 

or daily tour of duty, but in the same workday as furlough hours, must be substituted for such 

furlough hours in pay computations. Those hours are paid for at the rate applicable to the 

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employee’s daily tour of duty. After all furlough hours during the employee’s daily tour of 

duty are substituted for, any remaining hours of work are overtime hours on the basis of 

exceeding 8 hours in a workday (for employees subject to the 8-hour daily overtime 

threshold). 

The substitution rule in 5 CFR 550.112(d) does not change an employee’s basic workweek or 

daily tour of duty. The hours worked outside the employee’s basic workweek or daily tour of 

duty are substituted for the purpose of pay computations. Under the rule, substituted hours 

are paid at the rate “applicable to” hours in the basic workweek or daily tour of duty, even 

though the hours were worked outside those periods. This rule simply recognizes that leave 

without pay hours (such as furlough hours) do not count toward weekly and daily overtime 

thresholds. 

Examples 

For purposes of these examples, an employee with a Monday–Friday, 8-hour per day work 

schedule is required to work overtime in a workweek during which he or she also has 1 day 

(8 hours) of designated furlough time off. (As described in Question L.1., agencies have 

discretion to implement an administrative furlough to best absorb budget reductions over the 

course of the fiscal year and do not need to follow the same procedures.) 

x Example A. An employee is furloughed for 8 hours on Monday, works 8 hours per day on 

Tuesday–Friday, and is required to work 4 hours on Saturday. 

The 4 hours of work on Saturday are substituted for 4 of the furlough hours on Monday and 

paid at the rate applicable to the employee’s basic workweek (i.e., basic rate), consistent with 

5 CFR 550.112(d)(1). The employee cannot receive overtime pay, or compensatory time off 

in lieu of overtime pay, for the 4 hours of work on Saturday. 

x Example B. An employee is furloughed for 8 hours on Monday, works 8 hours per day on 

Tuesday–Friday, and is required to work 4 additional hours on Friday evening after 

completing his 8-hour daily tour of duty. 

The additional 4 hours of work on Friday evening are beyond the 8-hour daily overtime pay 

threshold and the employee is entitled to an overtime rate for those hours based on 5 U.S.C. 

5542(a). The substitution rule in 5 CFR 550.112(d)(1) bars paying an overtime rate for 

substitutable hours outside the basic workweek “on the basis of exceeding 40 hours in a 

workweek.” However, the 40-hour overtime pay threshold is not the basis for paying an 

overtime rate for the 4 additional hours of work on Friday evening. Since the 8-hour 

overtime pay threshold is being used, those 4 hours are not substituted for the Monday 

furlough hours in pay computations; thus, an overtime rate applies. If appropriate, the 

employee may receive compensatory time off in lieu of overtime pay for the 4 additional 

Friday hours under the normal rules governing compensatory time off. 

x Example C. An employee is furloughed for 8 hours on Monday and works 8 hours per day 

DLA Administrative Record for FY 2013 Furlough Appeals 027
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on Tuesday–Friday. The employee is required to work 4 hours on Monday evening during 

hours outside of his daily tour of duty. 

For purposes of pay computations, the 4 hours of work on Monday evening are substituted 

for 4 hours of furlough time off taken during the employee’s daily tour of duty on Monday 

and paid for at the rate applicable to the employee’s daily tour of duty (i.e., basic rate), 

consistent with 5 CFR 550.112(d)(2). The employee cannot receive overtime pay, or 

compensatory time off in lieu of overtime pay, for the 4 hours worked on Monday evening 

because the hours are not overtime hours. 

Note 1: The above scenarios assume the employee’s administrative workweek and workdays 

are based on calendar days. The administrative workweek can be based on any 24-hour 

period. (See 5 CFR 610.102.) That would affect application of 5 CFR 550.112(d), which is 

based on the applicable “administrative workweek” and “workday.”

Note 2: For employees on flexible or compressed work schedules, the “basic work 

requirement” is generally equivalent to the “basic workweek.” However, no hour within the 

basic work requirement can be an overtime hour, even if those basic work requirement hours 

exceed 8 hours of work in a day or 40 hours of work in a week. For example, if an employee 

on a flexible or compressed work schedule has a 9-hour basic work requirement on a given 

day, only hours of work outside the 9-hour basic work requirement could be overtime hours. 

In other words, while hours of work (including any paid time off but excluding hours in 

nonpay status) within the basic work requirement count as hours of work in applying the 8-

hour daily and 40-hour weekly overtime thresholds, only hours of work outside the basic 

work requirement may receive an overtime rate. Hours outside the daily or weekly basic 

work requirement are substituted, as appropriate, for furlough hours under the rules in 5 CFR 

550.112(d). For example, if an employee is placed in furlough status during a 9-hour daily 

basic work requirement and works 4 hours outside the basic work requirement on that same 

day, those 4 hours would be substituted and paid at the rate for basic work requirement hours. 

 An employee on a flexible work schedule may have the option to earn credit hours by 

working hours outside the basic work requirement. The rules governing credit hours remain 

applicable in the context of an administrative furlough. See Questions C.4., D.6., and E.1. 

for additional information on earning and using credit hours. 

6. May an employee on a flexible work schedule earn credit hours by working during a 

week or on a day when the employee is furloughed? 

A. During a week or on a day when an employee is furloughed during certain basic work 

requirement hours, the employee may earn credit hours by electing to work in excess of his or 

her basic work requirement, subject to all legal requirements and applicable agency policies 

or collective bargaining agreements. An employee may not earn credit hours by working 

during designated furlough hours within the employee’s basic work requirement. (See 

Question C.4.) Also, an employee may not use previously earned credit hours during 

furlough hours. (See Question E.1.) 

DLA Administrative Record for FY 2013 Furlough Appeals 028
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The substitution rule in 5 CFR 550.112 may not be applied to credit hours—that is, the rule 

cannot be used to convert earned credit hours into paid hours that substitute for furlough 

hours in pay computations. 

E. Leave and Other Time Off 

1. May an employee take paid leave or other forms of paid time off (e.g., annual, sick, 

court, or military leave, leave for bone marrow or organ donor leave, credit hours 

earned, any compensatory time off earned, or time off awards) instead of taking 

administrative furlough time off? 

A. No. During an administrative furlough, an employee may not substitute paid leave or 

other forms of paid time off for any hours or days designated as furlough time off. 

2. Can agencies furlough employees who are on approved leave without pay (LWOP) 

during a time when administrative furloughs are being conducted for other employees? 

A. Agencies have discretion in determining whether to furlough employees who are in 

LWOP status, since both furloughs and LWOP are periods of nonpay status. Employees may 

already be scheduled for LWOP for a variety of reasons and for various lengths of time on 

either a continuous or discontinuous basis. An employee’s LWOP may or may not fully 

encompass the period during which administrative furloughs are being conducted for other 

employees in the same organization. For example, for one employee, a continuous 1-year 

period of leave without pay to accompany a military spouse overseas may encompass the 

entire period during which administrative furloughs are being conducted in an employee’s 

organization, while another employee’s continuous LWOP may end during that period. 

Other employees may be scheduled to take LWOP on a regular but discontinuous basis under 

the Family and Medical Leave Act. (See Question E.3.) 

Agencies are responsible for determining (1) whether employees already scheduled for 

LWOP during a period when administrative furloughs are being conducted will be subject to 

furlough and (2) the hours of furlough required of such employees. If an agency decides to 

place an employee in furlough status during hours that were originally scheduled to be 

LWOP, all applicable procedural requirements must be met, including a furlough notice. 

3. May an employee take LWOP under the Family and Medical Leave Act (FMLA) 

during a time when administrative furloughs are being conducted for other employees? 

A. Yes. An employee may take LWOP under FMLA during a time when administrative 

furloughs are being conducted for other employees in the same organization, subject to the 

conditions in 5 U.S.C. 6382. (See Question E.2.) However, if an employee is placed in 

furlough status during hours that were previously scheduled to be LWOP under FMLA, those 

furlough hours will no longer be considered to be LWOP under FMLA. Furlough hours will 

not count toward the employee’s 12-week FMLA leave entitlement. An employee may not 

later substitute paid leave for furlough hours. 

DLA Administrative Record for FY 2013 Furlough Appeals 029
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As explained in Question E.2., agencies are responsible for determining the extent to which 

employees with scheduled LWOP (including LWOP under FMLA) are placed in furlough 

status. If employees are placed in furlough status instead of LWOP under FMLA, all 

applicable procedural requirements must be met, including a furlough notice. 

4. Does a furlough affect the accrual of annual leave and sick leave? 

A. If an employee is furloughed (i.e., placed in nonpay status) for part of a biweekly pay 

period, the employee’s leave accrual will generally not be affected for that pay period. 

However, the accumulation of nonpay status hours during a leave year can affect the accrual 

of annual leave and sick leave over a period of time. (See 5 CFR 630.208 and Notes 1 and 2 

below.) For example, when a full-time employee with an 80-hour biweekly tour of duty 

accumulates a total of 80 hours of nonpay status from the beginning of the leave year (either 

in one pay period, or over the course of several pay periods), the employee will not earn 

annual and sick leave in the pay period in which that 80-hour accumulation is reached. If the 

employee again accumulates 80 hours of nonpay status, he or she will again not earn leave in 

the pay period in which that new 80-hour total is reached. At the end of the leave year, any 

accumulation of nonpay status hours of less than 80 hours is zeroed out so that the 

accumulation of nonpay status hours for the next leave year starts at zero. 

For part-time employees, the rule blocking accrual of leave based on the accumulation of 

nonpay status hours (5 CFR 630.208) does not apply. Instead, leave accrual for part-time 

employees is prorated based on hours in a pay status in each pay period; thus, time in nonpay 

status reduces leave accrual in each pay period containing such time (5 CFR 630.303 and 5 

U.S.C. 6307). 

Also, please see OPM’s fact sheet on the Effect of Extended Leave Without Pay (LWOP) (or 

Other Nonpay Status) on Federal Benefits and Programs, which has a section entitled, 

“Accrual of annual and sick leave.”

Note 1: The term “nonpay status” refers to period during which an employee is absent from 

his or her tour of duty established for leave usage purposes and receives no pay for such 

absence. Furlough is one type of nonpay status. 

Note 2: The term “leave year” is defined as the period beginning on the first day of the first 

full biweekly pay period in a calendar year and ends on the day immediately before the first 

day of the first full biweekly pay period in the following calendar year. (For example, for 

employees on the standard biweekly payroll cycle, the 2013 leave year is January 13, 2013, 

through January 11, 2014.) (See fact sheet at http://www.opm.gov/policy-data-oversight/payleave/leave-administration/fact-sheets/leave-year-beginning-and-ending-dates/.) 

Note 3: For full-time employees with an uncommon tour of duty under 5 CFR 630.210, the 

accumulation limit used in applying 5 CFR 630.208 is the number of hours in the uncommon 

tour of duty for a biweekly pay period. 

DLA Administrative Record for FY 2013 Furlough Appeals 030
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5. May an employee who takes furlough hours off be permitted to substitute annual leave 

retroactively for furlough hours taken, if the agency finds sufficient funds to cover the 

hours the employee was in a furlough status? 

 

A. Generally no. However, if an employee has proactively taken more than the required 

number of furlough hours under an agency’s phased furlough plan prior to the agency 

cancellation of the furlough, the employee may retroactively cancel excess furlough hours 

and substitute annual leave for those hours, as determined by the agency. (See B-219211, 

December 9, 1985.) For example, an agency’s furlough plan requires each employee to take 

176 furlough hours (22 days) between April and September. The agency requires the 

employee to take 8 furlough hours off each week in the month of April (for a total of 32 

furlough hours (4 days)) and provides the employee with an option of when to take his/her 

remaining furlough hours off at a time of the employee’s choosing, but no later than the end 

of September. If the employee takes all 176 furlough hours off (22 days) in April and the 

agency cancels the furlough on May 1 due to improved financial conditions, the employee 

would have taken 144 furlough hours more than what was needed (176 hours (22 days) - 32 

hours (4 days)). Upon the determination to cancel the furlough, the agency must decide how 

to handle the 144 furlough hours (18 furlough days) off the employee has taken ahead of 

schedule in accordance with internal agency procedures and any applicable collective 

bargaining agreement. Any annual leave substituted for furlough hours would be calculated 

at the same compensation rate the employee would have received had he or she used annual 

leave at that time. 

Note: This matter may be subject to collective bargaining for union-represented employees 

to the extent an agency has discretion to retroactively substitute annual leave for furlough 

hours taken. 

6. May an employee who takes furlough hours off be granted excused absence to 

substitute retroactively for the furlough hours taken, if the agency finds sufficient funds 

to cover the hours the employee was in a furlough status? 

 

A. Agencies have the discretionary authority to determine the situations in which an 

employee may be excused from duty without loss of pay or charge to leave in accordance 

with internal agency policy and any collective bargaining agreement. However, agencies are 

not required to provide excused absence unless specifically required by statute or Presidential 

directive. For example, if an employee has proactively taken more than the required number 

of furlough hours under an agency’s phased furlough plan prior to the agency cancellation of 

the furlough, the agency is not required to provide excused absence for the excess furlough 

hours, as determined by the agency. (See B-219211, December 9, 1985.) If the agency 

decides to cancel certain furlough hours and substitute excused absence, the excused absence 

should be provided to all similarly situated employees. Any retroactive substitution of 

excused absence would be calculated at the same compensation rate the employee would 

have received had he or she used annual leave at that time. 

Note: This matter, like others involving the impact and implementation of furloughs, may be 

DLA Administrative Record for FY 2013 Furlough Appeals 031
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subject to collective bargaining for union-represented employees. 

F. Holidays 

1. May employees be administratively furloughed on a holiday? 

A. Employees may be furloughed for periods of time that include holidays. However, an 

agency should select the furlough days off on programmatic and administrative grounds that 

are unrelated to the fact that the period includes a holiday. For example, an agency may not 

properly furlough employees for a 3-day period, the middle of which is a holiday, for the sole 

purpose of saving 3 days’ pay while losing only 2 days of work. (See Comptroller General 

opinion B-224619, August 17, 1987.) Neither would it be proper to furlough an employee 

solely on a holiday. (See Comptroller General opinion B-222836, May 8, 1986.) 

2. If employees have a designated administrative furlough day off on the last workday 

before a holiday or the first workday after a holiday (but not on both days), will they be 

paid for the holiday? 

A. Yes. The general rule is that an employee is entitled to pay for a holiday so long as he or 

she is in a pay status on either the workday preceding a holiday or the workday following a 

holiday. The employee is paid for the holiday based on the presumption that, but for the 

holiday, the employee would have worked. (Note: A holiday should not be the first or last 

day of the period covered by a furlough.) 

3. If employees have a designated administrative furlough day off on the last workday 

before a holiday and the first workday after a holiday, will they be paid for the holiday? 

A. No. If a furlough includes both the last workday before the holiday and the first workday 

after the holiday, the employee is not entitled to pay for the holiday because there is no longer 

a presumption that, but for the holiday, the employee would have worked on that day. (See 

Comptroller General opinion B-224619, August 17, 1987.) Agencies that allow employees to 

choose their furlough days off should explain that the employee will not be paid for the 

holiday if the employee chooses to take a furlough day off both before and after the holiday. 

G. Benefits 

1. How does an administrative furlough impact the Federal Employees Health Benefits 

Program? 

A. Please see Section S (Federal Employees Health Benefits Program).

DLA Administrative Record for FY 2013 Furlough Appeals 032
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2. Will an employee’s Federal Flexible Spending Account Program (FSAFEDS) be 

impacted during an administrative furlough? 

A. The employee’s FSAFEDS coverage continues, and allotments made by the employee 

continue if the employee’s salary in each pay period is sufficient to cover the deduction(s). If 

the employee’s salary is insufficient to cover his or her allotment(s), then incurred eligible 

health care expenses will not be reimbursed until the allotments are successfully restarted (in 

which case the remaining allotments would be recalculated over the remaining pay periods to 

match the employee’s annual election amount). Incurred eligible dependent care expenses 

may be reimbursed up to whatever balance is in the employee’s dependent care account, as 

long as the expenses incurred allow the employee (or employee’s spouse if married) to work, 

look for work or attend school full-time. Once dependent care allotments are successfully 

restarted, remaining allotments would be recalculated over the remaining pay periods to 

match the employee’s annual election amount. 

3. How does an administrative furlough impact the Federal Employees’ Group Life 

Insurance (FEGLI) Program? 

A. Please see Section T (Federal Employees’ Group Life Insurance Program). 

4. Will an employee continue to be covered under the Federal Dental and Vision 

Insurance Program (FEDVIP) during an administrative furlough? 

A. Yes. Just as with scheduled LWOP, if BENEFEDS is unable to take the necessary 

premium deduction from an employee’s pay, BENEFEDS collects premium up to twice the 

biweekly amount from the next full pay period to make up for the missed premium 

deduction. If the furlough continues for more than two consecutive pay periods, BENEFEDS 

will mail a direct bill to the employee. The enrollee should pay premiums directly billed to 

him/her on a timely basis to ensure continuation of coverage. 

5. Will an employee continue to be covered under the Federal Long Term Care Insurance 

Program (FLTCIP) during an administrative furlough? 

A. Yes, eligible claims will continue to be paid. Coverage will terminate if premiums are not 

paid. If the contractor does not receive premium for two or fewer pay periods, they will 

adjust future premium deductions, increasing by no more than $50 per pay period to recover 

the missed premiums. Three consecutive pay periods of no premium will result in the 

contractor billing the participant directly. 

The employee also has the option to change to direct billing or to payment via electronic 

funds transfer (EFT). If premiums are not collected or a final bill is not paid within a 30 day 

grace period, FLTCP will send a termination letter. The employee has 35 days from the date 

of the letter to pay the premium; otherwise the employee will be disenrolled retroactively to 

the last pay period in which premium was paid. 

DLA Administrative Record for FY 2013 Furlough Appeals 033
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6. How does a furlough affect retirement annuity benefits? 

A. Generally, furloughs will not affect an annuity benefit under the Civil Service Retirement 

System (CSRS) or the Federal Employees’ Retirement System (FERS). 

The amount of a CSRS or FERS annuity paid by OPM is based primarily on the amount of 

creditable service an employee performs and the employee’s high-3 average salary. Both 

CSRS and FERS allow service credit for up to 6 months of nonpay status in any calendar 

year. If a furlough period does not cause an employee to be in a nonpay status for more than 

6 months in a calendar year, the furlough period will be included as creditable service in 

determining the employee’s total creditable service used in the annuity computation. If the 

total amount of time an employee spends in a nonpay status in a calendar year exceeds 

6 months, the amount of nonpay status in excess of 6 months in the calendar year will not be 

creditable for retirement purposes. 

The high-3 average salary used to compute CSRS and FERS annuities is the largest annual 

rate resulting from averaging an employee’s rates of basic pay in effect over any period of 

3 consecutive years of creditable civilian service, with each rate weighted by the length of 

time it was in effect. If a period of nonpay status (such as a furlough) that is creditable for 

retirement occurs during the 3-year period used to compute the high-3 average salary, the loss 

of actual pay during that nonpay status period generally would have no effect on the high-3 

computation. The basic pay rate in effect during that nonpay status period would be used in 

the high-3 average salary calculation. For example, if an employee whose annual rate of 

basic pay is $85,000 is placed in a furlough status for two weeks and that 2-week period falls 

in the employee’s average salary period, that 2-week furlough period will be credited in the 

high-3 average salary calculation using the $85,000 annual rate of basic pay that was in effect 

during the furlough period. In this example, the loss of actual pay (or earnings) during that 

period is not material in the high-3 average salary calculation. 

Basic pay for retirement includes locality pay and certain types of additional pay, such as law 

enforcement availability pay (LEAP), administratively uncontrollable overtime (AUO) pay, 

standby duty pay, firefighter pay (annualized salary), and market pay for physicians. These 

types of additional pay are included in the basic pay used to calculate the high-3 average 

salary during periods of creditable nonpay status as long as the authorization for the payments 

remains in effect. 

Other additional types of basic pay, however, including night shift differential and 

environmental differential for wage grade employees, and certain overtime pay for customs 

officers are included in the average salary computation only when an employee has received 

that type of pay. 

DLA Administrative Record for FY 2013 Furlough Appeals 034
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H. Employee Assistance 

1. Are employees entitled to unemployment compensation while on furlough? 

A. It is possible that furloughed employees may become eligible for unemployment 

compensation. The various State unemployment compensation requirements differ. Some 

States require a 1-week waiting period before an individual qualifies for payments. In 

general, the law of the State in which an employee’s last official duty station in Federal 

civilian service was located will be the State law that determines eligibility for 

unemployment insurance benefits. Agencies or employees should submit questions to the 

appropriate State (or the District of Columbia, Puerto Rico, or the Virgin Islands) office. The 

Department of Labor (DOL) website provides links to individual State offices at 

http://www.servicelocator.org/OWSLinks.asp. 

For additional information on Unemployment Compensation for Federal Employees (UCFE), 

see DOL’s UCFE webpage at http://workforcesecurity.doleta.gov/unemploy/unemcomp.asp, 

fact sheet at http://www.dol.gov/sequestration/ucfe.pdf, and frequently asked questions at 

http://www.dol.gov/sequestration/ucfe-faqs.pdf. 

2. What resources are available if a Federal employee needs financial assistance during a 

furlough period? 

A. Some agency employee assistance programs (EAPs) include financial consultation 

services. In addition, employees may want to contact their financial institution or credit 

union or learn about their options through the Thrift Savings Plan (http://www.tsp.gov). The 

Federal Retirement Thrift Investment Board, which administers TSP, has posted guidance 

regarding the effect of nonpay status on TSP accounts at www.tsp.gov/PDF/formspubs/oc95-

4.pdf, and specific guidance regarding the March 1, 2013 sequester at 

https://www.tsp.gov/PDF/formspubs/oc13-7.pdf, and can be reached at 1-877-968-3778 for 

additional information. 

3. Can I take a TSP loan while I’m furloughed? What is the effect of an administrative 

furlough on Thrift Savings Plan (TSP) contributions, investments, and loans? 

A. Agencies and employees should refer to the TSP website (http://www.tsp.gov) or contact 

their agency representative for information. Specifically, the Federal Retirement Thrift 

Investment Board, which administers TSP, has posted guidance regarding the effect of 

nonpay status on TSP accounts at www.tsp.gov/PDF/formspubs/oc95-4.pdf, and specific 

guidance regarding the March 1, 2013 sequester at 

https://www.tsp.gov/PDF/formspubs/oc13-7.pdf, and can be reached at 1-877-968-3778 for 

additional information. 

DLA Administrative Record for FY 2013 Furlough Appeals 035
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I. Service Credit for Various Purposes 

1. Is being furloughed or on leave without pay (LWOP) considered a break in service?

A. No, both mean the employee is in a nonpay, nonduty status for those days/hours. 

However, an extended furlough or extended LWOP may affect the calculation of creditable 

service for certain purposes.

2. To what extent does nonpay status affect Federal employee benefits and programs?

A. The effects of a nonpay status (which includes furlough, leave without pay, absence 

without leave, and suspension) on Federal employee benefits and programs vary based on 

current law and regulation. For additional information, see OPM’s fact sheet on the “Effect 

of Extended Leave Without Pay (or Other Nonpay Status) on Federal Benefits and Programs”

at http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/factsheets/effect-of-extended-leave-without-pay-lwop-or-other-nonpay-status-on-federalbenefits-and-programs/.

J. Federal Employees on Military Duty 

1. Will employees continue to receive a reservist differential payment (5 U.S.C. 5538) if 

they are affected by an administrative furlough from their Federal civilian position 

while on active duty? 

A. It depends. In computing a reservist differential, the employing agency must compare the 

employee’s projected civilian basic pay to the allocated military pay and allowances for each 

civilian pay period. If an employee is affected by a furlough from his or her Federal position 

while on active duty, the employing agency must reduce the employee’s projected civilian 

basic pay during any pay period in which furlough time off occurs. If the allocated military 

pay and allowances are greater than or equal to the projected civilian basic pay adjusted for 

furlough time off, no reservist differential is payable for that pay period. If the projected 

civilian basic pay (as reduced to account for furlough time off) is greater than the allocated 

military pay and allowances, the difference represents the unadjusted reservist differential. 

2. Will there be an impact on an employee’s General Schedule or Federal Wage System 

within-grade increases (WGI) waiting period if the employee is affected by an

administrative furlough while in an Absent – Uniformed Service status? 

A. No. A furlough has no impact on an employee’s General Schedule or Federal Wage 

System WGI waiting period if the employee is affected by a furlough while in an Absent –

Uniformed Service status (i.e., Nature of Action Code 473, which is used when the employee 

has restoration rights). An absence for the purpose of engaging in military service is 

creditable service in the computation of waiting periods for successive WGIs when an 

employee returns to a pay status through the exercise of a restoration right provided by law, 

Executive order, or regulation. (See 5 CFR 531.406(c)(1)(i) and 5 CFR 532.417(c)(4).) 

DLA Administrative Record for FY 2013 Furlough Appeals 036
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K. Benefits under the Federal Employees’ Compensation Act (FECA)

1. Are employees who are injured while on furlough or LWOP eligible to receive workers’ 

compensation?

A. No. Federal workers’ compensation is paid to employees only if they are injured while 

performing their duties. Employees on furlough or LWOP are not in a duty status for this 

purpose. A Federal employee who is receiving workers’ compensation payments under the 

FECA will continue to receive workers’ compensation payments during a furlough and will 

continue to be charged LWOP. 

2. How does an administrative furlough affect the compensation of an employee who is 

receiving FECA benefits and is under medical orders to work part-time?

A. When an employee is already out on total or partial wage loss benefits, FECA 

compensation continues at the usual rate. Claims for FECA compensation benefits submitted 

as a result of missing a partial day due to a furlough are not payable under the FECA. 

3. How does an administrative furlough impact the compensation of an employee who is 

receiving FECA benefits and is required to work a modified light duty schedule? 

A. FECA compensation benefits are not payable for work days lost as a result of 

administrative furlough. 

4. How does a furlough affect Continuation of Pay (COP)?

A. If an employee sustains a traumatic injury and is receiving COP before furlough days 

have been scheduled, COP should continue. However, if an employee sustains a traumatic 

injury and has already been scheduled for one or more furlough days, then there would be no 

COP entitlement for any day that the employee was not scheduled to work due to an 

administrative furlough. 

5. Are schedule awards or medical benefits affected by an administrative furlough?

A. No. Schedule award and medical benefits continue regardless.

Note to Section K: Any additional questions regarding Federal workers’ compensation benefits 

should be directed to the Division of Federal Employees’ Compensation, Office of Workers’ 

Compensation Programs, U.S. Department of Labor. See http://www.dol.gov/owcp/dfec.

DLA Administrative Record for FY 2013 Furlough Appeals 037
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L. Scheduling Furlough Time Off 

1. How should agencies schedule administrative furlough time off? Must all agencies 

follow the same procedures for furloughing employees? 

 

A. An administrative furlough will impact each agency differently depending on the extent of 

the agency’s budget reduction. Agencies have discretion to implement such a furlough to 

best absorb budget reductions over the course of the fiscal year and do not need to follow the 

same procedures. For example, an agency may furlough employees for 1 day a pay period for 

a finite period of time, designate a number of furlough hours, shut down the entire agency for 

a defined number of days, designate specific dates as furlough days off, or allow employees 

to select their own furlough time off, etc. 

2. How should agencies schedule administrative furlough time off for employees on 

flexible or compressed work schedules under an alternative work schedule (AWS) 

program? 

 A. Because the definition of a workday will vary based on the type of work schedule and/or 

appointment, it is best for an agency to develop a policy that provides equity and consistency, 

subject to all legal requirements and applicable agency policies or collective bargaining 

agreements. For ease of administration and equity, agencies may schedule furloughs for all 

employees (both alternative work schedule and regular tours of duty) in terms of hours. For 

example, in the event that all full-time employees are furloughed for 40 hours, for some 

employees the actual number of furlough days could be more or less than 5 days, depending 

on their work schedules. 

Many employees who are on flexible work schedules normally have a great deal of flexibility 

in the starting and stopping times within their basic work schedule. When furloughing 

employees with a flexible work schedule, agencies should identify specific hours during 

which the employee is in furlough status—e.g., 8:00 am–4:00 pm. Thus, if an employee is 

called into work (e.g., due to an emergency), it will be clear as to whether the hours of work 

occur during or outside scheduled furlough hours. Any work ordered during scheduled 

furlough hours cancels the furlough for those hours, and such work would be subject to 

normal compensation requirements. (See Question C.6. See also Questions D.4., D.5., and 

D.6 dealing with employees working outside basic workweek hours during a day or week in 

which they are placed in administrative furlough status.) 

3. How should agencies schedule administrative furlough time off for employees who do 

not work a standard work schedule (e.g., part-time or uncommon tour of duty)? 

A. Agencies must enact furloughs in a manner that reduces operation risks and minimizes 

impacts on agency core mission in service of the American people, but should strive to 

impact employees in an equitable manner regardless of work schedule. Furloughs of parttime or uncommon tour of duty employees must comply with the procedures of 5 CFR part 

752 or part 351, as applicable, if the employees are otherwise covered. 

DLA Administrative Record for FY 2013 Furlough Appeals 038
22 

In determining furloughs for part-time employees, agencies should consider whether or not to 

prorate furlough hours requirements based on the number of scheduled part-time work hours 

relative to a full-time work schedule of 80 hours in a biweekly pay period to achieve the same 

percentage pay reduction for both full-time and part-time employees. For example, a parttime work schedule of 64 hours per biweekly pay period would equate to 64/80 of a full-time 

work schedule, or 80 percent. This percent could then be multiplied by the number of hours 

that a full-time employee is furloughed to derive the appropriate number of furlough hours 

for the part-time employee. Thus, if a full-time employee were required to be furloughed for 

40 hours, a part-time employee with a 64-hour biweekly tour could be furloughed for 32 

hours (40 x .80 = 32). 

In the case of employees with an uncommon tour of duty, such as firefighters and 

paramedics, agencies should consider the impact that a furlough has on regular pay (in 

percentage terms), rather than the impact on hours (in percentage terms). An uncommon tour 

of duty is a tour of duty in excess of 80 hours in a biweekly pay period that is established for 

the purpose of charging leave. Thus, it includes overtime hours for which an employee 

receives regular overtime pay or standby duty premium pay. (See definition of “uncommon 

tour of duty” in 5 CFR 630.201 and 630.210.) Generally, for employees on an uncommon 

tour of duty, furlough hours will reduce regular pay by a greater percentage than the 

percentage reduction in hours. In connection with the furlough of employees with an 

uncommon tour of duty, agencies should consider whether or not the number of furlough 

hours should be set in a manner that achieves the same percentage pay reduction experienced 

by full-time employees with an 80-hour biweekly tour of duty who are covered by the same 

furlough policy. 

4. How should agencies schedule administrative furlough time off for employees who work 

on a seasonal or intermittent basis? 

A. Whether either group is called for work during an administrative furlough is discretionary 

with agencies. Seasonal employees are recalled to duty at identified periods of the year in 

accordance with pre-established conditions. Intermittent employees are non-full-time 

employees without a regularly scheduled tour of duty. 

M. Procedures—22 Workdays or Less 

1. May an agency schedule administrative furlough days consecutively and 

discontinuously (e.g., one workday per week for 15 weeks)? 

A. Yes. Nothing in law or regulation prohibits discontinuous furloughs, and they have been 

upheld by the Merit Systems Protection Board on appeal. Moreover, discontinuous furloughs 

can be advantageous to both employees and the agency by distributing the furlough days over 

time, thereby minimizing the financial impact on employees as well as lessening disruption 

of agency services to the public. 

DLA Administrative Record for FY 2013 Furlough Appeals 039
23

In AFGE, Local 32 and OPM, 22 FLRA 307 (1986), the Federal Labor Relations Authority 

held that a proposal giving the furloughed employee the right to determine whether his/her 

furlough was to be continuous or discontinuous is a negotiable 5 U.S.C. 7106(b)(3) 

“appropriate arrangement.” 

For ease of administration and equity, agencies may also schedule furloughs for all 

employees (both alternative work schedule and regular tours of duty) in terms of hours. For 

example, all full-time employees would be furloughed for 40 hours, even though for some 

employees the actual number of furlough days could be more or less than 5 days. 

2. How is an administrative furlough documented? 

A. Agencies must prepare an SF-50, “Notification of Personnel Action,” for each employee 

subject to furlough (or a List Form of Notice may be prepared for a group of employees who 

are to be furloughed on the same day or days each pay period). Chapters 15 and 16 of The 

Guide to Processing Personnel Actions provide complete guidance on documenting a 

furlough. 

3. If a discontinuous administrative furlough extends for more than 30 calendar days, is it 

a furlough covered by adverse action procedures in 5 CFR part 752, or is it covered by 

the reduction in force (RIF) procedures of 5 CFR part 351? 

A. Based on the definition of “day” as “calendar day” (5 CFR 210.102 and 752.402), OPM 

has determined that 22 workdays equate to 30 calendar days for adverse action purposes for 

employees. Thus, a discontinuous furlough of 22 workdays or less would be covered by 

adverse action procedures, and one of more than 22 workdays would be covered by the RIF 

procedures of 5 CFR part 351. (If a holiday is included in a furlough of 22 consecutive

workdays, the furlough might equate to more than 30 calendar days. For example, the month 

of November has two holidays: Veterans Day and Thanksgiving Day. Therefore, the number 

of calendar days will be extended beyond 30 by two days.) 

4. What procedural rights would apply for an administrative furlough of 30 calendar days 

or less for employees covered under 5 CFR part 752? 

A. For a short furlough of a covered employee, the law (5 U.S.C. 7513) gives a covered 

employee the following rights: 

x At least 30 calendar days advance written notice by the agency stating the specific reasons 

for the proposed action. (Typically, the reasons for the action would involve a lack of 

work or funds.) The 30 calendar day period begins upon an employee’s receipt of the 

written notice. Therefore, agencies should plan accordingly to allow time for mailing the 

notice when hand-delivery is not possible. (See Sample Notice 1 for proposal to furlough 

and Sample Notice 2 for decision to furlough.) 

x At least seven calendar days for the employee to answer orally and in writing to the 

DLA Administrative Record for FY 2013 Furlough Appeals 040
24

proposal notice and to furnish documentary evidence in support of his or her answer. (A 

summary of any oral answer must be made and maintained by the agency.) 

x The right of the employee to be represented by an attorney or other representative. 

x A written decision by the agency with the specific reasons for its action at the earliest 

time practicable. 

x The right to appeal the agency’s action to the Merit Systems Protection Board. 

In addition, OPM’s regulations (5 CFR 752.404) require that the agency inform the employee 

of the right to review the material it relied on to support the reasons for its action. The 

agency must designate an oral reply official who can either make or recommend a decision, 

and must issue its decision at or before the effective date of the action. The regulations 

(5 CFR 752.405) also provide that where applicable, the affected employee may elect to 

grieve under a negotiated grievance procedure (NGP) or appeal to the Merit Systems 

Protection Board, but not both. 

Note: Under 5 CFR 752.404(b)(2), if the agency is furloughing some, but not all, employees 

in a competitive level, the notice of proposal must state the basis for selecting the particular 

employee as well as the reasons for the furlough. Agencies who anticipate furloughing some, 

but not all employees, should ensure the accuracy of established competitive levels in order 

to meet their obligations under this regulation. In general, the term competitive level refers to 

positions at the same grade level and classification series, the duties of which are 

interchangeable (see 5 CFR 351.403(a)). Where bargaining unit employees are concerned, 

additional procedural rights may be provided by their negotiated agreement. 

Adverse action procedures in 5 CFR part 752, subpart F, covering Senior Executive Service 

(SES) career appointees and certain SES limited term or emergency employees do not apply 

to short furloughs because those procedures provide only for removal from the civil service 

or suspension for more than 14 days based upon misconduct, neglect of duty, malfeasance or 

failure to accept a directed reassignment or to accompany a position in a transfer of function. 

4a. What supporting material must be made available for review by employees to support 

an administrative furlough action as required under 5 CFR 752.404? 

A. Since decisions on whether to conduct an administrative furlough and the length of any 

furlough are based on each agency’s unique circumstances, each agency would need to 

identify the appropriate documentation that supports its own particular reasons for any 

administrative furlough action. Because the reasons and methods to furlough may vary from 

agency to agency, (e.g. downsizing, reduced funding, lack of work, or any other budget 

situation) supporting documentation may also vary. 

While it is the responsibility of each agency to make an independent determination of 

supporting documentation for any administrative furlough action due to sequestration, 

potential general documentation related to sequestration could include, but is not limited to: 

DLA Administrative Record for FY 2013 Furlough Appeals 041
25 

1) Balanced Budget and Emergency Deficit Control Act of 1985 

2) Budget Control Act of 2011 - http://www.gpo.gov/fdsys/pkg/BILLS112s365enr/pdf/BILLS-112s365enr.pdf, 

3) American Taxpayer Relief Act - http://www.gpo.gov/fdsys/pkg/BILLS112hr8enr/pdf/BILLS-112hr8enr.pdf, 

4) OMB Memorandum M-13-03, “Planning for Uncertainty with Respect to Fiscal Year 

2013 Budgetary Resources,” dated January 14, 2013 - 

http://www.whitehouse.gov/sites/default/files/omb/memoranda/2013/m-13-03.pdf, 

5) OMB Memorandum M-13-05, “Agency Responsibilities for Implementation of 

Potential Joint Committee Sequestration,” dated February 27, 2013 - 

http://www.whitehouse.gov/sites/default/files/omb/memoranda/2013/m-13-05.pdf, 

and 

6) OMB Report to the Congress on the Joint Committee Sequestration for Fiscal Year 

2013, dated March 1, 2013 - 

http://www.whitehouse.gov/sites/default/files/omb/assets/legislative_reports/fy13omb

jcsequestrationreport.pdf 

4b. What procedural rights apply to employees who are veterans covered under 5 U.S.C. 

chapter 75 and 5 CFR part 752 for an administrative furlough of 30 calendar days or 

less? 

A. For a short furlough of a covered veteran employee, the law (5 U.S.C. 7513) gives a 

covered veteran employee the same procedural rights as other covered employees as 

explained in Question M.4. Employees should consult with their agency human resources 

office to determine whether they are covered by 5 U.S.C. 7513 and what procedures may 

apply to them. 

5. What procedures are applicable to members of the Senior Executive Service affected by 

an administrative furlough of 30 calendar days or less? 

A. Under SES furlough regulations at 5 CFR part 359, subpart H, an agency need not use 

competitive procedures in selecting SES appointees to be furloughed for 30 calendar days or 

less, or for 22 workdays or less if the furlough does not cover consecutive days; however, the 

agency must provide career SES appointees (other than reemployed annuitants) a 30-day 

advance written notice of a furlough of any length. The written notice must tell the appointee 

the reason for the furlough; the expected duration of the furlough and the effective dates; the 

basis for selecting the appointee when some but not all SES appointees in a given 

organizational unit are being furloughed; the location where the appointee may inspect the 

regulations and records pertinent to the action; the reason, if the notice period is less than 30 

calendar days; and the appointee’s appeal rights to the Merit Systems Protection Board. For a 

probationer, the notice should also explain the effect (if any) on the duration of the 

probationary period. However, the full notice period may be shortened, or waived, in the 

event of unforeseeable circumstances, such as sudden emergencies requiring immediate 

curtailment of activities. This regulation does not require that appointees be afforded an 

DLA Administrative Record for FY 2013 Furlough Appeals 042
26 

opportunity to respond or that agencies issue a separate decision notice. A career appointee 

(other than a reemployed annuitant) who has been furloughed and believes 5 CFR part 359, 

subpart H, or the agency’s procedures have not been correctly applied may appeal to the 

Merit Systems Protection Board under provisions of the Board’s regulations.

SES noncareer, limited term and limited emergency appointees and reemployed annuitants 

holding career SES appointments are not covered by 5 CFR part 359, subpart H, and may be 

furloughed under agency designated procedures, which need not include a 30-day advance 

written notice, an opportunity to respond, or a separate decision notice. 

6. What procedures and appeal rights are applicable for probationers, employees under 

temporary appointments in the competitive service, employees who are nonpreference 

eligible employees in the excepted service with less than 2 years of continuous service, 

Schedule C employees, and others not covered by 5 U.S.C. chapter 75 but also affected 

by an administrative furlough? 

A. There are no mandatory procedures; however, agencies should ensure that all 

administrative procedures required by negotiated agreements or internal personnel policies 

are followed, subject to any exceptions to those procedures that would apply in the event of 

an administrative furlough. 

6a. What if an agency initiates an administrative furlough for a probationer, but the 

individual satisfactorily completes their probationary period before furlough days are 

taken or completed?

A. Once a probationer satisfactorily completes the required probationary period and meets 

the definition of “employee” under 5 U.S.C. 7511, the employee is entitled to the same 

procedural rights as other covered employees as explained in Question M.4. 

Before any furlough days are taken after the individual has become an “employee” under 

5 U.S.C. 7511, the agency should provide: at least 30 calendar days advance written notice; 

at least 7 calendar days for the employee answer orally and in writing; the right of the 

employee to be represented by an attorney or other representative; a written decision; and the 

right of the employee to appeal the agency’s action to the Merit System Protection Board. 

See Question M.4. for additional information on these procedural rights. 

7. How do agencies implement an administrative furlough for administrative law judges? 

A. 5 U.S.C. 7521 provides that adverse action furloughs of 30 calendar days or less may be 

taken against an administrative law judge “only for good cause established and determined by 

the Merit Systems Protection Board on the record after opportunity for hearing before the 

Board.” The Merit Systems Protection Board has adopted procedures for implementing such 

an action, which are described in 5 CFR 1201.137-141. 

8. How should the decision letter for an administrative furlough be framed if the agency 

DLA Administrative Record for FY 2013 Furlough Appeals 043
27 

has not set a specific number of furlough days? 

A. While it is desirable when possible to inform the affected employee of a specific number 

of furlough days in the decision letter, the agency needs only to set out the maximum time 

that may be involved, so employees have as much information as possible. 

9. If an employee decides to challenge a discontinuous administrative furlough, from what 

point would the time for appeal to the Merit Systems Protection Board run? 

 A. Employees must file an appeal within 30 days after the effective date of their first furlough 

day, or 30 days after the date of their receipt of the decision notice, whichever is later. 

10. May an agency provide an employee electronic notice of a furlough action? 

A. Agencies that issue furlough notices should consult with their respective General 

Counsels to ensure each step of the process is consistent with regulatory and legal 

requirements. If an agency determines to electronically notify affected employees of a 

furlough action, OPM recommends that the agency include each employee’s name, address, 

and/or e-mail address on both the proposal and decision notifications so that it is clear that an 

employee is receiving personal notification. Agencies should also consider including in the 

body of the electronic correspondence, the requirement that the employee provide an email 

acknowledgement of receipt. If an agency doesn’t receive a requested acknowledgement of 

receipt of an e-mail notification, it should consider delivering a paper copy of the proposal 

and/or decision notifications to the employee at his or her home address by registered mail 

with a return receipt requested. Similarly, agencies must deliver hard copy furlough notices 

to those employees without agency email access. 

Additionally, OPM recommends that agencies consider informing employees in advance of 

when and how the furlough notices will be issued and providing a contact person who can 

confirm whether or not an employee is subject to the furlough and answer questions. 

Finally, agencies with bargaining unit employees are reminded that they must provide notice 

and opportunity to bargain over negotiable procedures and appropriate arrangements to any 

unions representing their employees. 

11. What are an agency’s regulatory obligations in providing an appellant the Merit 

Systems Protection Board (MSPB) appeal information in the adverse action furlough 

decision notice? 

A. As summarized in the April 11, 2013, Federal Register 

(http://www.gpo.gov/fdsys/pkg/FR-2013-04-11/pdf/2013-08503.pdf) an agency must satisfy 

the obligation to provide a copy of the MSPB appeal form when issuing a decision notice. 

Providing this MSPB appeal hyperlink form electronically (https://e-appeal.mspb.gov/) will 

typically satisfy the requirement of ensuring that employees subject to a decision appealable 

to MSPB will have effective access to the MSPB regulations and appeal form. However, if 

DLA Administrative Record for FY 2013 Furlough Appeals 044
28

the employee informs the agency that he or she lacks Internet access, the agency is required to 

take steps to ensure that the employee has actual access to the MSPB’s regulations and the 

appeal form, including providing the employee with a hard copy of these documents upon the 

employee’s request. See Sample Notice 2 for sample decision notice language.

N. Procedures—More than 22 Workdays (Extended Furlough) 

1. When is an agency required to use reduction in force (RIF) procedures to 

administratively furlough employees? 

A. Agencies must follow RIF procedures for an extended furlough of more than 30 

continuous calendar days, or of more than 22 discontinuous workdays (though, importantly, a

furlough is a temporary placement in non-pay/non-duty status; it is not a permanent 

separation from service). 

2. Is there a maximum period an employee may be administratively furloughed for an 

extended period? 

A. Yes. An employee may be placed on an extended furlough only when the agency plans to 

recall the employee to his or her position within 1 year. Therefore, the furlough may not 

exceed 1 year. 

3. If an agency needs to administratively furlough employees for more than 30 calendar 

days (or more than 22 workdays), must the complete 5 CFR part 351 procedures be 

followed? 

A. Yes. The complete procedures in 5 CFR part 351 must be followed, including a 

minimum 60 days specific written notice of the furlough action. (Question 16 has additional 

information on notice requirements.) The only exception to the regular procedures involves 

assignment rights (i.e., “bump” and “retreat” rights; see question 4).

4. When does an employee who is reached for an extended furlough action during an

administrative furlough have a right of assignment to another position? 

A. An employee reached for release from the competitive level because of an extended 

furlough has assignment rights to other positions on the same basis as an employee reached 

for release as a result of other RIF actions (e.g., separation or downgrading). 

Because of the requirement in 5 CFR 351.701(a) that assignment rights apply only to 

positions lasting at least 3 months, an employee reached for an extended continuous furlough 

does not have assignment rights to a position held by another employee who is not affected 

by the furlough unless the furlough extends for 90 or more consecutive days. Also, an 

employee reached for a discontinuous extended furlough action does not have assignment 

rights to another position. 

DLA Administrative Record for FY 2013 Furlough Appeals 045
29 

The undue interruption standard could apply to an extended furlough over 90 consecutive 

days. (As defined in 5 CFR 351.203, “undue interruption” essentially means that a higherstanding employee who is otherwise qualified for the assignment may exercise the 

assignment right only if the employee is able to perform the work of the position of the 

lower-standing employee within 90 days of the assignment.) The agency must consider 

whether undue interruption would result from both (1) the displacement of a lower-standing 

employee from the competitive level affected by the furlough, and (2) the recall of both 

employees to their official positions at the end of the furlough period. 

5. Are there any other situations in which agencies may restrict employees’ assignment 

rights in an administrative furlough situation? 

A. An agency may make a temporary exception to order of release and assignment rights to 

keep the incumbent in his or her position for 90 days or less after the commencement of the 

furlough when needed to continue an activity without undue interruption. (For additional 

reasons that a temporary exception may be used, see 5 CFR 351.608(a).) 

An agency may make a continuing exception to order of release and assignment rights to 

keep the incumbent in a position that no higher standing employee can take over within 90 

days and without undue interruption to the activity. (See 5 CFR 351.607.) 

6. Some employees within a competitive area are paid from appropriated funds. Some are 

paid from a variety of other funding sources, such as trust funds, working capital, user 

fees, etc. Are employees who are paid from these other sources exempt from an 

administrative furlough and the 5 CFR part 351 process? 

A. Regardless of the source from which an employee is paid, each employee within a 

competitive area would be subject to displacement by higher standing employees within the 

same competitive area. 

7. If a program, project, or activity (PPA) takes other actions to obviate or lessen the need 

for an extended administrative furlough, how will the employees in the PPA be affected 

by the process? 

A. Even though their positions are not subject to furlough, the employees in the PPA would 

be subject to displacement by higher standing employees in other PPAs within the 

competitive area. 

8. What action is taken if an employee refuses an offer of assignment during an 

administrative furlough? 

 A. The employee is furloughed from his or her position. 

DLA Administrative Record for FY 2013 Furlough Appeals 046
30 

9. If an employee bumps or retreats to a different job as a result of an administrative 

furlough, is the employee temporarily assigned to that job? 

A. No. The employee becomes the incumbent of that job even though the furlough 

anticipates the employee’s eventual recall to his or her former job. 

10. If circumstances change and the agency is unable to recall administratively furloughed 

employees at the point specified in their extended furlough notice, what additional 

action is required? 

A. In this situation, the agency must issue those employees new notices of either an extended 

furlough or proposed RIF separation, as the situation requires. This new action must meet all 

the requirements in the 5 CFR part 351 regulations (for example, 60 days advance notice). 

11. Do these requirements also apply if an agency finds that it can recall employees before 

they have reached the administrative furlough limits specified in their notice? 

A. No. 

12. Are employees who are appointed by the President with Senate confirmation (PAS), 

Schedule C employees, and members of the Senior Executive Service (SES) covered by 

extended furlough procedures of 5 CFR part 351 during an administrative furlough? 

A. Extended furlough procedures of 5 CFR part 351 do not apply to an employee who is a 

member of the Senior Executive Service or to an employee whose appointment is required by 

Congress to be confirmed by, or made with the advice and consent of the Senate, except a 

postmaster. All Schedule C employees are covered by part 351 except those under 

appointments of 1 year or less who have less than 1 year of service. 

13. What procedures are applicable to members of the Senior Executive Service (SES) 

affected by an administrative furlough of more than 30 calendar days, or more than 22 

discontinuous workdays? 

A. Career SES members (other than reemployed annuitants) are covered by separate furlough 

procedures in 5 CFR part 359, subpart H, which provide that an agency must use competitive 

procedures in selecting SES career appointees for furloughs of more than 30 calendar days, or 

for more than 22 workdays if the furlough does not cover consecutive calendar days. SES 

regulations at 5 CFR part 359, subpart F, do not apply, but agencies may use the same 

competitive procedures they have established for SES RIF. Any competitive procedures used 

must be made known to the SES members. These career appointees are entitled to a 30-day 

advance written notice of a furlough, which must tell the appointee the reason for the 

furlough; the expected duration of the furlough and the effective dates; the basis for selecting 

the appointee when some but not all SES appointees in a given organizational unit are being 

furloughed; the location where the appointee may inspect the regulations and records 

pertinent to the action; the reason, if the notice period is less than 30 calendar days; and the 

DLA Administrative Record for FY 2013 Furlough Appeals 047
31 

appointee’s appeal rights to the Merit Systems Protection Board. For a probationer, the 

notice should also explain the effect (if any) on the duration of the probationary period. 

However, the full notice period may be shortened, or waived, in the event of unforeseeable 

circumstances, such as sudden emergencies requiring immediate curtailment of activities. 

(See, for example, http://www.opm.gov/policy-data-oversight/pay-leave/furloughguidance/#url=Shutdown-Furlough for information on shutdown furloughs.) This regulation 

does not require that appointees be afforded an opportunity to respond or that agencies issue a 

separate decision notice. A career appointee (other than a reemployed annuitant) who has 

been furloughed and believes 5 CFR part 359, subpart H, or the agency’s procedures have not 

been correctly applied may appeal to the Merit Systems Protection Board under provisions of 

the Board’s regulations.

SES noncareer, limited term and limited emergency appointees and reemployed annuitants 

holding career SES appointments are not covered by 5 CFR part 359, subpart H, and may be 

furloughed under agency designated procedures, which need not include a 30-day advance 

written notice, an opportunity to respond, or a separate decision notice. 

14. What happens to temporary employees serving under appointments limited to 1 year or 

less in extended administrative furlough situations? 

A. An agency may not retain a temporary employee in pay status to furlough a competing 

employee in the same competitive level. Temporary employees may be either separated or 

furloughed in such situations, but they are not entitled to the protections of adverse actions or 

5 CFR part 351 procedures when this occurs. As a matter of good human resources 

management, however, the agency should try to give these employees as much advance 

written notice as possible. 

Time spent in furlough status by temporary employees counts the same as time in a pay status 

toward their appointment’s not-to-exceed date and the 2-year limit on their overall service 

specified in 5 CFR 316.401(c). 

15. How do agencies administratively furlough administrative law judges for more than 30 

calendar days (or more than 22 workdays)? 

A. Administrative law judges are subject to the procedures in 5 CFR part 351. However, 

since judges are not given performance ratings, the provisions dealing with the effect of 

performance ratings on retention standing would not apply. 

16. What notice must an agency provide an employee of an extended administrative 

furlough action? 

A. An agency must give an employee covered by 5 CFR part 351 a minimum 60-day specific 

written notice before the effective date of any action, including furlough. The statutory basis 

for the notice requirements is found in 5 U.S.C. 3502(d). The notice requirements are further 

implemented through regulations published in 5 CFR part 351, subpart H. 

DLA Administrative Record for FY 2013 Furlough Appeals 048
32 

The same notice requirements are applicable to both a continuous and a discontinuous 

furlough. 

17. What option is available if an agency is unable to provide an employee with the 

minimum required notice of an extended administrative furlough? 

A. When the action is caused by unforeseeable circumstance, an agency may request OPM to 

authorize a notice period of less than 60 days. However, the agency must still provide each 

employee with a minimum of 30 calendar days specific written notice of the action. (See 5 

U.S.C. 3502(e) and 5 CFR 351.801(b).) 

18. Section 351.806 of 5 CFR states that during the notice period when, “in an emergency 

the agency lacks work or funds for all or part of the notice period, it may place the 

employee . . . in a nonpay status without his or her consent.” If an agency is unable to 

give 60 calendar days notice in an emergency (or longer period if required by 

administrative or negotiated provisions), may an agency use 5 CFR 351.806 to place 

employees on administrative furlough before the notice period is satisfied? 

 A. Yes. 

19. Is the agency required (or permitted) to register employees administratively furloughed 

under 5 CFR part 351 in the agency’s Reemployment Priority List, or is the employee 

eligible for priority consideration under placement programs such as Career Transition 

Assistance Program or the Interagency Career Transition Assistance Program? 

A. No. All of these programs are available only to employees who are separated, not to 

employees who are furloughed. 

20. During an administrative furlough, competitive service employees may appeal the 

action to the Merit Systems Protection Board (MSPB). What about excepted service 

employees? 

A. Excepted service employees, as well as competitive service employees, who are covered 

by 5 CFR part 351 may appeal or grieve as follows: An employee covered by a negotiated 

grievance procedure that does not exclude 5 CFR part 351 actions must use the negotiated 

grievance procedure. See 5 U.S.C. § 7121, et seq. Otherwise, an employee may appeal to 

MSPB. See 5 CFR 351.202, 351.901, and 1201.3(c). 

DLA Administrative Record for FY 2013 Furlough Appeals 049
33 

21. What if an agency plans for and gives notice of an administrative furlough of 22 

workdays or less, but then determines that another furlough is necessary for different 

reasons? Must the agency use 5 CFR part 351 furlough procedures if it determines that 

an additional furlough is necessary when the additional furlough follows a 22 workday 

or less furlough? 

A. If an agency’s initial assessment resulted in a furlough of 22 workdays or less, OPM 

recommends that the agency complete that furlough and then issue new furlough notices 

under either 5 CFR part 752 or 5 CFR part 351, as appropriate depending on the length of the 

newly required furlough, in the event it determines that additional savings are necessary for 

different reasons. 

O. Labor Management Relations Implications 

1. When an agency is required to effect an administrative furlough, what is the agency’s 

obligation to bargain? 

A. The decisions whether to furlough employees and which activities to except from a 

furlough are management rights that are not subject to bargaining. See 5 U.S.C. 7106(a). 

However, when an agency determines that an administrative furlough is necessary, agencies 

have a duty to notify their exclusive representatives, if any, prior to initiating and 

implementing any furlough actions. Upon request, agencies must bargain over any negotiable 

impact and implementation proposals the union may submit, unless the matter of furloughs is 

already covered by a collective bargaining agreement. 

Agencies should be aware that their collective bargaining agreements may also contain 

provisions with respect to the time frame within which to provide the labor organization 

notice of a change in conditions of employment. It is advisable to check the agency’s 

individual labor agreements for applicable notice provisions, and for agencies to comply with 

those provisions. 

Agency contracts may also contain provisions regarding adverse actions and reductions in 

force (RIF) with which agencies must comply in giving notice to bargaining unit employees 

of pending furloughs. It is advisable to check the agency’s individual labor agreements for 

applicable adverse action and reduction in force notice provisions, and to comply with those 

provisions. 

However, in the event that agencies are required to absorb unexpected substantial budget cuts 

during a short-term continuing resolution or because of the limited time remaining in the 

fiscal year to absorb these unexpected budget cuts, then agencies might be required to 

furlough without delay because the cuts must be absorbed during the term of the continuing 

resolution or remainder of the fiscal year and cannot be deferred until later in the year or into 

a new budget year. In this event, OPM regulation 5 CFR 752.404(d)(2) states that written 

notice of furlough to individual employees and opportunity to be heard are not required 

because of unforeseeable circumstances. Unforeseeable circumstances could include 

DLA Administrative Record for FY 2013 Furlough Appeals 050
34 

unexpected cuts by the Congress to an agency’s budget late in the fiscal year. This regulation 

does not apply to the statutory requirement that agencies provide appropriate notice to labor 

organizations of changes in conditions of employment. 

1a. Must agencies complete collective bargaining prior to issuing any furlough notices to 

bargaining unit employees? 

A. To the extent required by law, agencies must satisfy applicable collective bargaining 

obligations prior to issuing any furlough notices to bargaining unit employees. Issuance of a 

furlough notice itself has been found to constitute a change in employees’ conditions of 

employment, which means that unless the matter is already “covered by” a collective 

bargaining agreement, an agency must provide a union with advance notice of the proposed 

change (e.g. furlough notices being sent to employees) and an opportunity to bargain over any 

aspects of the change that are negotiable. 

2. May an agency effect an administrative furlough for employees in a bargaining unit 

before negotiations are completed? 

A. If the parties bargain to impasse and the union does not invoke the services of the Federal 

Service Impasses Panel in a timely manner, the agency may furlough employees without 

further delay provided the agency gives the union adequate notice of its intent to implement 

its last bargaining offer on a specific date. If the union invokes the services of the Federal 

Service Impasses Panel by that date, the agency may not furlough employees unless it can 

show it is necessary to do so without further delay. 

Agencies required to absorb substantial budget cuts during a short term continuing resolution 

or because of the limited time remaining in the fiscal year to absorb those cuts might be 

required to furlough without further delay because the budget cuts must be absorbed during 

the term of the continuing resolution or the current fiscal year and cannot be deferred until 

later in the year or into a new budget year. However, in the case of cuts that can be absorbed 

over the course of the fiscal year, it would be difficult to demonstrate that the furloughs could 

not be delayed pending resolution of the bargaining impasses. If bargaining is not completed 

and the agency must furlough employees, the agency should continue to bargain and, if 

possible, implement any agreement retroactively. We caution agencies that this should be a 

last resort approach. All attempts should be made to complete the collective bargaining 

process first, if possible. 

DLA Administrative Record for FY 2013 Furlough Appeals 051
35 

3. While no decision has been made to administratively furlough employees, our union has 

submitted a midterm bargaining request on furlough procedures regarding any 

possible future administrative furlough. Our collective bargaining agreement is silent 

on furlough procedures and the union is invoking its right to initiate mid-term 

bargaining on matters not covered by the agreement. Do we have an obligation to 

bargain when no decision has been made to furlough employees? 

A. Even though no decision has been made to furlough employees, it is possible you have a 

duty to bargain regarding the union initiated mid-term bargaining request, assuming the 

matter is not already covered by your collective bargaining agreement. The law requires an 

agency to bargain during the term of a collective bargaining agreement on negotiable unioninitiated proposals concerning matters that are not expressly contained in, or otherwise 

covered by, the collective bargaining agreement, unless the union has waived its right to 

bargain about the subject matter involved. With this in mind, you will have to evaluate the 

circumstances of your situation to determine whether you have a duty to bargain on furlough 

procedures. 

4. Along with a bargaining request on furloughs, our union has submitted an information 

request under 5 U.S.C. 7114 seeking information such as the agency administrative 

furlough plan and a list of employees expected to be furloughed, and whether or not the 

furloughs are planned to be continuous or discontinuous. Do we have to provide this 

information? 

A. It depends. An agency is required to provide data that is normally maintained, reasonably 

available, and necessary to perform the representational duties of a union. A union 

requesting information must establish a particularized need for the information by 

articulating, with specificity, why it needs the requested information, including the uses to 

which the union will put the information and the connection between those uses and the 

union’s representational responsibilities under the statute. The union must establish that the 

requested information is required in order for the union to adequately represent its members. 

An agency denying a request for information must assert and establish any countervailing 

anti-disclosure interests. An agency may not satisfy its burden by making conclusory or bare 

assertions; its burden extends beyond simply saying “no.” With this in mind, you will have 

to evaluate the circumstances of your situation to determine whether you should provide the 

requested information. 

5. If a bargaining unit employee decides to challenge a discontinuous administrative 

furlough, what is the timeframe for the employee to file a grievance under the 

negotiated grievance procedure (NGP)? 

A. The time limits and other procedures applicable to bargaining unit employees are spelled 

out in applicable provisions of negotiated agreements. 

DLA Administrative Record for FY 2013 Furlough Appeals 052
36 

6. May a manager or supervisor have a meeting with employees in a bargaining unit to 

discuss an administrative furlough without a union representative present? 

A. The law grants a union the right to be represented at certain meetings between managers 

and one or more bargaining unit employees if the meeting concerns issues such as 

personnel policies or practices or other general conditions of employment. Under the 

law, this meeting is referred to as a “formal discussion.” With this in mind, you will have 

to evaluate the circumstances of your situation to determine whether the meeting 

constitutes a formal discussion. If you have determined the meeting is a formal 

discussion, advance notice of the meeting must be provided to the union. See 5 U.S.C. 

7114(a)(2)(A). 

P. Travel 

1. Must agencies cover travel expenses during a furlough day, if an employee’s travel 

status requires his/her stay to include that furlough day? 

 

A. Yes. Agencies must provide per diem or actual expenses to employees whose travel 

status requires a stay that includes a furlough day. 

2. Can an employee be engaged in official travel during furlough hours? 

A. No. By statutory definition in 5 U.S.C. 7511(a)(5), a furlough under 5 U.S.C. chapter 75 

can apply only when an employee is “without duties.” Official travel is a duty within the 

meaning of the term “duties” in 5 U.S.C. 7511(a)(5). Thus, even if the official travel does 

not qualify as compensable hours of work, the scheduling of official travel would 

automatically cancel furlough status during affected hours—just as would the scheduling of 

work. (See Question A.4. regarding when employees are in furlough status—i.e., only during 

designated hours within the employee’s tour of duty established for leave usage purposes.)

Note: As used in Questions P.2.-P.6., “official travel” refers to actual time spent traveling on 

officially authorized Government business and does not include time spent between travel 

trips at a temporary location away from the employee’s official duty station. 

3. If official travel cancels furlough status during affected hours, how are those travel 

hours treated? 

A. For days other than holidays, official travel during previously designated furlough hours 

would be considered compensable hours of work, since those furlough hours would have 

been within the employee’s regularly scheduled administrative workweek. Any official travel 

within an employee’s regularly scheduled administrative workweek qualifies as compensable 

hours of work under 5 U.S.C. 5542(b)(2)(A). 

Under certain conditions, an employee may be legitimately scheduled to be furloughed on a 

holiday (during holiday hours within the employee’s normal tour of duty). (See Section F.) 

In the case of holidays, official travel during previously designated furlough hours would be 

DLA Administrative Record for FY 2013 Furlough Appeals 053
37

compensated by either holiday premium pay or holiday time off pay. If the travel time 

qualifies as work under 5 U.S.C. 5542(b)(2)(B), the employee would be entitled to holiday 

premium pay for those travel hours under 5 U.S.C. 5546(b). If the travel time does not 

qualify as work under 5 U.S.C. 5542(b)(2)(B), the employee would be entitled to holiday 

time off pay for those travel hours. 

4. Can official travel hours outside the employee’s basic workweek that are compensable 

hours of work be substituted and paid at a basic rate under the LWOP substitution 

rule? 

A. Yes. Travel time outside the basic workweek that qualifies as work (i.e., meets one of 

conditions in 5 U.S.C. 5542(b)(2)(B)) is covered by the LWOP substitution rule in 5 CFR 

550.112(d), just like any other period of work. (See Questions D.4. and D.5.) 

5. Can official travel hours outside the employee’s basic workweek for which an employee 

earns compensatory time off for travel be substituted and paid at a basic rate under the 

LWOP substitution rule? 

A. No. Hours that are credited under the compensatory time off for travel provision in 

5 U.S.C. 5550b and 5 CFR part 550, subpart N, are hours that are not otherwise compensable 

under title 5. The LWOP substitution rule in 5 CFR 550.112(d) applies to a period of 

qualifying work—that is, service that would qualify as work for the purpose of applying 

overtime thresholds and would generate compensation. 

6. Can an employee earn compensatory time off for travel for official travel time during 

furlough hours? 

A. No. As explained in Question P.2., official travel would cancel the employee’s furlough 

status. As explained in Question P.3., official travel during previously designated furlough 

hours would be compensable under the normal pay rules. Since the official travel hours 

would already be compensable, the employee could not earn compensatory time off for travel 

for those hours. (Under 5 U.S.C. 5550b, an employee may earn compensatory time off for 

travel for a period of time only if that period of time is not otherwise compensable.) 

7. Can an employee use compensatory time off for travel during furlough hours? 

A. No. No paid time off may be used during furlough hours. Under 5 U.S.C. 7511(a)(5), the 

term “furlough” is defined as a period during which an employee is without duties and pay. 

Use of compensatory time off for travel results in pay and thus is inconsistent with furlough 

status. (See Question E.1.) 

DLA Administrative Record for FY 2013 Furlough Appeals 054
38 

Q. Foreign Area Allowances, Differentials, and Danger Pay 

1. Do administrative furloughs interrupt or reduce civilian Living Quarters Allowances 

(LQA) or a Post Cost of Living Allowances (COLA)? 

A. An administrative furlough doesn’t interrupt Post COLA if the nonpay status period, 

including periods outside the employee’s regular tour of duty (e.g., weekends), does not 

exceed 14 consecutive calendar days. If an employee is in furlough status that results in a 

continuous nonpay status period that exceeds 14 consecutive calendar days, then the Post 

COLA is interrupted for the duration of the furlough status. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 051.2) LQA 

continues without interruption while the employee is in nonpay status not in excess of 30 

consecutive calendar days at any one time. For periods in nonpay status longer than 30 

consecutive calendar days, LQA payment shall be suspended as of the day the employee 

enters such status, and payment is not to be made for any part of such period. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 051.2 and DSSR 

132.2b(2)) 

2. Do administrative furloughs interrupt Danger Pay or Post Hardship Differentials for 

civilians stationed at a those posts? Do they impact differential eligibility for TDY 

employees at such posts? 

A. Yes. Employees do not receive Danger Pay or Post Hardship Differential for any 

furlough days. (Source: http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, 

DSSR 052.2) 

Furlough days do not count toward differential eligibility for TDY employees. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 052.2 and DSSR 

541) 

3. Do administrative furloughs interrupt Difficult-To-Staff Incentive Differentials (SND) 

for civilians stationed at a those posts? 

A. No. Length of furlough does not affect SND eligibility. This benefit is based on 

continuing presence at post. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 1020) 

4. Do administrative furloughs interrupt evacuation payments/Subsistence Expense 

Allowances (SEAs) for civilians evacuated and working from safehavens? 

A. An administrative furlough doesn’t interrupt an SEA if the nonpay status period, 

including periods outside the employee’s regular tour of duty (e.g., weekends), does not 

exceed 14 consecutive calendar days. If an employee is in furlough status that results in a 

continuous nonpay status period that exceeds 14 consecutive calendar days, then the SEA is 

interrupted for the duration of the furlough status. (Source: 

DLA Administrative Record for FY 2013 Furlough Appeals 055
39 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 051.2) 

5. I have transferred back to Washington, DC, from a foreign post and am using the 

subsistence expense portion of the Home Service Transfer Allowance. Do 

administrative furloughs interrupt my eligibility for reimbursement? 

A. An administrative furlough doesn’t interrupt an HSTA if the nonpay status period, 

including periods outside the employee’s regular tour of duty (e.g., weekends), does not 

exceed 14 consecutive calendar days. If an employee is in furlough status that results in a 

continuous nonpay status period that exceeds 14 consecutive calendar days, then the HSTA is 

interrupted for the duration of the furlough status. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 051.2) 

6. I am transferring from Washington, DC, to Pakistan. I’ve been authorized the predeparture subsistence expense portion of the Foreign Transfer Allowance. Do 

administrative furloughs interrupt my eligibility for reimbursement? 

A. An administrative furlough doesn’t interrupt an FTA if the nonpay status period, 

including periods outside the employee’s regular tour of duty (e.g., weekends), does not 

exceed 14 consecutive calendar days. If an employee is in furlough status that results in a 

continuous nonpay status period that exceeds 14 consecutive calendar days, then the FTA are 

interrupted for the duration of the furlough status. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 051.2) 

7. I am stationed at a foreign post and my family is on Separate Maintenance Allowance 

(SMA) in the United States. Do administrative furloughs interrupt the SMA? 

A. An administrative furlough doesn’t interrupt an SMA if the nonpay status period, 

including periods outside the employee’s regular tour of duty (e.g., weekends), does not 

exceed 14 consecutive calendar days. If an employee is in furlough status that results in a 

continuous nonpay status period that exceeds 14 consecutive calendar days, then the SMA is 

interrupted for the duration of the furlough status. (Source: 

http://aoprals.state.gov/content.asp?content_id=231&menu_id=92, DSSR 051.2) 

DLA Administrative Record for FY 2013 Furlough Appeals 056
40 

R. VERA/VSIP 

1. Can agencies offer early retirements (VERAs) or separation incentives (VSIPs) to 

furloughed employees? Can VERA/VSIP be offered during sequestration? Can 

VERA/VSIP be offered in lieu of a furlough? 

A. Both Voluntary Early Retirement Authority (VERA) and Voluntary Separation Incentive 

Payments (VSIP) are programs to incentivize voluntary separations to avoid involuntary 

personnel actions associated with an agency’s decision to restructure its workforce. Agencies 

with OPM-approved VERA and or VSIP may continue offering these options to covered 

employees during a furlough. 

VERA and VSIP result in permanent separations from the agency workforce. (Please note 

that VSIP recipients may not be reemployed by the Federal Government within 5 years unless 

they repay the VSIP to the agency that paid it.) Furloughs are associated with temporary 

issues, such as lack of work or funds, with the intention that employees would return to their 

jobs after the furlough. The agency would decide which option to take based on its situation, 

e.g., the need to permanently reduce or restructure its workforce or to save funds by 

furloughing employees. 

S. Federal Employees Health Benefits Program 

1. If an employee is furloughed, does their FEHB coverage continue or terminate? 

A. The employee’s FEHB coverage will continue if the employee’s salary is sufficient to pay 

the premiums. If pay becomes insufficient to cover premiums, an employee that has FEHB 

coverage and participates in premium conversion (paying his or her share of FEHB premiums 

on a pre-tax basis) has several options available. 

 

If the furlough results in pay for a regular pay period to be insufficient for the employee’s 

employing office to withhold the employee’s share of premium from that pay (after the 

agency applies all deductions in accordance with the required order of precedence, see 

Question D.1.), the employing office must notify the employee and give the employee an 

opportunity to elect to either continue or terminate FEHB coverage. If the employee does not 

respond to this notice within the time for response, the employing office will terminate the 

FEHB coverage. In some instances, an employee may cancel FEHB coverage. See 

Questions S.7., S.8., and S.9. for more information. 

2. Can an employee terminate FEHB coverage because he/she thinks it’s not affordable? 

 

A. No, the employee’s view of his/her ability to afford FEHB coverage is not a basis for 

terminating coverage. However, if the employee has insufficient pay to cover the employee 

share of the premium (as explained in Question S.1.), the employee may choose to terminate 

coverage. 

DLA Administrative Record for FY 2013 Furlough Appeals 057
41 

3. How can an employee continue FEHB coverage if his or her pay is not enough to cover 

the premium? 

A. If an employee elects to continue FEHB coverage, the employee may directly pay the 

employing office to keep premiums current, or the employee may incur a debt that the 

employing office will recover when the employee’s pay becomes sufficient to cover the 

premium. 

 

4. What happens if FEHB coverage terminates for insufficient pay during furlough? 

A. If an employee elects to terminate FEHB coverage, or if the employee does not respond to 

the election notice, the coverage will end retroactive to the last day of the last pay period in 

which the premium was withheld from pay. The employee and any covered family members 

are entitled to a 31-day temporary extension of coverage which commences retroactively to 

the day after the coverage ended. The employee will also have the right to convert to an 

individual contract for health benefits. 

5. If an employee’s coverage terminates, can the employee re-enroll once pay returns to a 

level that covers the employee’s share of the FEHB premium? 

A. Yes. An employee may re-enroll in FEHB upon returning to sufficient pay status and 

does not have to wait for an open season to re-enroll. The employee must reenroll within 60 

days of becoming eligible as a result of renewed sufficient pay. Otherwise, the employee will 

be required to wait for an open season or a Qualifying Life Event (QLE) that allows for 

enrollment outside of open season. 

6. How will the employee’s termination affect his or her 5-year participation for purposes 

of continuing FEHB after retirement? 

A. For purposes of meeting the 5-year participation requirement, counting of the time the 

employee is covered under FEHB will stop when the employee’s enrollment terminates and 

resume upon re-enrollment provided the employee reenrolls within 60 days of becoming 

eligible as a result of renewed sufficient pay. In other words, the employee does not start a 

new 5-year participation period in this circumstance. However, the period of time in which 

the employee is not covered due to insufficient pay will be considered a period of ineligibility 

for FEHB, and will not be held against the employee for purposes of meeting the 5-year 

continuous coverage requirement. 

An employee who does not re-enroll within 60 days but postpones re-enrollment until the 

next open season must begin a new 5-year participation period for purposes of continuing 

FEHB coverage into retirement. 

 

DLA Administrative Record for FY 2013 Furlough Appeals 058
42 

7. Can an employee who participates in premium conversion (paying his or her share of 

FEHB premiums on a pre-tax basis) just cancel FEHB coverage if the employee is 

furloughed? 

A. No. For employees participating in premium conversion (paying his or her share of 

FEHB premiums on a pre-tax basis), an administrative furlough is not a Qualifying Life 

Event (QLE) that would allow a cancellation. 

If the administrative furlough causes an employee’s pay for a pay period to become 

insufficient for the employing office to withhold his or her share of the FEHB premium for 

that pay period, the employing office must give the employee an opportunity to elect to 

continue his or her FEHB and incur a debt or to terminate enrollment. The employing office 

will terminate FEHB coverage if no response is timely received. This termination, either by 

election or by default, is not a cancellation for FEHB purposes. 

8. What options are available to an employee who does not participate in premium 

conversion (therefore, paying his or her share of FEHB premiums after taxes) and gets 

furloughed? 

A. An employee who specifically waived premium conversion (therefore, paying their share 

of FEHB premiums after taxes), and whose pay for a pay period is insufficient to cover the 

employee’s share of premium, will be offered the same choices available to an employee 

covered by Question S.7. However, unlike an employee who participates in premium 

conversion, he or she may cancel FEHB coverage at any time. He or she does not need a 

QLE. 

9. If an employee cancels his or her FEHB enrollment, will the employee forfeit rights to a 

31-day temporary extension, Temporary Continuation of Coverage and conversion to 

an individual policy, coverage while receiving workers’ compensation, continuation into 

retirement, and coverage for survivors? 

A. An employee who elects to cancel coverage should be made fully aware that if coverage 

is cancelled: 

(1) the employee and all eligible family members do not get a 31-day temporary extension of 

coverage upon cancellation, and the employee may not reenroll in FEHB until he or she has 

another QLE that permits enrollment, or the next FEHB Open Season, even upon transfer to 

another Federal agency; 

(2) if the employee separates from employment without reenrolling before separation, he or 

she will not be eligible to purchase temporary continuation of coverage (TCC) or an 

individual conversion policy; 

(3) if the employee is injured and receives benefits from the Office of Workers’ 

Compensation Programs (OWCP) during the time coverage is cancelled, the employee will 

DLA Administrative Record for FY 2013 Furlough Appeals 059
43 

not have an FEHB enrollment to continue during the period of OWCP coverage; 

(4) if the employee retires while coverage is cancelled, the employee will not have a FEHB 

enrollment to continue into retirement. Moreover, even if the employee while still employed 

reenrolls in FEHB on account of a QLE or at FEHB Open Season, the period of cancellation 

is considered a break in FEHB coverage that may preclude his or her ability to continue 

FEHB coverage into retirement; 

(5) if an employee dies while coverage is cancelled, there will be no self and family 

enrollment for survivors to continue, even if they are eligible for a survivor annuity. 

10. Can an employee make an enrollment change because the employee is under an 

administrative furlough? 

A. No. An administrative furlough is not a QLE that would permit an employee to change 

his or her FEHB plan or option. An employee who participates in premium conversion 

(paying his or her share of FEHB premiums on a pre-tax basis) may not change to a self only 

enrollment. 

Note that an employee who waived premium conversion (therefore, paying his or her share of 

FEHB premiums after taxes) may change to self only at any time. However, the employee 

should be aware that this will deprive his or her covered family members of FEHB coverage 

and the employee cannot change back to self and family until the employee has a QLE or the 

next FEHB Open Season. In the event of the employee’s death, there will be no FEHB 

enrollment for surviving family members to continue, even if they are eligible for a survivor 

annuity. 

11. Will full-time employees receive a lower, pro-rated Government share of FEHB 

premiums if their hours are reduced under an administrative furlough? 

A. No. FEHB law (title 5, U.S. Code, section 8906(b)(3)) requires the Government 

contribution toward FEHB premiums to be prorated (thus a larger employee share) for parttime career employees, i.e. employees with a documented regularly scheduled workweek of 

16-32 hours per week. An administrative furlough does not change an employee’s regular 

work schedule, e.g., from full-time to part-time. 

 

Thus, as long as a full-time employee does not change to part-time career employment, the 

employee remains entitled to a full Government contribution and the proration does not apply 

even if the number of hours per pay period is reduced during the furlough to within 16-32 

hours per week. 

DLA Administrative Record for FY 2013 Furlough Appeals 060
44 

12. Will part-time employees receive a lower prorated Government share of the FEHB 

premiums if their hours are reduced under an administrative furlough? 

A. No. The Government contribution toward the FEHB premium for an employee working 

part-time is prorated based on the employee’s regular work schedule. An employee’s 

Notification of Personnel Action (SF 50) documents the employee’s work schedule and 

number of part-time hours the employee is scheduled to work per pay period (blocks 32 and 

33). This part-time schedule should be the part-time schedule established for leave usage 

purposes (i.e., the schedule from which leave is charged for absences). A furlough action 

will place the employee in a non-duty/non-pay status during an otherwise scheduled workday, 

but it does not change the employee’s regular work schedule. Therefore, the Government’s 

prorated share of FEHB premium will not decrease. 

Note to Section S: Additional Sources of Information 

A list of QLEs for the FEHB Program may be obtained at 

http://www.opm.gov/forms/pdf_fill/sf2809.pdf. 

 

OPM’s FEHB webpage on Leave Without Pay and Insufficient Pay Status may be found at 

http://www.opm.gov/healthcare-insurance/healthcare/reference-materials/reference/leavewithout-pay-status-and-insufficient-pay. 

T. Federal Employees’ Group Life Insurance Program

1. Will an employee continue to be covered under the Federal Employees’ Group Life 

Insurance (FEGLI) Program during an administrative furlough that results in a 

reduction of hours and pay during a pay period, if there is sufficient pay in the pay 

period to cover the employee’s share of the FEGLI premium for that pay period?

A. If the furlough is for only part of a pay period and the pay for that pay period is sufficient 

to cover the full FEGLI premium, then the full FEGLI premium will be withheld and the 

employee will continue to be covered under FEGLI, even during the furlough period. 

2. Will an employee continue to be covered under FEGLI during an administrative 

furlough that results in no pay at all for at least one pay period and less than 12 

months?

A. The employee’s FEGLI coverage continues while in a leave without pay (LWOP) status 

due to furlough for up to 12 months, without cost to the employee or to the agency. Neither 

the employee nor the agency incurs a debt during this period of furlough. This provision does 

not apply if the employee in LWOP status is receiving workers’ compensation from OWCP. 

DLA Administrative Record for FY 2013 Furlough Appeals 061
45 

3. Will an employee continue to be covered under FEGLI during an administrative 

furlough that results in no pay at all for more than 12 months? 

A. Generally, Basic and Optional insurance of an insured employee who is in LWOP status 

stops on the date the employee completes 12 months in LWOP status. Your life insurance 

coverage terminates at the end of this 12-month period, with a 31-day extension of coverage 

and right to convert to an individual policy. 

4. What happens if, due to an administrative furlough that results in a reduction of hours 

and pay during a pay period, an employee’s regular pay for a pay period, after all other 

deductions, will not be enough to cover the employee’s share of premium for all of the 

employee’s FEGLI Options? 

A. As a general matter, if an employing agency determines that an employee’s regular pay 

for a pay period, after all other deductions, will not be enough to cover the employee’s share 

of premium for all of the employee’s FEGLI Options, the employing agency must notify the 

employee. The employing office must provide the employee with a choice to either terminate 

some or all FEGLI coverage, or to make premium payments directly. 

If the employee elects to continue coverage and pay directly, the process is detailed in the 

FEGLI regulations at 5 CFR 870.405(c). See http://www.opm.gov/healthcare-insurance/lifeinsurance/reference-materials/#url=Regulations. 

If the employee elects to terminate coverage, any amount available for life insurance 

withholdings must be applied first to Basic, with any remainder applied to Optional insurance 

(first to Option B, then Option A, then Option C). If the employee does not respond to the 

election notice in a timely manner, the employing agency will terminate coverage in the order 

stated above to the extent required due to insufficient pay. Terminated coverage is subject to 

a free 31-day extension of coverage and the employee has a right to convert. 

As provided for in 5 CFR 870.603, when group coverage terminates for any reason other than 

voluntary cancellation, an employee may apply to convert all or any part of his or her Basic 

and Optional insurance to an individual policy. An employee who elects to make premium 

payments directly and whose coverage is cancelled for nonpayment is not entitled to a 31-day 

extension of coverage and is not entitled to convert to an individual policy. For more 

information regarding conversion of insurance, please see 5 CFR 870.603. 

5. If an employee’s FEGLI coverage is terminated for insufficient pay during a furlough 

because the employee initially declined to elect direct premium payments, can the 

employee reinstate the FEGLI coverage when the furlough ends or pay becomes 

sufficient? 

A. Yes the employee may reinstate any FEGLI coverage terminated for insufficient pay, back 

to the original elections, upon return to sufficient pay. 

DLA Administrative Record for FY 2013 Furlough Appeals 062
46 

6. Will an employee incur a debt to the agency if the agency underwithholds FEGLI 

premium as a result of insufficient pay during a furlough? 

A. Yes, the agency may consider underwithholding to be a debt. In such cases, agencies 

must follow their regular processes (including any applicable processes set forth by statute) 

regarding the collection of these debts. 

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Sample Notice 1 

Furlough Proposal Due to Planned Reduction In Agency Expenditures (5 CFR Part 752) 

[Note: This is the advance written notice required by 5 U.S.C. 7513, when an agency effects an 

administrative furlough in order to absorb reductions in funding over a period of time. This 

sample has been written for the scenario where an agency chooses to furlough on discontinuous 

days. Agencies who choose to furlough on a continuous-day basis should amend the sample 

accordingly.] 

This memorandum notifies you that [agency name] proposes to furlough you no earlier than 30 

days from receipt of this notice. The furlough is being proposed under the authority of 5 CFR 

part 752, subpart D [briefly explain reason for furlough, e.g., because the agency has received a 

20 percent reduction in salaries and expenses (S&E) funding and the present rate of spending 

when annualized will result in an expenditure in excess of our authorized budget]. This furlough 

is proposed to promote the efficiency of the service by avoiding a deficit of funds in FY [year]. 

If other employees in your competitive level (i.e., generally, positions at the same grade level and 

classification series, the duties of which are generally interchangeable – see 5 CFR 351.403(a)) 

are not being furloughed or are being furloughed for a different number of days, it is because they 

(1) are currently in a nonpay status, (2) are under an Intergovernmental Personnel Act mobility 

assignment, (3) are on an assignment not otherwise causing an expenditure of funds to the 

agency, or (4) are in a position whose duties have been determined to be of crucial importance to 

this agency’s mission and responsibilities, and cannot be curtailed. [Note: These are the most 

common reasons for excluding employees from furlough. If there are other reasons that arise, 

the agency must include them in this listing.] 

We plan to apply the following procedures and conditions related to the furlough: 

1. The furlough will be on discontinuous (intermittent) days, beginning [date], through 

approximately [date]. Full time employees will be furloughed no more than 22 workdays or 

176 hours. If you are a part-time employee, your furlough time off will be prorated, based on 

your work schedule. 

[Note: The agency determines the maximum number of pay periods over which 22 furlough 

days would suffice to meet agency spending levels. For example, if an agency’s spending 

limits require 5 furlough days per pay period, employees would reach the 22-day limit in 

approximately 10 weeks.] 

2. Due to the uncertain and potential fluctuating amount of funding which may be available to 

this agency, the number of hours per pay period required for the furlough may vary. 

Accordingly, if the decision is made to furlough, you will be advised in advance of each pay 

period of the number of furlough hours required to allow this agency to meet its financial 

obligations. In any case, however, you will not be furloughed for more than [number] hours 

for each pay period between [date] and [date]. 

DLA Administrative Record for FY 2013 Furlough Appeals 064
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3. You may request a specific schedule for furlough time off subject to management approval 

based upon mission and workload considerations. 

4. Annual, sick, court, or military leave which has been approved for a day which is later 

designated as a furlough day will be recorded as a furlough and you will be placed in a 

nonpay status for the day. However, when you receive the notice of your furlough dates, you 

may request that the furlough time off be rescheduled, as provided in paragraph 3 above, if 

you wish to use leave as approved. 

At this time, we do not reasonably anticipate the need for furlough beyond 22 workdays. 

However, should additional furlough days be necessary, employees will be given another notice. 

We recognize the difficult personal financial implications of any furlough, no matter how limited 

its length. We will make every effort to keep you informed as additional information regarding 

the agency funding level becomes available. If you have questions, contact [contact name, phone 

number, and email address]. 

You will be allowed seven calendar days from receipt of this letter to respond orally and/or in 

writing, to review the supporting material, and to furnish any affidavits or other supporting 

documentary evidence in your answer. You have the right to be represented in this matter by an 

attorney or other person you may choose. If you are in active duty status, you and/or your 

representative, if an agency employee, will be allowed up to four hours of official time to review 

the supporting material, seek assistance, prepare your reply, secure affidavits and statements, 

consider appropriate courses of action, and make a response. Contact your supervisor to arrange 

for official time. The deciding official has designated representatives to hear oral replies in 

his/her behalf. To arrange for an oral reply or review the supporting materials, please contact the 

appropriate individuals listed below: 

[contact names, phone numbers, and email addresses.] 

Your written reply should be mailed to the deciding official, Mr./Ms.[ name and title],[address] 

or may be delivered to [address/room number]. 

A final written decision, including an explanation of the specific reasons for the action taken, 

will be given to you as soon as possible after the seven days allowed for your reply. 

No decision to furlough you has been made or will be made until full consideration is given to 

your reply. 

 __________ 

Proposing Official Date 

I acknowledge receipt of this notice. 

 ___________ 

Employee’s signature Date 

DLA Administrative Record for FY 2013 Furlough Appeals 065
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Sample Notice 2 

Notice of Decision to Furlough (5 CFR Part 752) 

By written notice of [date], you were notified of a proposal to furlough you pursuant to the 

authority in 5 CFR part 752, subpart D. 

All written and oral replies received in response to that notice have been reviewed and carefully 

considered. I have determined that all of the reasons for the proposed furlough, as stated in the 

notice of the proposal, remain valid. The procedures and conditions related to the furlough as 

proposed have been determined to be the most equitable means of implementing the furlough. 

Therefore, you will be required to be on a discontinuous furlough during the period beginning 

[date] through [date]. 

In accordance with the procedures and conditions outlined in the notice of proposal, dated [insert 

date], if you are a full-time employee, you will be furloughed for no more than [number] hours 

in each of the pay periods or parts thereof, between [date] and [date]. The maximum furlough 

time for full-time employees will be no more than 22 workdays, or 176 hours. For full-time 

employees, this maximum is based on a regular work schedule of 80 hours per pay period. If you 

are a part-time employee, the number of hours required for furlough will be prorated according to 

your specific work schedule. 

Your supervisor will inform you of the amount of furlough time off required prior to each pay 

period. To schedule your furlough time off, contact your supervisor. 

When you are on furlough, you will be in a nonpay, nonduty status. Also, during any furlough 

period, you will not be permitted to serve as an unpaid volunteer, but must remain away from 

your workplace. 

If you have completed a probationary or trial period or one year of current continuous 

employment in the competitive service under other than a temporary appointment you may 

appeal this action to the Merit Systems Protection Board (MSPB). If you are a preference 

eligible employee in an excepted service appointment you may appeal to the MSPB if you have 

completed one year of current continuous service in the same position or positions similar to the 

one you now hold. Employees in the excepted service who do not have veterans preference and 

who are not serving a probationary or trial period under an initial appointment pending 

conversion to the competitive service may appeal to the MSPB if they have completed two years 

of current continuous service in the same or similar positions in an Executive agency under other 

than a temporary appointment limited to two years or less. You have the right to be represented 

in this matter by an attorney or other person you may choose. 

If you have the right of appeal and wish to appeal this action to the MSPB, you must file the 

appeal within 30 days after the effective date of your first furlough day, or 30 days after the date 

of your receipt of this decision, whichever is later. If you do not submit an appeal within this 

timeframe, the MSPB will dismiss it as untimely filed unless a good reason for delay is shown. 

You may obtain a copy of the appeals form and a copy of the Board’s regulations from the MSPB 

DLA Administrative Record for FY 2013 Furlough Appeals 066
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website at http://www.mspb.gov. 

Your appeal must be filed with the MSPB regional or field office serving the area of your duty 

station when the action was taken. Based upon your duty station, the appropriate field office is 

[identify appropriate regional office]. MSPB also offers the option of electronic filing at 

https://e-appeal.mspb.gov/. 

The Board will send an Acknowledgment Order and copy of your appeal to [contact information 

including the official’s mailing address, email address, telephone and fax number.] 

If you are a bargaining unit employee, you may grieve this action in accordance with the 

applicable negotiated agreement [negotiated agreement citation] or you may appeal to the MSPB 

in accordance with the procedures outlined above, but not both. Your election to proceed under 

one process will be considered made when you timely file a grievance in writing, or timely file a 

notice of appeal, whichever event occurs first. To obtain information on filing a grievance under 

the negotiated grievance procedure, contact [name of exclusive union representative]. 

[Under the Board’s October 2012 regulations, notices must also include: 

Notice of any right the employee has to file a grievance or seek corrective action under 

subchapters II and III of 5 U.S.C. chapter 12, including: 

(1) Whether the election of any applicable grievance procedure will result in 

waiver of the employee's right to file an appeal with the Board; 

(2) Whether both an appeal to the Board and a grievance may be filed on the 

same matter and, if so, the circumstances under which proceeding with one will 

preclude proceeding with the other, and specific notice that filing a grievance will 

not extend the time limit for filing an appeal with the Board; 

(3) Whether there is any right to request Board review of a final decision on a 

grievance in accordance with § 1201.155 of this part; and 

(4) The effect of any election under 5 U.S.C. 7121(g), including the effect that 

seeking corrective action under subchapters II and III of 5 U.S.C. chapter 12 will 

have on the employee’s appeal rights before the Board.]

Notice of any right the employee has to file a complaint with the Equal Employment 

Opportunity Commission or to grieve allegations of unlawful discrimination, consistent 

with the provisions of 5 U.S.C. 7121(d) and 29 CFR 1614.301 and 1614.302.] 

We recognize the difficult financial implications of any furlough, no matter how limited its 

length. We will make every effort to keep you informed as additional information regarding the 

agency funding level becomes available. If you have questions, contact [contact name, phone 

number, and email address]. 

DLA Administrative Record for FY 2013 Furlough Appeals 067
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 _______ 

Deciding Official Date 

I acknowledge receipt of this decision. 

______________ _________ 

Employee’s signature Date 

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Sample Notice 3 

Notice of Career SES Furlough (5 CFR Part 359) 

This is a sample of the 30 day advance written notice of furlough required for career SES 

appointees by 5 CFR part 359, subpart H. It should be used only as an illustration in preparing 

an agency’s own notice, which must be based on specific circumstances in the agency. This 

sample communicates the agency’s decision to implement an administrative furlough on 

discontinuous days (i.e., 22 workdays or less). Agencies choosing to furlough on a continuousday basis (i.e., 30 calendar days or less) should amend the sample accordingly.

This memorandum notifies you that [agency name] intends to furlough you no earlier than 30 

calendar days from receipt of this notice. This furlough is being taken pursuant to the authority 

in 5 CFR part 359, subpart H [briefly explain the reason for furlough, e.g., “because the agency 

has received a 20 percent reduction in salaries and expenses (S&E) funding, and the present rate 

of spending, when annualized, will result in an expenditure in excess of our authorized budget”]. 

Although many actions are being taken within the agency to curtail spending, this furlough is 

being taken to avoid a deficit of funds in FY [year]. 

If other employees in your organization are not being furloughed or are being furloughed for a 

different number of days, it is because they (1) are currently in a nonpay status, (2) are under an 

Intergovernmental Personnel Act mobility assignment, (3) are on an assignment not otherwise 

causing an expenditure of funds to the agency, or (4) are in a position whose duties have been 

determined to be of crucial importance to this agency’s mission and responsibilities, and cannot 

be curtailed. [Note: These are the most common reasons for excluding employees from 

furlough. If there are other reasons that arise, the agency must include them in this listing.] 

We plan to apply the following procedures and conditions related to the furlough: 

1. The furlough will be on discontinuous [intermittent] days, beginning [date], through [date]. 

Full time employees will be furloughed no more than 22 workdays or 176 hours. If you are a 

part-time employee, your furlough time will be prorated, based on your work schedule. 

[Note: The agency determines the maximum number of pay periods over which 22 furlough days 

would suffice to meet agency spending levels. For example, if an agency’s spending limits 

require 5 furlough days per pay period, employees would reach the 22-day limit in 

approximately 10 weeks.]

2. Due to uncertain and potential fluctuating amount of funding which may be available to this 

agency, the number of hours per pay period required for the furlough may vary. Accordingly, 

you will be advised in advance of each pay period of the number of furlough hours required to 

allow this agency to meet its financial obligations. In any case, however, you will not be 

furloughed for more than [number] hours for each pay period between [date] and [date]. 

3. You may request a specific schedule for furlough time off subject to management approval 

based upon mission and workload considerations. 

DLA Administrative Record for FY 2013 Furlough Appeals 069
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4. Annual, sick, court, or military leave which has been approved for a day which is later 

designated as a furlough day will be recorded as a furlough and you will be placed in a nonpay 

status for the day. However, when you receive the notice of your furlough dates, you may 

request that the furlough time off be rescheduled, as provided in paragraph 3 above, if you wish 

to use leave as approved. 

When you are on furlough, you will be in a nonpay, nonduty status. Also, during the furlough, 

you will not be permitted to serve as an unpaid volunteer but must remain away from your 

workplace. At this time, we do not reasonably anticipate the need for furlough of more than 22 

workdays; however, should additional days be necessary to meet this agency’s financial 

obligations, affected appointees will be given another notice consistent with the provisions of 5 

CFR part 359 subpart H. 

Career SES appointees (except reemployed annuitants) who believe requirements of 5 CFR part 

359 subpart H or this agency’s procedures have not been correctly applied may appeal to the 

Merit Systems Protection Board (MSPB). Career SES appointees may inspect the regulations 

and records pertinent to this action at the following location [identify location and times, as 

appropriate]. 

If you wish to appeal this action to the MSPB, you must file the appeal within 30 days after the 

effective date of your first furlough day, or 30 days after the date of your receipt of this decision, 

whichever is later. If you do not submit an appeal within this timeframe, the MSPB will dismiss 

it as untimely filed unless a good reason for delay is shown. You may obtain a copy of the 

appeals form and a copy of the Board’s regulations from the MSPB website at 

http://www.mspb.gov. 

Your appeal must be filed with the MSPB regional or field office serving the area of your duty 

station when the action was taken. Based upon your duty station, the appropriate field office is 

[identify appropriate regional office]. MSPB also offers the option of electronic filing at 

https://e-appeal.mspb.gov/. 

The Board will send an Acknowledgment Order and copy of your appeal to [contact information 

including the official’s mailing address, email address, telephone and fax number.] You also 

have the right to be represented in this matter by an attorney or other person you may choose. 

We recognize the difficult financial implications of any furlough, no matter how limited its 

length. We will make every effort to keep you informed as additional information regarding the 

agency funding level becomes available. If you have questions, contact [contact name, phone 

number, and email address]. 

 ______________________________ 

 Issuing Official 

DLA Administrative Record for FY 2013 Furlough Appeals 070
54 

I acknowledge receipt of this notice. 

_____________________________ __________ 

Employee’s signature Date 

[Note: For a probationary SES employee, an agency should advise that, as provided in 5 CFR 

317.503(d)(2): 1) time in a nonpay status (e.g., LWOP and furlough) while in an SES position is 

credited up to a total of 30 calendar days (or 22 workdays) toward completion of the SES 

probationary period; and 2) after 30 calendar days, the probationary period is extended by 

adding time to it equal to that served in a nonpay status.] 

DLA Administrative Record for FY 2013 Furlough Appeals 071
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Sample Notice 4 

Furlough Due to Planned Reduction in Agency Expenditures (5 CFR Part 351) 

More Than 22 Discontinuous Workdays 

[Note: This is a sample written notice for a furlough of more than 22 discontinuous days under 

the reduction in force procedures of 5 CFR 351 (implementing 5 U.S.C. 3502(d)) when an 

agency effects an administrative furlough to absorb funding reductions. Agencies choosing to 

furlough on a continuous basis for more than 90 calendar days may have to conduct full 

reduction in force procedures (, such as round I competition to remain in the competitive level 

and round II to determine assignment rights to another position).] 

SUBJECT: Specific Notice of Furlough under Reduction in Force Procedures 

I regret to inform you that [agency name] will furlough you for 25 discontinuous workdays 

between [date] and [date]. You will be placed in a non-duty and non-pay status on your 

designated furlough days. You will continue in your position of record on your non-furlough 

days. 

[Insert the reason for furlough, e.g., The [agency name] has received a 20 percent reduction in 

salaries and expenses funding. At the present rate of spending, this reduction will result in an 

expenditure in excess of our authorized budget. Although we have taken other cost-cutting 

measures, furlough is required to avoid a deficit of funds in FY [year]. You are included in the 

furlough because you occupy a position that is directly affected by the funding reduction.] 

This action is taken in accordance with the reduction in force (RIF) regulations in title 5, Code of 

Federal Regulations, part 351. Importantly though, while this action is taken in accordance with 

RIF regulations, a furlough is a temporary action, not a permanent separation from service. We 

have determined that assigning you to a different position for [number of days] per pay period 

would result in an undue interruption to required work. Therefore, under 5 CFR 351.607, you do 

not have a right to another position in your competitive level or within your competitive area. 

Your retention standing as of the first furlough date is as follows: 

 Competitive area: 

 Service [i.e., competitive or excepted]: 

 Position title, series, and grade: 

 Competitive level: 

 Tenure and subgroup: 

 Service computation date (SCD): 

 Three most recent performance rating with years credited: 

 Adjusted SCD (SCD-RIF): 

Your furlough will be on discontinuous (intermittent) days, beginning [date] through [date]. As a 

full-time employee, you will be furloughed 25 workdays or 200 work hours. You may request a 

specific schedule for your discontinuous furlough days or switch your designated furlough day(s) 

DLA Administrative Record for FY 2013 Furlough Appeals 072
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within a pay period through a written request to your supervisor. We will consider all change 

requests with approvals based on position function, workload considerations, and employee 

retention standing. 

[If part-time: As a part-time employee with a work schedule of [xx] hours per pay period, 

your prorated furlough is XX work hours to be served within your designated work 

schedule.] 

Annual, sick, court, or military leave which was approved for a designated furlough day is hereby 

cancelled. However, you may request that the furlough day be rescheduled if you wish to use 

leave as approved. 

Attachment 1 has general information about leave and benefits during a furlough. Attachment 2 

has information on [State] unemployment insurance program. 

At this time, we do not reasonably anticipate the need for furlough beyond 25 workdays. 

However, should additional furlough days be necessary, you will be issued another notice. 

You may review the information related to your furlough action. Copies of retention registers, 

RIF regulations, and related records are available in the Human Resources Office. You may 

make an appointment to review this material by contacting [HRO name and contact information]. 

 

You may appeal this action to the Merit Systems Protection Board (MSPB). You may file an 

appeal within 30 calendar days after the effective date of your first furlough day. If you do not 

file an appeal within this 30-day time limit, the MSPB may dismiss it unless you can show good 

cause for the delay. A copy of the appeal form and the MSPB’s regulations are available on the 

Board’s website at www.mspb.gov. You should send your appeal to the MSPB office at 

[appropriate office address]. The Board will send an Acknowledgment Order and copy of your 

appeal to [contact information including the official’s mailing address, email address, telephone 

and fax number.] [Note: MSPB appeal rights for furloughs apply to non-bargaining unit 

employees or bargaining unit employees where the negotiated grievance procedure excludes 

furloughs from coverage.] 

[If the employee is a bargaining unit employee and furloughs are covered under the negotiated 

grievance procedure: You may grieve this action in accordance with the applicable negotiated 

agreement [negotiated agreement citation] in accordance with the procedures outlined in the 

agreement. To obtain information on filing a grievance under the negotiated grievance 

procedure, contact [name of exclusive union representative]. 

[Under the Board’s October 2012 regulations, notices must also include: 

Notice of any right the employee has to file a grievance or seek corrective action under 

subchapters II and III of 5 U.S.C. chapter 12, including: 

(1) Whether the election of any applicable grievance procedure will result in 

DLA Administrative Record for FY 2013 Furlough Appeals 073
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waiver of the employee's right to file an appeal with the Board; 

(2) Whether both an appeal to the Board and a grievance may be filed on the 

same matter and, if so, the circumstances under which proceeding with one will 

preclude proceeding with the other, and specific notice that filing a grievance will 

not extend the time limit for filing an appeal with the Board; 

(3) Whether there is any right to request Board review of a final decision on a 

grievance in accordance with § 1201.155 of this part; and 

(4) The effect of any election under 5 U.S.C. 7121(g), including the effect that 

seeking corrective action under subchapters II and III of 5 U.S.C. chapter 12 will 

have on the employee’s appeal rights before the Board.] 

Notice of any right the employee has to file a complaint with the Equal Employment 

Opportunity Commission or to grieve allegations of unlawful discrimination, consistent 

with the provisions of 5 U.S.C. 7121(d) and 29 CFR 1614.301 and 1614.302.]

This furlough under the RIF regulations does not reflect on your service, performance, or 

conduct. It is taken solely for the reason stated in this notice. 

We recognize the difficult personal financial implications of any furlough, no matter its length. 

We will make every effort to keep you informed as additional information regarding agency 

funding level becomes available. If you have questions, contact [contact name, phone number, 

and email address]. 

 ______________________ __________ 

 Agency Official Signature Date 

Attachments 

 

I acknowledge receipt of this notice. 

______________ _________ ___________________________ ______ 

Printed name Employee signature Date 

DLA Administrative Record for FY 2013 Furlough Appeals 074
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Table of Recent Changes to Guidance for Administrative Furloughs 

Date Question Change Description 

June 10, 2013 Note New Added a note regarding the applicability of the guidance 

(located before Section A) 

P.2. New Effect of scheduling official travel during designated 

furlough hours 

P.3. New Treatment of official travel hours during previously 

designated furlough hours 

P.4. New Treatment of official travel hours outside the basic 

workweek that are compensable hours of work 

P.5. New Treatment of official travel hours outside the basic 

workweek that are credited as compensatory time off for 

travel 

P.6. New Inability to earn compensatory time off for travel for 

travel hours during previously designated furlough hours 

P.7. New Inability to use compensatory time off during furlough 

hours 

May 23, 2013 G.3. Revised Directs readers to new Section T (Federal Employees’ 

Group Life Insurance Program) 

T.1. New Impact of employee receiving sufficient pay in pay 

period to cover employee’s share of premium

T.2. New Impact of employee receiving no pay for at least 1 pay 

period but less than 12 months 

T.3. New Impact of employee receiving no pay for more than 12 

months 

T.4. New Impact of employee’s pay in pay period being 

insufficient to cover premium for all FEGLI options 

T.5. New Reinstatement of FEGLI coverage after coverage is 

terminated because of insufficient pay and employee 

declines to make direct premium payments 

T.6. New Employee’s debt to agency if agency underwithholds 

FEGLI premium as a result of insufficient pay 

April 25, 2013 A.4. New Explanation of what it means to be in a furlough status 

A.5. New Clarification that furlough does not affect an employee’s 

status as full-time or part-time 

C.3. Revised Added a link to a relevant Office of Government Ethics 

legal advisory 

C.6. New Effect of an agency ordering an employee to work 

during his or her scheduled furlough hours 

E.5. New Retroactive substitution of annual leave for furlough 

hours taken in certain limited circumstances 

E.6. New Retroactive substitution of excused absence for furlough 

hours taken in certain limited circumstances 

DLA Administrative Record for FY 2013 Furlough Appeals 075
59 

L.2. Revised Added language about identifying specific furlough 

hours for employees on a flexible work schedule 

M.4a. New Appropriate supporting documentation for an 

administrative furlough action 

M.4b. New Procedural rights applicable to veterans for an 

administrative furlough of 30 calendar days or less 

M.6a. New Procedural rights for a probationer who completes his or 

her probationary period before fulfilling the agency’s 

furlough time off requirement 

M.11. New Obligation to provide Merit Systems Protection Board 

(MSPB) appeal information in adverse action furlough 

decision notices 

N.21. Revised Clarified the previous language about the appropriate 

procedures to use if an agency determines an additional 

furlough is necessary 

April 2, 2013 G.1. Revised Directs readers to new Section S (Federal Employees 

Health Benefits Program) 

Section K 

Title

Revised Changed title of Section K from “Injury While on 

Furlough” to “Benefits under the Federal Employees’ 

Compensation Act (FECA)”

K.1. Revised Minor edits to guidance involving workers’ 

compensation benefits under the FECA 

K.2.–K.5. New Department of Labor guidance on workers’ 

compensation benefits during an administrative furlough 

Section K 

Note 

New Note regarding additional information on Federal 

workers’ compensation benefits

M.2. Revised Directs readers to OPM’s SF-50 processing guidance in 

its entirety for a fuller understanding of the requirements 

 

S.1. New Continuation of FEHB coverage 

S.2. New Ability to afford FEHB coverage 

S.3. New Continuing FEHB coverage if pay is insufficient to 

cover premium 

S.4. New Termination of FEHB coverage for insufficient pay 

S.5. New Re-enrollment following termination of FEHB coverage 

S.6. New Impact of terminating FEHB coverage on 5-year 

participation requirement for purposes of continuing 

coverage after retirement 

S.7. New Cancellation of FEHB coverage for employees 

participating in premium conversion 

S.8. New Options available to employees not participating in 

FEHB premium conversion 

S.9. New Impact of cancelling FEHB coverage 

S.10. New FEHB enrollment changes 

DLA Administrative Record for FY 2013 Furlough Appeals 076
60 

S.11. New Government share of FEHB premiums 

S.12. New Government share of FEHB premiums for part-time 

employees 

Section S 

Note 

New Note regarding additional information on FEHB 

Program 

March 25, 2013 A.3. Revised Added language generally describing shutdown 

furloughs 

Q.1. New Living Quarters Allowance and Post Cost of Living 

Allowance 

Q.2. New Danger Pay, Post Hardship Differential, and differential 

eligibility for TDY employees 

Q.3. New Difficult-To-Staff Incentive Differential 

Q.4. New Subsistence Expense Allowance 

Q.5. New Home Service Transfer Allowance 

Q.6. New Foreign Transfer Allowance 

Q.7. New Separate Maintenance Allowance 

R.1. Moved VERA/VSIP guidance formerly posted as Question H.1. 

of OPM’s “Supplemental Guidance for Sequestration 

and Administrative Furloughs,” which was removed 

from the OPM website on March 25, 2013 

March 8, 2013 B.1. Revised Factors used in determining coverage of furlough 

B.6. Revised Treatment of detailees 

B.8. New Volunteering for leave without pay 

H.2. Revised Resources for Thrift Savings Plan guidance 

H.3. New Resources for Thrift Savings Plan guidance 

L.3. Revised Scheduling furlough time off for employees with parttime or uncommon tours of duty 

M.10. New Providing electronic notice of a furlough action 

March 5, 2013 B.5. New Treatment of detailees

B.6. New Treatment of detailees

B.7. New Treatment of detailees

E.2. Revised Treatment of employees on approved leave without pay 

E.3. Revised Taking leave without pay under the Family and Medical 

Leave Act (FMLA) 

H.1. Revised Resources for unemployment compensation guidance 

O.1. Revised Collective bargaining obligations 

O.1a. New Satisfying collective bargaining obligations before 

issuing furlough notices 

February 27, 2013 P.1. New Travel expenses during a furlough 

February 26, 2013 E.4. New Accrual of annual and sick leave 

G.6. New Retirement annuity benefits 

February 20, 2013 D.4. New Assigning work hours outside the basic workweek 

D.5. New Compensating employees who work hours outside the basic 

workweek 

DLA Administrative Record for FY 2013 Furlough Appeals 077
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D.6. New Earning credit hours

DLA Administrative Record for FY 2013 Furlough Appeals 078
UNITED STATES 

OFFICE OF PERSONNEL MANAGEMENT

Employee Services 

Pay and Leave

1900 E Street, NW 

Washington, DC 20415

 ES/PL/PS 201-01

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DEFENSE LOGISTICS AGENCY

HEADQUARTERS

8725 JOHN J. KINGMAN ROAD

FORT BELVOIR, VIRGINIA 22060-6221

May 18, 2013 

MEMORANDUM FOR DEFENSE LOGISTICS AGENCY (DLA) EXECUTIVE BOARD

 

 

Subject: DLA Updated Administrative Furlough Execution Policy Guidance 

This memorandum establishes policy for execution of fiscal year (FY) 2013 

administrative furloughs of up to 11 discontinuous workdays, consistent with guidance from the 

Secretary of Defense, and updates the policy stated in my March 17, 2013 memorandum. The 

Secretary has determined that the furlough be implemented in as consistent a manner as 

possible across the Department. As you are aware, DLA negotiated furlough procedures with 

its labor representatives and has come to agreement with the unions that represent the vast 

majority of our workforce. Deviations from the specifics of the applicable union 

Memorandums of Agreement (MOA) are not authorized. The following are the basics of the 

DLA furlough implementation plan that apply to bargaining and non-bargaining employees:

 

• The furlough period will begin no earlier than July 8 and last through the end of FY 13. 

 

• The furlough applies to all DLA civilian employees unless they are specifically identified 

in one of the DoD established exception categories. Those exceptions include deployed

civilians (for the period of the actual deployment and including a defined period 

immediately before and after deployment), positions directly engaged in protecting life and 

property (certain police and firefighter positions), non-appropriated fund employees and 

foreign national employees. DLA Human Resources has identified the specific positions 

and employees included in these exceptions, with approval by the DLA Director.

• DLA civilian employees will serve furloughs of equal length up to 11 discontinuous days. 

(One furlough day per week for 11 consecutive weeks.) 

• For the duration of the furlough period, all affected DLA employees will be placed on one of 

the three approved work schedules, consisting of five day work weeks with eight hour 

workdays. Most employees will have flexible start and stop times with the resultant ability

to earn and use credit hours. The change to employee work schedules will be implemented 

at the beginning of the pay period in which the first furlough day will be scheduled and 

served. Work schedule changes will be implemented the pay period beginning June 30, 

2013. 

• Furlough days will be discontinuous and will be scheduled for the first or last day of the 

administrative workweek (Mondays or Fridays for most employees). Employees who 

currently work an alternate work schedule with a scheduled regular day off of other than 

the first or last day of the administrative workweek will have the option of retaining their 

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2 

existing day off as their weekly furlough day. Employees currently working on Sundays as 

part of their basic work schedule will not be required to be furloughed on Sunday. 

• Supervisors/managers will determine sufficient staffing levels on designated furlough days 

in light of mission requirements, but may not “close” DLA activities. Employees will 

submit their preference of first or last day to their immediate supervisor. In instances where 

there is conflict with multiple employees requesting the same furlough day and all requests 

cannot be accommodated within established parameters, supervisors and employees may 

work together to reach an accommodation, but ties will be broken by applying appropriate 

service computation date (SCD) dates in accordance with the applicable MOA.

• Supervisors will be provided with an employee roster identifying all employees in their 

immediate chain. The roster is to assist them in scheduling furlough days and to ensure that 

all employees are issued the requisite furlough notices and decision letters. Once the 

furlough day has been set for each employee, it cannot be changed for the duration of the 

furlough period. 

• Supervisors may not assign work to employees to be performed on a designated furlough 

day, nor may the employee be permitted to volunteer to work on those designated days. 

• During the furlough period, when a Federal holiday falls on an employee’s designated 

furlough day, the employee will serve their furlough day on the next scheduled work day. 

• Employees will be notified as soon as practicable if/when the furlough period is cancelled 

because of a change to the Department’s budget posture. They will be returned to their 

former work schedule.

• Supervisors will be provided with detailed instructions for completing and issuing the 

furlough proposal notices to their subordinate employees previously identified.

• Furlough notice letters will be distributed by the supervisor in person or by email on May 

29, 2013. The notices will be signed by both the supervisor and employee to document 

receipt. Explicit instructions will be provided to supervisors covering this process as well as 

the alternatives for instances where the employee is not available to directly receive their 

letter in person.

• The actual notice letter provides the employee with notice that they are to be furloughed 

and specific information about the impact of such a furlough. It identifies the earliest 

possible effective date; and if applicable, provides them with a right to reply orally and/or in 

writing, provides a reply period, and identifies the individual to whom the reply should be 

directed.

• At the conclusion of the reply period, employees will be issued a decision letter that finalizes 

the specifics of the furlough, notifies them of their various rights to appeal and specifies the 

effective date. Deciding officials will be provided detailed information for the issuance of 

decision letters to employees.

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3 

Finally, to clarify the guidance with respect to the use of overtime and/or compensatory 

time, DLA organizations may not use overtime or compensatory time except in rare instances 

where failure to make use of that option would result in not just diminished mission 

accomplishment, but mission failure. Overtime or compensatory time may not be used to make 

up for the lost productivity or compensation resulting from the furlough days. The approval 

level for any instances of authorized overtime or compensatory time remains at the PLFA

Commander/J-Code Director level (or Deputy) or the DLA Chief of Staff for D staff

organizations. 

Questions pertaining to the agency’s furlough policy may be directed to your DLA 

Human Resources Services Customer Account Manager. 

BRAD BUNN

 Director 

 DLA Human Resources 

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OMB REPORT TO THE CONGRESS 

ON THE JOINT COMMITTEE SEQUESTRATION 

FOR FISCAL YEAR 2013

March 1, 2013

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OMB REPORT TO THE CONGRESS

ON THE JOINT COMMITTEE SEQUESTRATION

FOR FISCAL YEAR 2013

The Balanced Budget and Emergency Deficit Control Act, as amended (BBEDCA), 2 U.S.C. 

§ 901a, requires the Office of Management and Budget (OMB) to calculate, and the President 

to order on March 1, 2013, reductions in budgetary resources triggered by the failure of the 

Joint Select Committee on Deficit Reduction to propose, and the Congress to enact, legislation 

to reduce the deficit by $1.2 trillion (Joint Committee sequestration). This report provides 

OMB’s calculations of the percentage and dollar amount of the reduction for each non-exempt 

budget account and an explanation of the calculations. 

OMB calculates that the Joint Committee sequestration requires a 7.8 percent reduction 

in non-exempt defense discretionary funding and a 5.0 percent reduction in non-exempt nondefense discretionary funding. The sequestration also imposes reductions of 2.0 percent to 

Medicare, 5.1 percent to other non-exempt nondefense mandatory programs, and 7.9 percent 

to non-exempt defense mandatory programs. 

Basis for Calculations 

Discretionary Appropriations. As of the date of this report, no full-year regular appropriations bills have been enacted for fiscal year (FY) 2013. Instead, all agencies are operating under 

the Continuing Appropriations Resolution, 2013 (CR), Pub. L. 112-175. In addition, the Disaster Relief Appropriations Act, 2013 (Hurricane Sandy supplemental), Pub. L. 113-2, provided 

supplemental funding to various agencies for Hurricane Sandy relief and recovery efforts. Accordingly, as required by sections 251A(7)(A) and 253(f)(2) of BBEDCA, OMB’s estimates for 

the level of sequestrable budgetary resources and resulting reductions assume that budget 

accounts with discretionary appropriations are funded at the annualized level provided by the 

CR, plus funding provided by the Hurricane Sandy supplemental and any funding enacted as 

advance appropriations for FY 2013. Unless another amount is specified by the CR, the annualized level equals the FY 2012 enacted appropriations, including changes in mandatory 

programs, net of any recurring rescissions, and increased by 0.612 percent pursuant to section 

101(c) of the CR.1 Spending authority from offsetting collections is only increased by the 0.612 

percent when that spending authority is used to determine the annualized level. Amounts 

designated in the CR for Overseas Contingency Operations (OCO)/Global War on Terrorism 

(GWOT), and amounts incorporated in the CR by reference to the Disaster Relief Appropriations Act, 2012, Pub. L. 112-77, do not receive the 0.612 percent increase. As provided by section 

101(b) of the CR, whenever an amount designated for OCO/GWOT pursuant to section 251(b) 

(2)(A) of BBEDCA in either the Department of Defense Appropriations Act, 2012 (division A of 

Pub. L. 112-74) or in the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2012 (division H of Pub. L. 112-74) differs from the amount in the President’s 

FY 2013 Budget request, the annualized level equals the amount in the President’s FY 2013 

Budget request. The CR levels are also adjusted for any transfers mandated by law. 

Unobligated Balances in the Defense Function. Pursuant to section 255(e) of BBEDCA, unobligated balances in the defense function are sequestrable budgetary resources. The majority 

of estimated unobligated balances in the defense function are in Department of Defense accounts. In general, for multiyear accounts, the Department of Defense estimated unobligated 

balances as of March 1, 2013, by reducing unobligated balances as of December 31, 2012, by a 

historically-based estimate of obligations from prior year funds in January and February. 

Information about OMB’s calculation of the amounts appropriated by the CR can be found in OMB Bulletin 12-02, which 

is available online at http://www.whitehouse.gov/sites/default/files/omb/bulletins/fy2012/b12-02.pdf. 

1 

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Direct Spending. Estimates of sequestrable budgetary resources and outlays for budget 

accounts with direct spending are equal to the current law baseline amounts contained in the 

President’s FY 2013 Budget, adjusted for the effects of legislation enacted since the Budget 

was transmitted. Two changes with the largest effect on the amount of sequestrable direct 

spending—providing for a zero percent update for Medicare payments to physicians under 

the Sustainable Growth Rate formula for calendar year 2013, and extending Emergency Unemployment Compensation (EUC) through the end of 2013—were enacted in the American 

Taxpayer Relief Act of 2012 (ATRA), Pub. L. 112-240. 

Special Sequestration Rules. The Joint Committee sequestration order is not an order 

under section 254 of BBEDCA.2 Accordingly, as set forth in this report, the special rules in 

section 256 that apply only to a sequestration order issued under section 254 do not apply 

to the Joint Committee sequestration, except to the extent those rules are otherwise made 

applicable by another provision of law. Section 251A(7)(A) of BBEDCA does not include any 

such provision for discretionary spending; as a result, in calculating the reduction in discretionary spending required by the Joint Committee sequestration, this report does not apply 

the special rules in section 256 that apply only to a sequestration order issued under section 

254. The special rules in section 256 do, however, apply to the reduction in direct spending 

required by the Joint Committee sequestration, pursuant to the explicit direction in section 

251A(8) of BBEDCA. 

Federal Administrative Expenses. Under section 256(h) of BBEDCA, Federal administrative 

expenses are subject to sequestration pursuant to an order issued under section 254 “without 

regard to any exemption, exception, limitation, or special rule which is otherwise applicable.” 

For the reasons set forth in the preceding paragraph, for the Joint Committee sequestration, 

this rule applies only to Federal administrative expenses that constitute direct spending. 

BBEDCA does not define “administrative expenses.” For purposes of this report, “administrative expenses” for typical Government programs are defined as the object classes for personnel compensation, travel, transportation, communication, equipment, supplies, materials, and 

other services. For Government programs engaging in commercial, business-like activities, 

administrative expenses constitute overhead costs that are necessary to run a business, and 

not expenses that are directly tied to the production and delivery of goods or services. 

American Taxpayer Relief Act of 2012. In addition to the changes to direct spending mentioned above, this report reflects three changes to the calculation of the Joint Committee 

sequestration required by ATRA. Section 901(a) reduced the amount of the FY 2013 sequestration by $24 billion, which was paid for by $12 billion of revenue increases and $12 billion 

in total reductions to the discretionary spending limits for FYs 2013 and 2014. Section 901(c) 

delayed the date for submission of this report from January 2, 2013 to March 1, 2013. Section 

901(e) altered the discretionary spending limits for FY 2013 for purposes of calculating the 

Joint Committee sequestration. 

Calculation of Sequestration Percentages 

Under section 251A of BBEDCA, the failure of the Joint Select Committee on Deficit Reduction to propose, and the Congress to enact, legislation to reduce the deficit by $1.2 trillion 

triggers automatic reductions in discretionary appropriations and direct spending to achieve 

the deficit reduction that the Joint Select Committee process was meant to achieve. As shown 

in Table 1, the total annual amount of deficit reduction required is specified by formula in 

section 251A(3), starting with the total reduction of $1.2 trillion required for FY 2013 through 

For further discussion, see the OMB Report Pursuant to the Sequestration Transparency Act of 2012 (STA Report) issued 

in September. 

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FY 2021, deducting a specified 18 percent for debt service savings, and then dividing the result by 9 to calculate the annual reduction of $109 billion for each year from FY 2013 to FY 

2021. As discussed previously, ATRA lowered the amount of the reduction required for FY 

2013 by $24 billion, leaving $85 billion to be achieved through sequestration. The annual reduction is split evenly between budget accounts in function 050 (defense function) and in all 

other functions (nondefense function), so that each function group will be reduced by $42.667 

billion in FY 2013. 

Table 1. CALCULATION OF TOTAL ANNUAL 

REDUCTION BY FUNCTION 

(In billions of dollars) 

Joint Committee required savings ........................................................................................................ 1,200.000 

Deduct debt service savings (18%) ........................................................................................................ –216.000 

Net programmatic reductions ........................................................................................................... 984.000 

Divide by 9 to calculate annual reduction ............................................................................................ 109.333 

Reduction for FY 13 pursuant to section 901(a) of ATRA .................................................................... –24.000 

Net remaining programmatic reduction for FY 2013 ...................................................................... 85.333 

Split 50/50 between defense and nondefense functions ................................................................... 42.667 

Base for Allocating Reductions. The annual reduction is further allocated between discretionary and direct spending within each of the function groups in proportion to their share 

of total spending within the function group. The base for allocating reductions to discretionary appropriations is the discretionary spending limit for FY 2013 listed in section 251(c) 

(2) as revised by section 251A(2)(A), and as applied pursuant to section 901(e) of ATRA. For 

purposes of this report, the discretionary spending limits have not been revised to include 

adjustments pursuant to section 251(b)(2) for certain funding included in the CR and Hurricane Sandy supplemental because these adjustments cannot be made until OMB issues 

its Discretionary Final Sequestration Report for FY 2013 on March 27th pursuant to section 

901(b) of ATRA. Pursuant to paragraphs (5) and (6) of section 251A, and consistent with 

section 6 of the Statutory Pay-As-You-Go Act of 2010, 2 U.S.C. § 935, the base for allocating 

reductions to budget accounts with direct spending is the sum of the direct spending outlays 

in the budget year and the subsequent year that would result from new sequestrable budget 

authority in FY 2013. 

Sequestrable Base. Once the reductions are allocated between discretionary appropriations and direct spending using the bases above, the sequestration percentage for discretionary appropriations is obtained by dividing the discretionary reduction required by the 

discretionary sequestrable base, which is described above in the “Basis for Calculations” section. By statute, the discretionary sequestrable base differs from the base used to allocate 

the reductions between discretionary appropriations and direct spending. For discretionary 

defense programs, the sequestrable base equals total discretionary appropriations (including funding that would trigger cap adjustments), plus unobligated balances and funding financed by fees, minus exemptions. Except for funding for military personnel accounts, most 

discretionary defense funding is sequestrable.3

 For discretionary nondefense programs, the 

sequestrable base equals total discretionary appropriations (including funding that would 

3 Defense sequestrable budgetary resources include non-exempt new budget authority and unobligated balances carried 

over from prior fiscal years. Budgetary resources for military personnel accounts are exempt pursuant to section 255(f) of 

BBEDCA and the July 31, 2012 letter from OMB notifying the Congress of the President’s intent to exempt military personnel 

accounts from sequestration, available at: http://www.whitehouse.gov/sites/default/files/omb/legislative/letters/militarypersonnel-letter-biden.pdf. 

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trigger cap adjustments) and funding financed by fees, adjusted to exclude funding for the 

Department of Veterans Affairs, Pell Grants, and other exempt amounts. For mandatory programs, the sequestrable base is the same as the mandatory base for allocating the reduction. 

Pursuant to sections 251A(8), 255, and 256 of BBEDCA, most mandatory spending is exempt 

from sequestration or, in the case of the Medicare program and certain health programs, is 

subject to a 2 percent limit on sequestration. 

Defense Function Reduction 

Table 2 shows the calculation of the sequestration percentages and dollar reductions required for budget accounts with discretionary appropriations or direct spending within the 

defense function. The calculation involves the following steps: 

Step 1. Pursuant to section 251A(5), the total reduction of $42.667 billion is allocated proportionately between discretionary appropriations and direct spending. The total base is 

the sum of the FY 2013 revised discretionary spending limit for the security category4 

($544 billion) and OMB’s baseline estimates of sequestrable direct spending outlays 

in the defense function in FY 2013 and FY 2014 from new direct spending budget authority in FY 2013 ($0.662 billion). Discretionary appropriations comprise more than 

99 percent of the total base in the defense function. 

Step 2. Total defense function spending must be reduced by $42.667 billion. As required by 

section 251A(5)(A), allocating the reduction based on the ratio of the revised discretionary spending limit to the total base (the sum of the defense discretionary spending 

limit and sequestrable direct spending) yields a $42.615 billion reduction required for 

discretionary appropriations. Under section 251A(5)(B), the remaining $0.052 billion 

is the reduction required for budget accounts with direct spending. 

Step 3. As required by section 251A(7)(A), the discretionary percentage reduction for FY 2013 

is calculated by dividing the discretionary reduction amount calculated in step 2 

($42.615 billion) by the sequestrable budgetary resources ($549.325 billion) for budget accounts with discretionary appropriations in the defense function, which yields 

a 7.8 percent sequestration rate for budget accounts with non-exempt discretionary 

appropriations. A similar calculation is required by section 251A(8) for the sequestration of direct spending. Dividing the direct spending reduction amount ($0.052 

billion) by the sequestrable budgetary resources ($0.662 billion) for budget accounts 

with direct spending yields a 7.9 percent sequestration rate for budget accounts with 

non-exempt direct spending. 

Table 2. DEFENSE FUNCTION REDUCTION 

(Dollars in billions) 

Discretionary Direct Spending Total 

Step 1. Base for allocating reduction ....................... 

Percentage allocation of reductions .............. 

544.000 

99.88% 

0.662 

0.12% 

544.662 

Step 2. Allocation of total reduction ....................... 

Percentage allocation of reductions .............. 

42.615 

99.88% 

0.052 

0.12% 

42.667 

Step 3. Sequestration percentages calculation: 

Sequestrable base ................................... 

Sequestration percentage ........................ 

549.325 

7.8% 

0.662 

7.9% 

For purposes of this report, the “security category” means discretionary appropriations in budget function 050, National 

Defense, and “nonsecurity category” means discretionary appropriations other than in budget function 050. 

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Nondefense Function Reduction 

Table 3 shows the calculation of the sequestration percentages and dollar reductions required for budget accounts with discretionary appropriations or direct spending within all 

other functions besides 050 (nondefense function). The calculation is more complicated than 

the calculation for the defense function due to a two percent limit on sequestration of Medicare 

non-administrative spending, a two percent limit on sequestration of community and migrant 

health centers (which applies only to mandatory funding for those programs), and a special rule 

for applying the sequestration to student loans. The calculation involves the following steps: 

Step 1. Total spending in the nondefense function must be reduced by $42.667 billion. The 

portion of Medicare subject to the two percent limit is estimated to have combined FY 

2013 and FY 2014 outlays of $567.340 billion5

 from FY 2013 budgetary resources, so 

a two percentage point reduction would reduce outlays by $11.347 billion, leaving a 

reduction of $31.320 billion to be taken from discretionary appropriations and other 

direct spending in the nondefense function. 

Step 2. Pursuant to section 251A(6), the remaining reduction of $31.320 billion is allocated proportionately between discretionary appropriations and other direct spending in the nondefense function. The remaining base ($605.839 billion) is the sum of the FY 2013 revised discretionary spending limit for the nonsecurity category ($499.000 billion) and 

the remaining sequestrable direct spending base ($106.839 billion).6 The latter amount 

equals OMB’s 2013 Budget baseline estimates of total sequestrable direct spending outlays adjusted for legislation enacted since the Budget’s transmittal ($674.179 billion), 

minus the portion of Medicare subject to the two percent limit ($567.340 billion) in the 

nondefense function in FY 2013 and FY 2014 from new direct spending budget authority 

in FY 2013. The discretionary spending limit accounts for 82.37 percent of the remaining 

base in the nondefense function, and direct spending accounts for 17.63 percent. 

Applying these percentage allocations to the non-Medicare reduction required for 

programs in the nondefense function yields the reduction for discretionary appropriations ($25.798 billion) and for remaining direct spending ($5.522 billion). 

Step 3. The sequestration for the mandatory portions of certain health programs is limited 

to two percentage points pursuant to sections 251A(8) and 256(e)(2). The portion of 

these two programs subject to the two percent limit is estimated to have combined 

FY 2013 and FY 2014 outlays of $1.344 billion from FY 2013 budgetary resources, so 

a two percentage point reduction would reduce outlays by $0.027 billion. Deducting 

these savings from the non-Medicare direct spending reduction leaves $5.495 billion 

to be taken by a uniform percentage reduction of the remaining sequestrable direct 

spending of $105.495 billion in the nondefense function. 

Step 4. As required by section 251A(7)(A), dividing the discretionary reduction amount 

($25.798 billion) calculated in step 2 by the sequestrable budgetary resources for 

discretionary appropriations ($511.785 billion) in the nondefense function yields an 

5.0 percent sequestration rate for budget accounts with non-exempt discretionary 

appropriations.7 

5 As stated above, the Medicare base is higher than the amount stated in the STA Report due primarily to provisions in 

ATRA providing for a zero percent update for Medicare payments to physicians under the Sustainable Growth Rate formula for 

calendar year 2013. 

6 As stated above, the non-Medicare direct spending base is higher than the amount stated in the STA Report due primarily 

to a provision in ATRA extending EUC through the end of 2013. 

7 As stated above, the nondefense discretionary base is higher than the amount stated in the STA Report due primarily to 

the Hurricane Sandy supplemental. 

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The remaining reduction ($5.495 billion) to direct spending is applied as a uniform 

percentage reduction to the remaining budget accounts with sequestrable direct 

spending and by increasing student loan fees by the same uniform percentage, as 

specified in sections 251A(8) and 256(b). Each percentage point increase in the sequestration rate is estimated to result in $0.016 billion of savings in the direct student loan program. Solving simultaneously for the percentage that would achieve the 

remaining reduction when applied to both the remaining sequestrable direct spending ($105.495 billion) and to student loan fees yields a 5.1 percent reduction. This 

percentage reduction would yield savings of $0.082 billion in the direct student loan 

program and $5.413 billion from the remaining budget accounts with non-exempt 

direct spending. 

Table 3. NONDEFENSE FUNCTION REDUCTION 

(Dollars in billions) 

Direct Discretionary Total Spending 

1. Total reduction, excluding savings from Medicare 2% limit: 

Medicare base subject to 2% limit ................................................... 

Total nondefense function reduction ............................................... 

Reduce Medicare by 2% ................................................................... 

Non-Medicare reduction amounts .............................................. 

2. Allocate non-Medicare reduction: 

567.340 

42.667 

–11.347 

31.320 

Total base for allocating reduction .................................................. 499.000 674.179 1,173.179 

Exclude Medicare (portion subject to 2% limit) .............................. 

Non-Medicare base ..................................................................... 

Percentage allocation of non-Medicare base .............................. 

Non-Medicare reduction amounts ................................................... 

Percentage allocation of non-Medicare reduction .......................... 

3. Savings from 2% limit on sequestration of other health programs* 

Other health programs sequestrable base ...................................... 

Reduce other health programs by 2% ............................................. 

4. Sequestration percentages calculation: 

Remaining reduction amounts ........................................................ 

Savings from uniform percentage reduction: 

From 5.1% increase in student loan fee ..................................... 

From remaining sequestrable budget accounts ........................ 

Sequestrable base for uniform percentage reduction .................... 

Sequestration percentage ................................................................ 

Summary of reductions: 

2% sequestration of Medicare ......................................................... 

2% limit on sequestration of other health programs ..................... 

Student loan fee increase ................................................................ 

Uniform percentage reduction ........................................................ 

Rounding .......................................................................................... 

Total reduction ................................................................................. 

–567.340 –567.340 

499.000 

82.37% 

25.798 

82.37% 

25.798 

25.798 

511.785 

5.0% 

25.589 

0.209 

106.839 

17.63% 

5.522 

17.63% 

1.344 

–0.027 

5.495 

0.082 

5.413 

105.495 

5.1% 

11.347 

0.027 

0.082 

5.380 

.033 

605.839 

31.320 

25.798 16.869 42.667

* Includes funding for community and migrant health centers, and for Indian health services. 

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Reductions by Budget Account (Appendix) 

The Appendix of this report sets forth the percentage and dollar amount of the reductions 

required for each budget account with sequestrable funding. Specifically, the Appendix shows 

the sequestrable budgetary resources in each budget account, the percentage reduction required for each sequestrable budgetary resource, and the resulting reduction. For illustrative 

purposes only, the Appendix shows the application of the same percentage reduction to each 

type of budgetary resource within a budget account. There is no requirement that sequestration be applied equally to each type of budgetary resource within a budget account. Section 

256(k)(2) of BBEDCA requires that sequestration be applied equally at the program, project, 

and activity level within each budget account. 

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APPENDIX: SEQUESTRABLE BASE

AND REDUCTIONS BY BUDGET ACCOUNT

(Fiscal year 2013; in millions of dollars) 

Based on sections 251A, 255, and 256 of the Balanced Budget and Emergency 

Deficit Control Act of 1985 (BBEDCA), as amended 

Percentages Used: 

7.8 percent – Defense discretionary 

7.9 percent – Defense mandatory 

5.0 percent – Nondefense discretionary 

5.1 percent – Nondefense mandatory 

For illustrative purposes only, the Appendix shows the application of the same percentage reduction to 

each type of budgetary resource within a budget account. Pursuant to section 256(k)(2) of the Balanced 

Budget and Emergency Deficit Control Act of 1985, the sequestration must be applied equally at the 

program, project, and activity level, but need not be applied equally to each type of budgetary resource 

within a budget account. 

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Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Legislative Branch 

Senate

001-05-0110 Salaries, Officers and Employees 

Nondefense Discretionary Appropriation 177 5.0 9 

001-05-0123 Miscellaneous Items 

Nondefense Discretionary Appropriation 19 5.0 1 

001-05-0126 Secretary of the Senate 

Nondefense Discretionary Appropriation 6 5.0 * 

001-05-0127 Sergeant at Arms and Doorkeeper of the Senate 

Nondefense Discretionary Appropriation 132 5.0 7 

001-05-0128 Inquiries and Investigations 

Nondefense Discretionary Appropriation 132 5.0 7 

001-05-0130 Senators' Official Personnel and Office Expense Account 

Nondefense Discretionary Appropriation 399 5.0 20 

001-05-0185 Office of the Legislative Counsel of the Senate 

Nondefense Discretionary Appropriation 7 5.0 * 

001-05-0188 Congressional Use of Foreign Currency, Senate 

Nondefense Mandatory Appropriation 6 5.1 * 

001-05-9911 Senate Items 

Nondefense Discretionary Appropriation 2 5.0 * 

House of Representatives 

001-10-0400 Salaries and Expenses 

Nondefense Discretionary Appropriation 1,233 5.0 62 

001-10-0488 Congressional Use of Foreign Currency, House of Representatives 

Nondefense Mandatory Appropriation 1 5.1 * 

Joint Items 

001-11-0181 Joint Economic Committee 

Nondefense Discretionary Appropriation 4 5.0 * 

001-11-0186 Joint Congressional Committee on Inaugural Ceremonies of 2013 

Nondefense Discretionary Appropriation 1 5.0 * 

001-11-0190 Office of Congressional Accessibility Services 

Nondefense Discretionary Appropriation 1 5.0 * 

001-11-0425 Office of the Attending Physician 

Nondefense Discretionary Appropriation 3 5.0 * 

001-11-0460 Joint Committee on Taxation 

Nondefense Discretionary Appropriation 10 5.0 1 

Office of Compliance 

001-12-1600 Salaries and Expenses 

Nondefense Discretionary Appropriation 4 5.0 * 

Capitol Police 

001-13-0476 General Expenses 

Nondefense Discretionary Appropriation 63 5.0 3 

001-13-0477 Salaries 

Nondefense Discretionary Appropriation 279 5.0 14 

* denotes $500,000 or less. Page 1 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 120
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Congressional Budget Office 

001-14-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 44 5.0 2 

Architect of the Capitol 

001-15-0100 General Administration 

Nondefense Discretionary Appropriation 102 5.0 5 

001-15-0105 Capitol Building 

Nondefense Discretionary Appropriation 36 5.0 2 

001-15-0108 Capitol Grounds 

Nondefense Discretionary Appropriation 10 5.0 1 

001-15-0123 Senate Office Buildings 

Nondefense Discretionary Appropriation 72 5.0 4 

001-15-0127 House Office Buildings 

Nondefense Discretionary Appropriation 95 5.0 5 

001-15-0133 Capitol Power Plant 

Nondefense Discretionary Appropriation 124 5.0 6 

001-15-0155 Library Buildings and Grounds 

Nondefense Discretionary Appropriation 47 5.0 2 

001-15-0161 Capitol Visitor Center 

Nondefense Discretionary Appropriation 21 5.0 1 

001-15-0171 Capitol Police Buildings and Grounds 

Nondefense Discretionary Appropriation 22 5.0 1 

001-15-1833 House Historic Buildings Revitalization Trust Fund 

Nondefense Discretionary Appropriation 30 5.0 2 

001-15-4518 Judiciary Office Building Development and Operations Fund 

Nondefense Mandatory Borrowing authority 12 5.1 1 

Botanic Garden 

001-18-0200 Botanic Garden 

Nondefense Discretionary Appropriation 12 5.0 1 

Library of Congress 

001-25-0101 Salaries and Expenses, Library of Congress 

Nondefense Discretionary Appropriation 416 5.0 21 

001-25-0102 Copyright Office: Salaries and Expenses 

Nondefense Discretionary Appropriation 16 5.0 1 

001-25-0127 Congressional Research Service: Salaries and Expenses 

Nondefense Discretionary Appropriation 107 5.0 5 

001-25-0141 Books for the Blind and Physically Handicapped: Salaries and Expenses 

Nondefense Discretionary Appropriation 51 5.0 3 

Government Printing Office 

001-30-0201 Office of Superintendent of Documents: Salaries and Expenses 

Nondefense Discretionary Appropriation 35 5.0 2 

001-30-0203 Congressional Printing and Binding 

Nondefense Discretionary Appropriation 91 5.0 5 

* denotes $500,000 or less. Page 2 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 121
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

001-30-4505 Government Printing Office Revolving Fund 

Nondefense Discretionary Appropriation 1 5.0 * 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

Account Total 3 *

Government Accountability Office 

001-35-0107 Salaries and Expenses 

Nondefense Discretionary Appropriation 514 5.0 26 

United States Tax Court 

001-40-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 51 5.0 3 

Legislative Branch Boards and Commissions 

001-45-1801 Medicaid and CHIP Payment and Access Commission 

Nondefense Discretionary Appropriation 6 5.0 * 

001-45-2973 United States-China Economic and Security Review Commission 

Nondefense Discretionary Appropriation 3 5.0 * 

001-45-2975 Commission on International Religious Freedom 

Nondefense Discretionary Appropriation 3 5.0 * 

001-45-2990 Capital Construction, Dwight D. Eisenhower Memorial Commission 

Nondefense Discretionary Appropriation 31 5.0 2 

001-45-8148 Open World Leadership Center Trust Fund 

Nondefense Discretionary Appropriation 10 5.0 1 

001-45-9911 Other Legislative Branch Boards and Commissions 

Nondefense Discretionary Appropriation 7 5.0 * 

* denotes $500,000 or less. Page 3 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 122
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Judicial Branch 

Supreme Court of the United States 

002-05-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 73 5.0 4 

002-05-0103 Care of the Building and Grounds 

Nondefense Discretionary Appropriation 8 5.0 * 

United States Court of Appeals for the Federal Circuit 

002-07-0510 Salaries and Expenses 

Nondefense Discretionary Appropriation 30 5.0 2 

United States Court of International Trade 

002-15-0400 Salaries and Expenses 

Nondefense Discretionary Appropriation 20 5.0 1 

Courts of Appeals, District Courts, and other Judicial Services 

002-25-0920 Salaries and Expenses 

Nondefense Discretionary Appropriation 4,716 5.0 236 

Nondefense Mandatory Appropriation 65 5.1 3 

Account Total 4,781 239

002-25-0923 Defender Services 

Nondefense Discretionary Appropriation 1,037 5.0 52 

002-25-0925 Fees of Jurors and Commissioners 

Nondefense Discretionary Appropriation 52 5.0 3 

002-25-0930 Court Security 

Nondefense Discretionary Appropriation 503 5.0 25 

002-25-5100 Judiciary Filing Fees 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 80 5.1 4 

Nondefense Mandatory Appropriation 194 5.1 10 

Account Total 274 14

002-25-5101 Registry Administration 

Nondefense Mandatory Appropriation 1 5.1 * 

Administrative Office of the United States Courts 

002-26-0927 Salaries and Expenses 

Nondefense Discretionary Appropriation 83 5.0 4 

Federal Judicial Center 

002-30-0928 Salaries and Expenses 

Nondefense Discretionary Appropriation 27 5.0 1 

United States Sentencing Commission 

002-39-0938 Salaries and Expenses 

Nondefense Discretionary Appropriation 17 5.0 1 

* denotes $500,000 or less. Page 4 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 123
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Agriculture 

Office of the Secretary 

005-03-9913 Office of the Secretary 

Nondefense Discretionary Appropriation 16 5.0 1 

Departmental Management 

005-05-0117 Agriculture Buildings and Facilities and Rental Payments 

Nondefense Discretionary Appropriation 232 5.0 12 

005-05-0500 Hazardous Materials Management 

Nondefense Discretionary Appropriation 4 5.0 * 

005-05-9915 Departmental Administration 

Nondefense Discretionary Appropriation 86 5.0 4 

Office of Communications 

005-06-0150 Office of Communications 

Nondefense Discretionary Appropriation 8 5.0 * 

Office of Civil Rights 

005-07-3800 Office of Civil Rights 

Nondefense Discretionary Appropriation 21 5.0 1 

Office of Inspector General 

005-08-0900 Office of Inspector General 

Nondefense Discretionary Appropriation 86 5.0 4 

Office of Chief Economist 

005-09-0123 Office of the Chief Economist 

Nondefense Discretionary Appropriation 11 5.0 1 

Office of the General Counsel 

005-10-2300 Office of the General Counsel 

Nondefense Discretionary Appropriation 40 5.0 2 

National Appeals Division 

005-11-0706 National Appeals Division 

Nondefense Discretionary Appropriation 13 5.0 1 

Economic Research Service 

005-13-1701 Economic Research Service 

Nondefense Discretionary Appropriation 78 5.0 4 

National Agricultural Statistics Service 

005-15-1801 National Agricultural Statistics Service 

Nondefense Discretionary Appropriation 160 5.0 8 

Agricultural Research Service 

005-18-1400 Salaries and Expenses 

Nondefense Discretionary Appropriation 1,102 5.0 55 

005-18-8214 Miscellaneous Contributed Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

National Institute of Food and Agriculture 

* denotes $500,000 or less. Page 5 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 124
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

005-20-0502 Extension Activities 

Nondefense Discretionary Appropriation 478 5.0 24 

Nondefense Mandatory Appropriation 5 5.1 * 

Account Total 483 24

005-20-1500 Research and Education Activities 

Nondefense Discretionary Appropriation 714 5.0 36 

005-20-1502 Integrated Activities 

Nondefense Discretionary Appropriation 21 5.0 1 

Animal and Plant Health Inspection Service 

005-32-1600 Salaries and Expenses 

Nondefense Discretionary Appropriation 822 5.0 41 

Nondefense Discretionary Spending authority 18 5.0 1 

Nondefense Mandatory Appropriation 266 5.1 14 

Account Total 1,106 56

005-32-1601 Buildings and Facilities 

Nondefense Discretionary Appropriation 3 5.0 * 

005-32-9971 Miscellaneous Trust Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

Food Safety and Inspection Service 

005-35-3700 Salaries and Expenses 

Nondefense Discretionary Appropriation 1,010 5.0 51 

Nondefense Discretionary Spending authority 45 5.0 2 

Account Total 1,055 53

005-35-8137 Expenses and Refunds, Inspection and Grading of Farm Products 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

Grain Inspection, Packers and Stockyards Administration 

005-37-2400 Salaries and Expenses 

Nondefense Discretionary Appropriation 38 5.0 2 

005-37-4050 Limitation on Inspection and Weighing Services Expenses 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

Nondefense Mandatory Spending authority 40 5.1 2 

Account Total 41 2

Agricultural Marketing Service 

005-45-2500 Marketing Services 

Nondefense Discretionary Appropriation 83 5.0 4 

005-45-2501 Payments to States and Possessions 

Nondefense Discretionary Appropriation 1 5.0 * 

005-45-5070 Perishable Agricultural Commodities Act Fund 

Nondefense Mandatory Appropriation 11 5.1 1 

005-45-5209 Funds for Strengthening Markets, Income, and Supply (section 32) 

Nondefense Mandatory Appropriation 792 5.1 40 

005-45-8015 Expenses and Refunds, Inspection and Grading of Farm Products 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 4 5.1 * 

Nondefense Mandatory Appropriation 4 5.1 * 

Account Total 8 *

005-45-8412 Milk Market Orders Assessment Fund 

Nondefense Mandatory Spending authority 57 5.1 3 

* denotes $500,000 or less. Page 6 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 125
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Risk Management Agency 

005-47-2707 Administrative and Operating Expenses 

Nondefense Discretionary Appropriation 75 5.0 4 

005-47-4085 Federal Crop Insurance Corporation Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 58 5.1 3 

Farm Service Agency 

005-49-0170 State Mediation Grants 

Nondefense Discretionary Appropriation 4 5.0 * 

005-49-0171 Emergency Forest Restoration Program 

Nondefense Discretionary Appropriation 23 5.0 1 

005-49-0600 Salaries and Expenses 

Nondefense Discretionary Appropriation 1,206 5.0 60 

005-49-1140 Agricultural Credit Insurance Fund Program Account 

Nondefense Discretionary Appropriation 408 5.0 20 

005-49-1336 Commodity Credit Corporation Export Loans Program Account 

Nondefense Discretionary Appropriation 7 5.0 * 

005-49-2701 USDA Supplemental Assistance 

Nondefense Discretionary Appropriation 2 5.0 * 

005-49-3304 Grassroots Source Water Protection Program 

Nondefense Discretionary Appropriation 4 5.0 * 

005-49-3305 Reforestation Pilot Program 

Nondefense Discretionary Appropriation 1 5.0 * 

005-49-3316 Emergency Conservation Program 

Nondefense Discretionary Appropriation 15 5.0 1 

005-49-4336 Commodity Credit Corporation Fund 

Nondefense Mandatory Borrowing authority 6,460 5.1 329 

005-49-5531 Agricultural Disaster Relief Fund 

Nondefense Mandatory Borrowing authority 1,372 5.1 70 

005-49-8161 Tobacco Trust Fund 

Nondefense Mandatory Appropriation 960 5.1 49 

Natural Resources Conservation Service 

005-53-1000 Conservation Operations 

Nondefense Discretionary Appropriation 833 5.0 42 

Nondefense Discretionary Spending authority 9 5.0 * 

Account Total 842 42

005-53-1002 Watershed Rehabilitation Program 

Nondefense Discretionary Appropriation 15 5.0 1 

005-53-1004 Farm Security and Rural Investment Programs 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 108 5.1 6 

Nondefense Mandatory Appropriation 3,249 5.1 166 

Account Total 3,357 171

005-53-1072 Watershed and Flood Prevention Operations 

Nondefense Discretionary Appropriation 180 5.0 9 

005-53-3320 Water Bank Program 

Nondefense Discretionary Appropriation 8 5.0 * 

Rural Development 

* denotes $500,000 or less. Page 7 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 126
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

005-55-0403 Salaries and Expenses 

Nondefense Discretionary Appropriation 183 5.0 9 

Rural Utilities Service 

005-60-1230 Rural Electrification and Telecommunications Loans Program Account 

Nondefense Discretionary Appropriation 37 5.0 2 

005-60-1232 Distance Learning, Telemedicine, and Broadband Program 

Nondefense Discretionary Appropriation 38 5.0 2 

005-60-1980 Rural Water and Waste Disposal Program Account 

Nondefense Discretionary Appropriation 506 5.0 25 

005-60-2042 High Energy Cost Grants 

Nondefense Discretionary Appropriation 10 5.0 1 

Rural Housing Service 

005-63-0137 Rental Assistance Program 

Nondefense Discretionary Appropriation 910 5.0 46 

005-63-1951 Rural Community Facilities Program Account 

Nondefense Discretionary Appropriation 29 5.0 1 

005-63-1953 Rural Housing Assistance Grants 

Nondefense Discretionary Appropriation 33 5.0 2 

005-63-2002 Multifamily Housing Revitalization Program Account 

Nondefense Discretionary Appropriation 13 5.0 1 

005-63-2006 Mutual and Self-help Housing Grants 

Nondefense Discretionary Appropriation 30 5.0 2 

005-63-2081 Rural Housing Insurance Fund Program Account 

Nondefense Discretionary Appropriation 514 5.0 26 

Rural Business_Cooperative Service 

005-65-1900 Rural Cooperative Development Grants 

Nondefense Discretionary Appropriation 25 5.0 1 

005-65-1902 Rural Business Program Account 

Nondefense Discretionary Appropriation 75 5.0 4 

005-65-1908 Rural Energy for America Program 

Nondefense Discretionary Appropriation 3 5.0 * 

Nondefense Mandatory Appropriation 22 5.1 1 

Account Total 25 1

005-65-2069 Rural Development Loan Fund Program Account 

Nondefense Discretionary Appropriation 11 5.0 1 

005-65-2073 Energy Assistance Payments 

Nondefense Mandatory Appropriation 65 5.1 3 

Foreign Agricultural Service 

005-68-2277 Public Law 480 Title I Direct Credit and Food for Progress Program Account 

Nondefense Discretionary Appropriation 3 5.0 * 

005-68-2278 Food for Peace Title II Grants 

Nondefense Discretionary Appropriation 1,475 5.0 74 

005-68-2900 Salaries and Expenses 

Nondefense Discretionary Appropriation 177 5.0 9 

Nondefense Mandatory Appropriation 1 5.1 * 

Account Total 178 9

* denotes $500,000 or less. Page 8 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 127
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

005-68-2903 McGovern-Dole International Food for Education and Child Nutrition Program 

Nondefense Discretionary Appropriation 185 5.0 9 

Food and Nutrition Service 

005-84-3505 Supplemental Nutrition Assistance Program 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 93 5.1 5 

005-84-3507 Commodity Assistance Program 

Nondefense Discretionary Appropriation 73 5.0 4 

Nondefense Mandatory Appropriation 21 5.1 1 

Account Total 94 5

005-84-3508 Nutrition Programs Administration 

Nondefense Discretionary Appropriation 140 5.0 7 

005-84-3510 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) 

Nondefense Discretionary Appropriation 6,659 5.0 333 

Nondefense Mandatory Appropriation 1 5.1 * 

Account Total 6,660 333

005-84-3539 Child Nutrition Programs 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 36 5.1 2 

Nondefense Mandatory Appropriation 13 5.1 1 

Account Total 49 3

Forest Service 

005-96-1103 Capital Improvement and Maintenance 

Nondefense Discretionary Appropriation 430 5.0 22 

Nondefense Discretionary Spending authority 16 5.0 1 

Account Total 446 22

005-96-1104 Forest and Rangeland Research 

Nondefense Discretionary Appropriation 298 5.0 15 

Nondefense Discretionary Spending authority 2 5.0 * 

Account Total 300 15

005-96-1105 State and Private Forestry 

Nondefense Discretionary Appropriation 260 5.0 13 

005-96-1106 National Forest System 

Nondefense Discretionary Appropriation 1,615 5.0 81 

Nondefense Discretionary Spending authority 14 5.0 1 

Account Total 1,629 81

005-96-1115 Wildland Fire Management 

Nondefense Discretionary Appropriation 2,448 5.0 122 

Nondefense Discretionary Spending authority 53 5.0 3 

Account Total 2,501 125

005-96-1119 Management of National Forest Lands for Subsistence Uses 

Nondefense Discretionary Appropriation 3 5.0 * 

005-96-4605 Working Capital Fund 

Nondefense Discretionary Spending authority 3 5.0 * 

005-96-5207 Range Betterment Fund 

Nondefense Discretionary Appropriation 3 5.0 * 

005-96-5540 Stewardship Contracting Product Sales 

Nondefense Mandatory Appropriation 8 5.1 * 

* denotes $500,000 or less. Page 9 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 128
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

005-96-9921 Forest Service Permanent Appropriations 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

Nondefense Mandatory Appropriation 646 5.1 33 

Account Total 647 33

005-96-9923 Land Acquisition 

Nondefense Discretionary Appropriation 74 5.0 4 

Nondefense Mandatory Appropriation 9 5.1 * 

Account Total 83 4

005-96-9974 Forest Service Trust Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

Nondefense Mandatory Appropriation 77 5.1 4 

Account Total 79 4

* denotes $500,000 or less. Page 10 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 129
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Commerce 

Departmental Management 

006-05-0120 Salaries and Expenses 

Nondefense Discretionary Appropriation 57 5.0 3 

006-05-0123 HCHB Renovation and Modernization 

Nondefense Discretionary Appropriation 5 5.0 * 

006-05-0126 Office of the Inspector General 

Nondefense Discretionary Appropriation 29 5.0 1 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 30 2

Economic Development Administration 

006-06-0125 Salaries and Expenses 

Nondefense Discretionary Appropriation 38 5.0 2 

006-06-2050 Economic Development Assistance Programs 

Nondefense Discretionary Appropriation 221 5.0 11 

Bureau of the Census 

006-07-0401 Salaries and Expenses 

Nondefense Discretionary Appropriation 255 5.0 13 

Nondefense Mandatory Appropriation 30 5.1 2 

Account Total 285 14

006-07-0450 Periodic Censuses and Programs 

Nondefense Discretionary Appropriation 638 5.0 32 

Economic and Statistical Analysis 

006-08-1500 Salaries and Expenses 

Nondefense Discretionary Appropriation 97 5.0 5 

International Trade Administration 

006-25-1250 Operations and Administration 

Nondefense Discretionary Appropriation 458 5.0 23 

006-25-5521 Grants to Manufacturers of Worsted Wool Fabrics 

Nondefense Mandatory Appropriation 5 5.1 * 

Bureau of Industry and Security 

006-30-0300 Operations and Administration 

Defense Discretionary Appropriation 34 7.8 3 

Nondefense Discretionary Appropriation 67 5.0 3 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 102 6

Minority Business Development Agency 

006-40-0201 Minority Business Development 

Nondefense Discretionary Appropriation 30 5.0 2 

National Oceanic and Atmospheric Administration 

006-48-1450 Operations, Research, and Facilities 

Nondefense Discretionary Appropriation 3,289 5.0 164 

Nondefense Mandatory Spending authority 6 5.1 * 

Account Total 3,295 165

006-48-1451 Pacific Coastal Salmon Recovery 

Nondefense Discretionary Appropriation 65 5.0 3 

* denotes $500,000 or less. Page 11 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 130
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

006-48-1460 Procurement, Acquisition and Construction 

Nondefense Discretionary Appropriation 2,013 5.0 101 

006-48-1465 Medicare-eligible Retiree Health Fund Contribution, NOAA 

Nondefense Discretionary Appropriation 2 5.0 * 

006-48-4316 Damage Assessment and Restoration Revolving Fund 

Nondefense Mandatory Appropriation 6 5.1 * 

006-48-5139 Promote and Develop Fishery Products and Research Pertaining to American Fisheries 

Nondefense Mandatory Appropriation 16 5.1 1 

006-48-5284 Limited Access System Administration Fund 

Nondefense Mandatory Appropriation 10 5.1 1 

006-48-5362 Environmental Improvement and Restoration Fund 

Nondefense Mandatory Appropriation 1 5.1 * 

U.S. Patent and Trademark Office 

006-51-1006 Salaries and Expenses 

Nondefense Discretionary Spending authority 2,951 5.0 148 

National Institute of Standards and Technology 

006-55-0500 Scientific and Technical Research and Services 

Nondefense Discretionary Appropriation 580 5.0 29 

006-55-0515 Construction of Research Facilities 

Nondefense Discretionary Appropriation 56 5.0 3 

006-55-0525 Industrial Technology Services 

Nondefense Discretionary Appropriation 129 5.0 6 

National Telecommunications and Information Administration 

006-60-0516 State and Local Implementation Fund 

Nondefense Mandatory Borrowing authority 69 5.1 4 

006-60-0550 Salaries and Expenses 

Nondefense Discretionary Appropriation 46 5.0 2 

006-60-8233 Public Safety Trust Fund 

Nondefense Mandatory Borrowing authority 105 5.1 5 

* denotes $500,000 or less. Page 12 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 131
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Defense--Military Programs 

Operation and Maintenance 

007-10-0100 Operation and Maintenance, Defense-wide 

Defense Discretionary Appropriation 38,457 7.8 3,000 

Defense Discretionary Unobligated balance in 050 748 7.8 58 

Account Total 39,205 3,058

007-10-0104 United States Court of Appeals for the Armed Forces 

Defense Discretionary Appropriation 14 7.8 1 

007-10-0105 Drug Interdiction and Counter-Drug Activities 

Defense Discretionary Appropriation 1,685 7.8 131 

007-10-0107 Office of the Inspector General 

Defense Discretionary Appropriation 360 7.8 28 

Defense Discretionary Unobligated balance in 050 4 7.8 * 

Account Total 364 28

007-10-0111 Department of Defense Acquisition Workforce Development Fund 

Defense Discretionary Appropriation 107 7.8 8 

Defense Discretionary Unobligated balance in 050 290 7.8 23 

Account Total 397 31

007-10-0118 Overseas Contingency Operations Transfer Fund 

Defense Discretionary Unobligated balance in 050 10 7.8 1 

007-10-0130 Defense Health Program 

Defense Discretionary Appropriation 33,528 7.8 2,615 

Defense Discretionary Spending authority 971 7.8 76 

Defense Discretionary Unobligated balance in 050 1,503 7.8 117 

Account Total 36,002 2,808

007-10-0134 Cooperative Threat Reduction Account 

Defense Discretionary Appropriation 511 7.8 40 

Defense Discretionary Unobligated balance in 050 222 7.8 17 

Account Total 733 57

007-10-0462 Military Intelligence Program Transfer Fund 

Defense Discretionary Appropriation 313 7.8 24 

007-10-0801 Foreign Currency Fluctuations 

Defense Discretionary Unobligated balance in 050 970 7.8 76 

007-10-0810 The Department of Defense Environmental Restoration Accounts 

Defense Discretionary Appropriation 1,198 7.8 93 

Defense Discretionary Unobligated balance in 050 7 7.8 1 

Account Total 1,205 94

007-10-0811 Environmental Restoration, Formerly Used Defense Sites 

Defense Discretionary Appropriation 328 7.8 26 

007-10-0819 Overseas Humanitarian, Disaster, and Civic Aid 

Defense Discretionary Appropriation 109 7.8 9 

Defense Discretionary Unobligated balance in 050 65 7.8 5 

Account Total 174 14

007-10-0833 Emergency Response Fund 

Defense Discretionary Unobligated balance in 050 214 7.8 17 

007-10-0838 Support for International Sporting Competitions 

Defense Discretionary Unobligated balance in 050 10 7.8 1 

* denotes $500,000 or less. Page 13 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 132
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

007-10-1106 Operation and Maintenance, Marine Corps 

Defense Discretionary Appropriation 9,643 7.8 752 

007-10-1107 Operation and Maintenance, Marine Corps Reserve 

Defense Discretionary Appropriation 299 7.8 23 

007-10-1804 Operation and Maintenance, Navy 

Defense Discretionary Appropriation 44,274 7.8 3,453 

Defense Discretionary Unobligated balance in 050 15 7.8 1 

Account Total 44,289 3,455

007-10-1806 Operation and Maintenance, Navy Reserve 

Defense Discretionary Appropriation 1,369 7.8 107 

007-10-2020 Operation and Maintenance, Army 

Defense Discretionary Appropriation 59,336 7.8 4,628 

Defense Discretionary Unobligated balance in 050 84 7.8 7 

Account Total 59,420 4,635

007-10-2065 Operation and Maintenance, Army National Guard 

Defense Discretionary Appropriation 7,352 7.8 573 

Defense Discretionary Unobligated balance in 050 1 7.8 * 

Account Total 7,353 574

007-10-2080 Operation and Maintenance, Army Reserve 

Defense Discretionary Appropriation 3,245 7.8 253 

007-10-2091 Afghanistan Security Forces Fund 

Defense Discretionary Appropriation 5,749 7.8 448 

Defense Discretionary Unobligated balance in 050 4,519 7.8 352 

Account Total 10,268 801

007-10-2096 Afghanistan Infrastructure Fund 

Defense Discretionary Appropriation 400 7.8 31 

Defense Discretionary Unobligated balance in 050 69 7.8 5 

Account Total 469 37

007-10-3400 Operation and Maintenance, Air Force 

Defense Discretionary Appropriation 44,443 7.8 3,467 

007-10-3740 Operation and Maintenance, Air Force Reserve 

Defense Discretionary Appropriation 3,415 7.8 266 

007-10-3840 Operation and Maintenance, Air National Guard 

Defense Discretionary Appropriation 6,162 7.8 481 

007-10-4965 Emergency Response 

Defense Discretionary Unobligated balance in 050 12 7.8 1 

007-10-5188 Disposal of Department of Defense Real Property 

Defense Discretionary Appropriation 8 7.8 1 

Defense Discretionary Unobligated balance in 050 55 7.8 4 

Account Total 63 5

007-10-5189 Lease of Department of Defense Real Property 

Defense Discretionary Appropriation 11 7.8 1 

Defense Discretionary Unobligated balance in 050 71 7.8 6 

Account Total 82 6

007-10-5193 Overseas Military Facility Investment Recovery 

Defense Discretionary Unobligated balance in 050 2 7.8 * 

* denotes $500,000 or less. Page 14 of 70 

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Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

007-10-9922 Miscellaneous Special Funds 

Defense Mandatory Appropriation 8 7.9 1 

Defense Mandatory Unobligated balance in 050 17 7.9 1 

Account Total 25 2

Procurement

007-15-0144 Mine Resistant Ambush Protected Vehicle Fund 

Defense Discretionary Unobligated balance in 050 600 7.8 47 

007-15-0300 Procurement, Defense-wide 

Defense Discretionary Appropriation 5,130 7.8 400 

Defense Discretionary Unobligated balance in 050 670 7.8 52 

Account Total 5,800 452

007-15-0350 National Guard and Reserve Equipment 

Defense Discretionary Unobligated balance in 050 217 7.8 17 

007-15-0360 Defense Production Act Purchases 

Defense Discretionary Appropriation 171 7.8 13 

Defense Discretionary Unobligated balance in 050 151 7.8 12 

Account Total 322 25

007-15-0380 Coastal Defense Augmentation 

Defense Discretionary Unobligated balance in 050 4 7.8 * 

007-15-0390 Chemical Agents and Munitions Destruction, Defense 

Defense Discretionary Appropriation 1,564 7.8 122 

Defense Discretionary Unobligated balance in 050 2 7.8 * 

Account Total 1,566 122

007-15-1109 Procurement, Marine Corps 

Defense Discretionary Appropriation 2,376 7.8 185 

Defense Discretionary Unobligated balance in 050 1,180 7.8 92 

Account Total 3,556 277

007-15-1506 Aircraft Procurement, Navy 

Defense Discretionary Appropriation 17,871 7.8 1,394 

Defense Discretionary Unobligated balance in 050 2,914 7.8 227 

Account Total 20,785 1,621

007-15-1507 Weapons Procurement, Navy 

Defense Discretionary Appropriation 3,234 7.8 252 

Defense Discretionary Unobligated balance in 050 703 7.8 55 

Account Total 3,937 307

007-15-1508 Procurement of Ammunition, Navy and Marine Corps 

Defense Discretionary Appropriation 889 7.8 69 

Defense Discretionary Unobligated balance in 050 103 7.8 8 

Account Total 992 77

007-15-1611 Shipbuilding and Conversion, Navy 

Defense Discretionary Appropriation 15,010 7.8 1,171 

Defense Discretionary Unobligated balance in 050 7,459 7.8 582 

Account Total 22,469 1,753

007-15-1810 Other Procurement, Navy 

Defense Discretionary Appropriation 6,089 7.8 475 

Defense Discretionary Unobligated balance in 050 1,320 7.8 103 

Account Total 7,409 578

* denotes $500,000 or less. Page 15 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 134
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

007-15-2031 Aircraft Procurement, Army 

Defense Discretionary Appropriation 5,858 7.8 457 

Defense Discretionary Unobligated balance in 050 1,532 7.8 119 

Account Total 7,390 576

007-15-2032 Missile Procurement, Army 

Defense Discretionary Appropriation 1,490 7.8 116 

Defense Discretionary Spending authority 15 7.8 1 

Defense Discretionary Unobligated balance in 050 231 7.8 18 

Account Total 1,736 135

007-15-2033 Procurement of Weapons and Tracked Combat Vehicles, Army 

Defense Discretionary Appropriation 2,079 7.8 162 

Defense Discretionary Spending authority 20 7.8 2 

Defense Discretionary Unobligated balance in 050 751 7.8 59 

Account Total 2,850 222

007-15-2034 Procurement of Ammunition, Army 

Defense Discretionary Appropriation 2,239 7.8 175 

Defense Discretionary Spending authority 22 7.8 2 

Defense Discretionary Unobligated balance in 050 299 7.8 23 

Account Total 2,560 200

007-15-2035 Other Procurement, Army 

Defense Discretionary Appropriation 9,548 7.8 745 

Defense Discretionary Spending authority 17 7.8 1 

Defense Discretionary Unobligated balance in 050 3,501 7.8 273 

Account Total 13,066 1,019

007-15-2093 Joint Improvised Explosive Device Defeat Fund 

Defense Discretionary Appropriation 1,675 7.8 131 

Defense Discretionary Unobligated balance in 050 303 7.8 24 

Account Total 1,978 154

007-15-3010 Aircraft Procurement, Air Force 

Defense Discretionary Appropriation 13,050 7.8 1,018 

Defense Discretionary Unobligated balance in 050 9,753 7.8 761 

Account Total 22,803 1,779

007-15-3011 Procurement of Ammunition, Air Force 

Defense Discretionary Appropriation 619 7.8 48 

Defense Discretionary Unobligated balance in 050 112 7.8 9 

Account Total 731 57

007-15-3020 Missile Procurement, Air Force 

Defense Discretionary Appropriation 5,944 7.8 464 

Defense Discretionary Unobligated balance in 050 640 7.8 50 

Account Total 6,584 514

007-15-3080 Other Procurement, Air Force 

Defense Discretionary Appropriation 20,271 7.8 1,581 

Defense Discretionary Unobligated balance in 050 442 7.8 34 

Account Total 20,713 1,616

Research, Development, Test, and Evaluation 

007-20-0400 Research, Development, Test and Evaluation, Defense-wide 

Defense Discretionary Appropriation 19,391 7.8 1,512 

Defense Discretionary Unobligated balance in 050 1,145 7.8 89 

Account Total 20,536 1,602

* denotes $500,000 or less. Page 16 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 135
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

007-20-0460 Operational Test and Evaluation, Defense 

Defense Discretionary Appropriation 189 7.8 15 

Defense Discretionary Unobligated balance in 050 9 7.8 1 

Account Total 198 15

007-20-1319 Research, Development, Test and Evaluation, Navy 

Defense Discretionary Appropriation 17,909 7.8 1,397 

Defense Discretionary Unobligated balance in 050 953 7.8 74 

Account Total 18,862 1,471

007-20-2040 Research, Development, Test and Evaluation, Army 

Defense Discretionary Appropriation 8,814 7.8 687 

Defense Discretionary Unobligated balance in 050 793 7.8 62 

Account Total 9,607 749

007-20-3600 Research, Development, Test and Evaluation, Air Force 

Defense Discretionary Appropriation 26,695 7.8 2,082 

Defense Discretionary Unobligated balance in 050 1,727 7.8 135 

Account Total 28,422 2,217

Military Construction 

007-25-0391 Chemical Demilitarization Construction, Defense-wide 

Defense Discretionary Appropriation 75 7.8 6 

Defense Discretionary Unobligated balance in 050 2 7.8 * 

Account Total 77 6

007-25-0500 Military Construction, Defense-wide 

Defense Discretionary Appropriation 3,321 7.8 259 

Defense Discretionary Unobligated balance in 050 2,493 7.8 194 

Account Total 5,814 454

007-25-0510 Department of Defense Base Closure Account 1990 

Defense Discretionary Appropriation 326 7.8 25 

007-25-0512 Department of Defense Base Closure Account 2005 

Defense Discretionary Unobligated balance in 050 601 7.8 47 

007-25-0803 Foreign Currency Fluctuations, Construction 

Defense Discretionary Unobligated balance in 050 1 7.8 * 

007-25-0804 North Atlantic Treaty Organization Security Investment Program 

Defense Discretionary Appropriation 250 7.8 20 

Defense Discretionary Unobligated balance in 050 9 7.8 1 

Account Total 259 20

007-25-1205 Military Construction, Navy and Marine Corps 

Defense Discretionary Appropriation 2,100 7.8 164 

Defense Discretionary Unobligated balance in 050 1,709 7.8 133 

Account Total 3,809 297

007-25-1235 Military Construction, Navy Reserve 

Defense Discretionary Appropriation 26 7.8 2 

Defense Discretionary Unobligated balance in 050 39 7.8 3 

Account Total 65 5

007-25-2050 Military Construction, Army 

Defense Discretionary Appropriation 2,925 7.8 228 

Defense Discretionary Unobligated balance in 050 2,300 7.8 179 

Account Total 5,225 408

* denotes $500,000 or less. Page 17 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 136
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

007-25-2085 Military Construction, Army National Guard 

Defense Discretionary Appropriation 803 7.8 63 

Defense Discretionary Unobligated balance in 050 507 7.8 40 

Account Total 1,310 102

007-25-2086 Military Construction, Army Reserve 

Defense Discretionary Appropriation 282 7.8 22 

Defense Discretionary Unobligated balance in 050 144 7.8 11 

Account Total 426 33

007-25-3300 Military Construction, Air Force 

Defense Discretionary Appropriation 1,202 7.8 94 

Defense Discretionary Unobligated balance in 050 732 7.8 57 

Account Total 1,934 151

007-25-3730 Military Construction, Air Force Reserve 

Defense Discretionary Appropriation 34 7.8 3 

Defense Discretionary Unobligated balance in 050 23 7.8 2 

Account Total 57 5

007-25-3830 Military Construction, Air National Guard 

Defense Discretionary Appropriation 117 7.8 9 

Defense Discretionary Unobligated balance in 050 124 7.8 10 

Account Total 241 19

Family Housing 

007-30-0720 Family Housing Construction, Army 

Defense Discretionary Appropriation 178 7.8 14 

Defense Discretionary Unobligated balance in 050 133 7.8 10 

Account Total 311 24

007-30-0725 Family Housing Operation and Maintenance, Army 

Defense Discretionary Appropriation 496 7.8 39 

007-30-0730 Family Housing Construction, Navy and Marine Corps 

Defense Discretionary Appropriation 102 7.8 8 

Defense Discretionary Unobligated balance in 050 245 7.8 19 

Account Total 347 27

007-30-0735 Family Housing Operation and Maintenance, Navy and Marine Corps 

Defense Discretionary Appropriation 370 7.8 29 

007-30-0740 Family Housing Construction, Air Force 

Defense Discretionary Appropriation 60 7.8 5 

Defense Discretionary Unobligated balance in 050 290 7.8 23 

Account Total 350 27

007-30-0745 Family Housing Operation and Maintenance, Air Force 

Defense Discretionary Appropriation 433 7.8 34 

007-30-0765 Family Housing Operation and Maintenance, Defense-Wide 

Defense Discretionary Appropriation 51 7.8 4 

007-30-0834 Department of Defense Family Housing Improvement Fund 

Defense Discretionary Appropriation 2 7.8 * 

Defense Discretionary Unobligated balance in 050 118 7.8 9 

Account Total 120 9

007-30-4090 Homeowners Assistance Fund 

Defense Discretionary Appropriation 1 7.8 * 

Defense Discretionary Unobligated balance in 050 245 7.8 19 

Account Total 246 19

Revolving and Management Funds 

* denotes $500,000 or less. Page 18 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 137
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

007-40-4555 National Defense Stockpile Transaction Fund 

Defense Mandatory Spending authority 153 7.9 12 

007-40-4557 National Defense Sealift Fund 

Defense Discretionary Appropriation 1,107 7.8 86 

007-40-493001 Working Capital Fund, Army 

Defense Discretionary Appropriation 145 7.8 11 

007-40-493002 Working Capital Fund, Navy 

Defense Discretionary Appropriation 24 7.8 2 

007-40-493003 Working Capital Fund, Air Force 

Defense Discretionary Appropriation 305 7.8 24 

007-40-493004 Working Capital Fund, Defense Commissary Agency 

Defense Discretionary Appropriation 1,385 7.8 108 

007-40-493005 Working Capital Fund, Defense-Wide 

Defense Discretionary Appropriation 252 7.8 20 

Trust Funds 

007-55-8164 Surcharge Collections, Sales of Commissary Stores, Defense 

Defense Mandatory Administrative expenses in otherwise exempt resources 251 7.9 20 

007-55-9971 Other DOD Trust Funds 

Defense Mandatory Appropriation 26 7.9 2 

Defense Mandatory Unobligated balance in 050 20 7.9 2 

Account Total 46 4

* denotes $500,000 or less. Page 19 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 138
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Education 

Office of Elementary and Secondary Education 

018-10-0101 Indian Student Education 

Nondefense Discretionary Appropriation 132 5.0 7 

018-10-0102 Impact Aid 

Nondefense Discretionary Appropriation 1,299 5.0 65 

018-10-0203 Supporting Student Success 

Nondefense Discretionary Appropriation 257 5.0 13 

018-10-0900 Accelerating Achievement and Ensuring Equity 

Nondefense Discretionary Advance appropriation 10,841 5.0 542 

Nondefense Discretionary Appropriation 4,931 5.0 247 

Account Total 15,772 789

018-10-1000 Education Improvement Programs 

Nondefense Discretionary Advance appropriation 1,681 5.0 84 

Nondefense Discretionary Appropriation 2,881 5.0 144 

Account Total 4,562 228

Office of Innovation and Improvement 

018-12-0204 Innovation and Instructional Teams 

Nondefense Discretionary Appropriation 1,537 5.0 77 

Office of English Language Acquisition 

018-15-1300 English Learner Education 

Nondefense Discretionary Appropriation 737 5.0 37 

Office of Special Education and Rehabilitative Services 

018-20-0300 Special Education 

Nondefense Discretionary Advance appropriation 9,283 5.0 464 

Nondefense Discretionary Appropriation 3,378 5.0 169 

Account Total 12,661 633

018-20-0301 Rehabilitation Services and Disability Research 

Nondefense Discretionary Appropriation 392 5.0 20 

Nondefense Mandatory Appropriation 3,231 5.1 165 

Account Total 3,623 184

018-20-0600 American Printing House for the Blind 

Nondefense Discretionary Appropriation 25 5.0 1 

018-20-0601 National Technical Institute for the Deaf 

Nondefense Discretionary Appropriation 66 5.0 3 

018-20-0602 Gallaudet University 

Nondefense Discretionary Appropriation 126 5.0 6 

Office of Vocational and Adult Education 

018-30-0400 Career, Technical and Adult Education 

Nondefense Discretionary Advance appropriation 791 5.0 40 

Nondefense Discretionary Appropriation 952 5.0 48 

Account Total 1,743 87

Office of Postsecondary Education 

018-40-0201 Higher Education 

Nondefense Discretionary Appropriation 1,881 5.0 94 

Nondefense Mandatory Appropriation 428 5.1 22 

Account Total 2,309 116

* denotes $500,000 or less. Page 20 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 139
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

018-40-0241 College Housing and Academic Facilities Loans Program Account 

Nondefense Discretionary Appropriation 21 5.0 1 

018-40-0603 Howard University 

Nondefense Discretionary Appropriation 235 5.0 12 

Office of Federal Student Aid 

018-45-0200 Student Financial Assistance 

Nondefense Discretionary Appropriation 1,722 5.0 86 

Nondefense Mandatory Appropriation * 5.1 * 

Account Total 1,722 86

018-45-0202 Student Aid Administration 

Nondefense Discretionary Appropriation 1,050 5.0 53 

Nondefense Mandatory Appropriation 359 5.1 18 

Account Total 1,409 71

018-45-0206 Teacher Education Assistance 

Nondefense Mandatory Appropriation 23 5.1 1 

018-45-5557 Student Financial Assistance Debt Collection 

Nondefense Mandatory Appropriation 10 5.1 1 

Institute of Education Sciences 

018-50-1100 Institute of Education Sciences 

Nondefense Discretionary Appropriation 597 5.0 30 

Departmental Management 

018-80-0700 Office for Civil Rights 

Nondefense Discretionary Appropriation 103 5.0 5 

018-80-0800 Program Administration 

Nondefense Discretionary Appropriation 449 5.0 22 

018-80-1400 Office of the Inspector General 

Nondefense Discretionary Appropriation 60 5.0 3 

* denotes $500,000 or less. Page 21 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 140
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Energy 

National Nuclear Security Administration 

019-05-0240 Weapons Activities 

Defense Discretionary Appropriation 7,557 7.8 589 

Defense Discretionary Unobligated balance in 050 188 7.8 15 

Account Total 7,745 604

019-05-0309 Defense Nuclear Nonproliferation 

Defense Discretionary Appropriation 2,410 7.8 188 

Defense Discretionary Unobligated balance in 050 32 7.8 2 

Account Total 2,442 191

019-05-0312 Cerro Grande Fire Activities 

Defense Discretionary Unobligated balance in 050 1 7.8 * 

019-05-0313 Office of the Administrator 

Defense Discretionary Appropriation 413 7.8 32 

Defense Discretionary Unobligated balance in 050 3 7.8 * 

Account Total 416 32

019-05-0314 Naval Reactors 

Defense Discretionary Appropriation 1,087 7.8 85 

Defense Discretionary Unobligated balance in 050 10 7.8 1 

Account Total 1,097 86

Environmental and Other Defense Activities 

019-10-0243 Other Defense Activities 

Defense Discretionary Appropriation 828 7.8 65 

Defense Discretionary Unobligated balance in 050 16 7.8 1 

Account Total 844 66

019-10-0244 Defense Nuclear Waste Disposal 

Defense Discretionary Unobligated balance in 050 9 7.8 1 

019-10-0251 Defense Environmental Cleanup 

Defense Discretionary Appropriation 5,034 7.8 393 

Defense Discretionary Spending authority 1 7.8 * 

Defense Discretionary Unobligated balance in 050 14 7.8 1 

Account Total 5,049 394

Energy Programs 

019-20-0208 Title 17 Innovative Technology Loan Guarantee Program 

Nondefense Discretionary Spending authority 38 5.0 2 

019-20-0212 Federal Energy Regulatory Commission 

Nondefense Discretionary Spending authority 306 5.0 15 

019-20-0213 Fossil Energy Research and Development 

Nondefense Discretionary Appropriation 495 5.0 25 

019-20-0216 Energy Information Administration 

Nondefense Discretionary Appropriation 106 5.0 5 

019-20-0218 Strategic Petroleum Reserve 

Nondefense Discretionary Appropriation 194 5.0 10 

019-20-0219 Naval Petroleum and Oil Shale Reserves 

Nondefense Discretionary Appropriation 15 5.0 1 

019-20-0222 Science 

Nondefense Discretionary Appropriation 4,904 5.0 245 

* denotes $500,000 or less. Page 22 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 141
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

019-20-0315 Non-defense Environmental Cleanup 

Nondefense Discretionary Appropriation 237 5.0 12 

019-20-0318 Electricity Delivery and Energy Reliability 

Defense Discretionary Appropriation 6 7.8 * 

Nondefense Discretionary Appropriation 134 5.0 7 

Account Total 140 7

019-20-0319 Nuclear Energy 

Nondefense Discretionary Appropriation 771 5.0 39 

019-20-0321 Energy Efficiency and Renewable Energy 

Nondefense Discretionary Appropriation 1,821 5.0 91 

019-20-0322 Advanced Technology Vehicles Manufacturing Loan Program Account 

Nondefense Discretionary Appropriation 6 5.0 * 

019-20-0337 Advanced Research Projects Agency 

Nondefense Discretionary Appropriation 277 5.0 14 

019-20-5105 Payments to States under Federal Power Act 

Nondefense Mandatory Appropriation 3 5.1 * 

019-20-5231 Uranium Enrichment Decontamination and Decommissioning Fund 

Nondefense Discretionary Appropriation 475 5.0 24 

019-20-5369 Northeast Home Heating Oil Reserve 

Nondefense Discretionary Appropriation 10 5.0 1 

019-20-5523 Ultra-deepwater and Unconventional Natural Gas and Other Petroleum Research Fund 

Nondefense Mandatory Appropriation 50 5.1 3 

Power Marketing Administration 

019-50-0303 Operation and Maintenance, Southwestern Power Administration 

Nondefense Discretionary Appropriation 13 5.0 1 

019-50-4045 Bonneville Power Administration Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 115 5.1 6 

019-50-4404 Western Area Power Administration, Borrowing Authority, Recovery Act. 

Nondefense Mandatory Borrowing authority 180 5.1 9 

019-50-5068 Construction, Rehabilitation, Operation and Maintenance, Western Area Power Administration 

Nondefense Discretionary Appropriation 98 5.0 5 

Departmental Administration 

019-60-0228 Departmental Administration 

Nondefense Discretionary Appropriation 131 5.0 7 

019-60-0236 Office of the Inspector General 

Nondefense Discretionary Appropriation 42 5.0 2 

* denotes $500,000 or less. Page 23 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 142
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Health and Human Services 

Food and Drug Administration 

009-10-4309 Revolving Fund for Certification and Other Services 

Nondefense Mandatory Spending authority 8 5.1 * 

009-10-9911 Salaries and Expenses 

Nondefense Discretionary Appropriation 2,521 5.0 126

Nondefense Discretionary Spending authority 1,328 5.0 66

Nondefense Mandatory Spending authority 319 5.1 16

Account Total 4,168 209

Health Resources and Services Administration 

009-15-0321 Maternal, Infant, and Early Childhood Home Visiting Programs 

Nondefense Mandatory Appropriation 400 5.1 20

009-15-0340 Health Education Assistance Loans Program Account 

Nondefense Discretionary Appropriation 3 5.0 *

009-15-0350 Health Resources and Services 

Nondefense Discretionary Appropriation 6,232 5.0 312

Nondefense Discretionary Spending authority 11 5.0 1

Nondefense Mandatory Appropriation 498 5.1 25

Nondefense Mandatory Appropriation 1,352 2.0 27

Nondefense Mandatory Spending authority 16 5.1 1

Account Total 8,109 365

Indian Health Service 

009-17-0390 Indian Health Services 

Nondefense Discretionary Appropriation 3,890 5.0 195

Nondefense Mandatory Appropriation 150 2.0 3

Account Total 4,040 198

009-17-0391 Indian Health Facilities 

Nondefense Discretionary Appropriation 443 5.0 22

Centers for Disease Control and Prevention 

009-20-0943 CDC-Wide Activities and Program Support 

Nondefense Discretionary Appropriation 5,692 5.0 285

Nondefense Discretionary Spending authority 3 5.0 *

Defense Mandatory Appropriation 55 7.9 4

Defense Mandatory Unobligated balance in 050 2 7.9 *

Account Total 5,752 289

009-20-0944 Toxic Substances and Environmental Public Health, Agency for Toxic Substances and Disease Registry 

Nondefense Discretionary Appropriation 77 5.0 4

009-20-0946 World Trade Center Health Program Fund 

Nondefense Mandatory Appropriation 190 5.1 10

National Institutes of Health 

009-25-9915 National Institutes of Health 

Nondefense Discretionary Appropriation 30,899 5.0 1,545

Nondefense Mandatory Appropriation 150 5.1 8

Account Total 31,049 1,553

Substance Abuse and Mental Health Services Administration 

009-30-1362 Susbstance Abuse and Mental Health Services Administration 

Nondefense Discretionary Appropriation 3,368 5.0 168

Centers for Medicare and Medicaid Services 

* denotes $500,000 or less. Page 24 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 143
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

009-38-0115 Affordable Insurance Exchange Grants 

Nondefense Mandatory Appropriation 868 5.1 44 

009-38-0511 Program Management 

Nondefense Discretionary Spending authority 458 5.0 23 

Nondefense Mandatory Appropriation 253 5.1 13 

Nondefense Mandatory Spending authority 72 5.1 4 

Account Total 783 40

009-38-0516 State Grants and Demonstrations 

Nondefense Mandatory Appropriation 530 5.1 27 

009-38-0524 Consumer Operated and Oriented Plan Program Contingency Fund 

Nondefense Mandatory Appropriation 253 5.1 13 

009-38-8004 Federal Supplementary Medical Insurance Trust Fund 

Nondefense Discretionary Appropriation 3,446 5.0 172 

Nondefense Mandatory Appropriation 128 5.1 7 

Nondefense Mandatory Appropriation 257,533 2.0 5,151 

Account Total 261,107 5,330

009-38-8005 Federal Hospital Insurance Trust Fund 

Nondefense Discretionary Appropriation 2,194 5.0 110 

Nondefense Mandatory Appropriation 527 5.1 27 

Nondefense Mandatory Appropriation 280,775 2.0 5,616 

Account Total 283,496 5,752

009-38-8308 Medicare Prescription Drug Account, Federal Supplementary Insurance Trust Fund 

Nondefense Discretionary Appropriation 398 5.0 20 

Nondefense Mandatory Appropriation 5 5.1 * 

Nondefense Mandatory Appropriation 28,391 2.0 568 

Account Total 28,794 588

009-38-8393 Health Care Fraud and Abuse Control Account 

Nondefense Discretionary Appropriation 312 5.0 16 

Nondefense Mandatory Appropriation 484 5.1 25 

Nondefense Mandatory Appropriation 812 2.0 16 

Account Total 1,608 57

Administration for Children and Families 

009-70-1501 Payments to States for Child Support Enforcement and Family Support Programs 

Nondefense Mandatory Appropriation 1 5.1 * 

009-70-1502 Low Income Home Energy Assistance 

Nondefense Discretionary Appropriation 3,493 5.0 175 

009-70-1503 Refugee and Entrant Assistance 

Nondefense Discretionary Appropriation 900 5.0 45 

009-70-1512 Supporting Healthy Families and Adolescent Development 

Nondefense Discretionary Appropriation 63 5.0 3 

Nondefense Mandatory Appropriation 485 5.1 25 

Account Total 548 28

009-70-1515 Payments to States for the Child Care and Development Block Grant 

Nondefense Discretionary Appropriation 2,292 5.0 115 

009-70-1534 Social Services Block Grant 

Nondefense Mandatory Appropriation 2,285 5.1 117 

009-70-1536 Children and Families Services Programs 

Nondefense Discretionary Appropriation 10,069 5.0 503 

* denotes $500,000 or less. Page 25 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 144
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

009-70-1545 Payments for Foster Care and Permanency 

Nondefense Mandatory Administrative expenses in otherwise exempt resources * 5.1 * 

009-70-1552 Temporary Assistance for Needy Families 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 26 5.1 1 

009-70-1553 Children's Research and Technical Assistance 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 10 5.1 1 

Nondefense Mandatory Appropriation 52 5.1 3 

Nondefense Mandatory Spending authority 13 5.1 1 

Account Total 75 4

Administration for Community Living 

009-75-0142 Aging and Disability Services Programs 

Nondefense Discretionary Appropriation 1,480 5.0 74 

Nondefense Mandatory Appropriation 28 5.1 1 

Account Total 1,508 75

Departmental Management 

009-90-0116 Prevention and Public Health Fund 

Nondefense Mandatory Appropriation 1,000 5.1 51 

009-90-0117 Pregnancy Assistance Fund 

Nondefense Mandatory Appropriation 25 5.1 1 

009-90-0130 Office of the National Coordinator for Health Information Technology 

Nondefense Discretionary Appropriation 17 5.0 1 

009-90-0135 Office for Civil Rights 

Nondefense Discretionary Appropriation 41 5.0 2 

Nondefense Discretionary Spending authority 6 5.0 * 

Account Total 47 2

009-90-0140 Public Health and Social Services Emergency Fund 

Nondefense Discretionary Appropriation 767 5.0 38 

009-90-9912 General Departmental Management 

Nondefense Discretionary Appropriation 477 5.0 24 

Program Support Center 

009-91-0170 HHS Accrual Contribution to the Uniformed Services Retiree Health Care Fund 

Nondefense Discretionary Appropriation 29 5.0 1 

009-91-9971 Miscellaneous Trust Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 45 5.1 2 

Office of the Inspector General 

009-92-0128 Office of the Inspector General 

Nondefense Discretionary Appropriation 55 5.0 3 

Nondefense Mandatory Spending authority 12 5.1 1 

Account Total 67 3

* denotes $500,000 or less. Page 26 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 145
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Homeland Security 

Departmental Management and Operations 

024-10-0100 Departmental Operations 

Nondefense Discretionary Appropriation 479 5.0 24 

024-10-0102 Office of the Chief Information Officer 

Nondefense Discretionary Appropriation 324 5.0 16 

024-10-0115 Analysis and Operations 

Nondefense Discretionary Appropriation 340 5.0 17 

Office of the Inspector General 

024-20-0200 Operating Expenses 

Nondefense Discretionary Appropriation 145 5.0 7 

Citizenship and Immigration Services 

024-30-0300 Citizenship and Immigration Services 

Nondefense Discretionary Appropriation 103 5.0 5 

Nondefense Mandatory Appropriation 2,859 5.1 146 

Account Total 2,962 151

United States Secret Service 

024-40-0400 Operating Expenses 

Nondefense Discretionary Appropriation 1,670 5.0 84 

024-40-0401 Acquisition, Construction, and Improvements 

Nondefense Discretionary Appropriation 5 5.0 * 

Transportation Security Administration 

024-45-0541 Federal Air Marshals 

Nondefense Discretionary Appropriation 972 5.0 49 

024-45-0550 Aviation Security 

Nondefense Discretionary Appropriation 3,178 5.0 159 

Nondefense Discretionary Spending authority 2,094 5.0 105 

Nondefense Mandatory Appropriation 250 5.1 13 

Account Total 5,522 276

024-45-0551 Surface Transportation Security 

Nondefense Discretionary Appropriation 136 5.0 7 

024-45-0554 Transportation Security Support 

Nondefense Discretionary Appropriation 1,038 5.0 52 

024-45-0557 Transportation Threat Assessment and Credentialing 

Nondefense Discretionary Appropriation 165 5.0 8 

Nondefense Discretionary Spending authority 75 5.0 4 

Nondefense Mandatory Spending authority 5 5.1 * 

Account Total 245 12

Federal Law Enforcement Training Center 

024-49-0509 Salaries and expenses 

Nondefense Discretionary Appropriation 240 5.0 12 

Nondefense Discretionary Spending authority 2 5.0 * 

Account Total 242 12

024-49-0510 Acquisitions, Construction, Improvements and Related Expenses 

Nondefense Discretionary Appropriation 32 5.0 2 

Immigration and Customs Enforcement 

* denotes $500,000 or less. Page 27 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 146
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

024-55-0540 Immigration and Customs Enforcement 

Nondefense Discretionary Appropriation 5,554 5.0 278 

Nondefense Mandatory Appropriation 312 5.1 16 

Account Total 5,866 294

024-55-0543 Automation Modernization, Immigration and Customs Enforcement 

Nondefense Discretionary Appropriation 12 5.0 1 

Customs and Border Protection 

024-58-0530 Customs and Border Protection 

Nondefense Discretionary Appropriation 8,737 5.0 437 

Nondefense Mandatory Appropriation 1,464 5.1 75 

Account Total 10,201 512

024-58-0531 Automation Modernization, Customs and Border Protection 

Nondefense Discretionary Appropriation 331 5.0 17 

024-58-0532 Construction, Customs and Border Protection 

Nondefense Discretionary Appropriation 238 5.0 12 

024-58-0533 Border Security Fencing, Infrastructure, and Technology 

Nondefense Discretionary Appropriation 399 5.0 20 

024-58-0544 Air and Marine Interdiction, Operations, Maintenance, and Procurement 

Nondefense Discretionary Appropriation 507 5.0 25 

024-58-5533 Payments to Wool Manufacturers 

Nondefense Mandatory Appropriation 15 5.1 1 

024-58-5543 International Registered Traveler 

Nondefense Discretionary Appropriation 14 5.0 1 

024-58-5595 Electronic System for Travel Authorization 

Nondefense Mandatory Appropriation 46 5.1 2 

024-58-5687 Refunds, Transfers, and Expenses of Operation, Puerto Rico 

Nondefense Mandatory Appropriation 96 5.1 5 

024-58-8789 US Customs Refunds, Transfers and Expenses, Unclaimed and Abandoned Goods 

Nondefense Mandatory Appropriation 4 5.1 * 

United States Coast Guard 

024-60-0610 Operating Expenses 

Defense Discretionary Appropriation 532 7.8 41 

Nondefense Discretionary Appropriation 3,044 5.0 152 

Account Total 3,576 194

024-60-0611 Environmental Compliance and Restoration 

Nondefense Discretionary Appropriation 14 5.0 1 

024-60-0612 Reserve Training 

Nondefense Discretionary Appropriation 36 5.0 2 

024-60-0613 Acquisition, Construction, and Improvements 

Nondefense Discretionary Appropriation 1,681 5.0 84 

024-60-0615 Research, Development, Test, and Evaluation 

Nondefense Discretionary Appropriation 26 5.0 1 

024-60-8149 Boat Safety 

Nondefense Mandatory Appropriation 116 5.1 6 

024-60-8314 Trust Fund Share of Expenses 

Nondefense Discretionary Appropriation 45 5.0 2 

* denotes $500,000 or less. Page 28 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 147
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

024-60-8349 Maritime Oil Spill Programs 

Nondefense Mandatory Appropriation 101 5.1 5 

National Protection and Programs Directorate 

024-65-0117 Office of Health Affairs 

Nondefense Discretionary Appropriation 168 5.0 8 

024-65-0521 United States Visitor and Immigrant Status Indicator Technology 

Nondefense Discretionary Appropriation 282 5.0 14 

024-65-0565 Infrastructure Protection and Information Security 

Defense Discretionary Appropriation 1,170 7.8 91 

Defense Discretionary Unobligated balance in 050 1 7.8 * 

Account Total 1,171 91

024-65-0566 National Protection and Programs Directorate 

Nondefense Discretionary Appropriation 50 5.0 3 

Federal Emergency Management Agency 

024-70-0500 Flood Hazard Mapping and Risk Analysis Program 

Nondefense Discretionary Appropriation 99 5.0 5 

024-70-0560 State and Local Programs 

Defense Discretionary Appropriation 50 7.8 4 

Nondefense Discretionary Appropriation 2,251 5.0 113 

Account Total 2,301 117

024-70-0564 United States Fire Administration and Training 

Nondefense Discretionary Appropriation 44 5.0 2 

024-70-0700 Salaries and Expenses 

Defense Discretionary Appropriation 75 7.8 6 

Nondefense Discretionary Appropriation 917 5.0 46 

Account Total 992 52

024-70-0702 Disaster Relief 

Nondefense Discretionary Appropriation 18,565 5.0 928 

024-70-0703 Disaster Assistance Direct Loan Program Account 

Nondefense Discretionary Appropriation 300 5.0 15 

024-70-0707 Emergency Food and Shelter 

Nondefense Discretionary Appropriation 121 5.0 6 

024-70-0715 Radiological Emergency Preparedness Program 

Nondefense Discretionary Spending authority 38 5.0 2 

024-70-0716 National Pre-disaster Mitigation Fund 

Nondefense Discretionary Appropriation 36 5.0 2 

024-70-4236 National Flood Insurance Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 66 5.1 3 

Science and Technology 

024-80-0800 Research, Development, Acquisitions and Operations 

Nondefense Discretionary Appropriation 675 5.0 34 

Domestic Nuclear Detection Office 

024-85-0860 Research, Development, and Operations 

Nondefense Discretionary Appropriation 216 5.0 11 

024-85-0861 Management and Administration 

Nondefense Discretionary Appropriation 38 5.0 2 

* denotes $500,000 or less. Page 29 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 148
2

Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

024-85-0862 Systems Acquisition 

Nondefense Discretionary Appropriation 41 5.0 

* denotes $500,000 or less. Page 30 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 149
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Housing and Urban Development 

Public and Indian Housing Programs 

025-03-0163 Public Housing Operating Fund 

Nondefense Discretionary Appropriation 3,986 5.0 199 

025-03-0223 Indian Housing Loan Guarantee Fund Program Account 

Nondefense Discretionary Appropriation 6 5.0 * 

025-03-0235 Native Hawaiian Housing Block Grant 

Nondefense Discretionary Appropriation 13 5.0 1 

025-03-0302 Tenant Based Rental Assistance 

Nondefense Discretionary Advance appropriation 4,000 5.0 200 

Nondefense Discretionary Appropriation 14,753 5.0 738 

Account Total 18,753 938

025-03-0303 Project-based Rental Assistance 

Nondefense Discretionary Advance appropriation 400 5.0 20 

Nondefense Discretionary Appropriation 8,995 5.0 450 

Account Total 9,395 470

025-03-0304 Public Housing Capital Fund 

Nondefense Discretionary Appropriation 1,886 5.0 94 

025-03-0313 Native American Housing Block Grant 

Nondefense Discretionary Appropriation 654 5.0 33 

025-03-0349 Choice Neighborhoods 

Nondefense Discretionary Appropriation 121 5.0 6 

Community Planning and Development 

025-06-0162 Community Development Fund 

Nondefense Discretionary Appropriation 19,308 5.0 965 

025-06-0176 Self-help Homeownership Opportunity Program 

Nondefense Discretionary Appropriation 54 5.0 3 

025-06-0192 Homeless Assistance Grants 

Nondefense Discretionary Appropriation 1,913 5.0 96 

025-06-0198 Community Development Loan Guarantees Program Account 

Nondefense Discretionary Appropriation 6 5.0 * 

025-06-0205 Home Investment Partnership Program 

Nondefense Discretionary Appropriation 1,006 5.0 50 

025-06-0308 Housing Opportunities for Persons with AIDS 

Nondefense Discretionary Appropriation 334 5.0 17 

Housing Programs 

025-09-0156 Housing Counseling Assistance 

Nondefense Discretionary Appropriation 45 5.0 2 

025-09-0183 FHA-mutual Mortgage Insurance Program Account 

Nondefense Discretionary Appropriation 208 5.0 10 

025-09-0237 Housing for Persons with Disabilities 

Nondefense Discretionary Appropriation 166 5.0 8 

025-09-0320 Housing for the Elderly 

Nondefense Discretionary Appropriation 377 5.0 19 

* denotes $500,000 or less. Page 31 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 150
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

025-09-4041 Rental Housing Assistance Fund 

Nondefense Mandatory Spending authority 3 5.1 * 

025-09-4044 Flexible Subsidy Fund 

Nondefense Discretionary Spending authority 21 5.0 1 

025-09-8119 Manufactured Housing Fees Trust Fund 

Nondefense Discretionary Appropriation 7 5.0 * 

Government National Mortgage Association 

025-12-0186 Guarantees of Mortgage-backed Securities Loan Guarantee Program Account 

Nondefense Discretionary Spending authority 20 5.0 1 

Policy Development and Research 

025-28-0108 Research and Technology 

Nondefense Discretionary Appropriation 46 5.0 2 

Fair Housing and Equal Opportunity 

025-29-0144 Fair Housing Activities 

Nondefense Discretionary Appropriation 71 5.0 4 

Office of Lead Hazard Control and Healthy Homes 

025-32-0174 Lead Hazard Reduction 

Nondefense Discretionary Appropriation 121 5.0 6 

Management and Administration 

025-35-0189 Office of Inspector General 

Nondefense Discretionary Appropriation 135 5.0 7 

025-35-0334 Housing Personnel Compensation and Benefits 

Nondefense Discretionary Appropriation 394 5.0 20 

025-35-0335 Administrative Support Offices 

Nondefense Discretionary Appropriation 541 5.0 27 

025-35-0337 Public and Indian Housing Personnel Compensation and Benefits 

Nondefense Discretionary Appropriation 201 5.0 10 

025-35-0338 Community Planning and Development Personnel Compensation and Benefits 

Nondefense Discretionary Appropriation 111 5.0 6 

025-35-0339 Policy Development and Research Personnel Compensation and Benefits 

Nondefense Discretionary Appropriation 22 5.0 1 

025-35-0340 Fair Housing and Equal Opportunity Personnel Compensation and Benefits 

Nondefense Discretionary Appropriation 73 5.0 4 

025-35-0341 Office of Healthy Homes and Lead Hazard Control Personnel Compensation and Benefits 

Nondefense Discretionary Appropriation 7 5.0 * 

025-35-0402 Transformation Initiative 

Nondefense Discretionary Appropriation 50 5.0 3 

025-35-4586 Information Technology Portfolio 

Nondefense Discretionary Appropriation 200 5.0 10 

* denotes $500,000 or less. Page 32 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 151
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of the Interior 

Bureau of Land Management 

010-04-1109 Management of Lands and Resources 

Nondefense Discretionary Appropriation 966 5.0 48 

Nondefense Discretionary Spending authority 75 5.0 4 

Account Total 1,041 52

010-04-1110 Construction 

Nondefense Discretionary Appropriation 4 5.0 * 

010-04-1116 Oregon and California Grant Lands 

Nondefense Discretionary Appropriation 113 5.0 6 

010-04-4053 Helium Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 16 5.1 1 

010-04-4525 Working Capital Fund 

Nondefense Discretionary Spending authority 9 5.0 * 

010-04-5017 Service Charges, Deposits, and Forfeitures 

Nondefense Discretionary Appropriation 31 5.0 2 

010-04-5033 Land Acquisition 

Nondefense Discretionary Appropriation 22 5.0 1 

010-04-5132 Range Improvements 

Nondefense Mandatory Appropriation 10 5.1 1 

010-04-9921 Miscellaneous Permanent Payment Accounts 

Nondefense Mandatory Appropriation 62 5.1 3 

010-04-9926 Permanent Operating Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 16 5.1 1 

Nondefense Mandatory Appropriation 131 5.1 7 

Account Total 147 8

010-04-9971 Miscellaneous Trust Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 21 5.1 1 

Bureau of Ocean Energy Management 

010-06-1917 Ocean Energy Management 

Nondefense Discretionary Appropriation 60 5.0 3 

Nondefense Discretionary Spending authority 101 5.0 5 

Account Total 161 8

Office of Surface Mining Reclamation and Enforcement 

010-08-1801 Regulation and Technology 

Nondefense Discretionary Appropriation 124 5.0 6 

Nondefense Discretionary Spending authority 3 5.0 * 

Account Total 127 6

010-08-1803 Payments to States in Lieu of Coal Fee Receipts 

Nondefense Mandatory Appropriation 128 5.1 7 

010-08-5015 Abandoned Mine Reclamation Fund 

Nondefense Discretionary Appropriation 28 5.0 1 

Nondefense Mandatory Appropriation 221 5.1 11 

Account Total 249 13

Bureau of Reclamation 

* denotes $500,000 or less. Page 33 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 152
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

010-10-0680 Water and Related Resources 

Nondefense Discretionary Appropriation 883 5.0 44 

Nondefense Discretionary Spending authority 212 5.0 11 

Nondefense Mandatory Appropriation 1 5.1 * 

Account Total 1,096 55

010-10-0687 California Bay-Delta Restoration 

Nondefense Discretionary Appropriation 40 5.0 2 

010-10-4079 Lower Colorado River Basin Development Fund 

Nondefense Discretionary Appropriation 6 5.0 * 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 247 5.1 13 

Nondefense Mandatory Spending authority 1 5.1 * 

Account Total 254 13

010-10-4081 Upper Colorado River Basin Fund 

Nondefense Discretionary Appropriation 11 5.0 1 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 81 5.1 4 

Account Total 92 5

010-10-4524 Working Capital Fund 

Nondefense Discretionary Spending authority 13 5.0 1 

010-10-5065 Policy and Administration 

Nondefense Discretionary Appropriation 60 5.0 3 

010-10-5173 Central Valley Project Restoration Fund 

Nondefense Discretionary Appropriation 53 5.0 3 

010-10-5656 Colorado River Dam Fund, Boulder Canyon Project 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 16 5.1 1 

010-10-8070 Reclamation Trust Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

Central Utah Project 

010-11-0787 Central Utah Project Completion Account 

Nondefense Discretionary Appropriation 27 5.0 1 

010-11-5174 Utah Reclamation Mitigation and Conservation Account 

Nondefense Discretionary Appropriation 2 5.0 * 

United States Geological Survey 

010-12-0804 Surveys, Investigations, and Research 

Nondefense Discretionary Appropriation 1,075 5.0 54 

United States Fish and Wildlife Service 

010-18-1611 Resource Management 

Nondefense Discretionary Appropriation 1,234 5.0 62 

Nondefense Discretionary Spending authority 55 5.0 3 

Account Total 1,289 64

010-18-1612 Construction 

Nondefense Discretionary Appropriation 91 5.0 5 

010-18-1652 Multinational Species Conservation Fund 

Nondefense Discretionary Appropriation 10 5.0 1 

010-18-1696 Neotropical Migratory Bird Conservation 

Nondefense Discretionary Appropriation 4 5.0 * 

010-18-5020 Land Acquisition 

Nondefense Discretionary Appropriation 55 5.0 3 

* denotes $500,000 or less. Page 34 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 153
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

010-18-5029 Federal Aid in Wildlife Restoration 

Nondefense Mandatory Appropriation 413 5.1 21 

010-18-5091 National Wildlife Refuge Fund 

Nondefense Discretionary Appropriation 14 5.0 1 

Nondefense Mandatory Appropriation 8 5.1 * 

Account Total 22 1

010-18-5137 Migratory Bird Conservation Account 

Nondefense Mandatory Appropriation 47 5.1 2 

010-18-5143 Cooperative Endangered Species Conservation Fund 

Nondefense Discretionary Appropriation 48 5.0 2 

010-18-5241 North American Wetlands Conservation Fund 

Nondefense Discretionary Appropriation 36 5.0 2 

Nondefense Mandatory Appropriation 1 5.1 * 

Account Total 37 2

010-18-5252 Recreation Enhancement Fee Program, FWS 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

010-18-5474 State Wildlife Grants 

Nondefense Discretionary Appropriation 62 5.0 3 

010-18-8151 Sport Fish Restoration 

Nondefense Mandatory Appropriation 446 5.1 23 

Bureau of Safety and Environmental Enforcement 

010-22-1700 Offshore Safety and Environmental Enforcement 

Nondefense Discretionary Appropriation 62 5.0 3 

Nondefense Discretionary Spending authority 121 5.0 6 

Account Total 183 9

010-22-1920 Oil Spill Research 

Nondefense Discretionary Appropriation 3 5.0 * 

010-22-8370 Oil Spill Research 

Nondefense Discretionary Appropriation 15 5.0 1 

National Park Service 

010-24-1036 Operation of the National Park System 

Nondefense Discretionary Appropriation 2,250 5.0 113 

010-24-1039 Construction (and Major Maintenance) 

Nondefense Discretionary Appropriation 505 5.0 25 

010-24-1042 National Recreation and Preservation 

Nondefense Discretionary Appropriation 60 5.0 3 

010-24-5035 Land Acquisition and State Assistance 

Nondefense Discretionary Appropriation 103 5.0 5 

010-24-5140 Historic Preservation Fund 

Nondefense Discretionary Appropriation 106 5.0 5 

010-24-9924 Other Permanent Appropriations 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 8 5.1 * 

010-24-9928 Recreation Fee Permanent Appropriations 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 34 5.1 2 

Nondefense Mandatory Appropriation 1 5.1 * 

Account Total 35 2

Bureau of Indian Affairs and Bureau of Indian Education 

* denotes $500,000 or less. Page 35 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 154
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

010-76-2100 Operation of Indian Programs 

Nondefense Discretionary Appropriation 2,382 5.0 119 

010-76-2301 Construction 

Nondefense Discretionary Appropriation 124 5.0 6 

010-76-2628 Indian Guaranteed Loan Program Account 

Nondefense Discretionary Appropriation 7 5.0 * 

010-76-5051 Operation and Maintenance of Quarters 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 3 5.1 * 

010-76-9925 Miscellaneous Permanent Appropriations 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 19 5.1 1 

Departmental Offices 

010-84-0102 Salaries and Expenses 

Nondefense Discretionary Appropriation 624 5.0 31 

010-84-5003 Mineral Leasing and Associated Payments 

Nondefense Mandatory Appropriation 2,144 5.1 109 

010-84-5045 National Petroleum Reserve, Alaska 

Nondefense Mandatory Appropriation 3 5.1 * 

010-84-5243 National Forests Fund, Payment to States 

Nondefense Mandatory Appropriation 9 5.1 * 

010-84-5248 Leases of Lands Acquired for Flood Control, Navigation, and Allied Purposes 

Nondefense Mandatory Appropriation 19 5.1 1 

010-84-5574 Geothermal Lease Revenues, Payment to Counties 

Nondefense Mandatory Appropriation 4 5.1 * 

Insular Affairs 

010-85-0412 Assistance to Territories 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 10 5.1 1 

Office of the Solicitor 

010-86-0107 Salaries and Expenses 

Nondefense Discretionary Appropriation 67 5.0 3 

Office of Inspector General 

010-88-0104 Salaries and Expenses 

Nondefense Discretionary Appropriation 50 5.0 3 

Office of the Special Trustee for American Indians 

010-90-0120 Federal Trust Programs 

Nondefense Discretionary Appropriation 153 5.0 8 

National Indian Gaming Commission 

010-92-0118 Salaries and Expenses 

Nondefense Discretionary Spending authority 3 5.0 * 

010-92-5141 National Indian Gaming Commission, Gaming Activity Fees 

Nondefense Mandatory Appropriation 18 5.1 1 

Department-Wide Programs 

010-95-1114 Payments in Lieu of Taxes 

Nondefense Mandatory Appropriation 398 5.1 20 

010-95-1121 Central Hazardous Materials Fund 

Nondefense Discretionary Appropriation 10 5.0 1 

* denotes $500,000 or less. Page 36 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 155
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

010-95-1125 Wildland Fire Management 

Nondefense Discretionary Appropriation 750 5.0 38 

010-95-1618 Natural Resource Damage Assessment Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 4 5.1 * 

010-95-4523 Working Capital Fund 

Nondefense Discretionary Appropriation 62 5.0 3 

Nondefense Discretionary Spending authority 12 5.0 1 

Account Total 74 4

* denotes $500,000 or less. Page 37 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 156
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Justice 

General Administration 

011-03-0129 Salaries and Expenses 

Nondefense Discretionary Appropriation 112 5.0 6 

011-03-0132 Tactical Law Enforcement Wireless Communications 

Nondefense Discretionary Appropriation 88 5.0 4 

011-03-0134 Justice Information Sharing Technology 

Nondefense Discretionary Appropriation 44 5.0 2 

011-03-0136 Detention Trustee 

Nondefense Discretionary Appropriation 1,590 5.0 80 

011-03-0328 Office of Inspector General 

Nondefense Discretionary Appropriation 85 5.0 4 

011-03-0339 Administrative Review and Appeals 

Nondefense Discretionary Appropriation 307 5.0 15 

011-03-1102 National Drug Intelligence Center 

Nondefense Discretionary Appropriation 20 5.0 1 

United States Parole Commission 

011-04-1061 Salaries and Expenses 

Nondefense Discretionary Appropriation 13 5.0 1 

Legal Activities and U.S. Marshals 

011-05-0100 Salaries and Expenses, Foreign Claims Settlement Commission 

Nondefense Discretionary Appropriation 2 5.0 * 

011-05-0128 Salaries and Expenses, General Legal Activities 

Nondefense Discretionary Appropriation 868 5.0 43 

011-05-0133 Construction 

Nondefense Discretionary Appropriation 15 5.0 1 

011-05-0311 Fees and Expenses of Witnesses 

Nondefense Mandatory Appropriation 270 5.1 14 

011-05-0319 Salaries and Expenses, Antitrust Division 

Nondefense Discretionary Appropriation 43 5.0 2 

011-05-0322 Salaries and Expenses, United States Attorneys 

Nondefense Discretionary Appropriation 1,972 5.0 99 

011-05-0324 Salaries and Expenses, United States Marshals Service 

Nondefense Discretionary Appropriation 1,179 5.0 59 

011-05-0340 September 11th Victim Compensation (general Fund) 

Nondefense Mandatory Appropriation 322 5.1 16 

011-05-0500 Salaries and Expenses, Community Relations Service 

Nondefense Discretionary Appropriation 11 5.0 1 

011-05-5042 Assets Forfeiture Fund 

Nondefense Discretionary Appropriation 21 5.0 1 

Nondefense Mandatory Appropriation 1,358 5.1 69 

Account Total 1,379 70

011-05-5073 United States Trustee System Fund 

Nondefense Discretionary Appropriation 224 5.0 11 

Interagency Law Enforcement 

* denotes $500,000 or less. Page 38 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 157
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

011-07-0323 Interagency Crime and Drug Enforcement 

Nondefense Discretionary Appropriation 531 5.0 27 

National Security Division 

011-08-1300 Salaries and Expenses 

Nondefense Discretionary Appropriation 88 5.0 4 

Federal Bureau of Investigation 

011-10-0200 Salaries and Expenses 

Defense Discretionary Appropriation 4,775 7.8 372 

Defense Discretionary Unobligated balance in 050 169 7.8 13 

Nondefense Discretionary Appropriation 3,321 5.0 166 

Account Total 8,265 552

011-10-0203 Construction 

Nondefense Discretionary Appropriation 81 5.0 4 

Drug Enforcement Administration 

011-12-1100 Salaries and Expenses 

Nondefense Discretionary Appropriation 2,041 5.0 102 

011-12-1101 Construction 

Nondefense Discretionary Appropriation 10 5.0 1 

011-12-5131 Diversion Control Fee Account 

Nondefense Mandatory Appropriation 335 5.1 17 

Bureau of Alcohol, Tobacco, Firearms, and Explosives 

011-14-0700 Salaries and Expenses 

Nondefense Discretionary Appropriation 1,159 5.0 58 

Federal Prison System 

011-20-1003 Buildings and Facilities 

Nondefense Discretionary Appropriation 55 5.0 3 

011-20-1060 Salaries and Expenses 

Nondefense Discretionary Appropriation 6,591 5.0 330 

011-20-8408 Commissary Funds, Federal Prisons (trust Revolving Fund) 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 111 5.1 6 

Office of Justice Programs 

011-21-0401 Research, Evaluation, and Statistics 

Nondefense Discretionary Appropriation 105 5.0 5 

011-21-0404 State and Local Law Enforcement Assistance 

Nondefense Discretionary Appropriation 1,126 5.0 56 

011-21-0405 Juvenile Justice Programs 

Nondefense Discretionary Appropriation 255 5.0 13 

011-21-0406 Community Oriented Policing Services 

Nondefense Discretionary Appropriation 163 5.0 8 

011-21-0409 Violence against Women Prevention and Prosecution Programs 

Nondefense Discretionary Appropriation 400 5.0 20 

011-21-5041 Crime Victims Fund 

Nondefense Mandatory Appropriation 705 5.1 36 

* denotes $500,000 or less. Page 39 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 158
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Labor 

Employment and Training Administration 

012-05-0168 Short Time Compensation Programs 

Nondefense Mandatory Appropriation 219 5.1 11 

012-05-0172 Program Administration 

Nondefense Discretionary Appropriation 98 5.0 5 

012-05-0174 Training and Employment Services 

Nondefense Discretionary Advance appropriation 1,772 5.0 89 

Nondefense Discretionary Appropriation 1,454 5.0 73 

Nondefense Mandatory Appropriation 125 5.1 6 

Account Total 3,351 168

012-05-0175 Community Service Employment for Older Americans 

Nondefense Discretionary Appropriation 451 5.0 23 

012-05-0179 State Unemployment Insurance and Employment Service Operations 

Nondefense Discretionary Appropriation 88 5.0 4 

Nondefense Mandatory Appropriation 13 5.1 1 

Account Total 101 5

012-05-0181 Office of Job Corps 

Nondefense Discretionary Appropriation 1,713 5.0 86 

012-05-0187 TAA Community College and Career Training Grant Fund 

Nondefense Mandatory Appropriation 500 5.1 26 

012-05-0326 Federal Unemployment Benefits and Allowances 

Nondefense Mandatory Appropriation 1,132 5.1 58 

012-05-8042 Unemployment Trust Fund 

Nondefense Discretionary Appropriation 4,363 5.0 218 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 92 5.1 5 

Nondefense Mandatory Appropriation 46,851 5.1 2,389 

Account Total 51,306 2,612

Employee Benefits Security Administration 

012-11-1700 Salaries and Expenses 

Nondefense Discretionary Appropriation 184 5.0 9 

Pension Benefit Guaranty Corporation 

012-12-4204 Pension Benefit Guaranty Corporation Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 118 5.1 6 

Office of Workers' Compensation Programs 

012-15-0163 Salaries and Expenses 

Nondefense Discretionary Appropriation 117 5.0 6 

012-15-0169 Special Benefits for Disabled Coal Miners 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 5 5.1 * 

012-15-1524 Administrative Expenses, Energy Employees Occupational Illness Compensation Fund 

Defense Mandatory Appropriation 129 7.9 10 

Defense Mandatory Unobligated balance in 050 2 7.9 * 

Account Total 131 10

012-15-8144 Black Lung Disability Trust Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 59 5.1 3 

012-15-9971 Special Workers' Compensation Expenses 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

* denotes $500,000 or less. Page 40 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 159
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Wage and Hour Division 

012-16-0143 Salaries and Expenses 

Nondefense Discretionary Appropriation 228 5.0 11 

Nondefense Discretionary Spending authority 3 5.0 * 

Account Total 231 12

012-16-5393 H-1 B and L Fraud Prevention and Detection 

Nondefense Mandatory Appropriation 35 5.1 2 

Occupational Safety and Health Administration 

012-18-0400 Salaries and Expenses 

Nondefense Discretionary Appropriation 568 5.0 28 

Mine Safety and Health Administration 

012-19-1200 Salaries and Expenses 

Nondefense Discretionary Appropriation 376 5.0 19 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 377 19

Bureau of Labor Statistics 

012-20-0200 Salaries and Expenses 

Nondefense Discretionary Appropriation 545 5.0 27 

Office of Federal Contract Compliance Programs 

012-22-0148 Salaries and Expenses 

Nondefense Discretionary Appropriation 106 5.0 5 

Office of Labor Management Standards 

012-23-0150 Salaries and Expenses 

Nondefense Discretionary Appropriation 41 5.0 2 

Departmental Management 

012-25-0106 Office of the Inspector General 

Nondefense Discretionary Appropriation 78 5.0 4 

012-25-0162 Information Technology Modernization 

Nondefense Discretionary Appropriation 20 5.0 1 

012-25-0164 Veterans Employment and Training 

Nondefense Discretionary Appropriation 53 5.0 3 

012-25-0165 Salaries and Expenses 

Nondefense Discretionary Appropriation 348 5.0 17 

012-25-0166 Office of Disability Employment Policy 

Nondefense Discretionary Appropriation 39 5.0 2 

* denotes $500,000 or less. Page 41 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 160
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of State 

Administration of Foreign Affairs 

014-05-0113 Diplomatic and Consular Programs 

Nondefense Discretionary Appropriation 10,966 5.0 548 

Nondefense Discretionary Spending authority 2,290 5.0 115 

Nondefense Mandatory Appropriation 35 5.1 2 

Account Total 13,291 665

014-05-0120 Capital Investment Fund 

Nondefense Discretionary Appropriation 60 5.0 3 

014-05-0121 Conflict Stabilization Operations 

Nondefense Discretionary Appropriation 8 5.0 * 

014-05-0209 Educational and Cultural Exchange Programs 

Nondefense Discretionary Appropriation 602 5.0 30 

014-05-0520 Protection of Foreign Missions and Officials 

Nondefense Discretionary Appropriation 27 5.0 1 

014-05-0522 Emergencies in the Diplomatic and Consular Service 

Nondefense Discretionary Appropriation 9 5.0 * 

014-05-0523 Payment to the American Institute in Taiwan 

Nondefense Discretionary Appropriation 21 5.0 1 

014-05-0529 Office of the Inspector General 

Nondefense Discretionary Appropriation 129 5.0 6 

014-05-0535 Embassy Security, Construction, and Maintenance 

Nondefense Discretionary Appropriation 1,579 5.0 79 

014-05-0545 Representation Allowances 

Nondefense Discretionary Appropriation 7 5.0 * 

014-05-0601 Repatriation Loans Program Account 

Nondefense Discretionary Appropriation 1 5.0 * 

International Organizations and Conferences 

014-10-1124 Contributions for International Peacekeeping Activities 

Nondefense Discretionary Appropriation 1,839 5.0 92 

014-10-1126 Contributions to International Organizations 

Nondefense Discretionary Appropriation 1,560 5.0 78 

International Commissions 

014-15-1069 Salaries and Expenses, IBWC 

Nondefense Discretionary Appropriation 45 5.0 2 

014-15-1078 Construction, IBWC 

Nondefense Discretionary Appropriation 32 5.0 2 

014-15-1082 American Sections, International Commissions 

Nondefense Discretionary Appropriation 12 5.0 1 

014-15-1087 International Fisheries Commissions 

Nondefense Discretionary Appropriation 37 5.0 2 

Other

014-25-0040 United States Emergency Refugee and Migration Assistance Fund 

Nondefense Discretionary Appropriation 27 5.0 1 

* denotes $500,000 or less. Page 42 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 161
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

014-25-0202 East-West Center 

Nondefense Discretionary Appropriation 17 5.0 1 

014-25-0210 National Endowment for Democracy 

Nondefense Discretionary Appropriation 118 5.0 6 

014-25-0525 Payment to the Asia Foundation 

Nondefense Discretionary Appropriation 17 5.0 1 

014-25-1015 Complex Crises Fund 

Nondefense Discretionary Appropriation 40 5.0 2 

014-25-1022 International Narcotics Control and Law Enforcement 

Nondefense Discretionary Appropriation 2,051 5.0 103 

014-25-1031 Global Health Programs 

Nondefense Discretionary Appropriation 8,218 5.0 411 

014-25-1121 Democracy Fund 

Nondefense Discretionary Appropriation 115 5.0 6 

014-25-1143 Migration and Refugee Assistance 

Nondefense Discretionary Appropriation 1,885 5.0 94 

014-25-8276 Israeli Arab and Eisenhower Exchange Fellowship Programs 

Nondefense Discretionary Appropriation 1 5.0 * 

* denotes $500,000 or less. Page 43 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 162
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of Transportation 

Office of the Secretary 

021-04-0102 Salaries and Expenses 

Nondefense Discretionary Appropriation 103 5.0 5 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 104 5

021-04-0116 Financial Management Capital 

Nondefense Discretionary Appropriation 5 5.0 * 

021-04-0118 Office of Civil Rights 

Nondefense Discretionary Appropriation 9 5.0 * 

021-04-0119 Minority Business Outreach 

Nondefense Discretionary Appropriation 3 5.0 * 

021-04-0142 Transportation Planning, Research, and Development 

Nondefense Discretionary Appropriation 9 5.0 * 

021-04-0143 National Infrastructure Investments 

Nondefense Discretionary Appropriation 503 5.0 25 

021-04-0155 Minority Business Resource Center Program 

Nondefense Discretionary Appropriation 1 5.0 * 

021-04-0159 Cyber Security Initiatives 

Nondefense Discretionary Appropriation 10 5.0 1 

021-04-1730 Research and Development 

Nondefense Discretionary Appropriation 16 5.0 1 

021-04-5423 Essential Air Service and Rural Airport Improvement Fund 

Nondefense Mandatory Appropriation 50 5.1 3 

021-04-8304 Payments to Air Carriers 

Nondefense Discretionary Appropriation 144 5.0 7 

Federal Aviation Administration 

021-12-1301 Operations 

Nondefense Discretionary Appropriation 4,621 5.0 231 

Nondefense Discretionary Spending authority 10 5.0 1 

Account Total 4,631 232

021-12-4120 Aviation Insurance Revolving Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

021-12-8104 Trust Fund Share of FAA Activities (Airport and Airway Trust Fund) 

Nondefense Discretionary Appropriation 5,092 5.0 255 

021-12-8106 Grants-in-aid for Airports (Airport and Airway Trust Fund) 

Nondefense Discretionary Spending authority 1 5.0 * 

021-12-8107 Facilities and Equipment (Airport and Airway Trust Fund) 

Nondefense Discretionary Appropriation 2,778 5.0 139 

Nondefense Discretionary Spending authority 62 5.0 3 

Account Total 2,840 142

021-12-8108 Research, Engineering and Development (Airport and Airway Trust Fund) 

Nondefense Discretionary Appropriation 169 5.0 8 

Federal Highway Administration 

021-15-0500 Emergency Relief Program 

Nondefense Discretionary Appropriation 2,022 5.0 101 

* denotes $500,000 or less. Page 44 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 163
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

021-15-0534 Payment to the Transportation Trust Fund 

Nondefense Mandatory Appropriation 6,200 5.1 316 

021-15-8083 Federal-aid Highways 

Nondefense Mandatory Contract authority 739 5.1 38 

Federal Motor Carrier Safety Administration 

021-17-8159 Motor Carrier Safety Operations and Programs 

Nondefense Discretionary Spending authority 27 5.0 1 

National Highway Traffic Safety Administration 

021-18-0650 Operations and Research 

Nondefense Discretionary Appropriation 141 5.0 7 

Federal Railroad Administration 

021-27-0121 Operating Subsidy Grants to the National Railroad Passenger Corporation 

Nondefense Discretionary Appropriation 469 5.0 23 

021-27-0125 Capital and Debt Service Grants to the National Railroad Passenger Corporation 

Nondefense Discretionary Appropriation 958 5.0 48 

021-27-0700 Safety and Operations 

Nondefense Discretionary Appropriation 180 5.0 9 

021-27-0704 Grants to the National Railroad Passenger Corporation 

Nondefense Discretionary Appropriation 118 5.0 6 

021-27-0745 Railroad Research and Development 

Nondefense Discretionary Appropriation 35 5.0 2 

Federal Transit Administration 

021-36-1120 Administrative Expenses 

Nondefense Discretionary Appropriation 99 5.0 5 

021-36-1128 Washington Metropolitan Area Transit Authority 

Nondefense Discretionary Appropriation 151 5.0 8 

021-36-1134 Capital Investment Grants 

Nondefense Discretionary Appropriation 1,923 5.0 96 

021-36-1137 Research and University Research Centers 

Nondefense Discretionary Appropriation 44 5.0 2 

021-36-1140 Public Transportation Emergency Relief Program 

Nondefense Discretionary Appropriation 10,894 5.0 545 

Saint Lawrence Seaway Development Corporation 

021-40-8003 Operations and Maintenance 

Nondefense Discretionary Appropriation 32 5.0 2 

Pipeline and Hazardous Materials Safety Administration 

021-50-1400 Operational Expenses 

Nondefense Discretionary Appropriation 20 5.0 1 

021-50-1401 Hazardous Materials Safety 

Nondefense Discretionary Appropriation 42 5.0 2 

021-50-5172 Pipeline Safety 

Nondefense Discretionary Appropriation 92 5.0 5 

021-50-5282 Emergency Preparedness Grants 

Nondefense Mandatory Appropriation 28 5.1 1 

* denotes $500,000 or less. Page 45 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 164
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

021-50-8121 Trust Fund Share of Pipeline Safety 

Nondefense Discretionary Appropriation 19 5.0 1 

Office of Inspector General 

021-56-0130 Salaries and Expenses 

Nondefense Discretionary Appropriation 86 5.0 4 

Surface Transportation Board 

021-61-0301 Salaries and Expenses 

Nondefense Discretionary Appropriation 28 5.0 1 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 29 2

Maritime Administration 

021-70-1711 Maritime Security Program 

Defense Discretionary Appropriation 175 7.8 14 

Defense Discretionary Unobligated balance in 050 4 7.8 * 

Account Total 179 14

021-70-1750 Operations and Training 

Nondefense Discretionary Appropriation 157 5.0 8 

021-70-1751 Ocean Freight Differential 

Nondefense Mandatory Borrowing authority 135 5.1 7 

021-70-1752 Maritime Guaranteed Loan (title XI) Program Account 

Nondefense Discretionary Appropriation 4 5.0 * 

021-70-1768 Ship Disposal 

Nondefense Discretionary Appropriation 6 5.0 * 

021-70-1770 Assistance to Small Shipyards 

Nondefense Discretionary Appropriation 10 5.0 1 

* denotes $500,000 or less. Page 46 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 165
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Department of the Treasury 

Financial Crimes Enforcement Network 

015-04-0173 Salaries and Expenses 

Nondefense Discretionary Appropriation 111 5.0 6 

Departmental Offices 

015-05-0101 Salaries and Expenses 

Nondefense Discretionary Appropriation 310 5.0 16 

015-05-0106 Office of Inspector General 

Nondefense Discretionary Appropriation 30 5.0 2 

015-05-0119 Treasury Inspector General for Tax Administration 

Nondefense Discretionary Appropriation 153 5.0 8 

015-05-0123 Terrorism Insurance Program 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 3 5.1 * 

015-05-0126 GSE Mortgage-Backed Securities Purchase Program Account 

Nondefense Mandatory Appropriation 11 5.1 1 

015-05-0140 Grants for Specified Energy Property in Lieu of Tax Credits, Recovery Act 

Nondefense Mandatory Appropriation 3,671 5.1 187 

015-05-0141 Small Business Lending Fund Program Account 

Nondefense Mandatory Appropriation 26 5.1 1 

015-05-1881 Community Development Financial Institutions Fund Program Account 

Nondefense Discretionary Appropriation 222 5.0 11 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 223 11

015-05-5081 Presidential Election Campaign Fund 

Nondefense Mandatory Appropriation 34 5.1 2 

015-05-5590 Financial Research Fund 

Nondefense Mandatory Appropriation 158 5.1 8 

015-05-5697 Treasury Forfeiture Fund 

Nondefense Mandatory Appropriation 583 5.1 30 

Fiscal Service 

015-12-0520 Salaries and Expenses, Fiscal Service 

Nondefense Discretionary Appropriation 393 5.0 20 

Nondefense Discretionary Spending authority 1 5.0 * 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 68 5.1 3 

Account Total 462 23

015-12-1710 Payment of Government Losses in Shipment 

Nondefense Mandatory Appropriation 1 5.1 * 

015-12-1825 Payment to FRA for AMTRAK Debt Restructuring 

Nondefense Mandatory Appropriation 59 5.1 3 

015-12-8209 Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund 

Nondefense Mandatory Appropriation 2 5.1 * 

Alcohol and Tobacco Tax and Trade Bureau 

015-13-1008 Salaries and Expenses 

Nondefense Discretionary Appropriation 100 5.0 5 

Nondefense Discretionary Spending authority 4 5.0 * 

Account Total 104 5

* denotes $500,000 or less. Page 47 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 166
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Bureau of Engraving and Printing 

015-20-4502 Bureau of Engraving and Printing Fund 

Nondefense Discretionary Spending authority 643 5.0 32 

United States Mint 

015-25-4159 United States Mint Public Enterprise Fund 

Nondefense Discretionary Spending authority 396 5.0 20 

Internal Revenue Service 

015-45-0912 Taxpayer Services 

Nondefense Discretionary Appropriation 2,254 5.0 113 

Nondefense Discretionary Spending authority 17 5.0 1 

Account Total 2,271 114

015-45-0913 Enforcement 

Nondefense Discretionary Appropriation 5,331 5.0 267 

Nondefense Discretionary Spending authority 17 5.0 1 

Account Total 5,348 267

015-45-0919 Operations Support 

Nondefense Discretionary Appropriation 3,971 5.0 199 

Nondefense Discretionary Spending authority 12 5.0 1 

Account Total 3,983 199

015-45-0921 Business Systems Modernization 

Nondefense Discretionary Appropriation 332 5.0 17 

015-45-0935 Build America Bond Payments, Recovery Act 

Nondefense Mandatory Appropriation 3,351 5.1 171 

015-45-0945 Payment to Issuer of Qualified Zone Academy Bonds 

Nondefense Mandatory Appropriation 38 5.1 2 

015-45-0946 Payment to Issuer of Qualified School Construction Bonds 

Nondefense Mandatory Appropriation 820 5.1 42 

015-45-0947 Payment to Issuer of New Clean Renewable Energy Bonds 

Nondefense Mandatory Appropriation 24 5.1 1 

015-45-0948 Payment to Issuer of Qualified Energy Conservation Bonds 

Nondefense Mandatory Appropriation 32 5.1 2 

015-45-0951 Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax 

Nondefense Mandatory Appropriation 127 5.1 6 

015-45-5432 IRS Miscellaneous Retained Fees 

Nondefense Mandatory Appropriation 39 5.1 2 

015-45-5433 Informant Payments 

Nondefense Mandatory Appropriation 125 5.1 6 

* denotes $500,000 or less. Page 48 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 167
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Corps of Engineers--Civil Works 

202-00-3112 Mississippi River and Tributaries 

Nondefense Discretionary Appropriation 252 5.0 13 

202-00-3121 Investigations 

Nondefense Discretionary Appropriation 176 5.0 9 

202-00-3122 Construction 

Nondefense Discretionary Appropriation 5,007 5.0 250 

202-00-3123 Operation and Maintenance 

Nondefense Discretionary Appropriation 2,448 5.0 122 

202-00-3124 Expenses 

Nondefense Discretionary Appropriation 196 5.0 10 

202-00-3125 Flood Control and Coastal Emergencies 

Nondefense Discretionary Appropriation 1,035 5.0 52 

202-00-3126 Regulatory Program 

Nondefense Discretionary Appropriation 194 5.0 10 

202-00-3130 Formerly Utilized Sites Remedial Action Program 

Defense Discretionary Appropriation 110 7.8 9 

Defense Discretionary Unobligated balance in 050 4 7.8 * 

Account Total 114 9

202-00-3132 Office of the Assistant Secretary of the Army for Civil Works 

Defense Discretionary Appropriation 5 7.8 * 

202-00-4902 Revolving Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 3 5.1 * 

202-00-8217 South Dakota Terrestrial Wildlife Habitat Restoration Trust Fund 

Nondefense Mandatory Appropriation 5 5.1 * 

202-00-8333 Coastal Wetlands Restoration Trust Fund 

Nondefense Mandatory Appropriation 81 5.1 4 

202-00-8861 Inland Waterways Trust Fund 

Nondefense Discretionary Appropriation 77 5.0 4 

202-00-8862 Rivers and Harbors Contributed Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 267 5.1 14 

202-00-8863 Harbor Maintenance Trust Fund 

Nondefense Discretionary Appropriation 882 5.0 44 

202-00-9921 Permanent Appropriations 

Nondefense Mandatory Appropriation 21 5.1 1 

* denotes $500,000 or less. Page 49 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 168
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Other Defense Civil Programs 

American Battle Monuments Commission 

200-15-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 77 5.0 4 

Armed Forces Retirement Home 

200-20-8522 Armed Forces Retirement Home 

Nondefense Discretionary Appropriation 62 5.0 3 

Cemeterial Expenses 

200-25-1805 Salaries and Expenses 

Nondefense Discretionary Appropriation 46 5.0 2 

Forest and Wildlife Conservation, Military Reservations 

200-30-5095 Wildlife Conservation 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 3 5.1 * 

Selective Service System 

200-45-0400 Salaries and Expenses 

Defense Discretionary Appropriation 24 7.8 2 

* denotes $500,000 or less. Page 50 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 169
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Environmental Protection Agency 

020-00-0103 State and Tribal Assistance Grants 

Nondefense Discretionary Appropriation 4,190 5.0 210 

020-00-0107 Science and Technology 

Nondefense Discretionary Appropriation 799 5.0 40 

020-00-0108 Environmental Programs and Management 

Nondefense Discretionary Appropriation 2,696 5.0 135 

020-00-0110 Buildings and Facilities 

Nondefense Discretionary Appropriation 37 5.0 2 

020-00-0112 Office of Inspector General 

Nondefense Discretionary Appropriation 42 5.0 2 

020-00-4310 Reregistration and Expedited Processing Revolving Fund 

Nondefense Mandatory Spending authority 28 5.1 1 

020-00-5374 Pesticide Registration Fund 

Nondefense Discretionary Appropriation 15 5.0 1 

020-00-8145 Hazardous Substance Superfund 

Nondefense Discretionary Appropriation 1,218 5.0 61 

Nondefense Discretionary Spending authority 240 5.0 12 

Nondefense Mandatory Appropriation 25 5.1 1 

Account Total 1,483 74

020-00-8153 Leaking Underground Storage Tank Trust Fund 

Nondefense Discretionary Appropriation 110 5.0 6 

020-00-8221 Inland Oil Spill Programs 

Nondefense Discretionary Appropriation 18 5.0 1 

* denotes $500,000 or less. Page 51 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 170
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Executive Office of the President 

The White House 

100-05-0209 The White House 

Nondefense Discretionary Appropriation 57 5.0 3 

Executive Residence at the White House 

100-10-0109 White House Repair and Restoration 

Nondefense Discretionary Appropriation 1 5.0 * 

100-10-0210 Operating Expenses 

Nondefense Discretionary Appropriation 13 5.0 1 

Nondefense Discretionary Spending authority 3 5.0 * 

Account Total 16 1

Special Assistance to the President and the Official Residence of the Vice President 

100-15-1454 Special Assistance to the President and the Official Residence of the Vice President 

Nondefense Discretionary Appropriation 5 5.0 * 

Council of Economic Advisers 

100-20-1900 Salaries and Expenses 

Nondefense Discretionary Appropriation 4 5.0 * 

Council on Environmental Quality and Office of Environmental Quality 

100-25-1453 Council on Environmental Quality and Office of Environmental Quality 

Nondefense Discretionary Appropriation 3 5.0 * 

National Security Council and Homeland Security Council 

100-35-2000 Salaries and Expenses 

Nondefense Discretionary Appropriation 13 5.0 1 

Office of Administration 

100-50-0038 Salaries and Expenses 

Nondefense Discretionary Appropriation 114 5.0 6 

Office of Management and Budget 

100-55-0300 Office of Management and Budget 

Nondefense Discretionary Appropriation 90 5.0 5 

Office of National Drug Control Policy 

100-60-1457 Office of National Drug Control Policy 

Nondefense Discretionary Appropriation 25 5.0 1 

Office of Science and Technology Policy 

100-65-2600 Office of Science and Technology Policy 

Nondefense Discretionary Appropriation 5 5.0 * 

Office of the United States Trade Representative 

100-70-0400 Office of the United States Trade Representative 

Nondefense Discretionary Appropriation 52 5.0 3 

Unanticipated Needs 

100-95-0037 Unanticipated Needs 

Nondefense Discretionary Appropriation 1 5.0 * 

* denotes $500,000 or less. Page 52 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 171
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

General Services Administration 

Real Property Activities 

023-05-4542 Federal Buildings Fund 

Nondefense Discretionary Appropriation 7 5.0 * 

023-05-5254 Disposal of Surplus Real and Related Personal Property 

Nondefense Mandatory Appropriation 9 5.1 * 

Supply and Technology Activities 

023-10-5250 Expenses of Transportation Audit Contracts and Contract Administration 

Nondefense Mandatory Appropriation 13 5.1 1 

General Activities 

023-30-0105 Allowances and Office Staff for Former Presidents 

Nondefense Discretionary Appropriation 3 5.0 * 

023-30-0108 Office of Inspector General 

Nondefense Discretionary Appropriation 58 5.0 3 

023-30-0110 Operating Expenses 

Nondefense Discretionary Appropriation 70 5.0 4 

023-30-0401 Government-wide Policy 

Nondefense Discretionary Appropriation 61 5.0 3 

023-30-0600 Electronic Government (E-GOV) Fund 

Nondefense Discretionary Appropriation 12 5.0 1 

023-30-4549 Federal Citizen Services Fund 

Nondefense Discretionary Appropriation 34 5.0 2 

* denotes $500,000 or less. Page 53 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 172
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

International Assistance Programs 

Millennium Challenge Corporation 

184-03-2750 Millennium Challenge Corporation 

Nondefense Discretionary Appropriation 904 5.0 45 

International Security Assistance 

184-05-1032 Peacekeeping Operations 

Nondefense Discretionary Appropriation 386 5.0 19 

184-05-1037 Economic Support Fund 

Nondefense Discretionary Appropriation 5,675 5.0 284 

184-05-1075 Nonproliferation, Antiterrorism, Demining, and Related Programs 

Nondefense Discretionary Appropriation 714 5.0 36 

184-05-1081 International Military Education and Training 

Nondefense Discretionary Appropriation 106 5.0 5 

184-05-1082 Foreign Military Financing Program 

Nondefense Discretionary Appropriation 6,344 5.0 317 

184-05-1083 Pakistan Counterinsurgency Capability Fund 

Nondefense Discretionary Appropriation 850 5.0 43 

Multilateral Assistance 

184-10-0071 Strategic Climate Fund 

Nondefense Discretionary Appropriation 50 5.0 3 

184-10-0072 Contribution to the Inter-American Development Bank 

Nondefense Discretionary Appropriation 80 5.0 4 

184-10-0073 Contribution to the International Development Association 

Nondefense Discretionary Appropriation 1,501 5.0 75 

184-10-0076 Contribution to the Asian Development Bank 

Nondefense Discretionary Appropriation 208 5.0 10 

184-10-0077 Contribution to the International Bank for Reconstruction and Development 

Nondefense Discretionary Appropriation 208 5.0 10 

184-10-0080 Clean Technology Fund 

Nondefense Discretionary Appropriation 186 5.0 9 

184-10-0082 Contribution to the African Development Bank 

Nondefense Discretionary Appropriation 214 5.0 11 

184-10-0089 Contribution to Enterprise for the Americas Multilateral Investment Fund 

Nondefense Discretionary Appropriation 25 5.0 1 

184-10-0091 Debt Restructuring 

Nondefense Discretionary Appropriation 12 5.0 1 

184-10-1005 International Organizations and Programs 

Nondefense Discretionary Appropriation 351 5.0 18 

184-10-1039 Contributions to the International Fund for Agricultural Development 

Nondefense Discretionary Appropriation 30 5.0 2 

184-10-1045 International Affairs Technical Assistance Program 

Nondefense Discretionary Appropriation 27 5.0 1 

184-10-1475 Global Food Security Fund 

Nondefense Discretionary Appropriation 136 5.0 7 

* denotes $500,000 or less. Page 54 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 173
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Agency for International Development 

184-15-0300 Capital Investment Fund of the United States Agency for International Development. 

Nondefense Discretionary Appropriation 130 5.0 7 

184-15-0306 Assistance for Europe, Eurasia and Central Asia 

Nondefense Discretionary Appropriation 631 5.0 32 

184-15-1000 Operating Expenses of the Agency for International Development 

Nondefense Discretionary Appropriation 1,354 5.0 68 

184-15-1007 Operating Expenses, Office of Inspector General 

Nondefense Discretionary Appropriation 51 5.0 3 

184-15-1021 Development Assistance Program 

Nondefense Discretionary Appropriation 2,535 5.0 127 

184-15-1027 Transition Initiatives 

Nondefense Discretionary Appropriation 57 5.0 3 

184-15-1035 International Disaster Assistance 

Nondefense Discretionary Appropriation 980 5.0 49 

184-15-1264 Development Credit Authority Program Account 

Nondefense Discretionary Appropriation 8 5.0 * 

Overseas Private Investment Corporation 

184-20-0100 Overseas Private Investment Corporation Program Account 

Nondefense Discretionary Spending authority 58 5.0 3 

Trade and Development Agency 

184-25-1001 Trade and Development Agency 

Nondefense Discretionary Appropriation 50 5.0 3 

Peace Corps 

184-35-0100 Peace Corps 

Nondefense Discretionary Appropriation 377 5.0 19 

Inter-American Foundation 

184-40-3100 Inter-American Foundation 

Nondefense Discretionary Appropriation 23 5.0 1 

Nondefense Discretionary Spending authority 6 5.0 * 

Account Total 29 2

African Development Foundation 

184-50-0700 African Development Foundation 

Nondefense Discretionary Appropriation 30 5.0 2 

Military Sales Program 

184-70-8242 Foreign Military Sales Trust Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 147 5.1 7 

* denotes $500,000 or less. Page 55 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 174
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

National Aeronautics and Space Administration 

026-00-0109 Office of Inspector General 

Nondefense Discretionary Appropriation 39 5.0 2 

026-00-0115 Space Operations 

Nondefense Discretionary Appropriation 4,247 5.0 212 

026-00-0120 Science 

Nondefense Discretionary Appropriation 5,116 5.0 256 

026-00-0122 Cross Agency Support 

Nondefense Discretionary Appropriation 3,012 5.0 151 

026-00-0124 Exploration 

Nondefense Discretionary Appropriation 3,790 5.0 190 

026-00-0126 Aeronautics 

Nondefense Discretionary Appropriation 573 5.0 29 

026-00-0128 Education 

Nondefense Discretionary Appropriation 137 5.0 7 

026-00-0130 Construction, Environmental Compliance, and Remediation 

Nondefense Discretionary Appropriation 402 5.0 20 

026-00-0131 Space Technology 

Nondefense Discretionary Appropriation 579 5.0 29 

026-00-8978 Science, Space, and Technology Education Trust Fund 

Nondefense Mandatory Appropriation 1 5.1 * 

* denotes $500,000 or less. Page 56 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 175
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

National Science Foundation 

422-00-0100 Research and Related Activities 

Defense Discretionary Appropriation 68 7.8 5 

Nondefense Discretionary Appropriation 5,686 5.0 284 

Account Total 5,754 290

422-00-0106 Education and Human Resources 

Nondefense Discretionary Appropriation 834 5.0 42 

Nondefense Mandatory Appropriation 100 5.1 5 

Account Total 934 47

422-00-0180 Agency Operations and Award Management 

Nondefense Discretionary Appropriation 301 5.0 15 

422-00-0300 Office of the Inspector General 

Nondefense Discretionary Appropriation 14 5.0 1 

422-00-0350 Office of the National Science Board 

Nondefense Discretionary Appropriation 4 5.0 * 

422-00-0551 Major Research Equipment and Facilities Construction 

Nondefense Discretionary Appropriation 168 5.0 8 

422-00-8960 Donations 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 9 5.1 * 

* denotes $500,000 or less. Page 57 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 176
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Office of Personnel Management 

027-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 99 5.0 5 

027-00-0400 Office of Inspector General 

Nondefense Discretionary Appropriation 3 5.0 * 

027-00-0800 Flexible Benefits Plan Reserve 

Nondefense Mandatory Spending authority 30 5.1 2 

027-00-8135 Civil Service Retirement and Disability Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 48 5.1 2 

027-00-8424 Employees Life Insurance Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

027-00-9981 Employees and Retired Employees Health Benefits Funds 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 17 5.1 1 

* denotes $500,000 or less. Page 58 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 177
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Small Business Administration 

028-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 440 5.0 22 

028-00-0200 Office of Inspector General 

Nondefense Discretionary Appropriation 21 5.0 1 

028-00-0300 Office of Advocacy 

Nondefense Discretionary Appropriation 9 5.0 * 

028-00-1152 Disaster Loans Program Account 

Nondefense Discretionary Appropriation 896 5.0 45 

028-00-1154 Business Loans Program Account 

Nondefense Discretionary Appropriation 487 5.0 24 

* denotes $500,000 or less. Page 59 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 178
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Social Security Administration 

016-00-0400 Office of the Inspector General 

Nondefense Discretionary Appropriation 29 5.0 1 

016-00-8006 Federal Old-age and Survivors Insurance Trust Fund 

Nondefense Discretionary Appropriation 2,744 5.0 137 

016-00-8007 Federal Disability Insurance Trust Fund 

Nondefense Discretionary Appropriation 2,954 5.0 148 

* denotes $500,000 or less. Page 60 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 179
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Access Board 

Architectural and Transportation Barriers Compliance Board 

310-00-3200 Salaries and Expenses 

Nondefense Discretionary Appropriation 7 5.0 * 

Administrative Conference of the United States 

302-00-1700 Salaries and Expenses 

Nondefense Discretionary Appropriation 3 5.0 * 

Advisory Council on Historic Preservation 

306-00-2300 Salaries and Expenses 

Nondefense Discretionary Appropriation 6 5.0 * 

Affordable Housing Program 

530-00-5528 Affordable Housing Program 

Nondefense Mandatory Appropriation 198 5.1 10 

Appalachian Regional Commission 

309-00-0200 Appalachian Regional Commission 

Nondefense Discretionary Appropriation 64 5.0 3 

309-00-9971 Miscellaneous Trust Funds 

Nondefense Mandatory Appropriation 8 5.1 * 

Broadcasting Board of Governors 

514-00-0204 Broadcasting Capital Improvements 

Nondefense Discretionary Appropriation 7 5.0 * 

514-00-0206 International Broadcasting Operations 

Nondefense Discretionary Appropriation 749 5.0 37 

Bureau of Consumer Financial Protection 

581-00-5577 Bureau of Consumer Financial Protection Fund 

Nondefense Mandatory Appropriation 448 5.1 23 

Chemical Safety and Hazard Investigation Board 

510-00-3850 Chemical Safety and Hazard Investigation Board 

Nondefense Discretionary Appropriation 11 5.0 1 

Christopher Columbus Fellowship Foundation 

465-00-0100 Payment to the Christopher Columbus Fellowship Foundation 

Nondefense Discretionary Appropriation * 5.0 * 

Commission of Fine Arts 

323-00-2600 Salaries and Expenses 

Nondefense Discretionary Appropriation 2 5.0 * 

323-00-2602 National Capital Arts and Cultural Affairs 

Nondefense Discretionary Appropriation 2 5.0 * 

Commission on Civil Rights 

326-00-1900 Salaries and Expenses 

Nondefense Discretionary Appropriation 9 5.0 * 

Committee for Purchase from People Who Are Blind or Severely Disabled 

Committee for Purchase from People who are Blind or Severely Disabled, activities 

* denotes $500,000 or less. Page 61 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 180
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

338-00-2000 Salaries and Expenses 

Nondefense Discretionary Appropriation 5 5.0 * 

Commodity Futures Trading Commission 

339-00-1400 Commodity Futures Trading Commission 

Nondefense Discretionary Appropriation 206 5.0 10 

339-00-4334 Customer Protection Fund 

Nondefense Mandatory Spending authority 13 5.1 1 

Consumer Product Safety Commission 

343-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 115 5.0 6 

Corporation for National and Community Service 

485-00-2721 Inspector General 

Nondefense Discretionary Appropriation 4 5.0 * 

485-00-2722 Salaries and Expenses 

Nondefense Discretionary Appropriation 83 5.0 4 

485-00-2726 Payment to National Service Trust Fund 

Nondefense Discretionary Appropriation 213 5.0 11 

485-00-2728 Operating Expenses 

Nondefense Discretionary Appropriation 755 5.0 38 

Corporation for Public Broadcasting 

344-00-0151 Corporation for Public Broadcasting 

Nondefense Discretionary Advance appropriation 445 5.0 22 

Corporation for Travel Promotion 

580-00-5585 Travel Promotion Fund 

Nondefense Mandatory Appropriation 100 5.1 5 

Court Services and Offender Supervision Agency for the District of Columbia 

511-00-1733 Public Defender Service for the District of Columbia 

Nondefense Discretionary Appropriation 37 5.0 2 

511-00-1734 Federal Payment to Court Services and Offender Supervision Agency for the District of Columbia 

Nondefense Discretionary Appropriation 214 5.0 11 

Defense Nuclear Facilities Safety Board 

347-00-3900 Salaries and Expenses 

Defense Discretionary Appropriation 29 7.8 2 

Defense Discretionary Unobligated balance in 050 1 7.8 * 

Account Total 30 2

Delta Regional Authority 

517-00-0750 Delta Regional Authority 

Nondefense Discretionary Appropriation 12 5.0 1 

Denali Commission 

513-00-1200 Denali Commission 

Nondefense Discretionary Appropriation 12 5.0 1 

513-00-8056 Denali Commission Trust Fund 

Nondefense Discretionary Appropriation

District of Columbia 

4 5.0 *

* denotes $500,000 or less. Page 62 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 181
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

District of Columbia Courts 

349-10-1712 Federal Payment to the District of Columbia Courts 

Nondefense Discretionary Appropriation 234 5.0 12 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 235 12

349-10-1736 Defender Services in District of Columbia Courts 

Nondefense Discretionary Appropriation 55 5.0 3 

349-10-8212 District of Columbia Judicial Retirement and Survivors Annuity Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

District of Columbia General and Special Payments 

349-30-1707 Federal Support for Economic Development and Management Reforms in the District 

Nondefense Discretionary Appropriation 23 5.0 1 

349-30-1736 Federal Payment for Resident Tuition Support 

Nondefense Discretionary Appropriation 30 5.0 2 

349-30-1771 Federal Payment for Emergency Planning and Security Cost in the District of Columbia 

Nondefense Discretionary Appropriation 25 5.0 1 

349-30-1817 Federal Payment for School Improvement 

Nondefense Discretionary Appropriation 60 5.0 3 

349-30-5511 District of Columbia Federal Pension Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 17 5.1 1 

Election Assistance Commission 

525-00-1650 Salaries and Expenses 

Nondefense Discretionary Appropriation 9 5.0 * 

Electric Reliability Organization 

531-00-5522 Electric Reliability Organization 

Nondefense Mandatory Appropriation 100 5.1 5 

Equal Employment Opportunity Commission 

350-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 362 5.0 18 

350-00-4019 EEOC Education, Technical Assistance, and Training Revolving Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 4 5.1 * 

Export-Import Bank of the United States 

351-00-0105 Inspector General of the Export-Import Bank 

Nondefense Discretionary Appropriation 4 5.0 * 

Farm Credit System Insurance Corporation 

355-00-4171 Farm Credit System Insurance Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 4 5.1 * 

Federal Communications Commission 

356-00-0100 Salaries and Expenses 

Nondefense Discretionary Spending authority 342 5.0 17 

356-00-0300 Spectrum Auction Program Account 

Nondefense Mandatory Appropriation 4 5.1 * 

Federal Deposit Insurance Corporation 

Orderly Liquidation 

* denotes $500,000 or less. Page 63 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 182
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

357-35-5586 Orderly Liquidation Fund 

Nondefense Mandatory Appropriation 161 5.1 8 

Nondefense Mandatory Borrowing authority 1,354 5.1 69 

Account Total 1,515 77

Federal Drug Control Programs 

154-00-1070 High-intensity Drug Trafficking Areas Program 

Nondefense Discretionary Appropriation 240 5.0 12 

154-00-1460 Other Federal Drug Control Programs 

Nondefense Discretionary Appropriation 101 5.0 5 

Federal Election Commission 

360-00-1600 Salaries and Expenses 

Nondefense Discretionary Appropriation 67 5.0 3 

Federal Financial Institutions Examination Council 

Federal Financial Institutions Examination Council Appraisal Subcommittee 

362-20-5026 Registry Fees 

Nondefense Mandatory Appropriation 2 5.1 * 

Federal Labor Relations Authority 

365-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 25 5.0 1 

Federal Maritime Commission 

366-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 24 5.0 1 

Federal Mediation and Conciliation Service 

367-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 46 5.0 2 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 47 2

Federal Mine Safety and Health Review Commission 

368-00-2800 Salaries and Expenses 

Nondefense Discretionary Appropriation 18 5.0 1 

Federal Trade Commission 

370-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 185 5.0 9 

Nondefense Discretionary Spending authority 129 5.0 6 

Account Total 314 16

Harry S Truman Scholarship Foundation 

372-00-0950 Payment to the Harry S. Truman Scholarship Memorial Trust Fund 

Nondefense Discretionary Appropriation 1 5.0 * 

Institute of American Indian and Alaska Native Culture and Arts Development 

373-00-2900 Payment to the Institute 

Nondefense Discretionary Appropriation 9 5.0 * 

Institute of Museum and Library Services 

474-00-0300 Office of Museum and Library Services: Grants and Administration 

Nondefense Discretionary Appropriation 233 5.0 12 

Intelligence Community Management Account 

* denotes $500,000 or less. Page 64 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 183
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

467-00-0401 Intelligence Community Management Account 

Defense Discretionary Appropriation 551 7.8 43 

International Trade Commission 

378-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 80 5.0 4 

Legal Services Corporation 

385-00-0501 Payment to Legal Services Corporation 

Nondefense Discretionary Appropriation 351 5.0 18 

Marine Mammal Commission 

387-00-2200 Salaries and Expenses 

Nondefense Discretionary Appropriation 3 5.0 * 

Merit Systems Protection Board 

389-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 40 5.0 2 

Morris K. Udall and Stewart L. Udall Foundation 

487-00-0900 Federal Payment to Morris K. Udall and Stewart L. Udall Foundation Trust Fund 

Nondefense Discretionary Appropriation 2 5.0 * 

487-00-5415 Environmental Dispute Resolution Fund 

Nondefense Discretionary Appropriation 4 5.0 * 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 3 5.1 * 

Account Total 7 *

National Archives and Records Administration 

393-00-0300 Operating Expenses 

Nondefense Discretionary Appropriation 375 5.0 19 

393-00-0301 National Historical Publications and Records Commission 

Nondefense Discretionary Appropriation 5 5.0 * 

393-00-0302 Repairs and Restoration 

Nondefense Discretionary Appropriation 9 5.0 * 

393-00-0305 Office of the Inspector General - National Archives and Records Adminsitration 

Nondefense Discretionary Appropriation 4 5.0 * 

393-00-8436 National Archives Trust Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 1 5.1 * 

National Capital Planning Commission 

394-00-2500 Salaries and Expenses 

Nondefense Discretionary Appropriation 8 5.0 * 

National Council on Disability 

413-00-3500 Salaries and Expenses 

Nondefense Discretionary Appropriation 3 5.0 * 

National Credit Union Administration 

415-00-4472 Community Development Credit Union Revolving Loan Fund 

Nondefense Discretionary Appropriation 1 5.0 * 

National Endowment for the Arts 

417-00-0100 National Endowment for the Arts: Grants and Administration 

Nondefense Discretionary Appropriation 147 5.0 7 

* denotes $500,000 or less. Page 65 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 184
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

National Endowment for the Humanities 

418-00-0200 National Endowment for the Humanities: Grants and Administration 

Nondefense Discretionary Appropriation 147 5.0 7 

National Labor Relations Board 

420-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 280 5.0 14 

National Mediation Board 

421-00-2400 Salaries and Expenses 

Nondefense Discretionary Appropriation 13 5.0 1 

National Railroad Passenger Corporation Office of Inspector General 

575-00-2996 Salaries and Expenses 

Nondefense Discretionary Appropriation 21 5.0 1 

National Transportation Safety Board 

424-00-0310 Salaries and Expenses 

Nondefense Discretionary Appropriation 103 5.0 5 

Neighborhood Reinvestment Corporation 

428-00-1300 Payment to Neighborhood Reinvestment Corporation 

Nondefense Discretionary Appropriation 216 5.0 11 

Northern Border Regional Commission 

573-00-3742 Northern Border Regional Commission 

Nondefense Discretionary Appropriation 1 5.0 * 

Nuclear Regulatory Commission 

429-00-0200 Salaries and Expenses 

Nondefense Discretionary Appropriation 1,033 5.0 52 

Nondefense Discretionary Spending authority 6 5.0 * 

Account Total 1,039 52

429-00-0300 Office of Inspector General 

Nondefense Discretionary Appropriation 11 5.0 1 

Nuclear Waste Technical Review Board 

431-00-0500 Salaries and Expenses 

Nondefense Discretionary Appropriation 3 5.0 * 

Occupational Safety and Health Review Commission 

432-00-2100 Salaries and Expenses 

Nondefense Discretionary Appropriation 12 5.0 1 

Office of Government Ethics 

434-00-1100 Salaries and Expenses 

Nondefense Discretionary Appropriation 19 5.0 1 

Nondefense Discretionary Spending authority 1 5.0 * 

Account Total 20 1

Office of Navajo and Hopi Indian Relocation 

435-00-1100 Salaries and Expenses 

Nondefense Discretionary Appropriation 8 5.0 * 

Office of Special Counsel 

* denotes $500,000 or less. Page 66 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 185
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

436-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 19 5.0 1 

Office of the Federal Coordinator for Alaska Natural Gas Transportation Projects 

534-00-2850 Office of the Federal Coordinator for Alaska Natural Gas Transportation 

Nondefense Discretionary Appropriation 1 5.0 * 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 2 5.1 * 

Account Total 3 *

Other Commissions and Boards 

505-00-9911 Other Commissions and Boards 

Nondefense Discretionary Appropriation 1 5.0 * 

Patient-Centered Outcomes Research Trust Fund 

579-00-8299 Patient-Centered Outcomes Research Trust Fund 

Nondefense Mandatory Appropriation 390 5.1 20 

Postal Service 

440-00-1001 Payment to Postal Service Fund 

Nondefense Discretionary Advance appropriation 78 5.0 4 

Presidio Trust 

512-00-4331 Presidio Trust 

Nondefense Discretionary Appropriation 12 5.0 1 

Privacy and Civil Liberties Oversight Board 

535-00-2724 Salaries and Expenses 

Defense Discretionary Appropriation 1 7.8 * 

Railroad Retirement Board 

446-00-8010 Railroad Social Security Equivalent Benefit Account 

Nondefense Discretionary Appropriation 34 5.0 2 

446-00-8051 Railroad Unemployment Insurance Trust Fund 

Nondefense Discretionary Appropriation 15 5.0 1 

Nondefense Mandatory Appropriation 99 5.1 5 

Nondefense Mandatory Spending authority 20 5.1 1 

Account Total 134 7

Recovery Accountability and Transparency Board 

Recovery Act Accountability and Transparency Board 

539-00-3725 Recovery Act Accountability and Transparency Board, Recovery Act 

Nondefense Discretionary Appropriation 28 5.0 1 

Securities and Exchange Commission 

449-00-0100 Salaries and Expenses 

Nondefense Discretionary Spending authority 1,321 5.0 66 

449-00-5566 Securities and Exchange Commission Reserve Fund 

Nondefense Mandatory Appropriation 50 5.1 3 

449-00-5567 Investor Protection Fund 

Nondefense Mandatory Appropriation 90 5.1 5 

Public Company Accounting Oversight Board 

* denotes $500,000 or less. Page 67 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 186
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

526-00-5376 Public Company Accounting Oversight Board 

Nondefense Discretionary Appropriation 1 5.0 * 

Nondefense Mandatory Appropriation 236 5.1 12 

Account Total 237 12

Standard Setting Body 

527-00-5377 Payment to Standard Setting Body 

Nondefense Mandatory Appropriation 25 5.1 1 

Securities Investor Protection Corporation 

576-00-5600 Securities Investor Protection Corporation 

Nondefense Mandatory Appropriation 299 5.1 15 

Smithsonian Institution 

452-00-0100 Salaries and Expenses 

Nondefense Discretionary Appropriation 642 5.0 32 

452-00-0103 Facilities Capital 

Nondefense Discretionary Appropriation 176 5.0 9 

452-00-0200 Salaries and Expenses, National Gallery of Art 

Nondefense Discretionary Appropriation 115 5.0 6 

452-00-0201 Repair, Restoration, and Renovation of Buildings, National Gallery of Art 

Nondefense Discretionary Appropriation 15 5.0 1 

452-00-0302 Operations and Maintenance, JFK Center for the Performing Arts 

Nondefense Discretionary Appropriation 23 5.0 1 

452-00-0303 Capital Repair and Restoration, JFK Center for the Performing Arts 

Nondefense Discretionary Appropriation 14 5.0 1 

452-00-0400 Salaries and Expenses, Woodrow Wilson International Center for Scholars 

Nondefense Discretionary Appropriation 11 5.0 1 

State Justice Institute 

453-00-0052 State Justice Institute: Salaries and Expenses 

Nondefense Discretionary Appropriation 5 5.0 * 

Tennessee Valley Authority 

455-00-4110 Tennessee Valley Authority Fund 

Nondefense Mandatory Administrative expenses in otherwise exempt resources 455 5.1 23 

United States Court of Appeals for Veterans Claims 

345-00-0300 Salaries and Expenses 

Nondefense Discretionary Appropriation 31 5.0 2 

United States Holocaust Memorial Museum 

456-00-3300 Holocaust Memorial Museum 

Nondefense Discretionary Appropriation 51 5.0 3 

United States Institute of Peace 

458-00-1300 Operating Expenses 

Nondefense Discretionary Appropriation 39 5.0 2 

United States Interagency Council on Homelessness 

376-00-1300 United States Interagency Council on the Homelessness 

Nondefense Discretionary Appropriation 3 5.0 * 

Vietnam Education Foundation 

* denotes $500,000 or less. Page 68 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 187
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

519-00-5365 Vietnam Debt Repayment Fund 

Nondefense Mandatory Appropriation 5 5.1 * 

* denotes $500,000 or less. Page 69 of 70 

DLA Administrative Record for FY 2013 Furlough Appeals 188
Sequestrable Budgetary Resources and Reductions in Sequestrable Resources by OMB Account -- FY 2013 

(Amounts in millions) 

Sequestrable Sequester Sequester 

Agency / Bureau / Account / Function / BEA Category / Budgetary Resource BA Amount Percentage Amount 

Amounts may not sum to total due to rounding. 

Mandatory Federal administrative expenses of otherwise exempt accounts are sequestrable pursuant to section 251A(8) and section 256(h) of BBEDCA. 

Pursuant to section 255(f) of BBEDCA, the President notified the Congress of his decision to exempt all military personnel accounts from sequester for FY 2013. 

See the July 31, 2012 letter to the Congress, available at http://www.whitehouse.gov/sites/default/files/omb/legislative/letters/military-personnel-letter-biden.pdf. 

Unobligated balances of budget authority carried over from prior fiscal years in defense function 050 accounts are sequestrable. 

For intragovernmental payments, sequestration is applied to the paying account. The funds are generally exempt in the receiving account in accordance with 

section 255(g)(1)(A) of BBEDCA so that the same dollars are not sequestered twice. 

* denotes $500,000 or less. Page 70 of 70 

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U.S. Department of Defense

Office of the Assistant Secretary of Defense (Public Affairs)

News Release

On the Web: 

http://www.defense.gov/Releases/Release.aspx?ReleaseID=15826

Media contact: +1 (703) 697-5131/697-5132

Public contact: 

http://www.defense.gov/landing/comment.aspx

or +1 (703) 571-3343

IMMEDIATE RELEASE No. 097-13

February 20, 2013

Message to the Department from Secretary of Defense Leon E. Panetta on the Preparations for Potential 

Sequestration on March 1 and Furlough Notifications 

 To All Department of Defense Personnel: 

 “For more than a year and a half, the president, the Joint Chiefs of Staff and I have repeatedly voiced our deep 

concerns over the half a trillion dollars in automatic across-the-board cuts that would be imposed under sequestration and 

the severe damage that would do both to this department and to our national defense.” 

 “The administration continues to work with Congress to reach agreement on a balanced deficit reduction plan to 

avoid these cuts. Meanwhile, because another trigger for sequestration is approaching on March 1, the department’s 

leadership has begun extensive planning on how to implement the required spending reductions. Those cuts will be 

magnified because the department has been forced to operate under a six-month continuing resolution that has already 

compelled us to take steps to reduce spending.” 

 “In the event of sequestration we will do everything we can to be able to continue to perform our core mission of 

providing for the security of the United States, but there is no mistaking that the rigid nature of the cuts forced upon this 

department, and their scale, will result in a serious erosion of readiness across the force.” 

 “I have also been deeply concerned about the potential direct impact of sequestration on you and your families. We

are doing everything possible to limit the worst effects on DoD personnel -- but I regret that our flexibility within the law is 

extremely limited. The president has used his legal authority to exempt military personnel funding from sequestration, but 

we have no legal authority to exempt civilian personnel funding from reductions. As a result, should sequestration occur and 

continue for a substantial period, DoD will be forced to place the vast majority of its civilian workforce on administrative 

furlough.” 

 “Today, I notified Congress that furloughs could occur under sequestration. I can assure you that, if we have to 

implement furloughs, all affected employees will be provided at least 30 days’ notice prior to executing a furlough and your 

benefits will be protected to the maximum extent possible. We also will work to ensure that furloughs are executed in a 

consistent and appropriate manner, and we will also continue to engage in discussions with employee unions as 

appropriate.” 

 “Working with your component heads and supervisors, the department’s leaders will continue to keep you informed. 

As we deal with these difficult issues, I want to thank you for your patience, your hard work, and your continued dedication to 

our mission of protecting the country.” 

 “Our most important asset at the department is our world-class personnel. You are fighting every day to keep our 

country strong and secure, and rest assured that the leaders of this department will continue to fight with you and for you.”

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Panetta: Fiscal Crisis Poses Biggest Immediate Threat to DOD 

By Karen Parrish 

American Forces Press Service 

WASHINGTON, Jan. 10, 2013 – The “perfect storm of budget uncertainty” howling around 

his department is the biggest immediate threat facing the U.S. military, Defense Secretary 

Leon E. Panetta told reporters here today. 

Panetta and Army Gen. Martin E. Dempsey, 

chairman of the Joint Chiefs of Staff, stressed 

during a regular Pentagon press conference 

that unless Congress acts, the nation’s military 

readiness will be compromised. 

The United States has a number of adversaries 

around the world, Panetta said, “but the most 

immediate threat to our ability to achieve our 

mission is fiscal uncertainty: not knowing what 

our budget will be; not knowing if our budget 

will be drastically cut; and not knowing 

whether the strategy that we put in place can 

survive.” 

Panetta emphasized that DOD “is doing its 

part” by implementing over the next decade the $487 billion spending reduction set by 

Congress. “We designed a strategy; we know what the elements of that strategy are; we built 

a budget based on that, and we achieved our savings by virtue of that strategy,” he said. 

But the additional half-trillion-dollar “meat-axe cuts” sequester would trigger still loom “less 

than 50 days away,” the secretary noted. 

“While we appreciate ... that both parties came together to delay sequester, the unfortunate 

thing is sequester itself, and the sequester threat, [was] not removed,” Panetta said. “And the 

prospect ... is undermining our ability to responsibly manage this department.” 

Two other fiscal crises are meanwhile converging on the nation’s forces, he added: 

- Because Congress didn’t approve an appropriations act for fiscal 2013, DOD has been 

operating under a continuing resolution and will do so at least through March 27. The 

continuing resolution funds operations at fiscal 2012 levels, instead of the higher proposed 

fiscal 2013 levels Pentagon officials had anticipated. 

- The debt-ceiling crisis, Panetta said, “could create even further turmoil that could impact on 

our budget and our economy.” 

Looking at all three factors, the secretary said simply, “We have no idea what the hell is 

going to happen.” But DOD leaders do know that the worst-case scenario would mean 

“serious harm” to military readiness, he said. 

Defense Secretary Leon E. Panetta and Army Gen. Martin E. 

Dempsey, chairman of the Joint Chiefs of Staff, brief the 

press at the Pentagon, Jan. 10, 2013. Panetta and Dempsey 

discussed the effects of sequestration if it were to take effect 

at the end of March. DOD photo by Erin Kirk-Cuomo 

(Click photo for screen-resolution image);high-resolution 

image available.

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Panetta noted defense strategy places the highest priority on operations and maintenance 

funding as the key to a ready force. He described the triple threat facing those funds: 

- If Congress fails to pass an appropriations bill for fiscal 2013 and instead extends the 

continuing resolution through the fiscal year, “overall operating accounts would decrease by 

about 5 percent ... about $11 billion that would come out of [operations and maintenance 

funds].” 

- If sequester occurs, “We would have to cut, in this fiscal year, another 9 percent, almost 

$18 billion from ... these operating accounts as well.” 

- To protect funding for the war in Afghanistan from required cuts, “We would again have to 

cut another 5 percent, another $11 billion, from readiness money available in the active-duty 

base budget, and more for the Army and the Marine Corps.” 

Panetta summed up: “We’re looking at a 19 to 20 percent reduction in the base budget 

operating dollars for active units, including a cut of what looks like almost 30 percent for the 

Army.” 

The secretary said practical results of these cuts would be less training for units not 

imminently deploying to Afghanistan; less shipboard training for all but the highest priority 

missions; less pilot training and fewer flight hours; curtailed ship maintenance and disruption 

to research and weapons modernization programs. 

Civilian employees would also take a hit, he said: unpaid layoffs, which the government calls 

furloughs, would put civilian employees temporarily out of work. This “would further harm 

our readiness, and create hardship on them and their families,” Panetta noted. 

A plan is in place to implement such layoffs if sequester happens, the secretary said. “This 

action is strictly precautionary,” he said. “I want to make that clear: It's precautionary. But I 

have an obligation to ... let Congress know that we may have to do that, and I very much 

hope that we will not have to furlough anyone. But we've got to be prepared to do that if we 

face this situation.” 

Panetta said the net result of sequester under a continuing resolution would be “what I said 

we should not do with the defense budget, which is to hollow out the defense force of this 

nation.” Rather than let that happen, Panetta added, DOD leaders have decided to take steps 

to minimize the damage that would follow Congressional inaction. 

“We still have an obligation to protect this country,” the secretary said. “So for that reason, 

I've asked the military services and the other components to immediately begin 

implementing prudent measures that will help mitigate our budget risk.” 

Panetta said he has directed any actions taken “must be reversible to the extent feasible and 

must minimize harmful effects on readiness.” 

But, he added, “We really have no choice but to prepare for the worst.” First steps to 

containing budget risk will include cutting back on facility maintenance, freezing civilian 

hiring and delaying some contract awards, the secretary said. 

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Panetta has also directed the services to develop detailed plans for how they will implement 

sequester-triggered cuts, if required, he said, “because there will be so little time to respond 

in the current fiscal year. I mean, we're almost halfway through the fiscal year.” 

The secretary said the intensive planning effort now under way will ensure the military is 

prepared to accomplish its core missions. 

“I want to emphasize, however, that ... no amount of planning that we do can fully offset the 

harm that would result from sequestration, if that happens,” he added. 

Panetta said U.S. service members are working and fighting, and some are dying, every day. 

“Those of us in Washington need to have the same courage as they do to do the right thing 

and try to protect the security of this country,” he added. “We must ensure we have the 

resources we need to defend the nation and meet our commitments to our troops, to our 

civilian employees, and to their families, after more than a decade of war.” 

Congress must pass a balanced deficit reduction plan, de-trigger sequester, and pass the 

appropriations bills for fiscal 2013, he said. 

“I'm committed to do whatever I can in the time I have remaining [in office] to try to work 

with the Congress to ... resolve these issues,” Panetta said. “We have a vital mission to 

perform, one that the American people expect and that they are entitled to, which is to 

protect their safety and to protect our national security. Congress must be a partner in that 

mission. I'd love to be able to do this alone, but I can't.” 

Dempsey offered his view of what wreckage the fiscal “storm” would leave behind. 

“As I've said before, sequestration is a self-inflicted wound on national security,” the 

chairman said. “It's an irresponsible way to manage our nation's defense. It cuts blindly, and 

it cuts bluntly. It compounds risk, and it ... compromises readiness. In fact, readiness is 

what's now in jeopardy. We're on the brink of creating a hollow force, the very thing we said 

we must avoid.” 

Dempsey noted sequestration may now “hit” while the department, under a continuing 

resolution, is also implementing “the deep cuts already made in the Budget Control Act” and 

fighting a war in Afghanistan. 

“Any one of these would be a serious challenge on its own,” Dempsey said. “Together, they 

set the conditions for readiness to pass a tipping point as early as March.” 

DOD won’t shortchange those in combat, and will resource those who are next to deploy 

while still caring for wounded warriors and their families, the chairman said. 

“But for the rest of the force, operations, maintenance and training will be gutted,” Dempsey 

said. “We'll ground aircraft, return ships to port, and sharply curtail training across the force. 

... [W]e may be forced to furlough civilians at the expense of maintenance and even health 

care. We'll be unable to reset the force following a decade of war.” 

Military readiness will begin to erode immediately, Dempsey said, telling reporters, “Within 

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months, we'll be less prepared. Within a year, we'll be unprepared.” 

The crisis “can and must be avoided, the sooner, the better,” the chairman said. 

“We need budget certainty; we need time to absorb the budget reductions; we need the 

flexibility to manage those reductions across the entire budget,” he said. “We have none of 

these things right now. And without them, we have no choice but to steel ourselves for the 

consequences.” 

Biographies:

Leon E. Panetta

Army Gen. Martin E. Dempsey

Related Sites:

Transcript

Video

Related Articles:

Budget Process ‘A Mess,’ Pentagon Spokesman Says

DOD Comptroller: Budget Stability Key to National Security

Panetta Thanks Congress, Seeks End to Sequestration

Panetta Memo Describes Possible Sequestration Effects

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H. R. 8 

One Hundred Twelfth Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Tuesday, 

the third day of January, two thousand and twelve 

An Act 

Entitled the ‘‘American Taxpayer Relief Act of 2012’’. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE, ETC. 

(a) SHORT TITLE.—This Act may be cited as the ‘‘American 

Taxpayer Relief Act of 2012’’. 

(b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly 

provided, whenever in this Act an amendment or repeal is expressed 

in terms of an amendment to, or repeal of, a section or other 

provision, the reference shall be considered to be made to a section 

or other provision of the Internal Revenue Code of 1986. 

(c) TABLE OF CONTENTS.—The table of contents for this Act 

is as follows: 

Sec. 1. Short title, etc. 

TITLE I—GENERAL EXTENSIONS 

Sec. 101. Permanent extension and modification of 2001 tax relief. 

Sec. 102. Permanent extension and modification of 2003 tax relief. 

Sec. 103. Extension of 2009 tax relief. 

Sec. 104. Permanent alternative minimum tax relief. 

TITLE II—INDIVIDUAL TAX EXTENDERS 

Sec. 201. Extension of deduction for certain expenses of elementary and secondary school teachers. Sec. 202. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness. 

Sec. 203. Extension of parity for exclusion from income for employer-provided mass 

transit and parking benefits. 

Sec. 204. Extension of mortgage insurance premiums treated as qualified residence interest. Sec. 205. Extension of deduction of State and local general sales taxes. 

Sec. 206. Extension of special rule for contributions of capital gain real property 

made for conservation purposes. 

Sec. 207. Extension of above-the-line deduction for qualified tuition and related ex- penses. Sec. 208. Extension of tax-free distributions from individual retirement plans for 

charitable purposes. 

Sec. 209. Improve and make permanent the provision authorizing the Internal Revenue Service to disclose certain return and return information to certain 

prison officials. 

TITLE III—BUSINESS TAX EXTENDERS 

Sec. 301. Extension and modification of research credit. 

Sec. 302. Extension of temporary minimum low-income tax credit rate for non-federally subsidized new buildings. 

Sec. 303. Extension of housing allowance exclusion for determining area median 

gross income for qualified residential rental project exempt facility 

bonds. Sec. 304. Extension of Indian employment tax credit. 

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H. R. 8—2 

Sec. 305. Extension of new markets tax credit. 

Sec. 306. Extension of railroad track maintenance credit. 

Sec. 307. Extension of mine rescue team training credit. 

Sec. 308. Extension of employer wage credit for employees who are active duty members of the uniformed services. Sec. 309. Extension of work opportunity tax credit. 

Sec. 310. Extension of qualified zone academy bonds. 

Sec. 311. Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and 

qualified retail improvements. Sec. 312. Extension of 7-year recovery period for motorsports entertainment complexes. Sec. 313. Extension of accelerated depreciation for business property on an Indian reservation. Sec. 314. Extension of enhanced charitable deduction for contributions of food inventory. Sec. 315. Extension of increased expensing limitations and treatment of certain 

real property as section 179 property. Sec. 316. Extension of election to expense mine safety equipment. 

Sec. 317. Extension of special expensing rules for certain film and television pro- ductions. Sec. 318. Extension of deduction allowable with respect to income attributable to 

domestic production activities in Puerto Rico. Sec. 319. Extension of modification of tax treatment of certain payments to controlling exempt organizations. Sec. 320. Extension of treatment of certain dividends of regulated investment companies. Sec. 321. Extension of RIC qualified investment entity treatment under FIRPTA. 

Sec. 322. Extension of subpart F exception for active financing income. 

Sec. 323. Extension of look-thru treatment of payments between related controlled 

foreign corporations under foreign personal holding company rules. Sec. 324. Extension of temporary exclusion of 100 percent of gain on certain small 

business stock. Sec. 325. Extension of basis adjustment to stock of S corporations making charitable contributions of property. Sec. 326. Extension of reduction in S-corporation recognition period for built-in 

gains tax. Sec. 327. Extension of empowerment zone tax incentives. 

Sec. 328. Extension of tax-exempt financing for New York Liberty Zone. 

Sec. 329. Extension of temporary increase in limit on cover over of rum excise taxes 

to Puerto Rico and the Virgin Islands. Sec. 330. Modification and extension of American Samoa economic development credit. Sec. 331. Extension and modification of bonus depreciation. 

TITLE IV—ENERGY TAX EXTENDERS 

Sec. 401. Extension of credit for energy-efficient existing homes. 

Sec. 402. Extension of credit for alternative fuel vehicle refueling property. 

Sec. 403. Extension of credit for 2- or 3-wheeled plug-in electric vehicles. 

Sec. 404. Extension and modification of cellulosic biofuel producer credit. 

Sec. 405. Extension of incentives for biodiesel and renewable diesel. 

Sec. 406. Extension of production credit for Indian coal facilities placed in service before 2009. Sec. 407. Extension and modification of credits with respect to facilities producing 

energy from certain renewable resources. Sec. 408. Extension of credit for energy-efficient new homes. 

Sec. 409. Extension of credit for energy-efficient appliances. 

Sec. 410. Extension and modification of special allowance for cellulosic biofuel plant 

property. Sec. 411. Extension of special rule for sales or dispositions to implement FERC or 

State electric restructuring policy for qualified electric utilities. Sec. 412. Extension of alternative fuels excise tax credits. 

TITLE V—UNEMPLOYMENT 

Sec. 501. Extension of emergency unemployment compensation program. 

Sec. 502. Temporary extension of extended benefit provisions. 

Sec. 503. Extension of funding for reemployment services and reemployment and 

eligibility assessment activities. Sec. 504. Additional extended unemployment benefits under the Railroad Unemployment Insurance Act. 

TITLE VI—MEDICARE AND OTHER HEALTH EXTENSIONS 

Subtitle A—Medicare Extensions 

Sec. 601. Medicare physician payment update. 

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H. R. 8—3 

Sec. 602. Work geographic adjustment. 

Sec. 603. Payment for outpatient therapy services. 

Sec. 604. Ambulance add-on payments. 

Sec. 605. Extension of Medicare inpatient hospital payment adjustment for low-volume hospitals. Sec. 606. Extension of the Medicare-dependent hospital (MDH) program. 

Sec. 607. Extension for specialized Medicare Advantage plans for special needs in- dividuals. Sec. 608. Extension of Medicare reasonable cost contracts. 

Sec. 609. Performance improvement. 

Sec. 610. Extension of funding outreach and assistance for low-income programs. 

Subtitle B—Other Health Extensions 

Sec. 621. Extension of the qualifying individual (QI) program. 

Sec. 622. Extension of Transitional Medical Assistance (TMA). 

Sec. 623. Extension of Medicaid and CHIP Express Lane option. 

Sec. 624. Extension of family-to-family health information centers. 

Sec. 625. Extension of Special Diabetes Program for Type I diabetes and for Indians. 

Subtitle C—Other Health Provisions 

Sec. 631. IPPS documentation and coding adjustment for implementation of MSDRGs. Sec. 632. Revisions to the Medicare ESRD bundled payment system to reflect findings in the GAO report. Sec. 633. Treatment of multiple service payment policies for therapy services. 

Sec. 634. Payment for certain radiology services furnished under the Medicare hospital outpatient department prospective payment system. Sec. 635. Adjustment of equipment utilization rate for advanced imaging services. 

Sec. 636. Medicare payment of competitive prices for diabetic supplies and elimination of overpayment for diabetic supplies. Sec. 637. Medicare payment adjustment for non-emergency ambulance transports 

for ESRD beneficiaries. Sec. 638. Removing obstacles to collection of overpayments. 

Sec. 639. Medicare advantage coding intensity adjustment. 

Sec. 640. Elimination of all funding for the Medicare Improvement Fund. 

Sec. 641. Rebasing of State DSH allotments. 

Sec. 642. Repeal of CLASS program. 

Sec. 643. Commission on Long-Term Care. 

Sec. 644. Consumer Operated and Oriented Plan program contingency fund. 

TITLE VII—EXTENSION OF AGRICULTURAL PROGRAMS 

Sec. 701. 1-year extension of agricultural programs. 

Sec. 702. Supplemental agricultural disaster assistance. 

TITLE VIII—MISCELLANEOUS PROVISIONS 

Sec. 801. Strategic delivery systems. 

Sec. 802. No cost of living adjustment in pay of members of congress. 

TITLE IX—BUDGET PROVISIONS 

Subtitle A—Modifications of Sequestration 

Sec. 901. Treatment of sequester. 

Sec. 902. Amounts in applicable retirement plans may be transferred to designated Roth accounts without distribution. 

Subtitle B—Budgetary Effects 

Sec. 911. Budgetary effects. 

TITLE I—GENERAL EXTENSIONS 

SEC. 101. PERMANENT EXTENSION AND MODIFICATION OF 2001 TAX 

RELIEF. 

(a) PERMANENT EXTENSION.— 

(1) IN GENERAL.—The Economic Growth and Tax Relief 

Reconciliation Act of 2001 is amended by striking title IX. 

(2) CONFORMING AMENDMENT.—The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 

is amended by striking section 304. 

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H. R. 8—4 

(3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to taxable, plan, or limitation years beginning after December 31, 2012, and estates of decedents dying, 

gifts made, or generation skipping transfers after December 

31, 2012. 

(b) APPLICATION OF INCOME TAX TO CERTAIN HIGH-INCOME

TAXPAYERS.— 

(1) INCOME TAX RATES.— 

(A) TREATMENT OF 25-, 28-, AND 33-PERCENT RATE

BRACKETS.—Paragraph (2) of section 1(i) is amended to 

read as follows: 

‘‘(2) 25-, 28-, AND 33-PERCENT RATE BRACKETS.—The tables 

under subsections (a), (b), (c), (d), and (e) shall be applied— 

‘‘(A) by substituting ‘25%’ for ‘28%’ each place it 

appears (before the application of subparagraph (B)), 

‘‘(B) by substituting ‘28%’ for ‘31%’ each place it 

appears, and 

‘‘(C) by substituting ‘33%’ for ‘36%’ each place it 

appears.’’. 

(B) 35-PERCENT RATE BRACKET.—Subsection (i) of section 1 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following 

new paragraph: 

‘‘(3) MODIFICATIONS TO INCOME TAX BRACKETS FOR HIGHINCOME TAXPAYERS.— 

‘‘(A) 35-PERCENT RATE BRACKET.—In the case of taxable 

years beginning after December 31, 2012— 

‘‘(i) the rate of tax under subsections (a), (b), (c), 

and (d) on a taxpayer’s taxable income in the highest 

rate bracket shall be 35 percent to the extent such 

income does not exceed an amount equal to the excess 

of— 

‘‘(I) the applicable threshold, over 

‘‘(II) the dollar amount at which such bracket 

begins, and 

‘‘(ii) the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer’s taxable 

income in such bracket in excess of the amount to 

which clause (i) applies. 

‘‘(B) APPLICABLE THRESHOLD.—For purposes of this 

paragraph, the term ‘applicable threshold’ means— 

‘‘(i) $450,000 in the case of subsection (a), 

‘‘(ii) $425,000 in the case of subsection (b), 

‘‘(iii) $400,000 in the case of subsection (c), and 

‘‘(iv) 1⁄2 the amount applicable under clause (i) 

(after adjustment, if any, under subparagraph (C)) in 

the case of subsection (d). 

‘‘(C) INFLATION ADJUSTMENT.—For purposes of this 

paragraph, with respect to taxable years beginning in calendar years after 2013, each of the dollar amounts under 

clauses (i), (ii), and (iii) of subparagraph (B) shall be 

adjusted in the same manner as under paragraph (1)(C)(i), 

except that subsection (f)(3)(B) shall be applied by substituting ‘2012’ for ‘1992’.’’. 

(2) PHASEOUT OF PERSONAL EXEMPTIONS AND ITEMIZED

DEDUCTIONS.— 

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H. R. 8—5 

(A) OVERALL LIMITATION ON ITEMIZED DEDUCTIONS.— 

Section 68 is amended— 

(i) by striking subsection (b) and inserting the 

following: 

‘‘(b) APPLICABLE AMOUNT.— 

‘‘(1) IN GENERAL.—For purposes of this section, the term 

‘applicable amount’ means— 

‘‘(A) $300,000 in the case of a joint return or a surviving 

spouse (as defined in section 2(a)), 

‘‘(B) $275,000 in the case of a head of household (as 

defined in section 2(b)), 

‘‘(C) $250,000 in the case of an individual who is not 

married and who is not a surviving spouse or head of 

household, and 

‘‘(D) 1⁄2 the amount applicable under subparagraph 

(A) (after adjustment, if any, under paragraph (2)) in the 

case of a married individual filing a separate return. 

For purposes of this paragraph, marital status shall be determined under section 7703. 

‘‘(2) INFLATION ADJUSTMENT.—In the case of any taxable 

year beginning in calendar years after 2013, each of the dollar 

amounts under subparagraphs (A), (B), and (C) of paragraph 

(1) shall be shall be increased by an amount equal to— 

‘‘(A) such dollar amount, multiplied by 

‘‘(B) the cost-of-living adjustment determined under 

section 1(f)(3) for the calendar year in which the taxable 

year begins, except that section 1(f)(3)(B) shall be applied 

by substituting ‘2012’ for ‘1992’. 

If any amount after adjustment under the preceding sentence 

is not a multiple of $50, such amount shall be rounded to 

the next lowest multiple of $50.’’, and 

(ii) by striking subsections (f) and (g). 

(B) PHASEOUT OF DEDUCTIONS FOR PERSONAL EXEMPTIONS.— 

(i) IN GENERAL.—Paragraph (3) of section 151(d) 

is amended— 

(I) by striking ‘‘the threshold amount’’ in subparagraphs (A) and (B) and inserting ‘‘the 

applicable amount in effect under section 68(b)’’, 

(II) by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C), and 

(III) by striking subparagraphs (E) and (F). 

(ii) CONFORMING AMENDMENTS.—Paragraph (4) of 

section 151(d) is amended— 

(I) by striking subparagraph (B), 

(II) by redesignating clauses (i) and (ii) of 

subparagraph (A) as subparagraphs (A) and (B), 

respectively, and by indenting such subparagraphs 

(as so redesignated) accordingly, and 

(III) by striking all that precedes ‘‘in a calendar year after 1989,’’ and inserting the following: 

‘‘(4) INFLATION ADJUSTMENT.—In the case of any taxable 

year beginning’’. 

(3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to taxable years beginning after December 

31, 2012. 

(c) MODIFICATIONS OF ESTATE TAX.— 

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H. R. 8—6 

(1) MAXIMUM ESTATE TAX RATE EQUAL TO 40 PERCENT.— 

The table contained in subsection (c) of section 2001, as 

amended by section 302(a)(2) of the Tax Relief, Unemployment 

Insurance Reauthorization, and Job Creation Act of 2010, is 

amended by striking ‘‘Over $500,000’’ and all that follows and 

inserting the following: 

‘‘Over $500,000 but not over 

$750,000.

$155,800, plus 37 percent of the 

excess of such amount over 

$500,000. 

Over $750,000 but not over 

$1,000,000.

$248,300, plus 39 percent of the 

excess of such amount over 

$750,000. 

Over $1,000,000 .......................... $345,800, plus 40 percent of the 

excess of such amount over 

$1,000,000.’’. 

(2) TECHNICAL CORRECTION.—Clause (i) of section 

2010(c)(4)(B) is amended by striking ‘‘basic exclusion amount’’ 

and inserting ‘‘applicable exclusion amount’’. 

(3) EFFECTIVE DATES.— 

(A) IN GENERAL.—Except as otherwise provided by in 

this paragraph, the amendments made by this subsection 

shall apply to estates of decedents dying, generation-skipping transfers, and gifts made, after December 31, 2012. 

(B) TECHNICAL CORRECTION.—The amendment made 

by paragraph (2) shall take effect as if included in the 

amendments made by section 303 of the Tax Relief, 

Unemployment Insurance Reauthorization, and Job Creation Act of 2010. 

SEC. 102. PERMANENT EXTENSION AND MODIFICATION OF 2003 TAX 

RELIEF. 

(a) PERMANENT EXTENSION.—The Jobs and Growth Tax Relief 

Reconciliation Act of 2003 is amended by striking section 303. 

(b) 20-PERCENT CAPITAL GAINS RATE FOR CERTAIN HIGH

INCOME INDIVIDUALS.— 

(1) IN GENERAL.—Paragraph (1) of section 1(h) is amended 

by striking subparagraph (C), by redesignating subparagraphs 

(D) and (E) as subparagraphs (E) and (F) and by inserting 

after subparagraph (B) the following new subparagraphs: 

‘‘(C) 15 percent of the lesser of— 

‘‘(i) so much of the adjusted net capital gain (or, 

if less, taxable income) as exceeds the amount on which 

a tax is determined under subparagraph (B), or 

‘‘(ii) the excess of— 

‘‘(I) the amount of taxable income which would 

(without regard to this paragraph) be taxed at 

a rate below 39.6 percent, over 

‘‘(II) the sum of the amounts on which a tax 

is determined under subparagraphs (A) and (B), 

‘‘(D) 20 percent of the adjusted net capital gain (or, 

if less, taxable income) in excess of the sum of the amounts 

on which tax is determined under subparagraphs (B) and 

(C),’’. 

DLA Administrative Record for FY 2013 Furlough Appeals 218
H. R. 8—7 

(2) MINIMUM TAX.—Paragraph (3) of section 55(b) is 

amended by striking subparagraph (C), by redesignating 

subparagraph (D) as subparagraph (E), and by inserting after 

subparagraph (B) the following new subparagraphs: 

‘‘(C) 15 percent of the lesser of— 

‘‘(i) so much of the adjusted net capital gain (or, 

if less, taxable excess) as exceeds the amount on which 

tax is determined under subparagraph (B), or 

‘‘(ii) the excess described in section 1(h)(1)(C)(ii), 

plus 

‘‘(D) 20 percent of the adjusted net capital gain (or, 

if less, taxable excess) in excess of the sum of the amounts 

on which tax is determined under subparagraphs (B) and 

(C), plus’’. 

(c) CONFORMING AMENDMENTS.— 

(1) The following provisions are each amended by striking 

‘‘15 percent’’ and inserting ‘‘20 percent’’: 

(A) Section 531. 

(B) Section 541. 

(C) Section 1445(e)(1). 

(D) The second sentence of section 7518(g)(6)(A). 

(E) Section 53511(f)(2) of title 46, United States Code. 

(2) Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended 

by striking ‘‘5 percent (0 percent in the case of taxable years 

beginning after 2007)’’ and inserting ‘‘0 percent’’. 

(3) Section 1445(e)(6) is amended by striking ‘‘15 percent 

(20 percent in the case of taxable years beginning after 

December 31, 2010)’’ and inserting ‘‘20 percent’’. 

(d) EFFECTIVE DATES.— 

(1) IN GENERAL.—Except as otherwise provided, the amendments made by subsections (b) and (c) shall apply to taxable 

years beginning after December 31, 2012. 

(2) WITHHOLDING.—The amendments made by paragraphs 

(1)(C) and (3) of subsection (c) shall apply to amounts paid 

on or after January 1, 2013. 

SEC. 103. EXTENSION OF 2009 TAX RELIEF. 

(a) 5-YEAR EXTENSION OF AMERICAN OPPORTUNITY TAX

CREDIT.— 

(1) IN GENERAL.—Section 25A(i) is amended by striking 

‘‘in 2009, 2010, 2011, or 2012’’ and inserting ‘‘after 2008 and 

before 2018’’. 

(2) TREATMENT OF POSSESSIONS.—Section 1004(c)(1) of division B of the American Recovery and Reinvestment Tax Act 

of 2009 is amended by striking ‘‘in 2009, 2010, 2011, and 

2012’’ each place it appears and inserting ‘‘after 2008 and 

before 2018’’. 

(b) 5-YEAR EXTENSION OF CHILD TAX CREDIT.—Section 24(d)(4) 

is amended— 

(1) by striking ‘‘2009, 2010, 2011, AND 2012’’ in the heading 

and inserting ‘‘FOR CERTAIN YEARS’’, and 

(2) by striking ‘‘in 2009, 2010, 2011, or 2012’’ and inserting 

‘‘after 2008 and before 2018’’. 

(c) 5-YEAR EXTENSION OF EARNED INCOME TAX CREDIT.—Section 

32(b)(3) is amended— 

(1) by striking ‘‘2009, 2010, 2011, AND 2012’’ in the heading 

and inserting ‘‘FOR CERTAIN YEARS’’, and 

DLA Administrative Record for FY 2013 Furlough Appeals 219
H. R. 8—8 

(2) by striking ‘‘in 2009, 2010, 2011, or 2012’’ and inserting 

‘‘after 2008 and before 2018’’. 

(d) PERMANENT EXTENSION OF RULE DISREGARDING REFUNDS

IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY

ASSISTED PROGRAMS.—Section 6409 is amended to read as follows: 

‘‘SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS. 

‘‘Notwithstanding any other provision of law, any refund (or 

advance payment with respect to a refundable credit) made to 

any individual under this title shall not be taken into account 

as income, and shall not be taken into account as resources for 

a period of 12 months from receipt, for purposes of determining 

the eligibility of such individual (or any other individual) for benefits 

or assistance (or the amount or extent of benefits or assistance) 

under any Federal program or under any State or local program 

financed in whole or in part with Federal funds.’’. 

(e) EFFECTIVE DATES.— 

(1) IN GENERAL.—Except as provided in paragraph (2), the 

amendments made by this section shall apply to taxable years 

beginning after December 31, 2012. 

(2) RULE REGARDING DISREGARD OF REFUNDS.—The amendment made by subsection (d) shall apply to amounts received 

after December 31, 2012. 

SEC. 104. PERMANENT ALTERNATIVE MINIMUM TAX RELIEF. 

(a) 2012 EXEMPTION AMOUNTS MADE PERMANENT.— 

(1) IN GENERAL.—Paragraph (1) of section 55(d) is 

amended— 

(A) by striking ‘‘$45,000’’ and all that follows through 

‘‘2011)’’ in subparagraph (A) and inserting ‘‘$78,750’’, (B) by striking ‘‘$33,750’’ and all that follows through 

‘‘2011)’’ in subparagraph (B) and inserting ‘‘$50,600’’, and 

(C) by striking ‘‘paragraph (1)(A)’’ in subparagraph (C) 

and inserting ‘‘subparagraph (A)’’. 

(b) EXEMPTION AMOUNTS INDEXED FOR INFLATION.— 

(1) IN GENERAL.—Subsection (d) of section 55 is amended 

by adding at the end the following new paragraph: 

‘‘(4) INFLATION ADJUSTMENT.— 

‘‘(A) IN GENERAL.—In the case of any taxable year 

beginning in a calendar year after 2012, the amounts 

described in subparagraph (B) shall each be increased by 

an amount equal to— 

‘‘(i) such dollar amount, multiplied by 

‘‘(ii) the cost-of-living adjustment determined 

under section 1(f)(3) for the calendar year in which 

the taxable year begins, determined by substituting 

‘calendar year 2011’ for ‘calendar year 1992’ in 

subparagraph (B) thereof. 

‘‘(B) AMOUNTS DESCRIBED.—The amounts described in 

this subparagraph are— 

‘‘(i) each of the dollar amounts contained in subsection (b)(1)(A)(i), 

‘‘(ii) each of the dollar amounts contained in paragraph (1), and 

‘‘(iii) each of the dollar amounts in subparagraphs 

(A) and (B) of paragraph (3). 

DLA Administrative Record for FY 2013 Furlough Appeals 220
H. R. 8—9 

‘‘(C) ROUNDING.—Any increase determined under 

subparagraph (A) shall be rounded to the nearest multiple 

of $100.’’. 

(2) CONFORMING AMENDMENTS.— 

(A) Clause (iii) of section 55(b)(1)(A) is amended by 

striking ‘‘by substituting’’ and all that follows through 

‘‘appears.’’ and inserting ‘‘by substituting 50 percent of 

the dollar amount otherwise applicable under subclause 

(I) and subclause (II) thereof.’’. 

(B) Paragraph (3) of section 55(d) is amended— 

(i) by striking ‘‘or (2)’’ in subparagraph (A), 

(ii) by striking ‘‘and’’ at the end of subparagraph 

(B), and 

(iii) by striking subparagraph (C) and inserting 

the following new subparagraphs: 

‘‘(C) 50 percent of the dollar amount applicable under 

subparagraph (A) in the case of a taxpayer described in 

subparagraph (C) or (D) of paragraph (1), and 

‘‘(D) $150,000 in the case of a taxpayer described in 

paragraph (2).’’. 

(c) ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE

CREDITS.— 

(1) IN GENERAL.—Subsection (a) of section 26 is amended 

to read as follows: 

‘‘(a) LIMITATION BASED ON AMOUNT OF TAX.—The aggregate 

amount of credits allowed by this subpart for the taxable year 

shall not exceed the sum of— 

‘‘(1) the taxpayer’s regular tax liability for the taxable 

year reduced by the foreign tax credit allowable under section 

27(a), and 

‘‘(2) the tax imposed by section 55(a) for the taxable year.’’. 

(2) CONFORMING AMENDMENTS.— 

(A) ADOPTION CREDIT.— 

(i) Section 23(b) is amended by striking paragraph 

(4). 

(ii) Section 23(c) is amended by striking paragraphs (1) and (2) and inserting the following: 

‘‘(1) IN GENERAL.—If the credit allowable under subsection 

(a) for any taxable year exceeds the limitation imposed by 

section 26(a) for such taxable year reduced by the sum of 

the credits allowable under this subpart (other than this section 

and sections 25D and 1400C), such excess shall be carried 

to the succeeding taxable year and added to the credit allowable 

under subsection (a) for such taxable year.’’. 

(iii) Section 23(c) is amended by redesignating 

paragraph (3) as paragraph (2). 

(B) CHILD TAX CREDIT.— 

(i) Section 24(b) is amended by striking paragraph 

(3). 

(ii) Section 24(d)(1) is amended— 

(I) by striking ‘‘section 26(a)(2) or subsection 

(b)(3), as the case may be,’’ each place it appears 

in subparagraphs (A) and (B) and inserting ‘‘section 26(a)’’, and 

(II) by striking ‘‘section 26(a)(2) or subsection 

(b)(3), as the case may be’’ in the second last 

sentence and inserting ‘‘section 26(a)’’. 

DLA Administrative Record for FY 2013 Furlough Appeals 221
H. R. 8—10 

(C) CREDIT FOR INTEREST ON CERTAIN HOME MORT- GAGES.—Section 25(e)(1)(C) is amended to read as follows: 

‘‘(C) APPLICABLE TAX LIMIT.—For purposes of this paragraph, the term ‘applicable tax limit’ means the limitation 

imposed by section 26(a) for the taxable year reduced by 

the sum of the credits allowable under this subpart (other 

than this section and sections 23, 25D, and 1400C).’’. 

(D) HOPE AND LIFETIME LEARNING CREDITS.—Section 

25A(i) is amended— 

(i) by striking paragraph (5) and by redesignating 

paragraphs (6) and (7) as paragraphs (5) and (6), 

respectively, and 

(ii) by striking ‘‘section 26(a)(2) or paragraph (5), 

as the case may be’’ in paragraph (5), as redesignated 

by clause (i), and inserting ‘‘section 26(a)’’. 

(E) SAVERS’ CREDIT.—Section 25B is amended by 

striking subsection (g). 

(F) RESIDENTIAL ENERGY EFFICIENT PROPERTY.—Section 

25D(c) is amended to read as follows: 

‘‘(c) CARRYFORWARD OF UNUSED CREDIT.—If the credit allowable 

under subsection (a) exceeds the limitation imposed by section 

26(a) for such taxable year reduced by the sum of the credits 

allowable under this subpart (other than this section), such excess 

shall be carried to the succeeding taxable year and added to the 

credit allowable under subsection (a) for such succeeding taxable 

year.’’. 

(G) CERTAIN PLUG-IN ELECTRIC VEHICLES.—Section 

30(c)(2) is amended to read as follows: 

‘‘(2) PERSONAL CREDIT.—For purposes of this title, the credit 

allowed under subsection (a) for any taxable year (determined 

after application of paragraph (1)) shall be treated as a credit 

allowable under subpart A for such taxable year.’’. 

(H) ALTERNATIVE MOTOR VEHICLE CREDIT.—Section 

30B(g)(2) is amended to read as follows: 

‘‘(2) PERSONAL CREDIT.—For purposes of this title, the credit 

allowed under subsection (a) for any taxable year (determined 

after application of paragraph (1)) shall be treated as a credit 

allowable under subpart A for such taxable year.’’. 

(I) NEW QUALIFIED PLUG-IN ELECTRIC VEHICLE

CREDIT.—Section 30D(c)(2) is amended to read as follows: 

‘‘(2) PERSONAL CREDIT.—For purposes of this title, the credit 

allowed under subsection (a) for any taxable year (determined 

after application of paragraph (1)) shall be treated as a credit 

allowable under subpart A for such taxable year.’’. 

(J) CROSS REFERENCES.—Section 55(c)(3) is amended 

by striking ‘‘26(a), 30C(d)(2),’’ and inserting ‘‘30C(d)(2)’’. 

(K) FOREIGN TAX CREDIT.—Section 904 is amended by 

striking subsection (i) and by redesignating subsections 

(j), (k), and (l) as subsections (i), (j), and (k), respectively. 

(L) FIRST-TIME HOME BUYER CREDIT FOR THE DISTRICT

OF COLUMBIA.—Section 1400C(d) is amended to read as 

follows: 

‘‘(d) CARRYFORWARD OF UNUSED CREDIT.—If the credit allowable 

under subsection (a) exceeds the limitation imposed by section 

26(a) for such taxable year reduced by the sum of the credits 

allowable under subpart A of part IV of subchapter A (other than 

this section and section 25D), such excess shall be carried to the 

DLA Administrative Record for FY 2013 Furlough Appeals 222
H. R. 8—11 

succeeding taxable year and added to the credit allowable under 

subsection (a) for such taxable year.’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2011. 

TITLE II—INDIVIDUAL TAX EXTENDERS 

SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF 

ELEMENTARY AND SECONDARY SCHOOL TEACHERS. 

(a) IN GENERAL.—Subparagraph (D) of section 62(a)(2) is 

amended by striking ‘‘or 2011’’ and inserting ‘‘2011, 2012, or 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS. 

(a) IN GENERAL.—Subparagraph (E) of section 108(a)(1) is 

amended by striking ‘‘January 1, 2013’’ and inserting ‘‘January 

1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to indebtedness discharged after December 31, 2012. 

SEC. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR 

EMPLOYER-PROVIDED MASS TRANSIT AND PARKING 

BENEFITS. 

(a) IN GENERAL.—Paragraph (2) of section 132(f) is amended 

by striking ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to months after December 31, 2011. 

SEC. 204. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED 

AS QUALIFIED RESIDENCE INTEREST. 

(a) IN GENERAL.—Subclause (I) of section 163(h)(3)(E)(iv) is 

amended by striking ‘‘December 31, 2011’’ and inserting ‘‘December 

31, 2013’’. 

(b) TECHNICAL AMENDMENTS.—Clause (i) of section 163(h)(4)(E) 

is amended— 

(1) by striking ‘‘Veterans Administration’’ and inserting 

‘‘Department of Veterans Affairs’’, and 

(2) by striking ‘‘Rural Housing Administration’’ and 

inserting ‘‘Rural Housing Service’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to amounts paid or accrued after December 31, 2011. 

SEC. 205. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL 

SALES TAXES. 

(a) IN GENERAL.—Subparagraph (I) of section 164(b)(5) is 

amended by striking ‘‘January 1, 2012’’ and inserting ‘‘January 

1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2011. 

DLA Administrative Record for FY 2013 Furlough Appeals 223
H. R. 8—12 

SEC. 206. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION 

PURPOSES. 

(a) IN GENERAL.—Clause (vi) of section 170(b)(1)(E) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) CONTRIBUTIONS BY CERTAIN CORPORATE FARMERS AND

RANCHERS.—Clause (iii) of section 170(b)(2)(B) is amended by 

striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to contributions made in taxable years beginning after 

December 31, 2011. 

SEC. 207. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES. 

(a) IN GENERAL.—Subsection (e) of section 222 is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 208. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 

RETIREMENT PLANS FOR CHARITABLE PURPOSES. 

(a) IN GENERAL.—Subparagraph (F) of section 408(d)(8) is 

amended by striking ‘‘December 31, 2011’’ and inserting ‘‘December 

31, 2013’’. 

(b) EFFECTIVE DATE; SPECIAL RULE.— 

(1) EFFECTIVE DATE.—The amendment made by this section 

shall apply to distributions made in taxable years beginning 

after December 31, 2011. 

(2) SPECIAL RULES.—For purposes of subsections (a)(6), 

(b)(3), and (d)(8) of section 408 of the Internal Revenue Code 

of 1986, at the election of the taxpayer (at such time and 

in such manner as prescribed by the Secretary of the 

Treasury)— 

(A) any qualified charitable distribution made after 

December 31, 2012, and before February 1, 2013, shall 

be deemed to have been made on December 31, 2012, 

and 

(B) any portion of a distribution from an individual 

retirement account to the taxpayer after November 30, 

2012, and before January 1, 2013, may be treated as a 

qualified charitable distribution to the extent that— 

(i) such portion is transferred in cash after the 

distribution to an organization described in section 

408(d)(8)(B)(i) before February 1, 2013, and 

(ii) such portion is part of a distribution that would 

meet the requirements of section 408(d)(8) but for the 

fact that the distribution was not transferred directly 

to an organization described in section 408(d)(8)(B)(i). 

SEC. 209. IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE INTERNAL REVENUE SERVICE TO DISCLOSE 

CERTAIN RETURN AND RETURN INFORMATION TO CERTAIN PRISON OFFICIALS. 

(a) IN GENERAL.—Paragraph (10) of section 6103(k) is amended 

to read as follows: 

‘‘(10) DISCLOSURE OF CERTAIN RETURNS AND RETURN

INFORMATION TO CERTAIN PRISON OFFICIALS.— 

DLA Administrative Record for FY 2013 Furlough Appeals 224
H. R. 8—13 

‘‘(A) IN GENERAL.—Under such procedures as the Secretary may prescribe, the Secretary may disclose to officers 

and employees of the Federal Bureau of Prisons and of 

any State agency charged with the responsibility for 

administration of prisons any returns or return information 

with respect to individuals incarcerated in Federal or State 

prison systems whom the Secretary has determined may 

have filed or facilitated the filing of a false or fraudulent 

return to the extent that the Secretary determines that 

such disclosure is necessary to permit effective Federal 

tax administration. 

‘‘(B) DISCLOSURE TO CONTRACTOR-RUN PRISONS.—Under 

such procedures as the Secretary may prescribe, the disclosures authorized by subparagraph (A) may be made to 

contractors responsible for the operation of a Federal or 

State prison on behalf of such Bureau or agency. 

‘‘(C) RESTRICTIONS ON USE OF DISCLOSED INFORMATION.—Any return or return information received under 

this paragraph shall be used only for the purposes of and 

to the extent necessary in taking administrative action 

to prevent the filing of false and fraudulent returns, 

including administrative actions to address possible violations of administrative rules and regulations of the prison 

facility and in administrative and judicial proceedings 

arising from such administrative actions. 

‘‘(D) RESTRICTIONS ON REDISCLOSURE AND DISCLOSURE

TO LEGAL REPRESENTATIVES.—Notwithstanding subsection 

(h)— 

‘‘(i) RESTRICTIONS ON REDISCLOSURE.—Except as 

provided in clause (ii), any officer, employee, or contractor of the Federal Bureau of Prisons or of any 

State agency charged with the responsibility for 

administration of prisons shall not disclose any 

information obtained under this paragraph to any person other than an officer or employee or contractor 

of such Bureau or agency personally and directly 

engaged in the administration of prison facilities on 

behalf of such Bureau or agency. 

‘‘(ii) DISCLOSURE TO LEGAL REPRESENTATIVES.—The 

returns and return information disclosed under this 

paragraph may be disclosed to the duly authorized 

legal representative of the Federal Bureau of Prisons, 

State agency, or contractor charged with the responsibility for administration of prisons, or of the incarcerated individual accused of filing the false or fraudulent 

return who is a party to an action or proceeding 

described in subparagraph (C), solely in preparation 

for, or for use in, such action or proceeding.’’. 

(b) CONFORMING AMENDMENTS.— 

(1) Paragraph (3) of section 6103(a) is amended by inserting 

‘‘subsection (k)(10),’’ after ‘‘subsection (e)(1)(D)(iii),’’. 

(2) Paragraph (4) of section 6103(p) is amended— 

(A) by inserting ‘‘subsection (k)(10),’’ before ‘‘subsection 

(l)(10),’’ in the matter preceding subparagraph (A), 

(B) in subparagraph (F)(i)— 

(i) by inserting ‘‘(k)(10),’’ before ‘‘or (l)(6),’’, and 

DLA Administrative Record for FY 2013 Furlough Appeals 225
H. R. 8—14 

(ii) by inserting ‘‘subsection (k)(10) or’’ before ‘‘subsection (l)(10),’’, and 

(C) by inserting ‘‘subsection (k)(10) or’’ before ‘‘subsection (l)(10),’’ both places it appears in the matter following subparagraph (F)(iii). 

(3) Paragraph (2) of section 7213(a) is amended by inserting 

‘‘(k)(10),’’ before ‘‘(l)(6),’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall take effect on the date of the enactment of this Act. 

TITLE III—BUSINESS TAX EXTENDERS 

SEC. 301. EXTENSION AND MODIFICATION OF RESEARCH CREDIT. 

(a) EXTENSION.— 

(1) IN GENERAL.—Subparagraph (B) of section 41(h)(1) is 

amended by striking ‘‘December 31, 2011’’ and inserting 

‘‘December 31, 2013’’. 

(2) CONFORMING AMENDMENT.—Subparagraph (D) of section 45C(b)(1) is amended by striking ‘‘December 31, 2011’’ 

and inserting ‘‘December 31, 2013’’. 

(b) INCLUSION OF QUALIFIED RESEARCH EXPENSES AND GROSS

RECEIPTS OF AN ACQUIRED PERSON.— 

(1) PARTIAL INCLUSION OF PRE-ACQUISITION QUALIFIED

RESEARCH EXPENSES AND GROSS RECEIPTS.—Subparagraph (A) 

of section 41(f)(3) is amended to read as follows: 

‘‘(A) ACQUISITIONS.— 

‘‘(i) IN GENERAL.—If a person acquires the major 

portion of either a trade or business or a separate 

unit of a trade or business (hereinafter in this paragraph referred to as the ‘acquired business’) of another 

person (hereinafter in this paragraph referred to as 

the ‘predecessor’), then the amount of qualified 

research expenses paid or incurred by the acquiring 

person during the measurement period shall be 

increased by the amount determined under clause (ii), 

and the gross receipts of the acquiring person for such 

period shall be increased by the amount determined 

under clause (iii). 

‘‘(ii) AMOUNT DETERMINED WITH RESPECT TO QUALIFIED RESEARCH EXPENSES.—The amount determined 

under this clause is— 

‘‘(I) for purposes of applying this section for 

the taxable year in which such acquisition is made, 

the acquisition year amount, and 

‘‘(II) for purposes of applying this section for 

any taxable year after the taxable year in which 

such acquisition is made, the qualified research 

expenses paid or incurred by the predecessor with 

respect to the acquired business during the 

measurement period. 

‘‘(iii) AMOUNT DETERMINED WITH RESPECT TO GROSS

RECEIPTS.—The amount determined under this clause 

is the amount which would be determined under clause 

(ii) if ‘the gross receipts of’ were substituted for ‘the 

qualified research expenses paid or incurred by’ each 

place it appears in clauses (ii) and (iv). 

DLA Administrative Record for FY 2013 Furlough Appeals 226
H. R. 8—15 

‘‘(iv) ACQUISITION YEAR AMOUNT.—For purposes of 

clause (ii), the acquisition year amount is the amount 

equal to the product of— 

‘‘(I) the qualified research expenses paid or 

incurred by the predecessor with respect to the 

acquired business during the measurement period, 

and 

‘‘(II) the number of days in the period beginning on the date of the acquisition and ending 

on the last day of the taxable year in which the 

acquisition is made, 

divided by the number of days in the acquiring person’s 

taxable year. 

‘‘(v) SPECIAL RULES FOR COORDINATING TAXABLE

YEARS.—In the case of an acquiring person and a predecessor whose taxable years do not begin on the same 

date— 

‘‘(I) each reference to a taxable year in clauses 

(ii) and (iv) shall refer to the appropriate taxable 

year of the acquiring person, 

‘‘(II) the qualified research expenses paid or 

incurred by the predecessor, and the gross receipts 

of the predecessor, during each taxable year of 

the predecessor any portion of which is part of 

the measurement period shall be allocated equally 

among the days of such taxable year, 

‘‘(III) the amount of such qualified research 

expenses taken into account under clauses (ii) and 

(iv) with respect to a taxable year of the acquiring 

person shall be equal to the total of the expenses 

attributable under subclause (II) to the days occurring during such taxable year, and 

‘‘(IV) the amount of such gross receipts taken 

into account under clause (iii) with respect to a 

taxable year of the acquiring person shall be equal 

to the total of the gross receipts attributable under 

subclause (II) to the days occurring during such 

taxable year. 

‘‘(vi) MEASUREMENT PERIOD.—For purposes of this 

subparagraph, the term ‘measurement period’ means, 

with respect to the taxable year of the acquiring person 

for which the credit is determined, any period of the 

acquiring person preceding such taxable year which 

is taken into account for purposes of determining the 

credit for such year.’’. 

(2) EXPENSES AND GROSS RECEIPTS OF A PREDECESSOR.— 

Subparagraph (B) of section 41(f)(3) is amended to read as 

follows: 

‘‘(B) DISPOSITIONS.—If the predecessor furnished to the 

acquiring person such information as is necessary for the 

application of subparagraph (A), then, for purposes of 

applying this section for any taxable year ending after 

such disposition, the amount of qualified research expenses 

paid or incurred by, and the gross receipts of, the predecessor during the measurement period (as defined in 

DLA Administrative Record for FY 2013 Furlough Appeals 227
H. R. 8—16 

subparagraph (A)(vi), determined by substituting ‘predecessor’ for ‘acquiring person’ each place it appears) shall 

be reduced by— 

‘‘(i) in the case of the taxable year in which such 

disposition is made, an amount equal to the product 

of— 

‘‘(I) the qualified research expenses paid or 

incurred by, or gross receipts of, the predecessor 

with respect to the acquired business during the 

measurement period (as so defined and so determined), and 

‘‘(II) the number of days in the period beginning on the date of acquisition (as determined 

for purposes of subparagraph (A)(iv)(II)) and 

ending on the last day of the taxable year of the 

predecessor in which the disposition is made, 

divided by the number of days in the taxable year 

of the predecessor, and 

‘‘(ii) in the case of any taxable year ending after 

the taxable year in which such disposition is made, 

the amount described in clause (i)(I).’’. 

(c) AGGREGATION OF EXPENDITURES.—Paragraph (1) of section 

41(f) is amended— 

(1) by striking ‘‘shall be its proportionate shares of the 

qualified research expenses, basic research payments, and 

amounts paid or incurred to energy research consortiums, 

giving rise to the credit’’ in subparagraph (A)(ii) and inserting 

‘‘shall be determined on a proportionate basis to its share 

of the aggregate of the qualified research expenses, basic 

research payments, and amounts paid or incurred to energy 

research consortiums, taken into account by such controlled 

group for purposes of this section’’, and 

(2) by striking ‘‘shall be its proportionate shares of the 

qualified research expenses, basic research payments, and 

amounts paid or incurred to energy research consortiums, 

giving rise to the credit’’ in subparagraph (B)(ii) and inserting 

‘‘shall be determined on a proportionate basis to its share 

of the aggregate of the qualified research expenses, basic 

research payments, and amounts paid or incurred to energy 

research consortiums, taken into account by all such persons 

under common control for purposes of this section’’. 

(d) EFFECTIVE DATE.— 

(1) EXTENSION.—The amendments made by subsection (a) 

shall apply to amounts paid or incurred after December 31, 

2011. 

(2) MODIFICATIONS.—The amendments made by subsections 

(b) and (c) shall apply to taxable years beginning after 

December 31, 2011. 

SEC. 302. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX 

CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW 

BUILDINGS. 

(a) IN GENERAL.—Subparagraph (A) of section 42(b)(2) is 

amended by striking ‘‘and before December 31, 2013’’ and inserting 

‘‘with respect to housing credit dollar amount allocations made 

before January 1, 2014’’. 

DLA Administrative Record for FY 2013 Furlough Appeals 228
H. R. 8—17 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall take effect on the date of the enactment of this Act. 

SEC. 303. EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR 

DETERMINING AREA MEDIAN GROSS INCOME FOR QUALIFIED RESIDENTIAL RENTAL PROJECT EXEMPT FACILITY 

BONDS. 

(a) IN GENERAL.—Subsection (b) of section 3005 of the Housing 

Assistance Tax Act of 2008 is amended by striking ‘‘January 1, 

2012’’ each place it appears and inserting ‘‘January 1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall take effect as if included in the enactment of section 3005 

of the Housing Assistance Tax Act of 2008. 

SEC. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT. 

(a) IN GENERAL.—Subsection (f) of section 45A is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 305. EXTENSION OF NEW MARKETS TAX CREDIT. 

(a) IN GENERAL.—Subparagraph (G) of section 45D(f)(1) is 

amended by striking ‘‘2010 and 2011’’ and inserting ‘‘2010, 2011, 

2012, and 2013’’. 

(b) CARRYOVER OF UNUSED LIMITATION.—Paragraph (3) of section 45D(f) is amended by striking ‘‘2016’’ and inserting ‘‘2018’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to calendar years beginning after December 31, 2011. 

SEC. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT. 

(a) IN GENERAL.—Subsection (f) of section 45G is amended 

by striking ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2011. 

SEC. 307. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT. 

(a) IN GENERAL.—Subsection (e) of section 45N is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 308. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES 

WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED 

SERVICES. 

(a) IN GENERAL.—Subsection (f) of section 45P is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to payments made after December 31, 2011. 

SEC. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT. 

(a) IN GENERAL.—Subparagraph (B) of section 51(c)(4) is 

amended by striking ‘‘after’’ and all that follows and inserting 

‘‘after December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to individuals who begin work for the employer after 

December 31, 2011. 

DLA Administrative Record for FY 2013 Furlough Appeals 229
H. R. 8—18 

SEC. 310. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS. 

(a) IN GENERAL.—Paragraph (1) of section 54E(c) is amended 

by inserting ‘‘, 2012, and 2013’’ after ‘‘for 2011’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to obligations issued after December 31, 2011. 

SEC. 311. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY 

FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED 

RESTAURANT BUILDINGS AND IMPROVEMENTS, AND 

QUALIFIED RETAIL IMPROVEMENTS. 

(a) IN GENERAL.—Clauses (iv), (v), and (ix) of section 

168(e)(3)(E) are each amended by striking ‘‘January 1, 2012’’ and 

inserting ‘‘January 1, 2014’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to property placed in service after December 31, 2011. 

SEC. 312. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES. 

(a) IN GENERAL.—Subparagraph (D) of section 168(i)(15) is 

amended by striking ‘‘December 31, 2011’’ and inserting ‘‘December 

31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to property placed in service after December 31, 2011. 

SEC. 313. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS 

PROPERTY ON AN INDIAN RESERVATION. 

(a) IN GENERAL.—Paragraph (8) of section 168(j) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to property placed in service after December 31, 2011. 

SEC. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR 

CONTRIBUTIONS OF FOOD INVENTORY. 

(a) IN GENERAL.—Clause (iv) of section 170(e)(3)(C) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to contributions made after December 31, 2011. 

SEC. 315. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND 

TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 

179 PROPERTY. 

(a) IN GENERAL.— 

(1) DOLLAR LIMITATION.—Section 179(b)(1) is amended— 

(A) by striking ‘‘2010 or 2011,’’ in subparagraph (B) 

and inserting ‘‘2010, 2011, 2012, or 2013, and’’, 

(B) by striking subparagraph (C), 

(C) by redesignating subparagraph (D) as subparagraph (C), and 

(D) in subparagraph (C), as so redesignated, by striking 

‘‘2012’’ and inserting ‘‘2013’’. 

(2) REDUCTION IN LIMITATION.—Section 179(b)(2) is 

amended— 

(A) by striking ‘‘2010 or 2011,’’ in subparagraph (B) 

and inserting ‘‘2010, 2011, 2012, or 2013, and’’, 

(B) by striking subparagraph (C), 

(C) by redesignating subparagraph (D) as subparagraph (C), and 

DLA Administrative Record for FY 2013 Furlough Appeals 230
H. R. 8—19 

(D) in subparagraph (C), as so redesignated, by striking 

‘‘2012’’ and inserting ‘‘2013’’. 

(3) CONFORMING AMENDMENT.—Subsection (b) of section 

179 is amended by striking paragraph (6). 

(b) COMPUTER SOFTWARE.—Section 179(d)(1)(A)(ii) is amended 

by striking ‘‘2013’’ and inserting ‘‘2014’’. 

(c) ELECTION.—Section 179(c)(2) is amended by striking ‘‘2013’’ 

and inserting ‘‘2014’’. 

(d) SPECIAL RULES FOR TREATMENT OF QUALIFIED REAL PROPERTY.— 

(1) IN GENERAL.—Section 179(f)(1) is amended by striking 

‘‘2010 or 2011’’ and inserting ‘‘2010, 2011, 2012, or 2013’’. 

(2) CARRYOVER LIMITATION.— 

(A) IN GENERAL.—Section 179(f)(4) is amended by 

striking ‘‘2011’’ each place it appears and inserting ‘‘2013’’. 

(B) CONFORMING AMENDMENT.—Subparagraph (C) of 

section 179(f)(4) is amended— 

(i) in the heading, by striking ‘‘2010’’ and inserting 

‘‘2010, 2011 AND 2012’’, and 

(ii) by adding at the end the following: ‘‘For the 

last taxable year beginning in 2013, the amount determined under subsection (b)(3)(A) for such taxable year 

shall be determined without regard to this paragraph.’’. 

(e) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 316. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT. 

(a) IN GENERAL.—Subsection (g) of section 179E is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to property placed in service after December 31, 2011. 

SEC. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN 

FILM AND TELEVISION PRODUCTIONS. 

(a) IN GENERAL.—Subsection (f) of section 181 is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to productions commencing after December 31, 2011. 

SEC. 318. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO 

INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION 

ACTIVITIES IN PUERTO RICO. 

(a) IN GENERAL.—Subparagraph (C) of section 199(d)(8) is 

amended— 

(1) by striking ‘‘first 6 taxable years’’ and inserting ‘‘first 

8 taxable years’’, and 

(2) by striking ‘‘January 1, 2012’’ and inserting ‘‘January 

1, 2014’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS. 

(a) IN GENERAL.—Clause (iv) of section 512(b)(13)(E) is 

amended by striking ‘‘December 31, 2011’’ and inserting ‘‘December 

31, 2013’’. 

DLA Administrative Record for FY 2013 Furlough Appeals 231
H. R. 8—20 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to payments received or accrued after December 31, 

2011. 

SEC. 320. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF 

REGULATED INVESTMENT COMPANIES. 

(a) IN GENERAL.—Paragraphs (1)(C)(v) and (2)(C)(v) of section 

871(k) are each amended by striking ‘‘December 31, 2011’’ and 

inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 321. EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT UNDER FIRPTA. 

(a) IN GENERAL.—Clause (ii) of section 897(h)(4)(A) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.— 

(1) IN GENERAL.—The amendment made by subsection (a) 

shall take effect on January 1, 2012. Notwithstanding the preceding sentence, such amendment shall not apply with respect 

to the withholding requirement under section 1445 of the 

Internal Revenue Code of 1986 for any payment made before 

the date of the enactment of this Act. 

(2) AMOUNTS WITHHELD ON OR BEFORE DATE OF ENACTMENT.—In the case of a regulated investment company— 

(A) which makes a distribution after December 31, 

2011, and before the date of the enactment of this Act; 

and 

(B) which would (but for the second sentence of paragraph (1)) have been required to withhold with respect 

to such distribution under section 1445 of such Code, 

such investment company shall not be liable to any person 

to whom such distribution was made for any amount so withheld and paid over to the Secretary of the Treasury. 

SEC. 322. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE 

FINANCING INCOME. 

(a) EXEMPT INSURANCE INCOME.—Paragraph (10) of section 

953(e) is amended— 

(1) by striking ‘‘January 1, 2012’’ and inserting ‘‘January 

1, 2014’’, and 

(2) by striking ‘‘December 31, 2011’’ and inserting 

‘‘December 31, 2013’’. 

(b) SPECIAL RULE FOR INCOME DERIVED IN THE ACTIVE CONDUCT

OF BANKING, FINANCING, OR SIMILAR BUSINESSES.—Paragraph (9) 

of section 954(h) is amended by striking ‘‘January 1, 2012’’ and 

inserting ‘‘January 1, 2014’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years of foreign corporations beginning after 

December 31, 2011, and to taxable years of United States shareholders with or within which any such taxable year of such foreign 

corporation ends. 

DLA Administrative Record for FY 2013 Furlough Appeals 232
H. R. 8—21 

SEC. 323. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS 

BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL HOLDING COMPANY 

RULES. 

(a) IN GENERAL.—Subparagraph (C) of section 954(c)(6) is 

amended by striking ‘‘January 1, 2012’’ and inserting ‘‘January 

1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to taxable years of foreign corporations beginning after 

December 31, 2011, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. 

SEC. 324. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT 

OF GAIN ON CERTAIN SMALL BUSINESS STOCK. 

(a) IN GENERAL.—Paragraph (4) of section 1202(a) is amended— 

(1) by striking ‘‘January 1, 2012’’ and inserting ‘‘January 

1, 2014’’, and 

(2) by striking ‘‘AND 2011’’ and inserting ‘‘, 2011, 2012, 

AND 2013’’ in the heading thereof. 

(b) TECHNICAL AMENDMENTS.— 

(1) SPECIAL RULE FOR 2009 AND CERTAIN PERIOD IN 2010.— 

Paragraph (3) of section 1202(a) is amended by adding at the 

end the following new flush sentence: 

‘‘In the case of any stock which would be described in the 

preceding sentence (but for this sentence), the acquisition date 

for purposes of this subsection shall be the first day on which 

such stock was held by the taxpayer determined after the 

application of section 1223.’’. 

(2) 100 PERCENT EXCLUSION.—Paragraph (4) of section 

1202(a) is amended by adding at the end the following new 

flush sentence: 

‘‘In the case of any stock which would be described in the 

preceding sentence (but for this sentence), the acquisition date 

for purposes of this subsection shall be the first day on which 

such stock was held by the taxpayer determined after the 

application of section 1223.’’. 

(c) EFFECTIVE DATES.— 

(1) IN GENERAL.—The amendments made by subsection 

(a) shall apply to stock acquired after December 31, 2011. 

(2) SUBSECTION (b)(1).—The amendment made by subsection (b)(1) shall take effect as if included in section 1241(a) 

of division B of the American Recovery and Reinvestment Act 

of 2009. 

(3) SUBSECTION (b)(2).—The amendment made by subsection (b)(2) shall take effect as if included in section 2011(a) 

of the Creating Small Business Jobs Act of 2010. 

SEC. 325. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF 

PROPERTY. 

(a) IN GENERAL.—Paragraph (2) of section 1367(a) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to contributions made in taxable years beginning after 

December 31, 2011. 

DLA Administrative Record for FY 2013 Furlough Appeals 233
H. R. 8—22 

SEC. 326. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION PERIOD FOR BUILT-IN GAINS TAX. 

(a) IN GENERAL.—Paragraph (7) of section 1374(d) is amended— 

(1) by redesignating subparagraph (C) as subparagraph 

(D), and 

(2) by inserting after subparagraph (B) the following new 

subparagraph: 

‘‘(C) SPECIAL RULE FOR 2012 AND 2013.—For purposes 

of determining the net recognized built-in gain for taxable 

years beginning in 2012 or 2013, subparagraphs (A) and 

(D) shall be applied by substituting ‘5-year’ for ‘10-year’.’’, 

and 

(3) by adding at the end the following new subparagraph: 

‘‘(E) INSTALLMENT SALES.—If an S corporation sells 

an asset and reports the income from the sale using the 

installment method under section 453, the treatment of 

all payments received shall be governed by the provisions 

of this paragraph applicable to the taxable year in which 

such sale was made.’’. 

(b) TECHNICAL AMENDMENT.—Subparagraph (B) of section 

1374(d)(2) is amended by inserting ‘‘described in subparagraph (A)’’ 

after ‘‘, for any taxable year’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 327. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES. 

(a) IN GENERAL.—Clause (i) of section 1391(d)(1)(A) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) INCREASED EXCLUSION OF GAIN ON STOCK OF EMPOWERMENT

ZONE BUSINESSES.—Subparagraph (C) of section 1202(a)(2) is 

amended— 

(1) by striking ‘‘December 31, 2016’’ and inserting 

‘‘December 31, 2018’’; and 

(2) by striking ‘‘2016’’ in the heading and inserting ‘‘2018’’. 

(c) TREATMENT OF CERTAIN TERMINATION DATES SPECIFIED IN

NOMINATIONS.—In the case of a designation of an empowerment 

zone the nomination for which included a termination date which 

is contemporaneous with the date specified in subparagraph (A)(i) 

of section 1391(d)(1) of the Internal Revenue Code of 1986 (as 

in effect before the enactment of this Act), subparagraph (B) of 

such section shall not apply with respect to such designation if, 

after the date of the enactment of this section, the entity which 

made such nomination amends the nomination to provide for a 

new termination date in such manner as the Secretary of the 

Treasury (or the Secretary’s designee) may provide. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to periods after December 31, 2011. 

SEC. 328. EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY ZONE. 

(a) IN GENERAL.—Subparagraph (D) of section 1400L(d)(2) is 

amended by striking ‘‘January 1, 2012’’ and inserting ‘‘January 

1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to bonds issued after December 31, 2011. 

DLA Administrative Record for FY 2013 Furlough Appeals 234
H. R. 8—23 

SEC. 329. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER 

OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE 

VIRGIN ISLANDS. 

(a) IN GENERAL.—Paragraph (1) of section 7652(f) is amended 

by striking ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to distilled spirits brought into the United States after 

December 31, 2011. 

SEC. 330. MODIFICATION AND EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT. 

(a) MODIFICATION.— 

(1) IN GENERAL.—Subsection (a) of section 119 of division 

A of the Tax Relief and Health Care Act of 2006 is amended 

by striking ‘‘if such corporation’’ and all that follows and 

inserting ‘‘if— 

‘‘(1) in the case of a taxable year beginning before January 

1, 2012, such corporation— 

‘‘(A) is an existing credit claimant with respect to American Samoa, and 

‘‘(B) elected the application of section 936 of the 

Internal Revenue Code of 1986 for its last taxable year 

beginning before January 1, 2006, and 

‘‘(2) in the case of a taxable year beginning after December 

31, 2011, such corporation meets the requirements of subsection 

(e).’’. 

(2) REQUIREMENTS.—Section 119 of division A of such Act 

is amended by adding at the end the following new subsection: 

‘‘(e) QUALIFIED PRODUCTION ACTIVITIES INCOME REQUIREMENT.—A corporation meets the requirement of this subsection 

if such corporation has qualified production activities income, as 

defined in subsection (c) of section 199 of the Internal Revenue 

Code of 1986, determined by substituting ‘American Samoa’ for 

‘the United States’ each place it appears in paragraphs (3), (4), 

and (6) of such subsection (c), for the taxable year.’’. 

(b) EXTENSION.—Subsection (d) of section 119 of division A 

of the Tax Relief and Health Care Act of 2006 is amended by 

striking ‘‘shall apply’’ and all that follows and inserting ‘‘shall 

apply— 

‘‘(1) in the case of a corporation that meets the requirements of subparagraphs (A) and (B) of subsection (a)(1), to 

the first 8 taxable years of such corporation which begin after 

December 31, 2006, and before January 1, 2014, and 

‘‘(2) in the case of a corporation that does not meet the 

requirements of subparagraphs (A) and (B) of subsection (a)(1), 

to the first 2 taxable years of such corporation which begin 

after December 31, 2011, and before January 1, 2014.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to taxable years beginning after December 31, 2011. 

SEC. 331. EXTENSION AND MODIFICATION OF BONUS DEPRECIATION. 

(a) IN GENERAL.—Paragraph (2) of section 168(k) is amended— 

(1) by striking ‘‘January 1, 2014’’ in subparagraph (A)(iv) 

and inserting ‘‘January 1, 2015’’, and 

(2) by striking ‘‘January 1, 2013’’ each place it appears 

and inserting ‘‘January 1, 2014’’. 

DLA Administrative Record for FY 2013 Furlough Appeals 235
H. R. 8—24 

(b) SPECIAL RULE FOR FEDERAL LONG-TERM CONTRACTS.— 

Clause (ii) of section 460(c)(6)(B) is amended by inserting ‘‘, or 

after December 31, 2012, and before January 1, 2014 (January 

1, 2015, in the case of property described in section 168(k)(2)(B))’’ 

before the period. 

(c) EXTENSION OF ELECTION TO ACCELERATE THE AMT CREDIT

IN LIEU OF BONUS DEPRECIATION.— 

(1) IN GENERAL.—Subclause (II) of section 168(k)(4)(D)(iii) 

is amended by striking ‘‘2013’’ and inserting ‘‘2014’’. 

(2) ROUND 3 EXTENSION PROPERTY.—Paragraph (4) of section 168(k) is amended by adding at the end the following 

new subparagraph: 

‘‘(J) SPECIAL RULES FOR ROUND 3 EXTENSION PROPERTY.— 

‘‘(i) IN GENERAL.—In the case of round 3 extension 

property, this paragraph shall be applied without 

regard to— 

‘‘(I) the limitation described in subparagraph 

(B)(i) thereof, and 

‘‘(II) the business credit increase amount 

under subparagraph (E)(iii) thereof. 

‘‘(ii) TAXPAYERS PREVIOUSLY ELECTING ACCELERATION.—In the case of a taxpayer who made the election 

under subparagraph (A) for its first taxable year ending 

after March 31, 2008, a taxpayer who made the election 

under subparagraph (H)(ii) for its first taxable year 

ending after December 31, 2008, or a taxpayer who 

made the election under subparagraph (I)(iii) for its 

first taxable year ending after December 31, 2010— 

‘‘(I) the taxpayer may elect not to have this 

paragraph apply to round 3 extension property, 

but 

‘‘(II) if the taxpayer does not make the election 

under subclause (I), in applying this paragraph 

to the taxpayer the bonus depreciation amount, 

maximum amount, and maximum increase amount 

shall be computed and applied to eligible qualified 

property which is round 3 extension property. 

The amounts described in subclause (II) shall be computed separately from any amounts computed with 

respect to eligible qualified property which is not round 

3 extension property. 

‘‘(iii) TAXPAYERS NOT PREVIOUSLY ELECTING ACCELERATION.—In the case of a taxpayer who neither made 

the election under subparagraph (A) for its first taxable 

year ending after March 31, 2008, nor made the election under subparagraph (H)(ii) for its first taxable 

year ending after December 31, 2008, nor made the 

election under subparagraph (I)(iii) for any taxable 

year ending after December 31, 2010— 

‘‘(I) the taxpayer may elect to have this paragraph apply to its first taxable year ending after 

December 31, 2012, and each subsequent taxable 

year, and 

‘‘(II) if the taxpayer makes the election under 

subclause (I), this paragraph shall only apply to 

DLA Administrative Record for FY 2013 Furlough Appeals 236
H. R. 8—25 

eligible qualified property which is round 3 extension property. 

‘‘(iv) ROUND 3 EXTENSION PROPERTY.—For purposes 

of this subparagraph, the term ‘round 3 extension property’ means property which is eligible qualified property solely by reason of the extension of the application 

of the special allowance under paragraph (1) pursuant 

to the amendments made by section 331(a) of the American Taxpayer Relief Act of 2012 (and the application 

of such extension to this paragraph pursuant to the 

amendment made by section 331(c)(1) of such Act).’’. 

(d) NORMALIZATION RULES AMENDMENT.—Clause (ii) of section 

168(i)(9)(A) is amended by inserting ‘‘(respecting all elections made 

by the taxpayer under this section)’’ after ‘‘such property’’. 

(e) CONFORMING AMENDMENTS.— (1) The heading for subsection (k) of section 168 is amended 

by striking ‘‘JANUARY 1, 2013’’ and inserting ‘‘JANUARY 1, 2014’’. 

(2) The heading for clause (ii) of section 168(k)(2)(B) is 

amended by striking ‘‘PRE-JANUARY 1, 2013’’ and inserting ‘‘PRE- JANUARY 1, 2014’’. 

(3) Subparagraph (C) of section 168(n)(2) is amended by 

striking ‘‘January 1, 2013’’ and inserting ‘‘January 1, 2014’’. 

(4) Subparagraph (D) of section 1400L(b)(2) is amended 

by striking ‘‘January 1, 2013’’ and inserting ‘‘January 1, 2014’’. 

(5) Subparagraph (B) of section 1400N(d)(3) is amended 

by striking ‘‘January 1, 2013’’ and inserting ‘‘January 1, 2014’’. 

(f) EFFECTIVE DATE.—The amendments made by this section 

shall apply to property placed in service after December 31, 2012, 

in taxable years ending after such date. 

TITLE IV—ENERGY TAX EXTENDERS 

SEC. 401. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING 

HOMES. 

(a) IN GENERAL.—Paragraph (2) of section 25C(g) is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to property placed in service after December 31, 2011. 

SEC. 402. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 

REFUELING PROPERTY. 

(a) IN GENERAL.—Paragraph (2) of section 30C(g) is amended 

by striking ‘‘December 31, 2011.’’ and inserting ‘‘December 31, 2013’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to property placed in service after December 31, 2011. 

SEC. 403. EXTENSION OF CREDIT FOR 2- OR 3-WHEELED PLUG-IN ELECTRIC VEHICLES. 

(a) IN GENERAL.—Section 30D is amended by adding at the 

end the following new subsection: 

‘‘(g) CREDIT ALLOWED FOR 2- AND 3-WHEELED PLUG-IN ELECTRIC

VEHICLES.— 

‘‘(1) IN GENERAL.—In the case of a qualified 2- or 3-wheeled 

plug-in electric vehicle— 

‘‘(A) there shall be allowed as a credit against the 

tax imposed by this chapter for the taxable year an amount 

equal to the sum of the applicable amount with respect 

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H. R. 8—26 

to each such qualified 2- or 3-wheeled plug-in electric 

vehicle placed in service by the taxpayer during the taxable 

year, and 

‘‘(B) the amount of the credit allowed under subparagraph (A) shall be treated as a credit allowed under subsection (a). 

‘‘(2) APPLICABLE AMOUNT.—For purposes of paragraph (1), 

the applicable amount is an amount equal to the lesser of— 

‘‘(A) 10 percent of the cost of the qualified 2- or 3- 

wheeled plug-in electric vehicle, or 

‘‘(B) $2,500. 

‘‘(3) QUALIFIED 2- OR 3-WHEELED PLUG-IN ELECTRIC

VEHICLE.—The term ‘qualified 2- or 3-wheeled plug-in electric 

vehicle’ means any vehicle which— 

‘‘(A) has 2 or 3 wheels, 

‘‘(B) meets the requirements of subparagraphs (A), (B), 

(C), (E), and (F) of subsection (d)(1) (determined by substituting ‘2.5 kilowatt hours’ for ‘4 kilowatt hours’ in 

subparagraph (F)(i)), 

‘‘(C) is manufactured primarily for use on public 

streets, roads, and highways, 

‘‘(D) is capable of achieving a speed of 45 miles per 

hour or greater, and 

‘‘(E) is acquired after December 31, 2011, and before 

January 1, 2014.’’. 

(b) CONFORMING AMENDMENTS.— 

(1) NO DOUBLE BENEFIT.—Paragraph (2) of section 30D(f) 

is amended— 

(A) by striking ‘‘new qualified plug-in electric drive 

motor vehicle’’ and inserting ‘‘vehicle for which a credit 

is allowable under subsection (a)’’, and 

(B) by striking ‘‘allowed under subsection (a)’’ and 

inserting ‘‘allowed under such subsection’’. 

(2) AIR QUALITY AND SAFETY STANDARDS.—Section 30D(f)(7) 

is amended by striking ‘‘motor vehicle’’ and inserting ‘‘vehicle’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to vehicles acquired after December 31, 2011. 

SEC. 404. EXTENSION AND MODIFICATION OF CELLULOSIC BIOFUEL 

PRODUCER CREDIT. 

(a) EXTENSION.— 

(1) IN GENERAL.—Subparagraph (H) of section 40(b)(6) is 

amended to read as follows: 

‘‘(H) APPLICATION OF PARAGRAPH.— 

‘‘(i) IN GENERAL.—This paragraph shall apply with 

respect to qualified cellulosic biofuel production after 

December 31, 2008, and before January 1, 2014. 

‘‘(ii) NO CARRYOVER TO CERTAIN YEARS AFTER

EXPIRATION.—If this paragraph ceases to apply for any 

period by reason of clause (i), rules similar to the 

rules of subsection (e)(2) shall apply.’’. 

(2) CONFORMING AMENDMENT.—Paragraph (2) of section 

40(e) is amended by striking ‘‘or subsection (b)(6)(H)’’. 

(3) EFFECTIVE DATE.—The amendments made by this subsection shall take effect as if included in section 15321(b) of 

the Heartland, Habitat, and Horticulture Act of 2008. 

(b) ALGAE TREATED AS A QUALIFIED FEEDSTOCK.— 

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H. R. 8—27 

(1) IN GENERAL.—Subclause (I) of section 40(b)(6)(E)(i) is 

amended to read as follows: 

‘‘(I) is derived by, or from, qualified feedstocks, 

and’’. 

(2) QUALIFIED FEEDSTOCK; SPECIAL RULES FOR ALGAE.— 

Paragraph (6) of section 40(b) is amended by redesignating 

subparagraphs (F), (G), and (H), as amended by this Act, as 

subparagraphs (H), (I), and (J), respectively, and by inserting 

after subparagraph (E) the following new subparagraphs: 

‘‘(F) QUALIFIED FEEDSTOCK.—For purposes of this paragraph, the term ‘qualified feedstock’ means— 

‘‘(i) any lignocellulosic or hemicellulosic matter 

that is available on a renewable or recurring basis, 

and 

‘‘(ii) any cultivated algae, cyanobacteria, or lemna. 

‘‘(G) SPECIAL RULES FOR ALGAE.—In the case of fuel 

which is derived by, or from, feedstock described in 

subparagraph (F)(ii) and which is sold by the taxpayer 

to another person for refining by such other person into 

a fuel which meets the requirements of subparagraph 

(E)(i)(II) and the refined fuel is not excluded under subparagraph (E)(iii)— 

‘‘(i) such sale shall be treated as described in 

subparagraph (C)(i), 

‘‘(ii) such fuel shall be treated as meeting the 

requirements of subparagraph (E)(i)(II) and as not 

being excluded under subparagraph (E)(iii) in the 

hands of such taxpayer, and 

‘‘(iii) except as provided in this subparagraph, such 

fuel (and any fuel derived from such fuel) shall not 

be taken into account under subparagraph (C) with 

respect to the taxpayer or any other person.’’. 

(3) CONFORMING AMENDMENTS.— 

(A) Section 40, as amended by paragraph (2), is 

amended— 

(i) by striking ‘‘cellulosic biofuel’’ each place it 

appears in the text thereof and inserting ‘‘second 

generation biofuel’’, 

(ii) by striking ‘‘CELLULOSIC’’ in the headings of 

subsections (b)(6), (b)(6)(E), and (d)(3)(D) and inserting 

‘‘SECOND GENERATION’’, and 

(iii) by striking ‘‘CELLULOSIC’’ in the headings of 

subsections (b)(6)(C), (b)(6)(D), (b)(6)(H), (d)(6), and 

(e)(3) and inserting ‘‘SECOND GENERATION’’. 

(B) Clause (ii) of section 40(b)(6)(E) is amended by 

striking ‘‘Such term shall not’’ and inserting ‘‘The term 

‘second generation biofuel’ shall not’’. 

(C) Paragraph (1) of section 4101(a) is amended by 

striking ‘‘cellulosic biofuel’’ and inserting ‘‘second generation biofuel’’. 

(4) EFFECTIVE DATE.—The amendments made by this subsection shall apply to fuels sold or used after the date of 

the enactment of this Act. 

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H. R. 8—28 

SEC. 405. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL. 

(a) CREDITS FOR BIODIESEL AND RENEWABLE DIESEL USED AS

FUEL.—Subsection (g) of section 40A is amended by striking 

‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR BIODIESEL

AND RENEWABLE DIESEL FUEL MIXTURES.— 

(1) Paragraph (6) of section 6426(c) is amended by striking 

‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(2) Subparagraph (B) of section 6427(e)(6) is amended by 

striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 

2013’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to fuel sold or used after December 31, 2011. 

SEC. 406. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL 

FACILITIES PLACED IN SERVICE BEFORE 2009. 

(a) IN GENERAL.—Subparagraph (A) of section 45(e)(10) is 

amended by striking ‘‘7-year period’’ each place it appears and 

inserting ‘‘8-year period’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to coal produced after December 31, 2012. 

SEC. 407. EXTENSION AND MODIFICATION OF CREDITS WITH RESPECT 

TO FACILITIES PRODUCING ENERGY FROM CERTAIN 

RENEWABLE RESOURCES. 

(a) PRODUCTION TAX CREDIT.— 

(1) EXTENSION FOR WIND FACILITIES.—Paragraph (1) of section 45(d) is amended by striking ‘‘January 1, 2013’’ and 

inserting ‘‘January 1, 2014’’. 

(2) EXCLUSION OF PAPER WHICH IS COMMONLY RECYCLED

FROM DEFINITION OF MUNICIPAL SOLID WASTE.—Section 45(c)(6) 

is amended by inserting ‘‘, except that such term does not 

include paper which is commonly recycled and which has been 

segregated from other solid waste (as so defined)’’ after ‘‘(42 

U.S.C. 6903)’’. 

(3) MODIFICATION TO DEFINITION OF QUALIFIED FACILITY.— 

(A) IN GENERAL.—The following provisions of section 

45(d), as amended by paragraph (1), are each amended 

by striking ‘‘before January 1, 2014’’ and inserting ‘‘the 

construction of which begins before January 1, 2014’’: 

(i) Paragraph (1). 

(ii) Paragraph (2)(A)(i). 

(iii) Paragraph (3)(A)(i)(I). 

(iv) Paragraph (6). 

(v) Paragraph (7). 

(vi) Paragraph (9)(B). 

(vii) Paragraph (11)(B). 

(B) CERTAIN CLOSED-LOOP BIOMASS FACILITIES.— 

Subparagraph (A) of section 45(d)(2) is amended by adding 

at the end the following new flush sentence: 

‘‘For purposes of clause (ii), a facility shall be treated 

as modified before January 1, 2014, if the construction 

of such modification begins before such date.’’. 

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H. R. 8—29 

(C) CERTAIN OPEN-LOOP BIOMASS FACILITIES.—Clause 

(ii) of section 45(d)(3)(A) is amended by striking ‘‘is originally placed in service’’ and inserting ‘‘the construction 

of which begins’’. 

(D) GEOTHERMAL FACILITIES.— 

(i) IN GENERAL.—Paragraph (4) of section 45(d) 

is amended by striking ‘‘and before January 1, 2014’’ 

and all that follows and inserting ‘‘and which— 

‘‘(A) in the case of a facility using solar energy, is 

placed in service before January 1, 2006, or 

‘‘(B) in the case of a facility using geothermal energy, 

the construction of which begins before January 1, 2014. 

Such term shall not include any property described in section 

48(a)(3) the basis of which is taken into account by the taxpayer 

for purposes of determining the energy credit under section 

48.’’. 

(E) INCREMENTAL HYDROPOWER PRODUCTION.—Paragraph (9) of section 45(d) is amended— 

(i) by redesignating subparagraphs (A) and (B), 

as amended by subparagraph (A), as clauses (i) and 

(ii), respectively, and by moving such clauses (as so 

redesignated) 2 ems to the right, 

(ii) by striking ‘‘In the case of a facility’’ and 

inserting the following: 

‘‘(A) IN GENERAL.—In the case of a facility’’, 

(iii) by redesignating subparagraph (C) as subparagraph (B), and 

(iv) by adding at the end the following new 

subparagraph: 

‘‘(C) SPECIAL RULE.—For purposes of subparagraph 

(A)(i), an efficiency improvement or addition to capacity 

shall be treated as placed in service before January 1, 

2014, if the construction of such improvement or addition 

begins before such date.’’. 

(b) EXTENSION OF ELECTION TO TREAT QUALIFIED FACILITIES

AS ENERGY PROPERTY.—Subparagraph (C) of section 48(a)(5) is 

amended to read as follows: 

‘‘(C) QUALIFIED INVESTMENT CREDIT FACILITY.—For 

purposes of this paragraph, the term ‘qualified investment 

credit facility’ means any facility— 

‘‘(i) which is a qualified facility (within the 

meaning of section 45) described in paragraph (1), (2), 

(3), (4), (6), (7), (9), or (11) of section 45(d), 

‘‘(ii) which is placed in service after 2008 and the 

construction of which begins before January 1, 2014, 

and 

‘‘(iii) with respect to which— 

‘‘(I) no credit has been allowed under section 

45, and 

‘‘(II) the taxpayer makes an irrevocable election to have this paragraph apply.’’. 

(c) TECHNICAL CORRECTIONS.— 

(1) Subparagraph (D) of section 48(a)(5) is amended— 

(A) by striking ‘‘and’’ at the end of clause (i)(II), 

(B) by striking the period at the end of clause (ii) 

and inserting a comma, and 

(C) by adding at the end the following new clauses: 

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H. R. 8—30 

‘‘(iii) which is constructed, reconstructed, erected, 

or acquired by the taxpayer, and 

‘‘(iv) the original use of which commences with 

the taxpayer.’’. 

(2) Paragraphs (1) and (2) of subsection (a) of section 1603 

of division B of the American Recovery and Reinvestment Act 

of 2009 are each amended by striking ‘‘placed in service’’ and 

inserting ‘‘originally placed in service by such person’’. 

(d) EFFECTIVE DATES.— 

(1) IN GENERAL.—Except as provided in paragraphs (2) 

and (3), the amendments made by this section shall take effect 

on the date of the enactment of this Act. 

(2) MODIFICATION TO DEFINITION OF MUNICIPAL SOLID

WASTE.—The amendments made by subsection (a)(2) shall apply 

to electricity produced and sold after the date of the enactment 

of this Act, in taxable years ending after such date. 

(3) TECHNICAL CORRECTIONS.—The amendments made by 

subsection (c) shall apply as if included in the enactment of 

the provisions of the American Recovery and Reinvestment 

Act of 2009 to which they relate. 

SEC. 408. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES. 

(a) IN GENERAL.—Subsection (g) of section 45L is amended 

by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 

(b) ENERGY SAVINGS REQUIREMENTS.—Clause (i) of section 

45L(c)(1)(A) is amended by striking ‘‘2003 International Energy 

Conservation Code, as such Code (including supplements) is in 

effect on the date of the enactment of this section’’and inserting 

‘‘2006 International Energy Conservation Code, as such Code 

(including supplements) is in effect on January 1, 2006’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to homes acquired after December 31, 2011. 

SEC. 409. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES. 

(a) IN GENERAL.—Section 45M(b) is amended by striking ‘‘2011’’ 

each place it appears other than in the provisions specified in 

subsection (b) and inserting ‘‘2011, 2012, or 2013’’. 

(b) PROVISIONS SPECIFIED.—The provisions of section 45M(b) 

specified in this subsection are subparagraph (C) of paragraph 

(1) and subparagraph (E) of paragraph (2). 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to appliances produced after December 31, 2011. 

SEC. 410. EXTENSION AND MODIFICATION OF SPECIAL ALLOWANCE 

FOR CELLULOSIC BIOFUEL PLANT PROPERTY. 

(a) EXTENSION.— 

(1) IN GENERAL.—Subparagraph (D) of section 168(l)(2) is 

amended by striking ‘‘January 1, 2013’’ and inserting ‘‘January 

1, 2014’’. 

(2) EFFECTIVE DATE.—The amendment made by this subsection shall apply to property placed in service after December 

31, 2012. 

(b) ALGAE TREATED AS A QUALIFIED FEEDSTOCK FOR PURPOSES

OF BONUS DEPRECIATION FOR BIOFUEL PLANT PROPERTY.— 

(1) IN GENERAL.—Subparagraph (A) of section 168(l)(2) is 

amended by striking ‘‘solely to produce cellulosic biofuel’’ and 

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H. R. 8—31 

inserting ‘‘solely to produce second generation biofuel (as 

defined in section 40(b)(6)(E))’’. 

(2) CONFORMING AMENDMENTS.—Subsection (l) of section 

168, as amended by subsection (a), is amended— 

(A) by striking ‘‘cellulosic biofuel’’ each place it appears 

in the text thereof and inserting ‘‘second generation 

biofuel’’, 

(B) by striking paragraph (3) and redesignating paragraphs (4) through (8) as paragraphs (3) through (7), 

respectively, 

(C) by striking ‘‘CELLULOSIC’’ in the heading of such 

subsection and inserting ‘‘SECOND GENERATION’’, and 

(D) by striking ‘‘CELLULOSIC’’ in the heading of paragraph (2) and inserting ‘‘SECOND GENERATION’’. 

(3) EFFECTIVE DATE.—The amendments made by this subsection shall apply to property placed in service after the date 

of the enactment of this Act. 

SEC. 411. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS 

TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES. 

(a) IN GENERAL.—Paragraph (3) of section 451(i) is amended 

by striking ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to dispositions after December 31, 2011. 

SEC. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS. 

(a) IN GENERAL.—Sections 6426(d)(5) and 6426(e)(3) are each 

amended by striking ‘‘December 31, 2011’’ and inserting ‘‘December 

31, 2013’’. 

(b) OUTLAY PAYMENTS FOR ALTERNATIVE FUELS.—Paragraph 

(6) of section 6427(e) is amended— 

(1) in subparagraph (C)— 

(A) by striking ‘‘or alternative fuel mixture (as defined 

in subsection (d)(2) or (e)(3) of section 6426)’’ and inserting 

‘‘(as defined in section 6426(d)(2))’’, and 

(B) by striking ‘‘December 31, 2011, and’’ and inserting 

‘‘December 31, 2013,’’, 

(2) in subparagraph (D)— 

(A) by striking ‘‘or alternative fuel mixture’’, and 

(B) by striking the period at the end and inserting 

‘‘, and’’, and 

(3) by adding at the end the following new subparagraph: 

‘‘(E) any alternative fuel mixture (as defined in section 

6426(e)(2)) sold or used after December 31, 2011.’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to fuel sold or used after December 31, 2011. 

TITLE V—UNEMPLOYMENT 

SEC. 501. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM. 

(a) EXTENSION.—Section 4007(a)(2) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 

is amended by striking ‘‘January 2, 2013’’ and inserting ‘‘January 

1, 2014’’. 

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H. R. 8—32 

(b) FUNDING.—Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 

is amended— 

(1) in subparagraph (H), by striking ‘‘and’’ at the end; 

and 

(2) by inserting after subparagraph (I) the following: 

‘‘(J) the amendments made by section 501(a) of the 

American Taxpayer Relief Act of 2012;’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall take effect as if included in the enactment of the Unemployment Benefits Extension Act of 2012 (Public Law 112–96) 

SEC. 502. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS. 

(a) IN GENERAL.—Section 2005 of the Assistance for 

Unemployed Workers and Struggling Families Act, as contained 

in Public Law 111–5 (26 U.S.C. 3304 note), is amended— 

(1) by striking ‘‘December 31, 2012’’ each place it appears 

and inserting ‘‘December 31, 2013’’; and 

(2) in subsection (c), by striking ‘‘June 30, 2013’’ and 

inserting ‘‘June 30, 2014’’. 

(b) EXTENSION OF MATCHING FOR STATES WITH NO WAITING

WEEK.—Section 5 of the Unemployment Compensation Extension 

Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 note) is amended 

by striking ‘‘June 30, 2013’’ and inserting ‘‘June 30, 2014’’. 

(c) EXTENSION OF MODIFICATION OF INDICATORS UNDER THE

EXTENDED BENEFIT PROGRAM.—Section 203 of the Federal-State 

Extended Unemployment Compensation Act of 1970 (26 U.S.C. 

3304 note) is amended— 

(1) in subsection (d), by striking ‘‘December 31, 2012’’ and 

inserting ‘‘December 31, 2013’’; and 

(2) in subsection (f)(2), by striking ‘‘December 31, 2012’’ 

and inserting ‘‘December 31, 2013’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall take effect as if included in the enactment of the Unemployment Benefits Extension Act of 2012 (Public Law 112–96). 

SEC. 503. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES 

AND REEMPLOYMENT AND ELIGIBILITY ASSESSMENT 

ACTIVITIES. 

(a) IN GENERAL.—Section 4004(c)(2)(A) of the Supplemental 

Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 

note) is amended by striking ‘‘through fiscal year 2013’’ and 

inserting ‘‘through fiscal year 2014’’. 

(b) EFFECTIVE DATE.—The amendments made by this section 

shall take effect as if included in the enactment of the Unemployment Benefits Extension Act of 2012 (Public Law 112–96). 

SEC. 504. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER 

THE RAILROAD UNEMPLOYMENT INSURANCE ACT. 

(a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Railroad 

Unemployment Insurance Act, as added by section 2006 of the 

American Recovery and Reinvestment Act of 2009 (Public Law 

111–5) and as amended by section 9 of the Worker, Homeownership, 

and Business Assistance Act of 2009 (Public Law 111–92), section 

505 of the Tax Relief, Unemployment Insurance Reauthorization, 

and Job Creation Act of 2010 (Public Law 111–312), section 202 

of the Temporary Payroll Tax Cut Continuation Act of 2011 (Public 

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H. R. 8—33 

Law 112–78), and section 2124 of the Unemployment Benefits 

Extension Act of 2012 (Public Law 112–96), is amended— 

(1) by striking ‘‘June 30, 2012’’ and inserting ‘‘June 30, 

2013’’; and 

(2) by striking ‘‘December 31, 2012’’ and inserting 

‘‘December 31, 2013’’. 

(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds 

appropriated under either the first or second sentence of clause 

(iv) of section 2(c)(2)(D) of the Railroad Unemployment Insurance 

Act shall be available to cover the cost of additional extended 

unemployment benefits provided under such section 2(c)(2)(D) by 

reason of the amendments made by subsection (a) as well as to 

cover the cost of such benefits provided under such section 

2(c)(2)(D), as in effect on the day before the date of enactment 

of this Act. 

(c) FUNDING FOR ADMINISTRATION.—Out of any funds in the 

Treasury not otherwise appropriated, there are appropriated to 

the Railroad Retirement Board $250,000 for administrative 

expenses associated with the payment of additional extended 

unemployment benefits provided under section 2(c)(2)(D) of the 

Railroad Unemployment Insurance Act by reason of the amendments made by subsection (a), to remain available until expended. 

TITLE VI—MEDICARE AND OTHER 

HEALTH EXTENSIONS 

Subtitle A—Medicare Extensions 

SEC. 601. MEDICARE PHYSICIAN PAYMENT UPDATE. 

(a) IN GENERAL.—Section 1848(d) of the Social Security Act 

(42 U.S.C. 1395w–4(d)) is amended by adding at the end the following new paragraph: 

‘‘(14) UPDATE FOR 2013.— 

‘‘(A) IN GENERAL.—Subject to paragraphs (7)(B), (8)(B), 

(9)(B), (10)(B), (11)(B), (12)(B), and (13)(B), in lieu of the 

update to the single conversion factor established in paragraph (1)(C) that would otherwise apply for 2013, the 

update to the single conversion factor for such year shall 

be zero percent. 

‘‘(B) NO EFFECT ON COMPUTATION OF CONVERSION

FACTOR FOR 2014 AND SUBSEQUENT YEARS.—The conversion 

factor under this subsection shall be computed under paragraph (1)(A) for 2014 and subsequent years as if subparagraph (A) had never applied.’’. 

(b) ADVANCEMENT OF CLINICAL DATA REGISTRIES TO IMPROVE

THE QUALITY OF HEALTH CARE.— 

(1) IN GENERAL.—Section 1848(m)(3) of the Social Security 

Act (42 U.S.C. 1395w–4(m)(3)) is amended— 

(A) by redesignating subparagraph (D) as subparagraph (F); and 

(B) by inserting after subparagraph (C) the following 

new subparagraphs: 

‘‘(D) SATISFACTORY REPORTING MEASURES THROUGH

PARTICIPATION IN A QUALIFIED CLINICAL DATA REGISTRY.— 

For 2014 and subsequent years, the Secretary shall treat 

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H. R. 8—34 

an eligible professional as satisfactorily submitting data 

on quality measures under subparagraph (A) if, in lieu 

of reporting measures under subsection (k)(2)(C), the 

eligible professional is satisfactorily participating, as determined by the Secretary, in a qualified clinical data registry 

(as described in subparagraph (E)) for the year. 

‘‘(E) QUALIFIED CLINICAL DATA REGISTRY.— 

‘‘(i) IN GENERAL.—The Secretary shall establish 

requirements for an entity to be considered a qualified 

clinical data registry. Such requirements shall include 

a requirement that the entity provide the Secretary 

with such information, at such times, and in such 

manner, as the Secretary determines necessary to carry 

out this subsection. 

‘‘(ii) CONSIDERATIONS.—In establishing the requirements under clause (i), the Secretary shall consider 

whether an entity— 

‘‘(I) has in place mechanisms for the transparency of data elements and specifications, risk 

models, and measures; 

‘‘(II) requires the submission of data from 

participants with respect to multiple payers; 

‘‘(III) provides timely performance reports to 

participants at the individual participant level; and 

‘‘(IV) supports quality improvement initiatives 

for participants. 

‘‘(iii) MEASURES.—With respect to measures used 

by a qualified clinical data registry— 

‘‘(I) sections 1890(b)(7) and 1890A(a) shall not 

apply; and 

‘‘(II) measures endorsed by the entity with 

a contract with the Secretary under section 1890(a) 

may be used. 

‘‘(iv) CONSULTATION.—In carrying out this subparagraph, the Secretary shall consult with interested parties. 

‘‘(v) DETERMINATION.—The Secretary shall establish a process to determine whether or not an entity 

meets the requirements established under clause (i). 

Such process may involve one or both of the following: 

‘‘(I) A determination by the Secretary. 

‘‘(II) A designation by the Secretary of one 

or more independent organizations to make such 

determination.’’. 

(2) GAO STUDY AND REPORT ON INCORPORATING REGISTRY

DATA INTO THE MEDICARE PROGRAM IN ORDER TO IMPROVE

QUALITY AND EFFICIENCY.— 

(A) STUDY.—The Comptroller General of the United 

States shall conduct a study on the potential of clinical 

data registries to improve the quality and efficiency of 

care in the Medicare program, including through payment 

system incentives. Such study shall include an analysis 

of the role of health information technology in facilitating 

clinical data registries and the use of data from such registries among private health insurers as well as other entities the Comptroller General determines appropriate. 

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H. R. 8—35 

(B) REPORT.—Not later than November 15, 2013, the 

Comptroller General of the United States shall submit 

to Congress a report on the study conducted under subparagraph (A), together with recommendations for such legislation and administrative action as the Comptroller General 

determines appropriate. 

SEC. 602. WORK GEOGRAPHIC ADJUSTMENT. 

Section 1848(e)(1)(E) of the Social Security Act (42 U.S.C. 

1395w–4(e)(1)(E)) is amended by striking ‘‘before January 1, 2013’’ 

and inserting ‘‘before January 1, 2014’’. 

SEC. 603. PAYMENT FOR OUTPATIENT THERAPY SERVICES. 

(a) EXTENSION.—Section 1833(g) of the Social Security Act (42 

U.S.C. 1395l(g)) is amended— 

(1) in paragraph (5)(A), in the first sentence, by striking 

‘‘December 31, 2012’’ and inserting ‘‘December 31, 2013’’; and 

(2) in paragraph (6)— 

(A) by striking ‘‘December 31, 2012’’ and inserting 

‘‘December 31, 2013’’; and 

(B) by inserting ‘‘or 2013’’ after ‘‘during 2012’’. 

(b) APPLICATION OF THERAPY CAP TO THERAPY FURNISHED AS

PART OF OUTPATIENT CRITICAL ACCESS HOSPITAL SERVICES.—Section 1833(g)(6) of the Social Security Act (42 U.S.C. 1395l(g)(6)), 

as amended by subsection (a), is amended— 

(1) by striking ‘‘In applying’’ and inserting ‘‘(A) In applying’’; 

and 

(2) by adding at the end the following new subparagraph: 

‘‘(B)(i) With respect to outpatient therapy services furnished 

beginning on or after January 1, 2013, and before January 1, 

2014, for which payment is made under section 1834(g), the Secretary shall count toward the uniform dollar limitations described 

in paragraphs (1) and (3) and the threshold described in paragraph 

(5)(C) the amount that would be payable under this part if such 

services were paid under section 1834(k)(1)(B) instead of being 

paid under section 1834(g). 

‘‘(ii) Nothing in clause (i) shall be construed as changing the 

method of payment for outpatient therapy services under section 

1834(g).’’. 

(c) BENEFICIARY PROTECTIONS.—Section 1833(g)(5) of the Social 

Security Act (42 U.S.C. 1395l(g)(5)) is amended by adding at the 

end the following new subparagraph: 

‘‘(D) With respect to services furnished on or after January 

1, 2013, where payment may not be made as a result of application 

of paragraphs (1) and (3), section 1879 shall apply in the same 

manner as such section applies to a denial that is made by reason 

of section 1862(a)(1).’’. 

(d) IMPLEMENTATION.—Notwithstanding any other provision of 

law, the Secretary of Health and Human Services may implement 

the provisions of, and the amendments made by, this section by 

program instruction or otherwise. 

SEC. 604. AMBULANCE ADD-ON PAYMENTS. 

(a) GROUND AMBULANCE.—Section 1834(l)(13)(A) of the Social 

Security Act (42 U.S.C. 1395m(l)(13)(A)) is amended— 

(1) in the matter preceding clause (i), by striking ‘‘January 

1, 2013’’ and inserting ‘‘January 1, 2014’’; and 

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(2) in each of clauses (i) and (ii), by striking ‘‘January 

1, 2013’’ and inserting ‘‘January 1, 2014’’ each place it appears. 

(b) AIR AMBULANCE.—Section 146(b)(1) of the Medicare 

Improvements for Patients and Providers Act of 2008 (Public Law 

110–275), as amended by sections 3105(b) and 10311(b) of the 

Patient Protection and Affordable Care Act (Public Law 111–148), 

section 106(b) of the Medicare and Medicaid Extenders Act of 2010 

(Public Law 111–309), section 306(b) of the Temporary Payroll 

Tax Cut Continuation Act of 2011 (Public Law 112–78), and section 

3007(b) of the Middle Class Tax Relief and Job Creation Act of 

2012 (Public Law 112–96), is amended by striking ‘‘December 31, 

2012’’ and inserting ‘‘June 30, 2013’’. 

(c) SUPER RURAL AMBULANCE.—Section 1834(l)(12)(A) of the 

Social Security Act (42 U.S.C. 1395m(l)(12)(A)) is amended in the 

first sentence by striking ‘‘January 1, 2013’’ and inserting ‘‘January 

1, 2014’’. 

(d) STUDIES OF AMBULANCE COSTS.— 

(1) IN GENERAL.—The Secretary of Health and Health and 

Human Services (in this subsection referred to as the ‘‘Secretary’’) shall conduct a study of each of the following: 

(A) A study that analyzes data on existing cost reports 

for ambulance services furnished by hospitals and critical 

access hospitals, including variation by characteristics of 

such providers of services. 

(B) A study of the feasibility of obtaining cost data 

on a periodic basis from all ambulance providers of services 

and suppliers for potential use in examining the appropriateness of the Medicare add-on payments for ground 

ambulance services furnished under the fee schedule under 

section 1834(l) of the Social Security Act (42 U.S.C. 

1395m(l)) and in preparing for future reform of such payment system. 

(2) COMPONENTS OF ONE OF THE STUDIES.—In conducting 

the study under paragraph (1)(B), the Secretary shall— 

(A) consult with industry on the design of such cost 

collection efforts; 

(B) explore use of cost surveys and cost reports to 

collect appropriate cost data and the periodicity of such 

cost data collection; 

(C) examine the feasibility of development of a 

standard cost reporting tool for providers of services and 

suppliers of ground ambulance services; and 

(D) examine the ability to furnish such cost data by 

various types of ambulance providers of services and suppliers, especially by rural and super-rural providers of services and suppliers. 

(3) REPORTS.— 

(A) EXISTING COST REPORTS.—Not later than October 

1, 2013, the Secretary shall submit a report to Congress 

on the study conducted under paragraph (1)(A), together 

with recommendations for such legislation and administrative action as the Secretary determines appropriate. 

(B) OBTAINING COST DATA.—Not later than July 1, 

2014, the Secretary shall submit a report to Congress on 

the study conducted under paragraph (1)(B), together with 

recommendations for such legislation and administrative 

action as the Secretary determines appropriate. 

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SEC. 605. EXTENSION OF MEDICARE INPATIENT HOSPITAL PAYMENT 

ADJUSTMENT FOR LOW-VOLUME HOSPITALS. 

Section 1886(d)(12) of the Social Security Act (42 U.S.C. 

1395ww(d)(12)) is amended— 

(1) in subparagraph (B), in the matter preceding clause 

(i), by striking ‘‘2013’’ and inserting ‘‘2014’’; 

(2) in subparagraph (C)(i), by striking ‘‘and 2012’’ each 

place it appears and inserting ‘‘, 2012, and 2013’’; and 

(3) in subparagraph (D), by striking ‘‘and 2012’’ and 

inserting ‘‘, 2012, and 2013’’. 

SEC. 606. EXTENSION OF THE MEDICARE-DEPENDENT HOSPITAL (MDH) 

PROGRAM. 

(a) EXTENSION OF PAYMENT METHODOLOGY.—Section 

1886(d)(5)(G) of the Social Security Act (42 U.S.C. 1395ww(d)(5)(G)) 

is amended— 

(1) in clause (i), by striking ‘‘October 1, 2012’’ and inserting 

‘‘October 1, 2013’’; and 

(2) in clause (ii)(II), by striking ‘‘October 1, 2012’’ and 

inserting ‘‘October 1, 2013’’. 

(b) CONFORMING AMENDMENTS.— 

(1) EXTENSION OF TARGET AMOUNT.—Section 1886(b)(3)(D) 

of the Social Security Act (42 U.S.C. 1395ww(b)(3)(D)) is 

amended— 

(A) in the matter preceding clause (i), by striking 

‘‘October 1, 2012’’ and inserting ‘‘October 1, 2013’’; and 

(B) in clause (iv), by striking ‘‘through fiscal year 2012’’ 

and inserting ‘‘through fiscal year 2013’’. 

(2) PERMITTING HOSPITALS TO DECLINE RECLASSIFICATION.— 

Section 13501(e)(2) of the Omnibus Budget Reconciliation Act 

of 1993 (42 U.S.C. 1395ww note) is amended by striking 

‘‘through fiscal year 2012’’ and inserting ‘‘through fiscal year 

2013’’. 

SEC. 607. EXTENSION FOR SPECIALIZED MEDICARE ADVANTAGE 

PLANS FOR SPECIAL NEEDS INDIVIDUALS. 

Section 1859(f)(1) of the Social Security Act (42 U.S.C. 1395w– 

28(f)(1)) is amended by striking ‘‘2014’’ and inserting ‘‘2015’’. 

SEC. 608. EXTENSION OF MEDICARE REASONABLE COST CONTRACTS. 

Section 1876(h)(5)(C)(ii) of the Social Security Act (42 U.S.C. 

1395mm(h)(5)(C)(ii)) is amended, in the matter preceding subclause 

(I), by striking ‘‘January 1, 2013’’ and inserting ‘‘January 1, 2014’’. 

SEC. 609. PERFORMANCE IMPROVEMENT. 

(a) EXTENSION OF FUNDING FOR CONTRACT WITH CONSENSUSBASED ENTITY REGARDING PERFORMANCE MEASUREMENT.— 

(1) IN GENERAL.—Section 1890(d) of the Social Security 

Act (42 U.S.C. 1395aaa(d)) is amended by striking ‘‘fiscal years 

2009 through 2012’’ and inserting ‘‘fiscal years 2009 through 

2013’’. 

(2) REVISION TO DUTIES.—Section 1890(b) of the Social 

Security Act (42 U.S.C. 1395aaa(b)) is amended by striking 

paragraph (4). 

(b) PROVIDING DATA FOR PERFORMANCE IMPROVEMENT IN A

TIMELY MANNER.— 

(1) IN GENERAL.—The Secretary of Health and Human 

Services (in this subsection referred to as the ‘‘Secretary’’) shall 

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develop a strategy to provide data for performance improvement 

in a timely manner to applicable providers under the Medicare 

program under title XVIII of the Social Security Act (42 U.S.C. 

1395 et seq.), including with respect to the provision of the 

following: 

(A) Utilization data, including such data for items and 

services under parts A, B, and D of the Medicare program. 

(B) Feedback on quality data submitted by the 

applicable provider under the Medicare program. 

(2) CONSIDERATIONS.—In developing the strategy under 

paragraph (1), the Secretary shall consider— 

(A) the type of applicable provider receiving the data; 

(B) the frequency of providing the data so that it can 

be the most relevant in improving provider performance; 

(C) risk adjustment methods; 

(D) presentation of the data in a meaningful manner 

and easily understandable format; 

(E) with respect to utilization data, the provision of 

data that the Secretary determines would be useful to 

improve the performance of the type of applicable provider 

involved; and 

(F) administrative costs involved with providing data. 

(3) SUBMISSION AND AVAILABILITY OF INITIAL STRATEGY.— 

Not later than 1 year after the date of the enactment of this 

Act, the Secretary shall— 

(A) submit to the relevant committees of Congress 

the strategy described in paragraph (1); and 

(B) post such strategy on the website of the Centers 

for Medicare & Medicaid Services. 

(4) STRATEGY UPDATE.— 

(A) FEEDBACK FROM STAKEHOLDERS.—The Secretary 

shall seek feedback from stakeholders on the initial 

strategy submitted under paragraph (3). 

(B) STRATEGY UPDATE.—The Secretary shall— 

(i) update the strategy described in paragraph (1) 

based on the feedback submitted under subparagraph 

(A); and 

(ii) not later than 18 months after the date of 

the enactment of this Act— 

(I) submit such updated strategy to the relevant committees of Congress; and 

(II) post such updated strategy on the website 

of the Centers for Medicare & Medicaid Services. 

(5) GAO STUDY AND REPORT ON PRIVATE SECTOR INFORMA- TION SHARING ACTIVITIES.— 

(A) STUDY.—The Comptroller General of the United 

States (in this paragraph referred to as the ‘‘Comptroller 

General’’) shall conduct a study on information sharing 

activities. Such study shall include an analysis of— 

(i) how private sector entities share timely data 

with hospitals, physicians, and other providers and 

what lessons can be learned from those activities; 

(ii) how the Medicare program currently shares 

data with providers, including what data is provided 

and to which providers, and what divisions within 

the Centers for Medicare & Medicaid Services oversee 

those efforts; 

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(iii) what, if any, differences there are between 

the private sector and the Medicare program under 

title XVIII of the Social Security Act (42 U.S.C. 1395 

et seq.) in terms of sharing data; and 

(iv) what, if any, barriers there are for the Centers 

for Medicare & Medicaid Services to sharing timely 

data with applicable providers and recommendations 

to eliminate or reduce such barriers. 

(B) REPORT.—Not later than 8 months after the date 

of the enactment of this Act, the Comptroller General shall 

submit to the relevant committees of Congress a report 

containing the results of the study conducted under 

subparagraph (A), together with recommendations for such 

legislation and administrative action as the Comptroller 

General determines appropriate. 

(6) DEFINITIONS.—In this subsection: 

(A) APPLICABLE PROVIDER.—The term ‘‘applicable provider’’ means the following: 

(i) A critical access hospital (as defined in section 

1861(mm)(1) of the Social Security Act (42 U.S.C. 

1395xx(mm)(1))). 

(ii) A hospital (as defined in section 1861(e) of 

such Act (42 U.S.C. 1395x(e))). 

(iii) A physician (as defined in section 1861(r) of 

such Act (42 U.S.C. 1395x(r))). 

(iv) Any other provider the Secretary determines 

should receive the information described in subsection 

(a). 

(B) PERFORMANCE IMPROVEMENT.—The term ‘‘performance improvement’’ means improvements in quality, 

reducing per capita costs, and other criteria the Secretary 

determines appropriate. 

SEC. 610. EXTENSION OF FUNDING OUTREACH AND ASSISTANCE FOR 

LOW-INCOME PROGRAMS. 

(a) ADDITIONAL FUNDING FOR STATE HEALTH INSURANCE PROGRAMS.—Subsection (a)(1)(B) of section 119 of the Medicare 

Improvements for Patients and Providers Act of 2008 (42 U.S.C. 

1395b–3 note), as amended by section 3306 of the Patient Protection 

and Affordable Care Act Public Law 111–148), is amended— 

(1) in clause (i), by striking ‘‘and’’ at the end; 

(2) in clause (ii), by striking the period at the end and 

inserting ‘‘; and’’; and 

(3) by inserting after clause (ii) the following new clause: 

‘‘(iii) for fiscal year 2013, of $7,500,000.’’. 

(b) ADDITIONAL FUNDING FOR AREA AGENCIES ON AGING.— 

Subsection (b)(1)(B) of such section 119, as so amended, is 

amended— 

(1) in clause (i), by striking ‘‘and’’ at the end; 

(2) in clause (ii), by striking the period at the end and 

inserting ‘‘; and’’; and 

(3) by inserting after clause (ii) the following new clause: ‘‘(iii) for fiscal year 2013, of $7,500,000.’’. 

(c) ADDITIONAL FUNDING FOR AGING AND DISABILITY RESOURCE

CENTERS.—Subsection (c)(1)(B) of such section 119, as so amended, 

is amended— 

(1) in clause (i), by striking ‘‘and’’ at the end; 

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(2) in clause (ii), by striking the period at the end and 

inserting ‘‘; and’’; and 

(3) by inserting after clause (ii) the following new clause: 

‘‘(iii) for fiscal year 2013, of $5,000,000.’’. 

(d) ADDITIONAL FUNDING FOR CONTRACT WITH THE NATIONAL

CENTER FOR BENEFITS AND OUTREACH ENROLLMENT.—Subsection 

(d)(2) of such section 119, as so amended, is amended— 

(1) in clause (i), by striking ‘‘and’’ at the end; 

(2) in clause (ii), by striking the period at the end and 

inserting ‘‘; and’’; and 

(3) by inserting after clause (ii) the following new clause: 

‘‘(iii) for fiscal year 2013, of $5,000,000.’’. 

Subtitle B—Other Health Extensions 

SEC. 621. EXTENSION OF THE QUALIFYING INDIVIDUAL (QI) PROGRAM. 

(a) EXTENSION.—Section 1902(a)(10)(E)(iv) of the Social Security 

Act (42 U.S.C. 1396a(a)(10)(E)(iv)) is amended by striking ‘‘2012’’ 

and inserting ‘‘2013’’. 

(b) EXTENDING TOTAL AMOUNT AVAILABLE FOR ALLOCATION.— 

Section 1933(g) of such Act (42 U.S.C. 1396u–3(g)) is amended— 

(1) in paragraph (2)— 

(A) in subparagraph (Q), by striking ‘‘and’’ after the 

semicolon; 

(B) in subparagraph (R), by striking the period at 

the end and inserting a semicolon; and 

(C) by adding at the end the following new subparagraphs: 

‘‘(S) for the period that begins on January 1, 2013, 

and ends on September 30, 2013, the total allocation 

amount is $485,000,000; and 

‘‘(T) for the period that begins on October 1, 2013, 

and ends on December 31, 2013, the total allocation amount 

is $300,000,000.’’; and 

(2) in paragraph (3), in the matter preceding subparagraph 

(A), by striking ‘‘or (R)’’ and inserting ‘‘(R), or (T)’’. 

SEC. 622. EXTENSION OF TRANSITIONAL MEDICAL ASSISTANCE (TMA). 

Sections 1902(e)(1)(B) and 1925(f) of the Social Security Act 

(42 U.S.C. 1396a(e)(1)(B), 1396r–6(f)) are each amended by striking 

‘‘2012’’ and inserting ‘‘2013’’. 

SEC. 623. EXTENSION OF MEDICAID AND CHIP EXPRESS LANE OPTION. 

Section 1902(e)(13)(I) of the Social Security Act (42 U.S.C. 

1396a(e)(13)(I)) is amended by striking ‘‘2013’’ and inserting ‘‘2014’’. 

SEC. 624. EXTENSION OF FAMILY-TO-FAMILY HEALTH INFORMATION 

CENTERS. 

Section 501(c)(1)(A)(iii) of the Social Security Act (42 U.S.C. 

701(c)(1)(A)(iii)) is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. 

SEC. 625. EXTENSION OF SPECIAL DIABETES PROGRAM FOR TYPE I 

DIABETES AND FOR INDIANS. 

(a) SPECIAL DIABETES PROGRAMS FOR TYPE I DIABETES.—Section 330B(b)(2)(C) of the Public Health Service Act (42 U.S.C. 254c– 

2(b)(2)(C)) is amended by striking ‘‘2013’’ and inserting ‘‘2014’’. 

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(b) SPECIAL DIABETES PROGRAMS FOR INDIANS.—Section 

330C(c)(2)(C) of the Public Health Service Act (42 U.S.C. 254c– 

3(c)(2)(C)) is amended by striking ‘‘2013’’ and inserting ‘‘2014’’. 

Subtitle C—Other Health Provisions 

SEC. 631. IPPS DOCUMENTATION AND CODING ADJUSTMENT FOR 

IMPLEMENTATION OF MS-DRGS. 

(a) RULE OF CONSTRUCTION AND CLARIFICATION.— 

(1) RULE OF CONSTRUCTION.—Nothing in the amendments 

made by subsection (b) shall be construed as changing the 

existing authority under section 1886(d) of the Social Security 

Act (42 U.S.C. 1395ww(d)) to make prospective documentation 

and coding adjustments to the standardized amounts under 

such section 1886(d) to correct for changes in the coding or 

classification of discharges that do not reflect real changes 

in case mix. 

(2) CLARIFICATION.—Effective on the date of the enactment 

of this section, except as provided in section 7(b)(1)(B)(ii) of 

the TMA, Abstinence Education, and QI Programs Extension 

Act of 2007, as added by subsection (b)(2)(A)(ii)(IV) of this 

section, the Secretary of Health and Human Services shall 

not have authority to fully recoup past overpayments related 

to documentation and coding changes from fiscal years 2008 

and 2009. 

(b) ADJUSTMENT.—Section 7 of the TMA, Abstinence Education, 

and QI Programs Extension Act of 2007 (Public Law 110–90; 121 

Stat. 986) is amended— 

(1) in the heading, by striking ‘‘LIMITATION’’ and all that 

follows through ‘‘ADJUSTMENT’’ and inserting ‘‘DOCUMENTATION

AND CODING ADJUSTMENTS’’; and 

(2) in subsection (b)— 

(A) in paragraph (1)— 

(i) in the matter before subparagraph (A)— 

(I) by striking ‘‘or 2009’’ and inserting ‘‘, 2009, 

or 2010’’; and 

(II) by inserting ‘‘or otherwise applied for such 

year’’ after ‘‘applied under subsection (a)’’; and 

(ii) in subparagraph (B)— 

(I) by inserting ‘‘(i)’’ after ‘‘(B)’’; 

(II) by striking ‘‘or decrease’’; 

(III) by striking the period at the end and 

inserting ‘‘; and’’; and 

(IV) by adding at the end the following: 

‘‘(ii) make an additional adjustment to the standardized 

amounts under such section 1886(d) based upon the Secretary’s estimates for discharges occurring only during 

fiscal years 2014, 2015, 2016, and 2017 to fully offset 

$11,000,000,000 (which represents the amount of the 

increase in aggregate payments from fiscal years 2008 

through 2013 for which an adjustment was not previously 

applied).’’; and 

(B) in paragraph (3)— 

(i) in subparagraph (A), by inserting before the 

semicolon the following: ‘‘or affecting the Secretary’s 

authority under such paragraph to apply a prospective 

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adjustment to offset aggregate additional payments 

related to documentation and coding improvements 

made with respect to discharges during fiscal year 

2010’’; and 

(ii) in subparagraph (B), by striking ‘‘and 2012’’ 

and inserting ‘‘2012, 2014, 2015, 2016, and 2017’’. 

SEC. 632. REVISIONS TO THE MEDICARE ESRD BUNDLED PAYMENT 

SYSTEM TO REFLECT FINDINGS IN THE GAO REPORT. 

(a) ADJUSTMENT TO ESRD BUNDLED PAYMENT RATE TO

ACCOUNT FOR CHANGES IN THE UTILIZATION OF CERTAIN DRUGS

AND BIOLOGICALS.—Section 1881(b)(14) of the Social Security Act 

(42 U.S.C. 1395rr(b)(14)) is amended by adding at the end the 

following new subparagraph: 

‘‘(I) For services furnished on or after January 1, 2014, the 

Secretary shall, by comparing per patient utilization data from 

2007 with such data from 2012, make reductions to the single 

payment that would otherwise apply under this paragraph for renal 

dialysis services to reflect the Secretary’s estimate of the change 

in the utilization of drugs and biologicals described in clauses 

(ii), (iii), and (iv) of subparagraph (B) (other than oral-only ESRDrelated drugs, as such term is used in the final rule promulgated 

by the Secretary in the Federal Register on August 12, 2010 (75 

Fed. Reg. 49030)). In making reductions under the preceding sentence, the Secretary shall take into account the most recently available data on average sales prices and changes in prices for drugs 

and biological reflected in the ESRD market basket percentage 

increase factor under subparagraph (F).’’. 

(b) TWO-YEAR DELAY OF IMPLEMENTATION OF ORAL-ONLY ESRDRELATED DRUGS IN THE ESRD PROSPECTIVE PAYMENT SYSTEM; 

MONITORING.— 

(1) DELAY.—The Secretary of Health and Human Services 

may not implement the policy under section 413.174(f)(6) of 

title 42, Code of Federal Regulations (relating to oral-only 

ESRD-related drugs in the ESRD prospective payment system), 

prior to January 1, 2016. 

(2) MONITORING.—With respect to the implementation of 

oral-only ESRD-related drugs in the ESRD prospective payment 

system under subsection (b)(14) of section 1881 of the Social 

Security Act (42 U.S.C. 1395rr(b)(14)), the Secretary of Health 

and Human Services shall monitor the bone and mineral 

metabolism of individuals with end stage renal disease. 

(c) ANALYSIS OF CASE MIX PAYMENT ADJUSTMENTS.—By not 

later than January 1, 2016, the Secretary of Health and Human 

Services shall— 

(1) conduct an analysis of the case mix payment adjustments being used under section 1881(b)(14)(D)(i) of the Social 

Security Act (42 U.S.C. 1395rr(b)(14)(D)(i)); and 

(2) make appropriate revisions to such case mix payment 

adjustments. 

(d) UPDATED GAO REPORT.—Not later than December 31, 2015, 

the Comptroller General of the United States shall submit to Congress a report that updates the report submitted to Congress under 

section 10336 of the Patient Protection and Affordable Care Act 

(Public Law 111–148; 124 Stat. 974). The updated report shall 

include an analysis of how the Secretary of Health and Human 

Services has addressed points raised in the report submitted under 

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such section 10336 with respect to the Secretary’s preparations 

to implement payment for oral-only ESRD-related drugs in the 

bundled prospective payment system under section 1881(b)(14) of 

the Social Security Act (42 U.S.C. 1395rr(b)(14)). 

SEC. 633. TREATMENT OF MULTIPLE SERVICE PAYMENT POLICIES FOR 

THERAPY SERVICES. 

(a) SERVICES FURNISHED BY PHYSICIANS AND CERTAIN OTHER

PROVIDERS.—Section 1848(b)(7) of the Social Security Act (42 U.S.C. 

1395w–4(b)(7)) is amended— 

(1) by striking ‘‘2011,’’ and inserting ‘‘2011, and before 

April 1, 2013,’’; and 

(2) by adding at the end the following new sentence: ‘‘In 

the case of such services furnished on or after April 1, 2013, 

and for which payment is made under such fee schedules, 

instead of the 25 percent multiple procedure payment reduction 

specified in such final rule, the reduction percentage shall 

be 50 percent.’’. 

(b) SERVICES FURNISHED BY OTHER PROVIDERS.—Section 

1834(k) of the Social Security Act (42 U.S.C. 1395m(k)) is amended 

by adding at the end the following new paragraph: 

‘‘(7) ADJUSTMENT IN DISCOUNT FOR CERTAIN MULTIPLE

THERAPY SERVICES.—In the case of therapy services furnished 

on or after April 1, 2013, and for which payment is made 

under this subsection pursuant to the applicable fee schedule 

amount (as defined in paragraph (3)), instead of the 25 percent 

multiple procedure payment reduction specified in the final 

rule published by the Secretary in the Federal Register on 

November 29, 2010, the reduction percentage shall be 50 percent.’’. 

SEC. 634. PAYMENT FOR CERTAIN RADIOLOGY SERVICES FURNISHED 

UNDER THE MEDICARE HOSPITAL OUTPATIENT DEPARTMENT PROSPECTIVE PAYMENT SYSTEM. 

Section 1833(t)(16) of the Social Security Act (42 U.S.C. 

1395l(t)(16)) is amended by adding at the end the following new 

subparagraph: 

‘‘(D) SPECIAL PAYMENT RULE.— ‘‘(i) IN GENERAL.—In the case of covered OPD services furnished on or after April 1, 2013, in a hospital 

described in clause (ii), if— 

‘‘(I) the payment rate that would otherwise 

apply under this subsection for stereotactic 

radiosurgery, complete course of treatment of cranial lesion(s) consisting of 1 session that is multisource Cobalt 60 based (identified as of January 

1, 2013, by HCPCS code 77371 (and any succeeding 

code) and reimbursed as of such date under APC 

0127 (and any succeeding classification group)); 

exceeds 

‘‘(II) the payment rate that would otherwise 

apply under this subsection for linear accelerator 

based stereotactic radiosurgery, complete course 

of therapy in one session (identified as of January 

1, 2013, by HCPCS code G0173 (and any succeeding code) and reimbursed as of such date under 

APC 0067 (and any succeeding classification 

group)), 

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the payment rate for the service described in subclause 

(I) shall be reduced to an amount equal to the payment 

rate for the service described in subclause (II). 

‘‘(ii) HOSPITAL DESCRIBED.—A hospital described 

in this clause is a hospital that is not— 

‘‘(I) located in a rural area (as defined in section 1886(d)(2)(D)); 

‘‘(II) classified as a rural referral center under 

section 1886(d)(5)(C); or 

‘‘(III) a sole community hospital (as defined 

in section 1886(d)(5)(D)(iii)). 

‘‘(iii) NOT BUDGET NEUTRAL.—In making any 

budget neutrality adjustments under this subsection 

for 2013 (with respect to covered OPD services furnished on or after April 1, 2013, and before January 

1, 2014) or a subsequent year, the Secretary shall 

not take into account the reduced expenditures that 

result from the application of this subparagraph.’’. 

SEC. 635. ADJUSTMENT OF EQUIPMENT UTILIZATION RATE FOR 

ADVANCED IMAGING SERVICES. 

Section 1848 of the Social Security Act (42 U.S.C. 1395w– 

4) is amended— 

(1) in subsection (b)(4)(C)— 

(A) by striking ‘‘and subsequent years’’ and inserting 

‘‘, 2012, and 2013’’; and 

(B) by adding at the end the following new sentence: 

‘‘With respect to fee schedules established for 2014 and 

subsequent years, in such methodology, the Secretary shall 

use a 90 percent utilization rate.’’; and 

(2) in subsection (c)(2)(B)(v)(III), by striking ‘‘change in 

the utilization rate applicable to 2011, as described in’’ and 

inserting ‘‘changes in the utilization rate applicable to 2011 

and 2014, as described in the first and second sentence, respectively, of’’. 

SEC. 636. MEDICARE PAYMENT OF COMPETITIVE PRICES FOR 

DIABETIC SUPPLIES AND ELIMINATION OF OVERPAYMENT 

FOR DIABETIC SUPPLIES. 

(a) APPLICATION OF COMPETITIVE BIDDING PRICES FOR DIABETIC

SUPPLIES.—Section 1834(a)(1) of the Social Security Act (42 U.S.C. 

1395m(a)(1)) is amended— 

(1) in subparagraph (F), in the matter preceding clause 

(i), by striking ‘‘subparagraph (G)’’ and inserting ‘‘subparagraphs (G) and (H)’’; and 

(2) by adding at the end the following new subparagraph: 

‘‘(H) DIABETIC SUPPLIES.— ‘‘(i) IN GENERAL.—On or after the date described 

in clause (ii), the payment amount under this part 

for diabetic supplies, including testing strips, that are 

non-mail order items (as defined by the Secretary) 

shall be equal to the single payment amounts established under the national mail order competition for 

diabetic supplies under section 1847. 

‘‘(ii) DATE DESCRIBED.—The date described in this 

clause is the date of the implementation of the single 

payment amounts under the national mail order competition for diabetic supplies under section 1847.’’. 

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(b) OVERPAYMENT ELIMINATION FOR DIABETIC SUPPLIES.—Section 1834(a) of the Social Security Act (42 U.S.C. 1395m(a)) is 

amended by adding at the end the following new paragraph: 

‘‘(22) SPECIAL PAYMENT RULE FOR DIABETIC SUPPLIES.—Notwithstanding the preceding provisions of this subsection, for 

purposes of determining the payment amount under this subsection for diabetic supplies furnished on or after the first 

day of the calendar quarter during 2013 that is at least 30 

days after the date of the enactment of this paragraph and 

before the date described in paragraph (1)(H)(ii), the Secretary 

shall recalculate and apply the covered item update under 

paragraph (14) as if subparagraph (J)(i) of such paragraph 

was amended by striking ‘but only if furnished through mail 

order’.’’. 

SEC. 637. MEDICARE PAYMENT ADJUSTMENT FOR NON-EMERGENCY 

AMBULANCE TRANSPORTS FOR ESRD BENEFICIARIES. 

Section 1834(l) of the Social Security Act (42 U.S.C. 1395m(l)) 

is amended by adding at the end the following new paragraph: 

‘‘(15) PAYMENT ADJUSTMENT FOR NON-EMERGENCY AMBU- LANCE TRANSPORTS FOR ESRD BENEFICIARIES.—The fee schedule 

amount otherwise applicable under the preceding provisions 

of this subsection shall be reduced by 10 percent for ambulance 

services furnished on or after October 1, 2013, consisting of 

non-emergency basic life support services involving transport 

of an individual with end-stage renal disease for renal dialysis 

services (as described in section 1881(b)(14)(B)) furnished other 

than on an emergency basis by a provider of services or a 

renal dialysis facility.’’. 

SEC. 638. REMOVING OBSTACLES TO COLLECTION OF OVERPAYMENTS. 

(a) IN GENERAL.—The last sentence of subsections (b) and (c) 

of section 1870 of the Social Security Act (42 U.S.C. 1395gg) are 

each amended— 

(1) by striking ‘‘third year’’ and inserting ‘‘fifth year’’; and 

(2) by striking ‘‘three-year’’ and inserting ‘‘five-year’’. 

(b) EFFECTIVE DATE.—The amendments made by subsection 

(a) shall take effect on the date of the enactment of this Act. 

SEC. 639. MEDICARE ADVANTAGE CODING INTENSITY ADJUSTMENT. 

Section 1853(a)(1)(C)(ii)(III) of the Social Security Act (42 U.S.C. 

1395w–23(a)(1)(C)(ii)(III)) is amended— 

(1) by striking ‘‘1.3 percentage points’’ and inserting ‘‘1.5 

percentage points’’; and 

(2) by striking ‘‘5.7 percent’’ and inserting ‘‘5.9 percent’’. 

SEC. 640. ELIMINATION OF ALL FUNDING FOR THE MEDICARE 

IMPROVEMENT FUND. 

Section 1898(b)(1) of the Social Security Act (42 U.S.C. 

1395iii(b)(1)) is amended by striking subparagraphs (A), (B), and 

(C) and inserting the following new subparagraphs: 

‘‘(A) fiscal year 2014, $0; and 

‘‘(B) fiscal year 2015, $0.’’. 

SEC. 641. REBASING OF STATE DSH ALLOTMENTS. 

Section 1923(f)(8) of the Social Security Act (42 U.S.C. 1396r– 

4(f)(8)) is amended to read as follows: 

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‘‘(8) SPECIAL RULES FOR CALCULATING DSH ALLOTMENTS FOR

CERTAIN FISCAL YEARS.— ‘‘(A) FISCAL YEAR 2021.—Only with respect to fiscal 

year 2021, the DSH allotment for a State, in lieu of the 

amount determined under paragraph (3) for the State for 

that year, shall be equal to the DSH allotment for the 

State as reduced under paragraph (7) for fiscal year 2020, 

increased, subject to subparagraphs (B) and (C) of paragraph (3), and paragraph (5), by the percentage change 

in the consumer price index for all urban consumers (all 

items; U.S. city average), for fiscal year 2020. 

‘‘(B) FISCAL YEAR 2022.—Only with respect to fiscal 

year 2022, the DSH allotment for a State, in lieu of the 

amount determined under paragraph (3) for the State for 

that year, shall be equal to the DSH allotment for the 

State for fiscal year 2021, as determined under subparagraph (A), increased, subject to subparagraphs (B) and 

(C) of paragraph (3), and paragraph (5), by the percentage 

change in the consumer price index for all urban consumers 

(all items; U.S. city average), for fiscal year 2021. 

‘‘(C) SUBSEQUENT FISCAL YEARS.—The DSH allotment 

for a State for fiscal years after fiscal year 2022 shall 

be calculated under paragraph (3) without regard to this 

paragraph and paragraph (7).’’. 

SEC. 642. REPEAL OF CLASS PROGRAM. 

(a) REPEAL.—Title XXXII of the Public Health Service Act (42 

U.S.C. 300ll et seq.; relating to the CLASS program) is repealed. 

(b) CONFORMING CHANGES.— (1) Title VIII of the Patient Protection and Affordable Care 

Act (Public Law 111–148; 124 Stat. 119, 846–847) is repealed. 

(2) Section 1902(a) of the Social Security Act (42 U.S.C. 

1396a(a)) is amended— 

(A) by striking paragraphs (81) and (82); 

(B) in paragraph (80), by inserting ‘‘and’’ at the end; 

and 

(C) by redesignating paragraph (83) as paragraph (81). 

(3) Paragraphs (2) and (3) of section 6021(d) of the Deficit 

Reduction Act of 2005 (42 U.S.C. 1396p note) are amended 

to read as such paragraphs were in effect on the day before 

the date of the enactment of section 8002(d) of the Patient 

Protection and Affordable Care Act (Public Law 111–148). Of 

the funds appropriated by paragraph (3) of such section 6021(d), 

as amended by the Patient Protection and Affordable Care 

Act, the unobligated balance is rescinded. 

SEC. 643. COMMISSION ON LONG-TERM CARE. 

(a) ESTABLISHMENT.—There is established a commission to be 

known as the Commission on Long-Term Care (referred to in this 

section as the ‘‘Commission’’). 

(b) DUTIES.— 

(1) IN GENERAL.—The Commission shall develop a plan 

for the establishment, implementation, and financing of a comprehensive, coordinated, and high-quality system that ensures 

the availability of long-term services and supports for individuals in need of such services and supports, including elderly 

individuals, individuals with substantial cognitive or functional 

limitations, other individuals who require assistance to perform 

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H. R. 8—47 

activities of daily living, and individuals desiring to plan for 

future long-term care needs. 

(2) EXISTING HEALTH CARE PROGRAMS.—For purposes of 

developing the plan described in paragraph (1), the Commission 

shall provide recommendations for— 

(A) addressing the interaction of a long-term services 

and support system with existing programs for long-term 

services and supports, including the Medicare program 

under title XVIII of the Social Security Act (42 U.S.C. 

1395 et seq.) and the Medicaid program under title XIX 

of the Social Security Act (42 U.S.C. 1396 et seq.), and 

private long-term care insurance; 

(B) improvements to such health care programs that 

are necessary for ensuring the availability of long-term 

services and supports; and 

(C) issues related to workers who provide long-term 

services and supports, including— 

(i) whether the number of such workers is adequate to provide long-term services and supports to 

individuals with long-term care needs; 

(ii) workforce development necessary to deliver 

high-quality services to such individuals; 

(iii) development of entities that have the capacity 

to serve as employers and fiscal agents for workers 

who provide long-term services and supports in the 

homes of such individuals; and 

(iv) addressing gaps in Federal and State infrastructure that prevent delivery of high-quality long 

term services and supports to such individuals. 

(3) ADDITIONAL CONSIDERATIONS.—For purposes of developing the plan described in paragraph (1), the Commission 

shall take into account projected demographic changes and 

trends in the population of the United States, as well as the 

potential for development of new technologies, delivery systems, 

or other mechanisms to improve the availability and quality 

of long-term services and supports. 

(4) CONSULTATION.—For purposes of developing the plan 

described in paragraph (1), the Commission shall consult with 

the Medicare Payment Advisory Commission, the Medicaid and 

CHIP Payment and Access Commission, the National Council 

on Disability, and relevant consumer groups. 

(c) MEMBERSHIP.— 

(1) IN GENERAL.—The Commission shall be composed of 

15 members, to be appointed not later than 30 days after 

the date of enactment of this Act, as follows: 

(A) The President of the United States shall appoint 

3 members. 

(B) The majority leader of the Senate shall appoint 

3 members. 

(C) The minority leader of the Senate shall appoint 

3 members. 

(D) The Speaker of the House of Representatives shall 

appoint 3 members. 

(E) The minority leader of the House of Representatives 

shall appoint 3 members. 

(2) REPRESENTATION.—The membership of the Commission 

shall include individuals who— 

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(A) represent the interests of— 

(i) consumers of long-term services and supports 

and related insurance products, as well as their representatives; 

(ii) older adults; 

(iii) individuals with cognitive or functional limitations; 

(iv) family caregivers for individuals described in 

clause (i), (ii), or (iii); 

(v) the health care workforce who directly provide 

long-term services and supports; 

(vi) private long-term care insurance providers; 

(vii) employers; 

(viii) State insurance departments; and 

(ix) State Medicaid agencies; 

(B) have demonstrated experience in dealing with 

issues related to long-term services and supports, health 

care policy, and public and private insurance; and 

(C) represent the health care interests and needs of 

a variety of geographic areas and demographic groups. 

(3) CHAIRMAN AND VICE-CHAIRMAN.—The Commission shall 

elect a chairman and vice chairman from among its members. 

(4) VACANCIES.—Any vacancy in the membership of the 

Commission shall be filled in the manner in which the original 

appointment was made and shall not affect the power of the 

remaining members to execute the duties of the Commission. 

(5) QUORUM.—A quorum shall consist of 8 members of 

the Commission, except that 4 members may conduct a hearing 

under subsection (e)(1). 

(6) MEETINGS.—The Commission shall meet at the call 

of its chairman or a majority of its members. 

(7) COMPENSATION AND REIMBURSEMENT OF EXPENSES.— 

(A) IN GENERAL.—To enable the Commission to exercise 

its powers, functions, and duties, there are authorized to 

be disbursed by the Senate the actual and necessary 

expenses of the Commission approved by the chairman 

and vice chairman, subject to subparagraph (B) and the 

rules and regulations of the Senate. 

(B) MEMBERS.—Members of the Commission are not 

entitled to receive compensation for service on the Commission. Members may be reimbursed for travel, subsistence, 

and other necessary expenses incurred in carrying out the 

duties of the Commission. 

(d) STAFF AND ETHICAL STANDARDS.— 

(1) STAFF.—The chairman and vice chairman of the 

Commission may jointly appoint and fix the compensation of 

staff as they deem necessary, within the guidelines for 

employees of the Senate and following all applicable rules and 

employment requirements of the Senate. 

(2) ETHICAL STANDARDS.—Members of the Commission who 

serve in the House of Representatives shall be governed by 

the ethics rules and requirements of the House. Members of 

the Senate who serve on the Commission and staff of the 

Commission shall comply with the ethics rules of the Senate. 

(e) POWERS.— 

(1) HEARINGS AND OTHER ACTIVITIES.—For the purpose of 

carrying out its duties, the Commission may hold such hearings 

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and undertake such other activities as the Commission determines to be necessary to carry out its duties. 

(2) STUDIES BY GENERAL ACCOUNTING OFFICE.—Upon the 

request of the Commission, the Comptroller General of the 

United States shall conduct such studies or investigations as 

the Commission determines to be necessary to carry out its 

duties. 

(3) COST ESTIMATES BY CONGRESSIONAL BUDGET OFFICE.— 

Upon the request of the Commission, the Director of the 

Congressional Budget Office shall provide to the Commission 

such cost estimates as the Commission determines to be necessary to carry out its duties. 

(4) DETAIL OF FEDERAL EMPLOYEES.—Upon the request of 

the Commission, the head of any Federal agency is authorized 

to detail, without reimbursement, any of the personnel of such 

agency to the Commission to assist the Commission in carrying 

out its duties. Any such detail shall not interrupt or otherwise 

affect the civil service status or privileges of the Federal 

employee. 

(5) TECHNICAL ASSISTANCE.—Upon the request of the 

Commission, the head of a Federal agency shall provide such 

technical assistance to the Commission as the Commission 

determines to be necessary to carry out its duties. 

(6) USE OF MAILS.—The Commission may use the United 

States mails in the same manner and under the same conditions 

as Federal agencies. 

(7) OBTAINING INFORMATION.—The Commission may secure 

directly from any Federal agency information necessary to 

enable it to carry out its duties, if the information may be 

disclosed under section 552 of title 5, United States Code. 

Upon request of the Chairman of the Commission, the head 

of such agency shall furnish such information to the Commission. 

(8) ADMINISTRATIVE SUPPORT SERVICES.—Upon the request 

of the Commission, the Administrator of General Services shall 

provide to the Commission on a reimbursable basis such 

administrative support services as the Commission may 

request. 

(f) COMMISSION CONSIDERATION.— 

(1) APPROVAL OF REPORT AND LEGISLATIVE LANGUAGE.— 

(A) IN GENERAL.—Not later than 6 months after 

appointment of the members of the Commission (as 

described in subsection (c)(1)), the Commission shall vote 

on a comprehensive and detailed report based on the longterm care plan described in subsection (b)(1) that contains 

any recommendations or proposals for legislative or 

administrative action as the Commission deems appropriate, including proposed legislative language to carry out 

the recommendations or proposals (referred to in this section as the ‘‘Commission bill’’). 

(B) APPROVAL BY MAJORITY OF MEMBERS.—The 

Commission bill shall require the approval of a majority 

of the members of the Commission. 

(2) TRANSMISSION OF COMMISSION BILL.— 

(A) IN GENERAL.—If the Commission bill is approved 

by the Commission pursuant to paragraph (1), then not 

later than 10 days after such approval, the Commission 

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H. R. 8—50 

shall submit the Commission bill to the President, the 

Vice President, the Speaker of the House of Representatives, and the majority and minority Leaders of each House 

on Congress. 

(B) COMMISSION BILL TO BE MADE PUBLIC.—Upon the 

approval or disapproval of the Commission bill pursuant 

to paragraph (1), the Commission shall promptly make 

such proposal, and a record of the vote, available to the 

public. 

(g) TERMINATION.—The Commission shall terminate 30 days 

after the vote described in subsection (f)(1). 

(h) CONSIDERATION OF COMMISSION RECOMMENDATIONS.—If 

approved by the majority required by subsection (f)(1), the Commission bill that has been submitted pursuant to subsection (f)(2)(A) 

shall be introduced in the Senate (by request) on the next day 

on which the Senate is in session by the majority leader of the 

Senate or by a Member of the Senate designated by the majority 

leader of the Senate and shall be introduced in the House of 

Representatives (by request) on the next legislative day by the 

majority leader of the House or by a member of the House designated by the majority leader of the House. 

SEC. 644. CONSUMER OPERATED AND ORIENTED PLAN PROGRAM 

CONTINGENCY FUND. 

(a) ESTABLISHMENT.—The Secretary of Health and Human 

Services shall establish a fund to be used to provide assistance 

and oversight to qualified nonprofit health insurance issuers that 

have been awarded loans or grants under section 1322 of the 

Patient Protection and Affordable Care Act (42 U.S.C. 18042) prior 

to the date of enactment of this Act. 

(b) TRANSFER AND RESCISSION.— 

(1) TRANSFER.—From the unobligated balance of funds 

appropriated under section 1322(g) of the Patient Protection 

and Affordable Care Act (42 U.S.C. 18042(g)), 10 percent of 

such sums are hereby transferred to the fund established under 

subsection (a) to remain available until expended. 

(2) RESCISSION.—Except as provided for in paragraph (1), 

amounts appropriated under section 1322(g) of the Patient 

Protection and Affordable Care Act (42 U.S.C. 18042(g)) that 

are unobligated as of the date of enactment of this Act are 

rescinded. 

TITLE VII—EXTENSION OF 

AGRICULTURAL PROGRAMS 

SEC. 701. 1-YEAR EXTENSION OF AGRICULTURAL PROGRAMS. 

(a) EXTENSION.—Except as otherwise provided in this section 

and amendments made by this section and notwithstanding any 

other provision of law, the authorities provided by each provision 

of the Food, Conservation, and Energy Act of 2008 (Public Law 

110–246; 122 Stat. 1651) and each amendment made by that Act 

(and for mandatory programs at such funding levels), as in effect 

on September 30, 2012, shall continue, and the Secretary of Agriculture shall carry out the authorities, until the later of— 

(1) September 30, 2013; or 

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(2) the date specified in the provision of that Act or amendment made by that Act. 

(b) COMMODITY PROGRAMS.— 

(1) IN GENERAL.—The terms and conditions applicable to 

a covered commodity or loan commodity (as those terms are 

defined in section 1001 of the Food, Conservation, and Energy 

Act of 2008 (7 U.S.C. 8702)) or to peanuts, sugarcane, or sugar 

beets for the 2012 crop year pursuant to title I of that Act 

(7 U.S.C. 8702 et seq.) and each amendment made by that 

title shall be applicable to the 2013 crop year for that covered 

commodity, loan commodity, peanuts, sugarcane, or sugar beets. 

(2) MILK.— 

(A) IN GENERAL.—Notwithstanding subsection (a), the 

Secretary of Agriculture shall carry out the dairy product 

price support program under section 1501 of the Food, 

Conservation, and Energy Act of 2008 (7 U.S.C. 8771) 

through December 31, 2013. 

(B) MILK INCOME LOSS CONTRACT PROGRAM.—Section 

1506 of the Food, Conservation, and Energy Act of 2008 

(7 U.S.C. 8773) is amended by striking ‘‘2012’’ each place 

it appears in subsections (c)(3), (d)(1), (d)(2), (e)(2)(A), (g), 

and (h)(1) and inserting ‘‘2013’’. 

(3) SUSPENSION OF PERMANENT PRICE SUPPORT AUTHORI- TIES.—The provisions of law specified in subsections (a) through 

(c) of section 1602 of the Food, Conservation, and Energy Act 

of 2008 (7 U.S.C. 8782) shall be suspended— 

(A) for the 2013 crop or production year of a covered 

commodity (as that term is defined in section 1001 of 

that Act (7 U.S.C. 8702)), peanuts, sugarcane, and sugar, 

as appropriate; and 

(B) in the case of milk, through December 31, 2013. 

(c) CONSERVATION PROGRAMS.— 

(1) CONSERVATION RESERVE.—Section 1231(d) of the Food 

Security Act of 1985 (16 U.S.C. 3831(d)) is amended in the 

second sentence by striking ‘‘and 2012’’ and inserting ‘‘2012, 

and 2013’’. 

(2) VOLUNTARY PUBLIC ACCESS.—Section 1240R of the Food 

Security Act of 1985 (16 U.S.C. 3839bb–5) is amended by 

striking subsection (f) and inserting the following: 

‘‘(f) FUNDING.— 

‘‘(1) FISCAL YEARS 2009 THROUGH 2012.—Of the funds of 

the Commodity Credit Corporation, the Secretary shall use 

to carry out this section, to the maximum extent practicable, 

$50,000,000 for the period of fiscal years 2009 through 2012. 

‘‘(2) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated to carry out this section $10,000,000 

for fiscal year 2013.’’. 

(d) SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.— 

(1) EMPLOYMENT AND TRAINING PROGRAM.—Section 

16(h)(1)(A) of the Food and Nutrition Act of 2008 (7 U.S.C. 

2025(h)(1)(A)) is amended by inserting ‘‘, except that for fiscal 

year 2013, the amount shall be $79,000,000’’ before the period 

at the end. 

(2) NUTRITION EDUCATION.—Section 28(d)(1) of the Food 

and Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)) is amended— 

(A) in subparagraph (A), by striking ‘‘and’’ after the 

semicolon at the end; and 

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(B) by striking subparagraph (B) and inserting the 

following: 

‘‘(B) for fiscal year 2012, $388,000,000; 

‘‘(C) for fiscal year 2013, $285,000,000; 

‘‘(D) for fiscal year 2014, $401,000,000; 

‘‘(E) for fiscal year 2015, $407,000,000; and 

‘‘(F) for fiscal year 2016 and each subsequent fiscal 

year, the applicable amount during the preceding fiscal 

year, as adjusted to reflect any increases for the 12-month 

period ending the preceding June 30 in the Consumer 

Price Index for All Urban Consumers published by the 

Bureau of Labor Statistics of the Department of Labor.’’. 

(e) RESEARCH PROGRAMS.— 

(1) ORGANIC AGRICULTURE RESEARCH AND EXTENSION INITIATIVE.—Section 1672B(f) of the Food, Agriculture, Conservation, 

and Trade Act of 1990 (7 U.S.C. 5925b(f)) is amended— 

(A) in the heading of paragraph (1), by striking ‘‘IN

GENERAL’’ and inserting ‘‘MANDATORY FUNDING FOR FISCAL

YEARS 2009 THROUGH 2012’’; 

(B) in the heading of paragraph (2), by striking ‘‘ADDITIONAL FUNDING’’ and inserting ‘‘DISCRETIONARY FUNDING

FOR FISCAL YEARS 2009 THROUGH 2012’’; and 

(C) by adding at the end the following: 

‘‘(3) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out this section $25,000,000 for fiscal year 

2013.’’. 

(2) SPECIALTY CROP RESEARCH INITIATIVE.—Section 412(h) 

of the Agricultural Research, Extension, and Education Reform 

Act of 1998 (7 U.S.C. 7632(h)) is amended— 

(A) in the heading of paragraph (1), by striking ‘‘IN

GENERAL’’ and inserting ‘‘MANDATORY FUNDING FOR FISCAL

YEARS 2008 THROUGH 2012’’; 

(B) in the heading of paragraph (2), by inserting ‘‘FOR

FISCAL YEARS 2008 THROUGH 2012’’ after ‘‘APPROPRIATIONS’’; 

(C) by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively; and 

(D) by inserting after paragraph (2) the following: 

‘‘(3) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out this section $100,000,000 for fiscal year 

2013.’’. 

(3) BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM.—Section 7405(h) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 3319f(h)) is amended— 

(A) in the heading of paragraph (1), by striking ‘‘IN

GENERAL’’ and inserting ‘‘MANDATORY FUNDING FOR FISCAL

YEARS 2009 THROUGH 2012’’; 

(B) in the heading of paragraph (2), by inserting ‘‘FOR

FISCAL YEARS 2008 THROUGH 2012’’ after ‘‘APPROPRIATIONS’’; 

and 

(C) by adding at the end the following: 

‘‘(3) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out this section $30,000,000 for fiscal year 

2013.’’. 

(f) ENERGY PROGRAMS.— 

(1) BIOBASED MARKETS PROGRAM.—Section 9002(h) of the 

Farm Security and Rural Investment Act of 2002 (7 U.S.C. 

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8102(h)) is amended in paragraph (2) by striking ‘‘2012’’ and 

inserting ‘‘2013’’. 

(2) BIOREFINERY ASSISTANCE.—Section 9003(h)(2) of the 

Farm Security and Rural Investment Act of 2002 (7 U.S.C. 

8103(h)(2)) is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. 

(3) REPOWERING ASSISTANCE.—Section 9004(d)(2) of the 

Farm Security and Rural Investment Act of 2002 (7 U.S.C. 

8104(d)(2)) is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. 

(4) BIOENERGY PROGRAM FOR ADVANCED BIOFUELS.—Section 

9005(g)(2) of the Farm Security and Rural Investment Act 

of 2002 (7 U.S.C. 8105(g)(2)) is amended by striking ‘‘2012’’ 

and inserting ‘‘2013’’. 

(5) BIODIESEL FUEL EDUCATION PROGRAM.—Section 9006 

of the Farm Security and Rural Investment Act of 2002 (7 

U.S.C. 8106) is amended by striking subsection (d) and inserting 

the following: 

‘‘(d) FUNDING.— 

‘‘(1) FISCAL YEARS 2009 THROUGH 2012.—Of the funds of 

the Commodity Credit Corporation, the Secretary shall use 

to carry out this section $1,000,000 for each of fiscal years 

2008 through 2012. 

‘‘(2) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated to carry out this section $1,000,000 

for fiscal year 2013.’’. 

(6) RURAL ENERGY FOR AMERICA PROGRAM.—Section 

9007(g)(3) of the Farm Security and Rural Investment Act 

of 2002 (7 U.S.C. 8107(g)(3)) is amended by striking ‘‘2012’’ 

and inserting ‘‘2013’’. 

(7) BIOMASS RESEARCH AND DEVELOPMENT.—Section 

9008(h)(2) of the Farm Security and Rural Investment Act 

of 2002 (7 U.S.C. 8108(h)(2)) is amended by striking ‘‘2012’’ 

and inserting ‘‘2013’’. 

(8) RURAL ENERGY SELF-SUFFICIENCY INITIATIVE.—Section 

9009(d) of the Farm Security and Rural Investment Act of 

2002 (7 U.S.C. 8109(d)) is amended by striking ‘‘2012’’ and 

inserting ‘‘2013’’. 

(9) FEEDSTOCK FLEXIBILITY PROGRAM FOR BIOENERGY PRODUCERS.—Section 9010(b) of the Farm Security and Rural 

Investment Act of 2002 (7 U.S.C. 8110(b)) is amended in paragraphs (1)(A) and (2)(A) by striking ‘‘2012’’ each place it appears 

and inserting ‘‘2013’’. 

(10) BIOMASS CROP ASSISTANCE PROGRAM.—Section 9011(f) 

of the Farm Security and Rural Investment Act of 2002 (7 

U.S.C. 8111(f)) is amended— 

(A) by striking ‘‘(f) FUNDING.—Of the funds’’ and 

inserting ‘‘(f) FUNDING.— 

‘‘(1) FISCAL YEARS 2008 THROUGH 2012.—Of the funds’’; and 

(B) adding at the end the following: 

‘‘(2) FISCAL YEAR 2013.— 

‘‘(A) IN GENERAL.—There is authorized to be appropriated to carry out this section $20,000,000 for fiscal year 

2013. 

‘‘(B) MULTIYEAR CONTRACTS.—For each multiyear contract entered into by the Secretary during a fiscal year 

under this paragraph, the Secretary shall ensure that sufficient funds are obligated from the amounts appropriated 

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H. R. 8—54 

for that fiscal year to fully cover all payments required 

by the contract for all years of the contract.’’. 

(11) FOREST BIOMASS FOR ENERGY.—Section 9012(d) of the 

Farm Security and Rural Investment Act of 2002 (7 U.S.C. 

8112(d)) is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. 

(12) COMMUNITY WOOD ENERGY PROGRAM.—Section 9013(e) 

of the Farm Security and Rural Investment Act of 2002 (7 

U.S.C. 8113(e)) is amended by striking ‘‘2012’’ and inserting 

‘‘2013’’. 

(g) HORTICULTURE AND ORGANIC AGRICULTURE PROGRAMS.— 

(1) FARMERS MARKET PROMOTION PROGRAM.—Section 6(e) 

of the Farmer-to-Consumer Direct Marketing Act of 1976 (7 

U.S.C. 3005(e)) is amended— 

(A) in the heading of paragraph (1), by striking ‘‘IN

GENERAL’’ and inserting ‘‘FISCAL YEARS 2008 THROUGH 2012’’; 

(B) by redesignating paragraphs (2), (3), and (4) as 

paragraphs (3), (4), and (5), respectively; 

(C) by inserting after paragraph (1) the following: 

‘‘(2) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out this section $10,000,000 for fiscal year 

2013.’’; 

(D) in paragraph (3) (as so redesignated), by striking 

‘‘paragraph (1)’’ and inserting ‘‘paragraph (1) or (2)’’; and 

(E) in paragraph (5) (as so redesignated), by striking 

‘‘paragraph (2)’’ and inserting ‘‘paragraph (3)’’. 

(2) NATIONAL CLEAN PLANT NETWORK.—Section 10202(e) 

of the Food, Conservation, and Energy Act of 2008 (7 U.S.C. 

7761(e)) is amended— 

(A) by striking ‘‘Of the funds’’ and inserting the following: 

‘‘(1) FISCAL YEARS 2009 THROUGH 2012.—Of the funds’’; and 

(B) by adding at the end the following: 

‘‘(2) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out the Program $5,000,000 for fiscal year 

2013.’’. 

(3) NATIONAL ORGANIC CERTIFICATION COST-SHARE PROGRAM.—Section 10606 of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 6523) is amended— 

(A) in subsection (a), by striking ‘‘Of funds of the 

Commodity Credit Corporation, the Secretary of Agriculture (acting through the Agricultural Marketing Service) 

shall use $22,000,000 for fiscal year 2008, to remain available until expended, to’’ and inserting ‘‘The Secretary of 

Agriculture (acting through the Agricultural Marketing 

Service) shall’’; and 

(B) by adding at the end the following: 

‘‘(d) FUNDING.— 

‘‘(1) MANDATORY FUNDING FOR FISCAL YEARS 2008 THROUGH

2012.—Of the funds of the Commodity Credit Corporation, the 

Secretary shall make available to carry out this section 

$22,000,000 for the period of fiscal years 2008 through 2012. 

‘‘(2) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out this section $22,000,000 for fiscal year 

2013, to remain available until expended.’’. 

(4) ORGANIC PRODUCTION AND MARKET DATA INITIATIVES.— 

Section 7407(d) of the Farm Security and Rural Investment 

Act of 2002 (7 U.S.C. 5925c(d)) is amended— 

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(A) in the heading of paragraph (1), by striking ‘‘IN

GENERAL’’ and inserting ‘‘MANDATORY FUNDING THROUGH

FISCAL YEAR 2012’’; 

(B) in the heading of paragraph (2), by striking ‘‘ADDI- TIONAL FUNDING’’ and inserting ‘‘DISCRETIONARY FUNDING

FOR FISCAL YEARS 2008 THROUGH 2012’’; and 

(C) by adding at the end the following: 

‘‘(3) FISCAL YEAR 2013.—There is authorized to be appropriated to carry out this section $5,000,000, to remain available 

until expended.’’. 

(h) OUTREACH AND TECHNICAL ASSISTANCE FOR SOCIALLY DIS- ADVANTAGED FARMERS OR RANCHERS.—Section 2501(a)(4) of the 

Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 

2279(a)(4)) is amended— 

(1) in the heading of subparagraph (A), by striking ‘‘IN

GENERAL’’ and inserting ‘‘FISCAL YEARS 2009 THROUGH 2012’’; 

(2) by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively; 

(3) by inserting after subparagraph (A) the following: 

‘‘(B) FISCAL YEAR 2013.—There is authorized to be 

appropriated to carry out this section $20,000,000 for fiscal 

year 2013.’’; 

(4) in subparagraph (C) (as so redesignated), by striking 

‘‘subparagraph (A)’’ and inserting ‘‘subparagraph (A) or (B)’’; 

and 

(5) in subparagraph (D) (as so redesignated), by striking 

‘‘subparagraph (A)’’ and inserting ‘‘subparagraph (A) or (B)’’. 

(i) EXCEPTIONS.— 

(1) IN GENERAL.—Subsection (a) does not apply with respect 

to mandatory funding provided by programs authorized by 

provisions of law amended by subsections (d) through (h). 

(2) CONSERVATION.—Subsection (a) does not apply with 

respect to the programs specified in paragraphs (3)(B), (4), 

(6), and (7) of section 1241(a) of the Food Security Act of 

1985 (16 U.S.C. 3841(a)), relating to the conservation stewardship program, farmland protection program, environmental 

quality incentives program, and wildlife habitat incentives program, for which program authority was extended through fiscal 

year 2014 by section 716 of Public Law 112–55 (125 Stat. 

582). 

(3) TRADE.—Subsection (a) does not apply with respect 

to the following provisions of law: 

(A) Section 3206 of the Food, Conservation, and Energy 

Act of 2008 (7 U.S.C. 1726c) relating to the use of Commodity Credit Corporation funds to support local and 

regional food aid procurement projects. 

(B) Section 3107(l)(1) of the Farm Security and Rural 

Investment Act of 2002 (7 U.S.C. 1736o–1(l)(1)) relating 

to the use of Commodity Credit Corporation funds to carry 

out the McGovern-Dole International Food for Education 

and Child Nutrition Program. 

(4) SURVEY OF FOODS PURCHASED BY SCHOOL FOOD AUTHORI- TIES.—Subsection (a) does not apply with respect to section 

4307 of the Food, Conservation, and Energy Act of 2008 (Public 

Law 110–246; 122 Stat. 1893) relating to the use of Commodity 

Credit Corporation funds for a survey and report regarding 

foods purchased by school food authorities. 

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(5) RURAL DEVELOPMENT.—Subsection (a) does not apply 

with respect to the following provisions of law: 

(A) Section 379E(d)(1) of the Consolidated Farm and 

Rural Development Act (7 U.S.C. 2008s(d)(1)), relating to 

funding of the rural microentrepreneur assistance program. 

(B) Section 6029 of the Food, Conservation, and Energy 

Act of 2008 (Public Law 110–246; 122 Stat. 1955) relating 

to funding of pending rural development loan and grant 

applications. 

(C) Section 231(b)(7)(A) of the Agricultural Risk Protection Act of 2000 (7 U.S.C. 1632a(b)(7)(A)), relating to 

funding of value-added agricultural market development 

program grants. 

(D) Section 375(e)(6)(B) of the Consolidated Farm and 

Rural Development Act (7 U.S.C. 2008j(e)(6)(B)) relating 

to the use of Commodity Credit Corporation funds for the 

National Sheep Industry Improvement Center. 

(6) MARKET LOSS ASSISTANCE FOR ASPARAGUS PRODUCERS.— 

Subsection (a) does not apply with respect to section 10404(d) 

of the Food, Conservation, and Energy Act of 2008 (Public 

Law 110–246; 122 Stat. 2112). 

(7) SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.— 

Subsection (a) does not apply with respect to section 531 of 

the Federal Crop Insurance Act (7 U.S.C. 1531) and title IX 

of the Trade Act of 1974 (19 U.S.C. 2497 et seq.) relating 

to the provision of supplemental agricultural disaster assistance. 

(8) PIGFORD CLAIMS.—Subsection (a) does not apply with 

respect to section 14012 of the Food, Conservation, and Energy 

Act of 2008 (Public Law 110–246; 122 Stat. 2209) relating 

to determination on the merits of Pigford claims. 

(9) HEARTLAND, HABITAT, HARVEST, AND HORTICULTURE ACT

OF 2008.—Subsection (a) does not apply with respect to title 

XV of the Food, Conservation, and Energy Act of 2008 (Public 

Law 110–246; 122 Stat. 2246), and amendments made by that 

title, relating to the provision of supplemental agricultural disaster assistance under title IX of the Trade Act of 1974 (19 

U.S.C. 2497 et seq.), certain revenue and tax provisions, and 

certain trade benefits and other matters. 

(j) EFFECTIVE DATE.—Except as otherwise provided in this section, this section and the amendments made by this section take 

effect on the earlier of— 

(1) the date of the enactment of this Act; or 

(2) September 30, 2012. 

SEC. 702. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE. 

(a) IN GENERAL.—Section 531 of the Federal Crop Insurance 

Act (7 U.S.C. 1531) is amended— 

(1) in subsection (a)(5)— 

(A) in the matter preceding clause (i), by striking the 

first ‘‘under’’; and 

(B) by redesignating clauses (i) through (iii) as subparagraphs (A), (B), and (C), respectively, and indenting appropriately; 

(2) in subsection (c)— 

(A) in paragraph (1), by striking ‘‘use such sums as 

are necessary from the Trust Fund to’’; and 

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(B) by adding at the end the following: 

‘‘(3) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated to carry out this subsection $80,000,000 

for each of fiscal years 2012 and 2013.’’; 

(3) in subsection (d)— 

(A) in paragraph (2), by striking ‘‘use such sums as 

are necessary from the Trust Fund to’’; and 

(B) by adding at the end the following: 

‘‘(7) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated to carry out this subsection 

$400,000,000 for each of fiscal years 2012 and 2013.’’; 

(4) in subsection (e)— 

(A) in paragraph (1), by striking ‘‘use up to $50,000,000 

per year from the Trust Fund to’’; and 

(B) by adding at the end the following: 

‘‘(4) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated to carry out this subsection $50,000,000 

for each of fiscal years 2012 and 2013.’’; 

(5) in subsection (f)— 

(A) in paragraph (2)(A), by striking ‘‘use such sums 

as are necessary from the Trust Fund to’’; and 

(B) by adding at the end the following: 

‘‘(5) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated to carry out this subsection $20,000,000 

for each of fiscal years 2012 and 2013.’’; and 

(6) in subsection (i), by inserting ‘‘or, in the case of subsections (c) through (f), September 30, 2013’’ after ‘‘2011,’’. 

(b) EFFECTIVE DATE.—The amendments made by subsection 

(a) shall take effect on October 1, 2012. 

TITLE VIII—MISCELLANEOUS 

PROVISIONS 

SEC. 801. STRATEGIC DELIVERY SYSTEMS. 

(a) IN GENERAL.—Paragraph 3 of section 495(c) of title 10, 

United States Code,, as added by section 1035 of the National 

Defense Authorization Act for Fiscal Year 2013, is amended— 

(1) by striking ‘‘that’’ before ‘‘the Russian Federation’’ and 

inserting ‘‘whether’’; and 

(2) by inserting ‘‘strategic’’ before ‘‘arms control obligations’’. 

(b) EFFECTIVE DATE.—The amendments made by subsection 

(a) shall take effect as if included in the enactment of the National 

Defense Authorization Act for Fiscal Year 2013. 

SEC. 802. NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS 

OF CONGRESS. 

Notwithstanding any other provision of law, no adjustment 

shall be made under section 601(a) of the Legislative Reorganization 

Act of 1946 (2 U.S.C. 31) (relating to cost of living adjustments 

for Members of Congress) during fiscal year 2013. 

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TITLE IX—BUDGET PROVISIONS 

Subtitle A—Modifications of Sequestration 

SEC. 901. TREATMENT OF SEQUESTER. 

(a) ADJUSTMENT.—Section 251A(3) of the Balanced Budget and 

Emergency Deficit Control Act of 1985 is amended— 

(1) in subparagraph (C), by striking ‘‘and’’ after the semicolon; 

(2) in subparagraph (D), by striking the period and 

inserting‘‘ ; and’’; and 

(3) by inserting at the end the following: 

‘‘(E) for fiscal year 2013, reducing the amount calculated under subparagraphs (A) through (D) by 

$24,000,000,000.’’. 

(b) AFTER SESSION SEQUESTER.—Notwithstanding any other 

provision of law, the fiscal year 2013 spending reductions required 

by section 251(a)(1) of the Balanced Budget and Emergency Deficit 

Control Act of 1985 shall be evaluated and implemented on March 

27, 2013. 

(c) POSTPONEMENT OF BUDGET CONTROL ACT SEQUESTER FOR

FISCAL YEAR 2013.—Section 251A of the Balanced Budget and 

Emergency Deficit Control Act of 1985 is amended— 

(1) in paragraph (4), by striking ‘‘January 2, 2013’’ and 

inserting ‘‘March 1, 2013’’; and 

(2) in paragraph (7)(A), by striking ‘‘January 2, 2013’’ and 

inserting ‘‘March 1, 2013’’. 

(d) ADDITIONAL ADJUSTMENTS.— 

(1) SECTION 251.—Paragraphs (2) and (3) of section 251(c) 

of the Balanced Budget and Emergency Deficit Control Act 

of 1985 are amended to read as follows: 

‘‘(2) for fiscal year 2013— 

‘‘(A) for the security category, as defined in section 

250(c)(4)(B), $684,000,000,000 in budget authority; and 

‘‘(B) for the nonsecurity category, as defined in section 

250(c)(4)(A), $359,000,000,000 in budget authority; 

‘‘(3) for fiscal year 2014— 

‘‘(A) for the security category, $552,000,000,000 in 

budget authority; and 

‘‘(B) for the nonsecurity category, $506,000,000,000 in 

budget authority;’’. 

(e) 2013 SEQUESTER.—On March 1, 2013, the President shall 

order a sequestration for fiscal year 2013 pursuant to section 251A 

of the Balanced Budget and Emergency Deficit Control Act of 1985, 

as amended by this section, pursuant to which, only for the purposes 

of the calculation in sections 251A(5)(A), 251A(6)(A), and 251A(7)(A), 

section 251(c)(2) shall be applied as if it read as follows: 

‘‘(2) For fiscal year 2013— 

‘‘(A) for the security category, $544,000,000,000 in 

budget authority; and 

‘‘(B) for the nonsecurity category, $499,000,000,000 in 

budget authority;’’. 

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SEC. 902. AMOUNTS IN APPLICABLE RETIREMENT PLANS MAY BE 

TRANSFERRED TO DESIGNATED ROTH ACCOUNTS WITHOUT DISTRIBUTION. 

(a) IN GENERAL.—Section 402A(c)(4) is amended by adding 

at the end the following: 

‘‘(E) SPECIAL RULE FOR CERTAIN TRANSFERS.—In the 

case of an applicable retirement plan which includes a 

qualified Roth contribution program— 

‘‘(i) the plan may allow an individual to elect to 

have the plan transfer any amount not otherwise 

distributable under the plan to a designated Roth 

account maintained for the benefit of the individual, 

‘‘(ii) such transfer shall be treated as a distribution 

to which this paragraph applies which was contributed 

in a qualified rollover contribution (within the meaning 

of section 408A(e)) to such account, and 

‘‘(iii) the plan shall not be treated as violating 

the provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(i), 

403(b)(11), or 457(d)(1)(A), or of section 8433 of title 

5, United States Code, solely by reason of such 

transfer.’’. 

(b) EFFECTIVE DATE.—The amendment made by this section 

shall apply to transfers after December 31, 2012, in taxable years 

ending after such date. 

Subtitle B—Budgetary Effects 

SEC. 911. BUDGETARY EFFECTS. 

(a) PAYGO SCORECARD.—The budgetary effects of this Act shall 

not be entered on either PAYGO scorecard maintained pursuant 

to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. 

(b) SENATE PAYGO SCORECARD.—The budgetary effects of this 

Act shall not be entered on any PAYGO scorecard maintained 

for purposes of section 201 of S. Con. Res. 21 (110th Congress). 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate. 

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One Hundred Twelfth Congress 

of the 

United States of America 

AT THE FIRST SESSION 

Begun and held at the City of Washington on Wednesday, 

the fifth day of January, two thousand and eleven 

An Act 

To provide for budget control. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

(a) SHORT TITLE.—This Act may be cited as the ‘‘Budget Control 

Act of 2011’’. 

(b) TABLE OF CONTENTS.—The table of contents for this Act 

is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Severability. 

TITLE I—TEN-YEAR DISCRETIONARY CAPS WITH SEQUESTER 

Sec. 101. Enforcing discretionary spending limits. 

Sec. 102. Definitions. 

Sec. 103. Reports and orders. 

Sec. 104. Expiration. 

Sec. 105. Amendments to the Congressional Budget and Impoundment Control Act of 1974. 

Sec. 106. Senate budget enforcement. 

TITLE II—VOTE ON THE BALANCED BUDGET AMENDMENT 

Sec. 201. Vote on the balanced budget amendment. 

Sec. 202. Consideration by the other House. 

TITLE III—DEBT CEILING DISAPPROVAL PROCESS 

Sec. 301. Debt ceiling disapproval process. 

Sec. 302. Enforcement of budget goal. 

TITLE IV—JOINT SELECT COMMITTEE ON DEFICIT REDUCTION 

Sec. 401. Establishment of Joint Select Committee. 

Sec. 402. Expedited consideration of joint committee recommendations. 

Sec. 403. Funding. 

Sec. 404. Rulemaking. 

TITLE V—PELL GRANT AND STUDENT LOAN PROGRAM CHANGES 

Sec. 501. Federal Pell grants. 

Sec. 502. Termination of authority to make interest subsidized loans to graduate 

and professional students. 

Sec. 503. Termination of direct loan repayment incentives. 

Sec. 504. Inapplicability of title IV negotiated rulemaking and master calendar exception. 

SEC. 2. SEVERABILITY. 

If any provision of this Act, or any application of such provision 

to any person or circumstance, is held to be unconstitutional, the 

remainder of this Act and the application of this Act to any other 

person or circumstance shall not be affected. 

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S. 365—2 

TITLE I—TEN-YEAR DISCRETIONARY 

CAPS WITH SEQUESTER 

SEC. 101. ENFORCING DISCRETIONARY SPENDING LIMITS. 

Section 251 of the Balanced Budget and Emergency Deficit 

Control Act of 1985 is amended to read as follows: 

‘‘SEC. 251. ENFORCING DISCRETIONARY SPENDING LIMITS. 

‘‘(a) ENFORCEMENT.— 

‘‘(1) SEQUESTRATION.—Within 15 calendar days after Congress adjourns to end a session there shall be a sequestration 

to eliminate a budget-year breach, if any, within any category. 

‘‘(2) ELIMINATING A BREACH.—Each non-exempt account 

within a category shall be reduced by a dollar amount calculated 

by multiplying the enacted level of sequestrable budgetary 

resources in that account at that time by the uniform percentage necessary to eliminate a breach within that category. 

‘‘(3) MILITARY PERSONNEL.—If the President uses the 

authority to exempt any personnel account from sequestration 

under section 255(f), each account within subfunctional category 

051 (other than those military personnel accounts for which 

the authority provided under section 255(f) has been exercised) 

shall be further reduced by a dollar amount calculated by 

multiplying the enacted level of non-exempt budgetary 

resources in that account at that time by the uniform percentage necessary to offset the total dollar amount by which outlays 

are not reduced in military personnel accounts by reason of 

the use of such authority. 

‘‘(4) PART-YEAR APPROPRIATIONS.—If, on the date specified 

in paragraph (1), there is in effect an Act making or continuing 

appropriations for part of a fiscal year for any budget account, 

then the dollar sequestration calculated for that account under 

paragraphs (2) and (3) shall be subtracted from— 

‘‘(A) the annualized amount otherwise available by law 

in that account under that or a subsequent part-year appropriation; and 

‘‘(B) when a full-year appropriation for that account 

is enacted, from the amount otherwise provided by the 

full-year appropriation for that account. 

‘‘(5) LOOK-BACK.—If, after June 30, an appropriation for 

the fiscal year in progress is enacted that causes a breach 

within a category for that year (after taking into account any 

sequestration of amounts within that category), the discretionary spending limits for that category for the next fiscal 

year shall be reduced by the amount or amounts of that breach. 

‘‘(6) WITHIN-SESSION SEQUESTRATION.—If an appropriation 

for a fiscal year in progress is enacted (after Congress adjourns 

to end the session for that budget year and before July 1 

of that fiscal year) that causes a breach within a category 

for that year (after taking into account any prior sequestration 

of amounts within that category), 15 days later there shall 

be a sequestration to eliminate that breach within that category 

following the procedures set forth in paragraphs (2) through 

(4). 

‘‘(7) ESTIMATES.— 

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‘‘(A) CBO ESTIMATES.—As soon as practicable after 

Congress completes action on any discretionary appropriation, CBO, after consultation with the Committees on the 

Budget of the House of Representatives and the Senate, 

shall provide OMB with an estimate of the amount of 

discretionary new budget authority and outlays for the 

current year, if any, and the budget year provided by 

that legislation. 

‘‘(B) OMB ESTIMATES AND EXPLANATION OF DIFFERENCES.—Not later than 7 calendar days (excluding 

Saturdays, Sundays, and legal holidays) after the date 

of enactment of any discretionary appropriation, OMB shall 

transmit a report to the House of Representatives and 

to the Senate containing the CBO estimate of that legislation, an OMB estimate of the amount of discretionary new 

budget authority and outlays for the current year, if any, 

and the budget year provided by that legislation, and an 

explanation of any difference between the 2 estimates. 

If during the preparation of the report OMB determines 

that there is a significant difference between OMB and 

CBO, OMB shall consult with the Committees on the 

Budget of the House of Representatives and the Senate 

regarding that difference and that consultation shall 

include, to the extent practicable, written communication 

to those committees that affords such committees the opportunity to comment before the issuance of the report. 

‘‘(C) ASSUMPTIONS AND GUIDELINES.—OMB estimates 

under this paragraph shall be made using current economic 

and technical assumptions. OMB shall use the OMB estimates transmitted to the Congress under this paragraph. 

OMB and CBO shall prepare estimates under this paragraph in conformance with scorekeeping guidelines determined after consultation among the Committees on the 

Budget of the House of Representatives and the Senate, 

CBO, and OMB. 

‘‘(D) ANNUAL APPROPRIATIONS.—For purposes of this 

paragraph, amounts provided by annual appropriations 

shall include any discretionary appropriations for the current year, if any, and the budget year in accounts for 

which funding is provided in that legislation that result 

from previously enacted legislation. 

‘‘(b) ADJUSTMENTS TO DISCRETIONARY SPENDING LIMITS.— 

‘‘(1) CONCEPTS AND DEFINITIONS.—When the President submits the budget under section 1105 of title 31, United States 

Code, OMB shall calculate and the budget shall include adjustments to discretionary spending limits (and those limits as 

cumulatively adjusted) for the budget year and each outyear 

to reflect changes in concepts and definitions. Such changes 

shall equal the baseline levels of new budget authority and 

outlays using up-to-date concepts and definitions, minus those 

levels using the concepts and definitions in effect before such 

changes. Such changes may only be made after consultation 

with the Committees on Appropriations and the Budget of 

the House of Representatives and the Senate, and that consultation shall include written communication to such committees 

that affords such committees the opportunity to comment before 

official action is taken with respect to such changes. 

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S. 365—4 

‘‘(2) SEQUESTRATION REPORTS.—When OMB submits a 

sequestration report under section 254(e), (f), or (g) for a fiscal 

year, OMB shall calculate, and the sequestration report and 

subsequent budgets submitted by the President under section 

1105(a) of title 31, United States Code, shall include adjustments to discretionary spending limits (and those limits as 

adjusted) for the fiscal year and each succeeding year, as follows: 

‘‘(A) EMERGENCY APPROPRIATIONS; OVERSEAS CONTINGENCY OPERATIONS/GLOBAL WAR ON TERRORISM.—If, for any 

fiscal year, appropriations for discretionary accounts are 

enacted that— 

‘‘(i) the Congress designates as emergency requirements in statute on an account by account basis and 

the President subsequently so designates, or 

‘‘(ii) the Congress designates for Overseas Contingency Operations/Global War on Terrorism in statute 

on an account by account basis and the President 

subsequently so designates, 

the adjustment shall be the total of such appropriations 

in discretionary accounts designated as emergency requirements or for Overseas Contingency Operations/Global War 

on Terrorism, as applicable. 

‘‘(B) CONTINUING DISABILITY REVIEWS AND REDETERMINATIONS.—(i) If a bill or joint resolution making appropriations for a fiscal year is enacted that specifies an 

amount for continuing disability reviews under titles II 

and XVI of the Social Security Act and for the cost associated with conducting redeterminations of eligibility under 

title XVI of the Social Security Act, then the adjustments 

for that fiscal year shall be the additional new budget 

authority provided in that Act for such expenses for that 

fiscal year, but shall not exceed— 

‘‘(I) for fiscal year 2012, $623,000,000 in additional 

new budget authority; 

‘‘(II) for fiscal year 2013, $751,000,000 in additional 

new budget authority; 

‘‘(III) for fiscal year 2014, $924,000,000 in additional new budget authority; 

‘‘(IV) for fiscal year 2015, $1,123,000,000 in additional new budget authority; 

‘‘(V) for fiscal year 2016, $1,166,000,000 in additional new budget authority; 

‘‘(VI) for fiscal year 2017, $1,309,000,000 in additional new budget authority; 

‘‘(VII) for fiscal year 2018, $1,309,000,000 in additional new budget authority; 

‘‘(VIII) for fiscal year 2019, $1,309,000,000 in additional new budget authority; 

‘‘(IX) for fiscal year 2020, $1,309,000,000 in additional new budget authority; and 

‘‘(X) for fiscal year 2021, $1,309,000,000 in additional new budget authority. 

‘‘(ii) As used in this subparagraph— 

‘‘(I) the term ‘continuing disability reviews’ means 

continuing disability reviews under sections 221(i) and 

1614(a)(4) of the Social Security Act; 

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‘‘(II) the term ‘redetermination’ means redetermination of eligibility under sections 1611(c)(1) and 

1614(a)(3)(H) of the Social Security Act; and 

‘‘(III) the term ‘additional new budget authority’ 

means the amount provided for a fiscal year, in excess 

of $273,000,000, in an appropriation Act and specified 

to pay for the costs of continuing disability reviews 

and redeterminations under the heading ‘Limitation 

on Administrative Expenses’ for the Social Security 

Administration. 

‘‘(C) HEALTH CARE FRAUD AND ABUSE CONTROL.—(i) 

If a bill or joint resolution making appropriations for a 

fiscal year is enacted that specifies an amount for the 

health care fraud abuse control program at the Department 

of Health and Human Services (75–8393–0–7–571), then 

the adjustments for that fiscal year shall be the amount 

of additional new budget authority provided in that Act 

for such program for that fiscal year, but shall not exceed— 

‘‘(I) for fiscal year 2012, $270,000,000 in additional 

new budget authority; 

‘‘(II) for fiscal year 2013, $299,000,000 in additional 

new budget authority; 

‘‘(III) for fiscal year 2014, $329,000,000 in additional new budget authority; 

‘‘(IV) for fiscal year 2015, $361,000,000 in additional new budget authority; 

‘‘(V) for fiscal year 2016, $395,000,000 in additional 

new budget authority; 

‘‘(VI) for fiscal year 2017, $414,000,000 in additional new budget authority; 

‘‘(VII) for fiscal year 2018, $434,000,000 in additional new budget authority; 

‘‘(VIII) for fiscal year 2019, $454,000,000 in additional new budget authority; 

‘‘(IX) for fiscal year 2020, $475,000,000 in additional new budget authority; and 

‘‘(X) for fiscal year 2021, $496,000,000 in additional 

new budget authority. 

‘‘(ii) As used in this subparagraph, the term ‘additional 

new budget authority’ means the amount provided for a 

fiscal year, in excess of $311,000,000, in an appropriation 

Act and specified to pay for the costs of the health care 

fraud and abuse control program. 

‘‘(D) DISASTER FUNDING.— 

‘‘(i) If, for fiscal years 2012 through 2021, appropriations for discretionary accounts are enacted that 

Congress designates as being for disaster relief in 

statute, the adjustment for a fiscal year shall be the 

total of such appropriations for the fiscal year in discretionary accounts designated as being for disaster relief, 

but not to exceed the total of— 

‘‘(I) the average funding provided for disaster 

relief over the previous 10 years, excluding the 

highest and lowest years; and 

‘‘(II) the amount, for years when the enacted 

new discretionary budget authority designated as 

being for disaster relief for the preceding fiscal 

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year was less than the average as calculated in 

subclause (I) for that fiscal year, that is the difference between the enacted amount and the allowable adjustment as calculated in such subclause 

for that fiscal year. 

‘‘(ii) OMB shall report to the Committees on Appropriations and Budget in each House the average calculated pursuant to clause (i)(II), not later than 30 

days after the date of the enactment of the Budget 

Control Act of 2011. 

‘‘(iii) For the purposes of this subparagraph, the 

term ‘disaster relief’ means activities carried out pursuant to a determination under section 102(2) of the 

Robert T. Stafford Disaster Relief and Emergency 

Assistance Act (42 U.S.C. 5122(2)). 

‘‘(iv) Appropriations considered disaster relief 

under this subparagraph in a fiscal year shall not 

be eligible for adjustments under subparagraph (A) 

for the fiscal year. 

‘‘(c) DISCRETIONARY SPENDING LIMIT.—As used in this part, 

the term ‘discretionary spending limit’ means— 

‘‘(1) with respect to fiscal year 2012— 

‘‘(A) for the security category, $684,000,000,000 in new 

budget authority; and 

‘‘(B) for the nonsecurity category, $359,000,000,000 in 

new budget authority; 

‘‘(2) with respect to fiscal year 2013— 

‘‘(A) for the security category, $686,000,000,000 in new 

budget authority; and 

‘‘(B) for the nonsecurity category, $361,000,000,000 in 

new budget authority; 

‘‘(3) with respect to fiscal year 2014, for the discretionary 

category, $1,066,000,000,000 in new budget authority; 

‘‘(4) with respect to fiscal year 2015, for the discretionary 

category, $1,086,000,000,000 in new budget authority; 

‘‘(5) with respect to fiscal year 2016, for the discretionary 

category, $1,107,000,000,000 in new budget authority; 

‘‘(6) with respect to fiscal year 2017, for the discretionary 

category, $1,131,000,000,000 in new budget authority; 

‘‘(7) with respect to fiscal year 2018, for the discretionary 

category, $1,156,000,000,000 in new budget authority; 

‘‘(8) with respect to fiscal year 2019, for the discretionary 

category, $1,182,000,000,000 in new budget authority; 

‘‘(9) with respect to fiscal year 2020, for the discretionary 

category, $1,208,000,000,000 in new budget authority; and 

‘‘(10) with respect to fiscal year 2021, for the discretionary 

category, $1,234,000,000,000 in new budget authority; 

as adjusted in strict conformance with subsection (b).’’. 

SEC. 102. DEFINITIONS. 

Section 250(c) of the Balanced Budget and Emergency Deficit 

Control Act of 1985 is amended as follows: 

(1) Strike paragraph (4) and insert the following new paragraph: 

‘‘(4)(A) The term ‘nonsecurity category’ means all discretionary appropriations not included in the security category 

defined in subparagraph (B). 

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‘‘(B) The term ‘security category’ includes discretionary 

appropriations associated with agency budgets for the Department of Defense, the Department of Homeland Security, the 

Department of Veterans Affairs, the National Nuclear Security 

Administration, the intelligence community management 

account (95–0401–0–1–054), and all budget accounts in budget 

function 150 (international affairs). 

‘‘(C) The term ‘discretionary category’ includes all discretionary appropriations.’’. 

(2) In paragraph (8)(C), strike ‘‘the food stamp program’’ 

and insert ‘‘the Supplemental Nutrition Assistance Program’’. 

(3) Strike paragraph (14) and insert the following new 

paragraph: 

‘‘(14) The term ‘outyear’ means a fiscal year one or more 

years after the budget year.’’. 

(4) At the end, add the following new paragraphs: 

‘‘(20) The term ‘emergency’ means a situation that— 

‘‘(A) requires new budget authority and outlays (or 

new budget authority and the outlays flowing therefrom) 

for the prevention or mitigation of, or response to, loss 

of life or property, or a threat to national security; and 

‘‘(B) is unanticipated. 

‘‘(21) The term ‘unanticipated’ means that the underlying 

situation is— 

‘‘(A) sudden, which means quickly coming into being 

or not building up over time; 

‘‘(B) urgent, which means a pressing and compelling 

need requiring immediate action; 

‘‘(C) unforeseen, which means not predicted or anticipated as an emerging need; and 

‘‘(D) temporary, which means not of a permanent duration.’’. 

SEC. 103. REPORTS AND ORDERS. 

Section 254 of the Balanced Budget and Emergency Deficit 

Control Act of 1985 is amended as follows: 

(1) In subsection (c)(2), strike ‘‘2002’’ and insert ‘‘2021’’. 

(2) At the end of subsection (e), insert ‘‘This report shall 

also contain a preview estimate of the adjustment for disaster 

funding for the upcoming fiscal year.’’. 

(3) In subsection (f)(2)(A), strike ‘‘2002’’ and insert ‘‘2021’’; 

before the concluding period insert ‘‘, including a final estimate 

of the adjustment for disaster funding’’. 

SEC. 104. EXPIRATION. 

(a) REPEALER.—Section 275 of the Balanced Budget and Emergency Deficit Control Act of 1985 is repealed. 

(b) CONFORMING CHANGE.—Sections 252(d)(1), 254(c), 254(f)(3), 

and 254(i) of the Balanced Budget and Emergency Deficit Control 

Act of 1985 shall not apply to the Congressional Budget Office. 

SEC. 105. AMENDMENTS TO THE CONGRESSIONAL BUDGET AND 

IMPOUNDMENT CONTROL ACT OF 1974. 

(a) ADJUSTMENTS.—Section 314 of the Congressional Budget 

Act of 1974 is amended as follows: 

(1) Strike subsection (a) and insert the following: 

‘‘(a) ADJUSTMENTS.—After the reporting of a bill or joint resolution or the offering of an amendment thereto or the submission 

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of a conference report thereon, the chairman of the Committee 

on the Budget of the House of Representatives or the Senate may 

make appropriate budgetary adjustments of new budget authority 

and the outlays flowing therefrom in the same amount as required 

by section 251(b) of the Balanced Budget and Emergency Deficit 

Control Act of 1985.’’. 

(2) Strike subsections (b) and (e) and redesignate subsections (c) and (d) as subsections (b) and (c), respectively. 

(3) At the end, add the following new subsections: 

‘‘(d) EMERGENCIES IN THE HOUSE OF REPRESENTATIVES.— (1) 

In the House of Representatives, if a reported bill or joint resolution, 

or amendment thereto or conference report thereon, contains a 

provision providing new budget authority and outlays or reducing 

revenue, and a designation of such provision as an emergency 

requirement pursuant to 251(b)(2)(A) of the Balanced Budget and 

Emergency Deficit Control Act of 1985, the chair of the Committee 

on the Budget of the House of Representatives shall not count 

the budgetary effects of such provision for purposes of title III 

and title IV of the Congressional Budget Act of 1974 and the 

Rules of the House of Representatives. 

‘‘(2)(A) In the House of Representatives, if a reported bill or 

joint resolution, or amendment thereto or conference report thereon, 

contains a provision providing new budget authority and outlays 

or reducing revenue, and a designation of such provision as an 

emergency pursuant to paragraph (1), the chair of the Committee 

on the Budget shall not count the budgetary effects of such provision 

for purposes of this title and title IV and the Rules of the House 

of Representatives. 

‘‘(B) In the House of Representatives, a proposal to strike 

a designation under subparagraph (A) shall be excluded from an 

evaluation of budgetary effects for purposes of this title and title 

IV and the Rules of the House of Representatives. 

‘‘(C) An amendment offered under subparagraph (B) that also 

proposes to reduce each amount appropriated or otherwise made 

available by the pending measure that is not required to be appropriated or otherwise made available shall be in order at any point 

in the reading of the pending measure. 

‘‘(e) ENFORCEMENT OF DISCRETIONARY SPENDING CAPS.—It shall 

not be in order in the House of Representatives or the Senate 

to consider any bill, joint resolution, amendment, motion, or conference report that would cause the discretionary spending limits 

as set forth in section 251 of the Balanced Budget and Emergency 

Deficit Control Act to be exceeded.’’. 

(b) DEFINITIONS.—Section 3 of the Congressional Budget and 

Impoundment Control Act of 1974 is amended by adding at the 

end the following new paragraph: 

‘‘(11) The terms ‘emergency’ and ‘unanticipated’ have the 

meanings given to such terms in section 250(c) of the Balanced 

Budget and Emergency Deficit Control Act of 1985.’’. 

(c) APPEALS FOR DISCRETIONARY CAPS.—Section 904(c)(2) of 

the Congressional Budget Act of 1974 is amended by striking ‘‘and 

312(c)’’ and inserting ‘‘312(c), and 314(e)’’. 

SEC. 106. SENATE BUDGET ENFORCEMENT. 

(a) IN GENERAL.— 

(1) For the purpose of enforcing the Congressional Budget 

Act of 1974 through April 15, 2012, including section 300 of 

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that Act, and enforcing budgetary points of order in prior 

concurrent resolutions on the budget, the allocations, aggregates, and levels set in subsection (b)(1) shall apply in the 

Senate in the same manner as for a concurrent resolution 

on the budget for fiscal year 2012 with appropriate budgetary 

levels for fiscal years 2011 and 2013 through 2021. 

(2) For the purpose of enforcing the Congressional Budget 

Act of 1974 after April 15, 2012, including section 300 of that 

Act, and enforcing budgetary points of order in prior concurrent 

resolutions on the budget, the allocations, aggregates, and levels 

set in subsection (b)(2) shall apply in the Senate in the same 

manner as for a concurrent resolution on the budget for fiscal 

year 2013 with appropriate budgetary levels for fiscal years 

2012 and 2014 through 2022. 

(b) COMMITTEE ALLOCATIONS, AGGREGATES, AND LEVELS.— 

(1) As soon as practicable after the date of enactment 

of this section, the Chairman of the Committee on the Budget 

shall file— 

(A) for the Committee on Appropriations, committee 

allocations for fiscal years 2011 and 2012 consistent with 

the discretionary spending limits set forth in this Act for 

the purpose of enforcing section 302 of the Congressional 

Budget Act of 1974; 

(B) for all committees other than the Committee on 

Appropriations, committee allocations for fiscal years 2011, 

2012, 2012 through 2016, and 2012 through 2021 consistent 

with the Congressional Budget Office’s March 2011 baseline 

adjusted to account for the budgetary effects of this Act 

and legislation enacted prior to this Act but not included 

in the Congressional Budget Office’s March 2011 baseline, 

for the purpose of enforcing section 302 of the Congressional 

Budget Act of 1974; 

(C) aggregate spending levels for fiscal years 2011 

and 2012 and aggregate revenue levels for fiscal years 

2011, 2012, 2012 through 2016, 2012 through 2021 consistent with the Congressional Budget Office’s March 2011 

baseline adjusted to account for the budgetary effects of 

this Act and legislation enacted prior to this Act but not 

included in the Congressional Budget Office’s March 2011 

baseline, and the discretionary spending limits set forth 

in this Act for the purpose of enforcing section 311 of 

the Congressional Budget Act of 1974; and 

(D) levels of Social Security revenues and outlays for 

fiscal years 2011, 2012, 2012 through 2016, and 2012 

through 2021 consistent with the Congressional Budget 

Office’s March 2011 baseline adjusted to account for the 

budgetary effects of this Act and legislation enacted prior 

to this Act but not included in the Congressional Budget 

Office’s March 2011 baseline, for the purpose of enforcing 

sections 302 and 311 of the Congressional Budget Act of 

1974. 

(2) Not later than April 15, 2012, the Chairman of the 

Committee on the Budget shall file— 

(A) for the Committee on Appropriations, committee 

allocations for fiscal years 2012 and 2013 consistent with 

the discretionary spending limits set forth in this Act for 

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the purpose of enforcing section 302 of the Congressional 

Budget Act of 1974; 

(B) for all committees other than the Committee on 

Appropriations, committee allocations for fiscal years 2012, 

2013, 2013 through 2017, and 2013 through 2022 consistent 

with the Congressional Budget Office’s March 2012 baseline 

for the purpose of enforcing section 302 of the Congressional 

Budget Act of 1974; 

(C) aggregate spending levels for fiscal years 2012 

and 2013 and aggregate revenue levels for fiscal years 

2012, 2013, 2013–2017, and 2013–2022 consistent with the 

Congressional Budget Office’s March 2012 baseline and 

the discretionary spending limits set forth in this Act for 

the purpose of enforcing section 311 of the Congressional 

Budget Act of 1974; and 

(D) levels of Social Security revenues and outlays for 

fiscal years 2012 and 2013, 2013–2017, and 2013–2022 

consistent with the Congressional Budget Office’s March 

2012 baseline budget for the purpose of enforcing sections 

302 and 311 of the Congressional Budget Act of 1974. 

(c) SENATE PAY-AS-YOU-GO SCORECARD.— 

(1) Effective on the date of enactment of this section, for 

the purpose of enforcing section 201 of S. Con. Res. 21 (110th 

Congress), the Chairman of the Senate Committee on the 

Budget shall reduce any balances of direct spending and revenues for any fiscal year to 0 (zero). 

(2) Not later than April 15, 2012, for the purpose of 

enforcing section 201 of S. Con. Res. 21 (110th Congress), 

the Chairman of the Senate Committee on the Budget shall 

reduce any balances of direct spending and revenues for any 

fiscal year to 0 (zero). 

(3) Upon resetting the Senate paygo scorecard pursuant 

to paragraph (2), the Chairman shall publish a notification 

of such action in the Congressional Record. 

(d) FURTHER ADJUSTMENTS.— 

(1) The Chairman of the Committee on the Budget of 

the Senate may revise any allocations, aggregates, or levels 

set pursuant to this section to account for any subsequent 

adjustments to discretionary spending limits made pursuant 

to this Act. 

(2) With respect to any allocations, aggregates, or levels 

set or adjustments made pursuant to this section, sections 

412 through 414 of S. Con. Res. 13 (111th Congress) shall 

remain in effect. 

(e) EXPIRATION.— 

(1) Subsections (a)(1), (b)(1), and (c)(1) shall expire if a 

concurrent resolution on the budget for fiscal year 2012 is 

agreed to by the Senate and House of Representatives pursuant 

to section 301 of the Congressional Budget Act of 1974. 

(2) Subsections (a)(2), (b)(2), and (c)(2) shall expire if a 

concurrent resolution on the budget for fiscal year 2013 is 

agreed to by the Senate and House of Representatives pursuant 

to section 301 of the Congressional Budget Act of 1974. 

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TITLE II—VOTE ON THE BALANCED 

BUDGET AMENDMENT 

SEC. 201. VOTE ON THE BALANCED BUDGET AMENDMENT. 

After September 30, 2011, and not later than December 31, 

2011, the House of Representatives and Senate, respectively, shall 

vote on passage of a joint resolution, the title of which is as 

follows: ‘‘Joint resolution proposing a balanced budget amendment 

to the Constitution of the United States.’’. 

SEC. 202. CONSIDERATION BY THE OTHER HOUSE. 

(a) HOUSE CONSIDERATION.— (1) REFERRAL.—If the House receives a joint resolution 

described in section 201 from the Senate, such joint resolution 

shall be referred to the Committee on the Judiciary. If the 

committee fails to report the joint resolution within five legislative days, it shall be in order to move that the House discharge 

the committee from further consideration of the joint resolution. 

Such a motion shall not be in order after the House has disposed 

of a motion to discharge the joint resolution. The previous 

question shall be considered as ordered on the motion to its 

adoption without intervening motion except twenty minutes 

of debate equally divided and controlled by the proponent and 

an opponent. If such a motion is adopted, the House shall 

proceed immediately to consider the joint resolution in accordance with paragraph (3). A motion to reconsider the vote by 

which the motion is disposed of shall not be in order. 

(2) PROCEEDING TO CONSIDERATION.—After the joint resolution has been referred to the appropriate calendar or the committee has been discharged (other than by motion) from its 

consideration, it shall be in order to move to proceed to consider 

the joint resolution in the House. Such a motion shall not 

be in order after the House has disposed of a motion to proceed 

with respect to the joint resolution. The previous question shall 

be considered as ordered on the motion to its adoption without 

intervening motion. A motion to reconsider the vote by which 

the motion is disposed of shall not be in order. 

(3) CONSIDERATION.—The joint resolution shall be considered as read. All points of order against the joint resolution 

and against its consideration are waived. The previous question 

shall be considered as ordered on the joint resolution to its 

passage without intervening motion except two hours of debate 

equally divided and controlled by the proponent and an opponent and one motion to limit debate on the joint resolution. 

A motion to reconsider the vote on passage of the joint resolution shall not be in order. 

(b) SENATE CONSIDERATION.—(1) If the Senate receives a joint 

resolution described in section 201 from the House of Representatives, such joint resolution shall be referred to the appropriate 

committee of the Senate. If such committee has not reported the 

joint resolution at the close of the fifth session day after its receipt 

by the Senate, such committee shall be automatically discharged 

from further consideration of the joint resolution and it shall be 

placed on the appropriate calendar. 

(2) Consideration of the joint resolution and on all debatable 

motions and appeals in connection therewith, shall be limited to 

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not more than 20 hours, which shall be divided equally between 

the majority and minority leaders or their designees. A motion 

further to limit debate is in order and not debatable. An amendment 

to, or a motion to postpone, or a motion to proceed to the consideration of other business, or a motion to recommit the joint resolution 

is not in order. Any debatable motion or appeal is debatable for 

not to exceed 1 hour, to be divided equally between those favoring 

and those opposing the motion or appeal. All time used for consideration of the joint resolution, including time used for quorum calls 

and voting, shall be counted against the total 20 hours of consideration. 

(3) If the Senate has voted to proceed to a joint resolution, 

the vote on passage of the joint resolution shall be taken on or 

before the close of the seventh session day after such joint resolution 

has been reported or discharged or immediately following the 

conclusion of consideration of the joint resolution, and a single 

quorum call at the conclusion of the debate if requested in accordance with the rules of the Senate. 

TITLE III—DEBT CEILING DISAPPROVAL 

PROCESS 

SEC. 301. DEBT CEILING DISAPPROVAL PROCESS. 

(a) IN GENERAL.—Subchapter I of chapter 31 of subtitle III 

of title 31, United States Code, is amended— 

(1) in section 3101(b), by striking ‘‘or otherwise’’ and 

inserting ‘‘or as provided by section 3101A or otherwise’’; and 

(2) by inserting after section 3101 the following: 

‘‘§ 3101A. Presidential modification of the debt ceiling 

‘‘(a) IN GENERAL.— ‘‘(1) $900 BILLION.— ‘‘(A) CERTIFICATION.—If, not later than December 31, 

2011, the President submits a written certification to Congress that the President has determined that the debt 

subject to limit is within $100,000,000,000 of the limit 

in section 3101(b) and that further borrowing is required 

to meet existing commitments, the Secretary of the 

Treasury may exercise authority to borrow an additional 

$900,000,000,000, subject to the enactment of a joint resolution of disapproval enacted pursuant to this section. Upon 

submission of such certification, the limit on debt provided 

in section 3101(b) (referred to in this section as the ‘debt 

limit’) is increased by $400,000,000,000. 

‘‘(B) RESOLUTION OF DISAPPROVAL.—Congress may consider a joint resolution of disapproval of the authority 

under subparagraph (A) as provided in subsections (b) 

through (f). The joint resolution of disapproval considered 

under this section shall contain only the language provided 

in subsection (b)(2). If the time for disapproval has lapsed 

without enactment of a joint resolution of disapproval under 

this section, the debt limit is increased by an additional 

$500,000,000,000. 

‘‘(2) ADDITIONAL AMOUNT.— 

‘‘(A) CERTIFICATION.—If, after the debt limit is 

increased by $900,000,000,000 under paragraph (1), the 

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President submits a written certification to Congress that 

the President has determined that the debt subject to limit 

is within $100,000,000,000 of the limit in section 3101(b) 

and that further borrowing is required to meet existing 

commitments, the Secretary of the Treasury may, subject 

to the enactment of a joint resolution of disapproval enacted 

pursuant to this section, exercise authority to borrow an 

additional amount equal to— 

‘‘(i) $1,200,000,000,000, unless clause (ii) or (iii) 

applies; 

‘‘(ii) $1,500,000,000,000 if the Archivist of the 

United States has submitted to the States for their 

ratification a proposed amendment to the Constitution 

of the United States pursuant to a joint resolution 

entitled ‘Joint resolution proposing a balanced budget 

amendment to the Constitution of the United States’; 

or 

‘‘(iii) if a joint committee bill to achieve an amount 

greater than $1,200,000,000,000 in deficit reduction 

as provided in section 401(b)(3)(B)(i)(II) of the Budget 

Control Act of 2011 is enacted, an amount equal to 

the amount of that deficit reduction, but not greater 

than $1,500,000,000,000, unless clause (ii) applies. 

‘‘(B) RESOLUTION OF DISAPPROVAL.—Congress may consider a joint resolution of disapproval of the authority 

under subparagraph (A) as provided in subsections (b) 

through (f). The joint resolution of disapproval considered 

under this section shall contain only the language provided 

in subsection (b)(2). If the time for disapproval has lapsed 

without enactment of a joint resolution of disapproval under 

this section, the debt limit is increased by the amount 

authorized under subparagraph (A). 

‘‘(b) JOINT RESOLUTION OF DISAPPROVAL.— 

‘‘(1) IN GENERAL.—Except for the $400,000,000,000 increase 

in the debt limit provided by subsection (a)(1)(A), the debt 

limit may not be raised under this section if, within 50 calendar 

days after the date on which Congress receives a certification 

described in subsection (a)(1) or within 15 calendar days after 

Congress receives the certification described in subsection (a)(2) 

(regardless of whether Congress is in session), there is enacted 

into law a joint resolution disapproving the President’s exercise 

of authority with respect to such additional amount. 

‘‘(2) CONTENTS OF JOINT RESOLUTION.—For the purpose of 

this section, the term ‘joint resolution’ means only a joint resolution— 

‘‘(A)(i) for the certification described in subsection 

(a)(1), that is introduced on September 6, 7, 8, or 9, 2011 

(or, if the Senate was not in session, the next calendar 

day on which the Senate is in session); and 

‘‘(ii) for the certification described in subsection (a)(2), 

that is introduced between the date the certification is 

received and 3 calendar days after that date; 

‘‘(B) which does not have a preamble; 

‘‘(C) the title of which is only as follows: ‘Joint resolution relating to the disapproval of the President’s exercise 

of authority to increase the debt limit, as submitted under 

section 3101A of title 31, United States Code, on 

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llllll’ (with the blank containing the date of such 

submission); and 

‘‘(D) the matter after the resolving clause of which 

is only as follows: ‘That Congress disapproves of the President’s exercise of authority to increase the debt limit, as 

exercised pursuant to the certification under section 

3101A(a) of title 31, United States Code.’. 

‘‘(c) EXPEDITED CONSIDERATION IN HOUSE OF REPRESENTATIVES.— 

‘‘(1) RECONVENING.—Upon receipt of a certification 

described in subsection (a)(2), the Speaker, if the House would 

otherwise be adjourned, shall notify the Members of the House 

that, pursuant to this section, the House shall convene not 

later than the second calendar day after receipt of such certification. 

‘‘(2) REPORTING AND DISCHARGE.—Any committee of the 

House of Representatives to which a joint resolution is referred 

shall report it to the House without amendment not later 

than 5 calendar days after the date of introduction of a joint 

resolution described in subsection (a). If a committee fails to 

report the joint resolution within that period, the committee 

shall be discharged from further consideration of the joint resolution and the joint resolution shall be referred to the appropriate calendar. 

‘‘(3) PROCEEDING TO CONSIDERATION.—After each committee 

authorized to consider a joint resolution reports it to the House 

or has been discharged from its consideration, it shall be in 

order, not later than the sixth day after introduction of a 

joint resolution under subsection (a), to move to proceed to 

consider the joint resolution in the House. All points of order 

against the motion are waived. Such a motion shall not be 

in order after the House has disposed of a motion to proceed 

on a joint resolution addressing a particular submission. The 

previous question shall be considered as ordered on the motion 

to its adoption without intervening motion. The motion shall 

not be debatable. A motion to reconsider the vote by which 

the motion is disposed of shall not be in order. 

‘‘(4) CONSIDERATION.—The joint resolution shall be considered as read. All points of order against the joint resolution 

and against its consideration are waived. The previous question 

shall be considered as ordered on the joint resolution to its 

passage without intervening motion except two hours of debate 

equally divided and controlled by the proponent and an opponent. A motion to reconsider the vote on passage of the joint 

resolution shall not be in order. 

‘‘(d) EXPEDITED PROCEDURE IN SENATE.— 

‘‘(1) RECONVENING.—Upon receipt of a certification under 

subsection (a)(2), if the Senate has adjourned or recessed for 

more than 2 days, the majority leader of the Senate, after 

consultation with the minority leader of the Senate, shall notify 

the Members of the Senate that, pursuant to this section, 

the Senate shall convene not later than the second calendar 

day after receipt of such message. 

‘‘(2) PLACEMENT ON CALENDAR.—Upon introduction in the 

Senate, the joint resolution shall be immediately placed on 

the calendar. 

‘‘(3) FLOOR CONSIDERATION.— 

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‘‘(A) IN GENERAL.—Notwithstanding Rule XXII of the 

Standing Rules of the Senate, it is in order at any time 

during the period beginning on the day after the date 

on which Congress receives a certification under subsection 

(a) and, for the certification described in subsection (a)(1), 

ending on September 14, 2011, and for the certification 

described in subsection (a)(2), on the 6th day after the 

date on which Congress receives a certification under subsection (a) (even though a previous motion to the same 

effect has been disagreed to) to move to proceed to the 

consideration of the joint resolution, and all points of order 

against the joint resolution (and against consideration of 

the joint resolution) are waived. The motion to proceed 

is not debatable. The motion is not subject to a motion 

to postpone. A motion to reconsider the vote by which 

the motion is agreed to or disagreed to shall not be in 

order. If a motion to proceed to the consideration of the 

resolution is agreed to, the joint resolution shall remain 

the unfinished business until disposed of. 

‘‘(B) CONSIDERATION.—Consideration of the joint resolution, and on all debatable motions and appeals in connection therewith, shall be limited to not more than 10 hours, 

which shall be divided equally between the majority and 

minority leaders or their designees. A motion further to 

limit debate is in order and not debatable. An amendment 

to, or a motion to postpone, or a motion to proceed to 

the consideration of other business, or a motion to recommit 

the joint resolution is not in order. 

‘‘(C) VOTE ON PASSAGE.—If the Senate has voted to 

proceed to a joint resolution, the vote on passage of the 

joint resolution shall occur immediately following the 

conclusion of consideration of the joint resolution, and a 

single quorum call at the conclusion of the debate if 

requested in accordance with the rules of the Senate. 

‘‘(D) RULINGS OF THE CHAIR ON PROCEDURE.—Appeals 

from the decisions of the Chair relating to the application 

of the rules of the Senate, as the case may be, to the 

procedure relating to a joint resolution shall be decided 

without debate. 

‘‘(e) AMENDMENT NOT IN ORDER.—A joint resolution of disapproval considered pursuant to this section shall not be subject 

to amendment in either the House of Representatives or the Senate. 

‘‘(f) COORDINATION WITH ACTION BY OTHER HOUSE.— 

‘‘(1) IN GENERAL.—If, before passing the joint resolution, 

one House receives from the other a joint resolution— 

‘‘(A) the joint resolution of the other House shall not 

be referred to a committee; and 

‘‘(B) the procedure in the receiving House shall be 

the same as if no joint resolution had been received from 

the other House until the vote on passage, when the joint 

resolution received from the other House shall supplant 

the joint resolution of the receiving House. 

‘‘(2) TREATMENT OF JOINT RESOLUTION OF OTHER HOUSE.— 

If the Senate fails to introduce or consider a joint resolution 

under this section, the joint resolution of the House shall be 

entitled to expedited floor procedures under this section. 

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‘‘(3) TREATMENT OF COMPANION MEASURES.—If, following 

passage of the joint resolution in the Senate, the Senate then 

receives the companion measure from the House of Representatives, the companion measure shall not be debatable. 

‘‘(4) CONSIDERATION AFTER PASSAGE.—(A) If Congress 

passes a joint resolution, the period beginning on the date 

the President is presented with the joint resolution and ending 

on the date the President signs, allows to become law without 

his signature, or vetoes and returns the joint resolution (but 

excluding days when either House is not in session) shall be 

disregarded in computing the appropriate calendar day period 

described in subsection (b)(1). 

‘‘(B) Debate on a veto message in the Senate under this 

section shall be 1 hour equally divided between the majority 

and minority leaders or their designees. 

‘‘(5) VETO OVERRIDE.—If within the appropriate calendar 

day period described in subsection (b)(1), Congress overrides 

a veto of the joint resolution with respect to authority exercised 

pursuant to paragraph (1) or (2) of subsection (a), the limit 

on debt provided in section 3101(b) shall not be raised, except 

for the $400,000,000,000 increase in the limit provided by subsection (a)(1)(A). 

‘‘(6) SEQUESTRATION.—(A) If within the 50-calendar day 

period described in subsection (b)(1), the President signs the 

joint resolution, the President allows the joint resolution to 

become law without his signature, or Congress overrides a 

veto of the joint resolution with respect to authority exercised 

pursuant to paragraph (1) of subsection (a), there shall be 

a sequestration to reduce spending by $400,000,000,000. OMB 

shall implement the sequestration forthwith. 

‘‘(B) OMB shall implement each half of such sequestration 

in accordance with section 255, section 256, and subsections 

(c), (d), (e), and (f) of section 253 of the Balanced Budget 

and Emergency Deficit Control Act of 1985, and for the purpose 

of such implementation the term ‘excess deficit’ means the 

amount specified in subparagraph (A). 

‘‘(g) RULES OF HOUSE OF REPRESENTATIVES AND SENATE.—This 

subsection and subsections (b), (c), (d), (e), and (f) (other than 

paragraph (6)) are enacted by Congress— 

‘‘(1) as an exercise of the rulemaking power of the Senate 

and House of Representatives, respectively, and as such it 

is deemed a part of the rules of each House, respectively, 

but applicable only with respect to the procedure to be followed 

in that House in the case of a joint resolution, and it supersedes 

other rules only to the extent that it is inconsistent with such 

rules; and 

‘‘(2) with full recognition of the constitutional right of either 

House to change the rules (so far as relating to the procedure 

of that House) at any time, in the same manner, and to the 

same extent as in the case of any other rule of that House.’’. 

(b) CONFORMING AMENDMENT.—The table of sections for chapter 

31 of title 31, United States Code, is amended by inserting after 

the item relating to section 3101 the following new item: 

‘‘3101A. Presidential modification of the debt ceiling.’’. 

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SEC. 302. ENFORCEMENT OF BUDGET GOAL. 

(a) IN GENERAL.—The Balanced Budget and Emergency Deficit 

Control Act of 1985 is amended by inserting after section 251 

the following new section: 

‘‘SEC. 251A. ENFORCEMENT OF BUDGET GOAL. 

‘‘Unless a joint committee bill achieving an amount greater 

than $1,200,000,000,000 in deficit reduction as provided in section 

401(b)(3)(B)(i)(II) of the Budget Control Act of 2011 is enacted 

by January 15, 2012, the discretionary spending limits listed in 

section 251(c) shall be revised, and discretionary appropriations 

and direct spending shall be reduced, as follows: 

‘‘(1) REVISED SECURITY CATEGORY; REVISED NONSECURITY

CATEGORY.—(A) The term ‘revised security category’ means 

discretionary appropriations in budget function 050. 

‘‘(B) The term ‘revised nonsecurity category’ means discretionary appropriations other than in budget function 050. 

‘‘(2) REVISED DISCRETIONARY SPENDING LIMITS.—The discretionary spending limits for fiscal years 2013 through 2021 

under section 251(c) shall be replaced with the following: 

‘‘(A) For fiscal year 2013— 

‘‘(i) for the security category, $546,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $501,000,000,000 

in budget authority. 

‘‘(B) For fiscal year 2014— 

‘‘(i) for the security category, $556,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $510,000,000,000 

in budget authority. 

‘‘(C) For fiscal year 2015— 

‘‘(i) for the security category, $566,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $520,000,000,000 

in budget authority. 

‘‘(D) For fiscal year 2016— 

‘‘(i) for the security category, $577,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $530,000,000,000 

in budget authority. 

‘‘(E) For fiscal year 2017— 

‘‘(i) for the security category, $590,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $541,000,000,000 

in budget authority. 

‘‘(F) For fiscal year 2018— 

‘‘(i) for the security category, $603,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $553,000,000,000 

in budget authority. 

‘‘(G) For fiscal year 2019— 

‘‘(i) for the security category, $616,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $566,000,000,000 

in budget authority. 

‘‘(H) For fiscal year 2020— 

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‘‘(i) for the security category, $630,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $578,000,000,000 

in budget authority. 

‘‘(I) For fiscal year 2021— 

‘‘(i) for the security category, $644,000,000,000 in 

budget authority; and 

‘‘(ii) for the nonsecurity category, $590,000,000,000 

in budget authority. 

‘‘(3) CALCULATION OF TOTAL DEFICIT REDUCTION.—OMB 

shall calculate the amount of the deficit reduction required 

by this section for each of fiscal years 2013 through 2021 

by— 

‘‘(A) starting with $1,200,000,000,000; 

‘‘(B) subtracting the amount of deficit reduction 

achieved by the enactment of a joint committee bill, as 

provided in section 401(b)(3)(B)(i)(II) of the Budget Control 

Act of 2011; 

‘‘(C) reducing the difference by 18 percent to account 

for debt service; and 

‘‘(D) dividing the result by 9. 

‘‘(4) ALLOCATION TO FUNCTIONS.—On January 2, 2013, for 

fiscal year 2013, and in its sequestration preview report for 

fiscal years 2014 through 2021 pursuant to section 254(c), OMB 

shall allocate half of the total reduction calculated pursuant 

to paragraph (3) for that year to discretionary appropriations 

and direct spending accounts within function 050 (defense function) and half to accounts in all other functions (nondefense 

functions). 

‘‘(5) DEFENSE FUNCTION REDUCTION.—OMB shall calculate 

the reductions to discretionary appropriations and direct 

spending for each of fiscal years 2013 through 2021 for defense 

function spending as follows: 

‘‘(A) DISCRETIONARY.—OMB shall calculate the reduction to discretionary appropriations by— 

‘‘(i) taking the total reduction for the defense function allocated for that year under paragraph (4); 

‘‘(ii) multiplying by the discretionary spending 

limit for the revised security category for that year; 

and 

‘‘(iii) dividing by the sum of the discretionary 

spending limit for the security category and OMB’s 

baseline estimate of nonexempt outlays for direct 

spending programs within the defense function for that 

year. 

‘‘(B) DIRECT SPENDING.—OMB shall calculate the 

reduction to direct spending by taking the total reduction 

for the defense function required for that year under paragraph (4) and subtracting the discretionary reduction calculated pursuant to subparagraph (A). 

‘‘(6) NONDEFENSE FUNCTION REDUCTION.—OMB shall calculate the reduction to discretionary appropriations and to 

direct spending for each of fiscal years 2013 through 2021 

for programs in nondefense functions as follows: 

‘‘(A) DISCRETIONARY.—OMB shall calculate the reduction to discretionary appropriations by— 

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‘‘(i) taking the total reduction for nondefense functions allocated for that year under paragraph (4); 

‘‘(ii) multiplying by the discretionary spending 

limit for the revised nonsecurity category for that year; 

and 

‘‘(iii) dividing by the sum of the discretionary 

spending limit for the revised nonsecurity category 

and OMB’s baseline estimate of nonexempt outlays 

for direct spending programs in nondefense functions 

for that year. 

‘‘(B) DIRECT SPENDING.—OMB shall calculate the 

reduction to direct spending programs by taking the total 

reduction for nondefense functions required for that year 

under paragraph (4) and subtracting the discretionary 

reduction calculated pursuant to subparagraph (A). 

‘‘(7) IMPLEMENTING DISCRETIONARY REDUCTIONS.— 

‘‘(A) FISCAL YEAR 2013.—On January 2, 2013, for fiscal 

year 2013, OMB shall calculate and the President shall 

order a sequestration, effective upon issuance and under 

the procedures set forth in section 253(f), to reduce each 

account within the security category or nonsecurity category by a dollar amount calculated by multiplying the 

baseline level of budgetary resources in that account at 

that time by a uniform percentage necessary to achieve— 

‘‘(i) for the revised security category, an amount 

equal to the defense function discretionary reduction 

calculated pursuant to paragraph (5); and 

‘‘(ii) for the revised nonsecurity category, an 

amount equal to the nondefense function discretionary 

reduction calculated pursuant to paragraph (6). 

‘‘(B) FISCAL YEARS 2014–2021.—On the date of the 

submission of its sequestration preview report for fiscal 

years 2014 through 2021 pursuant to section 254(c) for 

each of fiscal years 2014 through 2021, OMB shall reduce 

the discretionary spending limit— 

‘‘(i) for the revised security category by the amount 

of the defense function discretionary reduction calculated pursuant to paragraph (5); and 

‘‘(ii) for the revised nonsecurity category by the 

amount of the nondefense function discretionary reduction calculated pursuant to paragraph (6). 

‘‘(8) IMPLEMENTING DIRECT SPENDING REDUCTIONS.—On the 

date specified in paragraph (4) during each applicable year, 

OMB shall prepare and the President shall order a sequestration, effective upon issuance, of nonexempt direct spending 

to achieve the direct spending reduction calculated pursuant 

to paragraphs (5) and (6). When implementing the sequestration 

of direct spending pursuant to this paragraph, OMB shall follow 

the procedures specified in section 6 of the Statutory PayAs-You-Go Act of 2010, the exemptions specified in section 

255, and the special rules specified in section 256, except that 

the percentage reduction for the Medicare programs specified 

in section 256(d) shall not be more than 2 percent for a fiscal 

year. 

‘‘(9) ADJUSTMENT FOR MEDICARE.—If the percentage reduction for the Medicare programs would exceed 2 percent for 

a fiscal year in the absence of paragraph (8), OMB shall 

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increase the reduction for all other discretionary appropriations 

and direct spending under paragraph (6) by a uniform percentage to a level sufficient to achieve the reduction required by 

paragraph (6) in the non-defense function. 

‘‘(10) IMPLEMENTATION OF REDUCTIONS.—Any reductions 

imposed under this section shall be implemented in accordance 

with section 256(k). 

‘‘(11) REPORT.—On the dates specified in paragraph (4), 

OMB shall submit a report to Congress containing information 

about the calculations required under this section, the adjusted 

discretionary spending limits, a listing of the reductions 

required for each nonexempt direct spending account, and any 

other data and explanations that enhance public understanding 

of this title and actions taken under it.’’. 

(b) CONFORMING AMENDMENT.—The table of contents set forth 

in section 250(a) of the Balanced Budget and Emergency Deficit 

Control Act of 1985 is amended by inserting after the item relating 

to section 251 the following: 

‘‘Sec. 251A. Enforcement of budget goal.’’. 

TITLE IV—JOINT SELECT COMMITTEE 

ON DEFICIT REDUCTION 

SEC. 401. ESTABLISHMENT OF JOINT SELECT COMMITTEE. 

(a) DEFINITIONS.—In this title: 

(1) JOINT COMMITTEE.—The term ‘‘joint committee’’ means 

the Joint Select Committee on Deficit Reduction established 

under subsection (b)(1). 

(2) JOINT COMMITTEE BILL.—The term ‘‘joint committee bill’’ 

means a bill consisting of the proposed legislative language 

of the joint committee recommended under subsection (b)(3)(B) 

and introduced under section 402(a). 

(b) ESTABLISHMENT OF JOINT SELECT COMMITTEE.— 

(1) ESTABLISHMENT.—There is established a joint select 

committee of Congress to be known as the ‘‘Joint Select Committee on Deficit Reduction’’. 

(2) GOAL.—The goal of the joint committee shall be to 

reduce the deficit by at least $1,500,000,000,000 over the period 

of fiscal years 2012 to 2021. 

(3) DUTIES.— 

(A) IN GENERAL.— 

(i) IMPROVING THE SHORT-TERM AND LONG-TERM

FISCAL IMBALANCE.—The joint committee shall provide 

recommendations and legislative language that will 

significantly improve the short-term and long-term 

fiscal imbalance of the Federal Government. 

(ii) RECOMMENDATIONS OF COMMITTEES.—Not later 

than October 14, 2011, each committee of the House 

of Representatives and the Senate may transmit to 

the joint committee its recommendations for changes 

in law to reduce the deficit consistent with the goal 

described in paragraph (2) for the joint committee’s 

consideration. 

(B) REPORT, RECOMMENDATIONS, AND LEGISLATIVE LANGUAGE.— 

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(i) IN GENERAL.—Not later than November 23, 

2011, the joint committee shall vote on— 

(I) a report that contains a detailed statement 

of the findings, conclusions, and recommendations 

of the joint committee and the estimate of the 

Congressional Budget Office required by paragraph (5)(D)(ii); and 

(II) proposed legislative language to carry out 

such recommendations as described in subclause 

(I), which shall include a statement of the deficit 

reduction achieved by the legislation over the 

period of fiscal years 2012 to 2021. 

Any change to the Rules of the House of Representatives or the Standing Rules of the Senate included 

in the report or legislative language shall be considered 

to be merely advisory. 

(ii) APPROVAL OF REPORT AND LEGISLATIVE LANGUAGE.—The report of the joint committee and the 

proposed legislative language described in clause (i) 

shall require the approval of a majority of the members 

of the joint committee. 

(iii) ADDITIONAL VIEWS.—A member of the joint 

committee who gives notice of an intention to file 

supplemental, minority, or additional views at the time 

of final joint committee vote on the approval of the 

report and legislative language under clause (ii) shall 

be entitled to 3 calendar days in which to file such 

views in writing with the staff director of the joint 

committee. Such views shall then be included in the 

joint committee report and printed in the same volume, 

or part thereof, and their inclusion shall be noted 

on the cover of the report. In the absence of timely 

notice, the joint committee report may be printed and 

transmitted immediately without such views. 

(iv) TRANSMISSION OF REPORT AND LEGISLATIVE

LANGUAGE.—If the report and legislative language are 

approved by the joint committee pursuant to clause 

(ii), then not later than December 2, 2011, the joint 

committee shall submit the joint committee report and 

legislative language described in clause (i) to the President, the Vice President, the Speaker of the House 

of Representatives, and the majority and minority 

Leaders of each House of Congress. 

(v) REPORT AND LEGISLATIVE LANGUAGE TO BE

MADE PUBLIC.—Upon the approval or disapproval of 

the joint committee report and legislative language 

pursuant to clause (ii), the joint committee shall 

promptly make the full report and legislative language, 

and a record of the vote, available to the public. 

(4) MEMBERSHIP.— 

(A) IN GENERAL.—The joint committee shall be composed of 12 members appointed pursuant to subparagraph 

(B). 

(B) APPOINTMENT.—Members of the joint committee 

shall be appointed as follows: 

(i) The majority leader of the Senate shall appoint 

three members from among Members of the Senate. 

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(ii) The minority leader of the Senate shall appoint 

three members from among Members of the Senate. 

(iii) The Speaker of the House of Representatives 

shall appoint three members from among Members 

of the House of Representatives. 

(iv) The minority leader of the House of Representatives shall appoint three members from among Members of the House of Representatives. 

(C) CO-CHAIRS.— 

(i) IN GENERAL.—There shall be two Co-Chairs of 

the joint committee. The majority leader of the Senate 

shall appoint one Co-Chair from among the members 

of the joint committee. The Speaker of the House of 

Representatives shall appoint the second Co-Chair 

from among the members of the joint committee. The 

Co-Chairs shall be appointed not later than 14 calendar 

days after the date of enactment of this Act. 

(ii) STAFF DIRECTOR.—The Co-Chairs, acting 

jointly, shall hire the staff director of the joint committee. 

(D) DATE.—Members of the joint committee shall be 

appointed not later than 14 calendar days after the date 

of enactment of this Act. 

(E) PERIOD OF APPOINTMENT.—Members shall be 

appointed for the life of the joint committee. Any vacancy 

in the joint committee shall not affect its powers, but 

shall be filled not later than 14 calendar days after the 

date on which the vacancy occurs, in the same manner 

as the original designation was made. If a member of 

the joint committee ceases to be a Member of the House 

of Representatives or the Senate, as the case may be, 

the member is no longer a member of the joint committee 

and a vacancy shall exist. 

(5) ADMINISTRATION.— 

(A) IN GENERAL.—To enable the joint committee to 

exercise its powers, functions, and duties, there are authorized to be disbursed by the Senate the actual and necessary 

expenses of the joint committee approved by the co-chairs, 

subject to the rules and regulations of the Senate. 

(B) EXPENSES.—In carrying out its functions, the joint 

committee is authorized to incur expenses in the same 

manner and under the same conditions as the Joint Economic Committee is authorized by section 11 of Public 

Law 79–304 (15 U.S.C. 1024 (d)). 

(C) QUORUM.—Seven members of the joint committee 

shall constitute a quorum for purposes of voting, meeting, 

and holding hearings. 

(D) VOTING.— 

(i) PROXY VOTING.—No proxy voting shall be 

allowed on behalf of the members of the joint committee. 

(ii) CONGRESSIONAL BUDGET OFFICE ESTIMATES.— 

The Congressional Budget Office shall provide estimates of the legislation (as described in paragraph 

(3)(B)) in accordance with sections 308(a) and 201(f) 

of the Congressional Budget Act of 1974 (2 U.S.C. 

639(a) and 601(f))(including estimates of the effect of 

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interest payment on the debt). In addition, the 

Congressional Budget Office shall provide information 

on the budgetary effect of the legislation beyond the 

year 2021. The joint committee may not vote on any 

version of the report, recommendations, or legislative 

language unless such estimates are available for 

consideration by all members of the joint committee 

at least 48 hours prior to the vote as certified by 

the Co-Chairs. 

(E) MEETINGS.— 

(i) INITIAL MEETING.—Not later than 45 calendar 

days after the date of enactment of this Act, the joint 

committee shall hold its first meeting. 

(ii) AGENDA.—The Co-Chairs of the joint committee 

shall provide an agenda to the joint committee members not less than 48 hours in advance of any meeting. 

(F) HEARINGS.— 

(i) IN GENERAL.—The joint committee may, for the 

purpose of carrying out this section, hold such hearings, 

sit and act at such times and places, require attendance 

of witnesses and production of books, papers, and documents, take such testimony, receive such evidence, and 

administer such oaths as the joint committee considers 

advisable. 

(ii) HEARING PROCEDURES AND RESPONSIBILITIES OF

CO-CHAIRS.— 

(I) ANNOUNCEMENT.—The Co-Chairs of the 

joint committee shall make a public announcement 

of the date, place, time, and subject matter of 

any hearing to be conducted, not less than 7 days 

in advance of such hearing, unless the Co-Chairs 

determine that there is good cause to begin such 

hearing at an earlier date. 

(II) WRITTEN STATEMENT.—A witness 

appearing before the joint committee shall file a 

written statement of proposed testimony at least 

2 calendar days before the appearance of the witness, unless the requirement is waived by the CoChairs, following their determination that there 

is good cause for failure to comply with such 

requirement. 

(G) TECHNICAL ASSISTANCE.—Upon written request of 

the Co-Chairs, a Federal agency shall provide technical 

assistance to the joint committee in order for the joint 

committee to carry out its duties. 

(c) STAFF OF JOINT COMMITTEE.— 

(1) IN GENERAL.—The Co-Chairs of the joint committee 

may jointly appoint and fix the compensation of staff as they 

deem necessary, within the guidelines for employees of the 

Senate and following all applicable rules and employment 

requirements of the Senate. 

(2) ETHICAL STANDARDS.—Members on the joint committee 

who serve in the House of Representatives shall be governed 

by the ethics rules and requirements of the House. Members 

of the Senate who serve on the joint committee and staff of 

the joint committee shall comply with the ethics rules of the 

Senate. 

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(d) TERMINATION.—The joint committee shall terminate on 

January 31, 2012. 

SEC. 402. EXPEDITED CONSIDERATION OF JOINT COMMITTEE RECOMMENDATIONS. 

(a) INTRODUCTION.—If approved by the majority required by 

section 401(b)(3)(B)(ii), the proposed legislative language submitted 

pursuant to section 401(b)(3)(B)(iv) shall be introduced in the Senate 

(by request) on the next day on which the Senate is in session 

by the majority leader of the Senate or by a Member of the Senate 

designated by the majority leader of the Senate and shall be introduced in the House of Representatives (by request) on the next 

legislative day by the majority leader of the House or by a Member 

of the House designated by the majority leader of the House. 

(b) CONSIDERATION IN THE HOUSE OF REPRESENTATIVES.— 

(1) REFERRAL AND REPORTING.—Any committee of the 

House of Representatives to which the joint committee bill 

is referred shall report it to the House without amendment 

not later than December 9, 2011. If a committee fails to report 

the joint committee bill within that period, it shall be in order 

to move that the House discharge the committee from further 

consideration of the bill. Such a motion shall not be in order 

after the last committee authorized to consider the bill reports 

it to the House or after the House has disposed of a motion 

to discharge the bill. The previous question shall be considered 

as ordered on the motion to its adoption without intervening 

motion except 20 minutes of debate equally divided and controlled by the proponent and an opponent. If such a motion 

is adopted, the House shall proceed immediately to consider 

the joint committee bill in accordance with paragraphs (2) 

and (3). A motion to reconsider the vote by which the motion 

is disposed of shall not be in order. 

(2) PROCEEDING TO CONSIDERATION.—After the last committee authorized to consider a joint committee bill reports 

it to the House or has been discharged (other than by motion) 

from its consideration, it shall be in order to move to proceed 

to consider the joint committee bill in the House. Such a motion 

shall not be in order after the House has disposed of a motion 

to proceed with respect to the joint committee bill. The previous 

question shall be considered as ordered on the motion to its 

adoption without intervening motion. A motion to reconsider 

the vote by which the motion is disposed of shall not be in 

order. 

(3) CONSIDERATION.—The joint committee bill shall be 

considered as read. All points of order against the joint committee bill and against its consideration are waived. The previous question shall be considered as ordered on the joint 

committee bill to its passage without intervening motion except 

2 hours of debate equally divided and controlled by the proponent and an opponent and one motion to limit debate on 

the joint committee bill. A motion to reconsider the vote on 

passage of the joint committee bill shall not be in order. 

(4) VOTE ON PASSAGE.—The vote on passage of the joint 

committee bill shall occur not later than December 23, 2011. 

(c) EXPEDITED PROCEDURE IN THE SENATE.— 

(1) COMMITTEE CONSIDERATION.—A joint committee bill 

introduced in the Senate under subsection (a) shall be jointly 

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referred to the committee or committees of jurisdiction, which 

committees shall report the bill without any revision and with 

a favorable recommendation, an unfavorable recommendation, 

or without recommendation, not later than December 9, 2011. 

If any committee fails to report the bill within that period, 

that committee shall be automatically discharged from consideration of the bill, and the bill shall be placed on the appropriate 

calendar. 

(2) MOTION TO PROCEED.—Notwithstanding Rule XXII of 

the Standing Rules of the Senate, it is in order, not later 

than 2 days of session after the date on which a joint committee 

bill is reported or discharged from all committees to which 

it was referred, for the majority leader of the Senate or the 

majority leader’s designee to move to proceed to the consideration of the joint committee bill. It shall also be in order 

for any Member of the Senate to move to proceed to the consideration of the joint committee bill at any time after the conclusion of such 2-day period. A motion to proceed is in order 

even though a previous motion to the same effect has been 

disagreed to. All points of order against the motion to proceed 

to the joint committee bill are waived. The motion to proceed 

is not debatable. The motion is not subject to a motion to 

postpone. A motion to reconsider the vote by which the motion 

is agreed to or disagreed to shall not be in order. If a motion 

to proceed to the consideration of the joint committee bill is 

agreed to, the joint committee bill shall remain the unfinished 

business until disposed of. 

(3) CONSIDERATION.—All points of order against the joint 

committee bill and against consideration of the joint committee 

bill are waived. Consideration of the joint committee bill and 

of all debatable motions and appeals in connection therewith 

shall not exceed a total of 30 hours which shall be divided 

equally between the Majority and Minority Leaders or their 

designees. A motion further to limit debate on the joint committee bill is in order, shall require an affirmative vote of 

three-fifths of the Members duly chosen and sworn, and is 

not debatable. Any debatable motion or appeal is debatable 

for not to exceed 1 hour, to be divided equally between those 

favoring and those opposing the motion or appeal. All time 

used for consideration of the joint committee bill, including 

time used for quorum calls and voting, shall be counted against 

the total 30 hours of consideration. 

(4) NO AMENDMENTS.—An amendment to the joint committee bill, or a motion to postpone, or a motion to proceed 

to the consideration of other business, or a motion to recommit 

the joint committee bill, is not in order. 

(5) VOTE ON PASSAGE.—If the Senate has voted to proceed 

to the joint committee bill, the vote on passage of the joint 

committee bill shall occur immediately following the conclusion 

of the debate on a joint committee bill, and a single quorum 

call at the conclusion of the debate if requested. The vote 

on passage of the joint committee bill shall occur not later 

than December 23, 2011. 

(6) RULINGS OF THE CHAIR ON PROCEDURE.—Appeals from 

the decisions of the Chair relating to the application of the 

rules of the Senate, as the case may be, to the procedure 

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relating to a joint committee bill shall be decided without 

debate. 

(d) AMENDMENT.—The joint committee bill shall not be subject 

to amendment in either the House of Representatives or the Senate. 

(e) CONSIDERATION BY THE OTHER HOUSE.— (1) IN GENERAL.—If, before passing the joint committee 

bill, one House receives from the other a joint committee bill— 

(A) the joint committee bill of the other House shall 

not be referred to a committee; and 

(B) the procedure in the receiving House shall be the 

same as if no joint committee bill had been received from 

the other House until the vote on passage, when the joint 

committee bill received from the other House shall supplant 

the joint committee bill of the receiving House. 

(2) REVENUE MEASURE.—This subsection shall not apply 

to the House of Representatives if the joint committee bill 

received from the Senate is a revenue measure. 

(f) RULES TO COORDINATE ACTION WITH OTHER HOUSE.— (1) TREATMENT OF JOINT COMMITTEE BILL OF OTHER

HOUSE.—If the Senate fails to introduce or consider a joint 

committee bill under this section, the joint committee bill of 

the House shall be entitled to expedited floor procedures under 

this section. 

(2) TREATMENT OF COMPANION MEASURES IN THE SENATE.— If following passage of the joint committee bill in the Senate, 

the Senate then receives the joint committee bill from the 

House of Representatives, the House-passed joint committee 

bill shall not be debatable. The vote on passage of the joint 

committee bill in the Senate shall be considered to be the 

vote on passage of the joint committee bill received from the 

House of Representatives. 

(3) VETOES.—If the President vetoes the joint committee 

bill, debate on a veto message in the Senate under this section 

shall be 1 hour equally divided between the majority and 

minority leaders or their designees. 

(g) LOSS OF PRIVILEGE.—The provisions of this section shall 

cease to apply to the joint committee bill if— 

(1) the joint committee fails to vote on the report or proposed legislative language required under section 401(b)(3)(B)(i) 

not later than November 23, 2011; or 

(2) the joint committee bill does not pass both Houses 

not later than December 23, 2011. 

SEC. 403. FUNDING. 

Funding for the joint committee shall be derived in equal portions from— 

(1) the applicable accounts of the House of Representatives; 

and 

(2) the contingent fund of the Senate from the appropriations account ‘‘Miscellaneous Items’’, subject to the rules and 

regulations of the Senate. 

SEC. 404. RULEMAKING. 

The provisions of this title are enacted by Congress— 

(1) as an exercise of the rulemaking power of the House 

of Representatives and the Senate, respectively, and as such 

they shall be considered as part of the rules of each House, 

respectively, or of that House to which they specifically apply, 

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and such rules shall supersede other rules only to the extent 

that they are inconsistent therewith; and 

(2) with full recognition of the constitutional right of either 

House to change such rules (so far as relating to such House) 

at any time, in the same manner, and to the same extent 

as in the case of any other rule of such House. 

TITLE V—PELL GRANT AND STUDENT 

LOAN PROGRAM CHANGES 

SEC. 501. FEDERAL PELL GRANTS. 

Section 401(b)(7)(A)(iv) of the Higher Education Act of 1965 

(20 U.S.C. 1070a(b)(7)(A)(iv)) is amended— 

(1) in subclause (II), by striking ‘‘$3,183,000,000’’ and 

inserting ‘‘$13,183,000,000’’; and 

(2) in subclause (III), by striking ‘‘$0’’ and inserting 

‘‘$7,000,000,000’’. 

SEC. 502. TERMINATION OF AUTHORITY TO MAKE INTEREST SUBSIDIZED LOANS TO GRADUATE AND PROFESSIONAL STUDENTS. 

Section 455(a) of the Higher Education Act of 1965 (20 U.S.C. 

1087e(a)) is amended by adding at the end the following new 

paragraph: 

‘‘(3) TERMINATION OF AUTHORITY TO MAKE INTEREST SUBSIDIZED LOANS TO GRADUATE AND PROFESSIONAL STUDENTS.— 

‘‘(A) IN GENERAL.—Subject to subparagraph (B) and 

notwithstanding any provision of this part or part B, for 

any period of instruction beginning on or after July 1, 

2012— 

‘‘(i) a graduate or professional student shall not 

be eligible to receive a Federal Direct Stafford loan 

under this part; and 

‘‘(ii) the maximum annual amount of Federal 

Direct Unsubsidized Stafford loans such a student may 

borrow in any academic year (as defined in section 

481(a)(2)) or its equivalent shall be the maximum 

annual amount for such student determined under section 428H, plus an amount equal to the amount of 

Federal Direct Stafford loans the student would have 

received in the absence of this subparagraph. 

‘‘(B) EXCEPTION.—Subparagraph (A) shall not apply 

to an individual enrolled in course work specified in paragraph (3)(B) or (4)(B) of section 484(b).’’. 

SEC. 503. TERMINATION OF DIRECT LOAN REPAYMENT INCENTIVES. 

Section 455(b)(8) of the Higher Education Act of 1965 (20 U.S.C. 

1087e(b)(8)) is amended— 

(1) in subparagraph (A)— 

(A) by amending the header to read as follows: ‘‘(A) 

INCENTIVES FOR LOANS DISBURSED BEFORE JULY 1, 2012.— 

’’; and 

(B) by inserting ‘‘with respect to loans for which the 

first disbursement of principal is made before July 1, 2012,’’ 

after ‘‘of this part’’; 

DLA Administrative Record for FY 2013 Furlough Appeals 298
S. 365—28 

(2) in subparagraph (B), by inserting ‘‘with respect to loans 

for which the first disbursement of principal is made before 

July 1, 2012’’ after ‘‘repayment incentives’’; and 

(3) by adding at the end the following new subparagraph: 

‘‘(C) NO REPAYMENT INCENTIVES FOR NEW LOANS DISBURSED ON OR AFTER JULY 1, 2012.—Notwithstanding any 

other provision of this part, the Secretary is prohibited 

from authorizing or providing any repayment incentive not 

otherwise authorized under this part to encourage on-time 

repayment of a loan under this part for which the first 

disbursement of principal is made on or after July 1, 2012, 

including any reduction in the interest or origination fee 

rate paid by a borrower of such a loan, except that the 

Secretary may provide for an interest rate reduction for 

a borrower who agrees to have payments on such a loan 

automatically electronically debited from a bank account.’’. 

SEC. 504. INAPPLICABILITY OF TITLE IV NEGOTIATED RULEMAKING 

AND MASTER CALENDAR EXCEPTION. 

Sections 482(c) and 492 of the Higher Education Act of 1965 

(20 U.S.C. 1089(c), 1098a) shall not apply to the amendments made 

by this title, or to any regulations promulgated under those amendments. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate. 

DLA Administrative Record for FY 2013 Furlough Appeals 299