‘‘(C) SPECIAL
RULES
FOR
1993.—In the
case of any taxable year beginning in the cal-
endar year 1993, subparagraph (A)(i) shall be
applied by substituting—
‘‘(i) ‘24.79 percent’ for ‘26 percent’ in
subclause (I), and
‘‘(ii) ‘25.58 percent’ for ‘28 percent’
in subclause (II).’’.
(C) Section 13201 of the Omnibus Budget
Reconciliation Act of 1993 is amended by strik-
ing subsection (d).
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to taxable years begin-
ning after December 31, 1992.
(b) ESTATE AND GIFT TAX RATES.—
(1) IN
GENERAL.—Subsection (c) of section
13208 of the Omnibus Budget Reconciliation Act of
1993 is amended by striking ‘‘December 31, 1992’’
and inserting ‘‘August 10, 1993’’.
(2) EFFECTIVE DATE.—The amendment made
by this subsection shall take effect as if included in
the enactment of the Omnibus Budget Reconciliation
Act of 1993.
SEC. 2. REDUCTION IN ADMINISTRATIVE EXPENSES.
(a) BUDGET OBLIGATIONS.—
(1) IN GENERAL.—The amount obligated by all
departments and agencies for expenses during fiscal
years 1994, 1995, and 1996, shall be reduced by an
amount sufficient to result in a reduction of
$3,000,000,000 in outlays for expenses during each
of the fiscal years 1994, 1995, and 1996. The Direc-
tor of the Office of Management and Budget shall
establish obligation limits for each agency and de-
partment in order to carry out the provisions of this
section.
(2) DISCRETIONARY
SPENDING
LIMITS.—The
discretionary spending limits for fiscal years 1994
through 1998 set forth in section 601(a)(2) of the
Congressional Budget Act of 1974 shall each be re-
duced by $3,000,000,000 in fiscal year 1994,
$6,000,000,000 
in 
fiscal 
year 
1995, 
and
$9,000,000,000 in each of the fiscal years 1996,
1997, and 1998.
(3) NO NEGATION OF GENERAL AUTHORITY OF
DEPARTMENT
HEAD
WITHOUT
SPECIFIC
REF-
ERENCE.—Notwithstanding any other provision of
this Act or any other Act (regardless of its date of
enactment) that purports to direct the head of a de-
partment or agency to obligate an amount for sala-
ries and expenses for the purpose of obtaining a par-
ticular service or good or to prohibit the head of a
department or agency from obligating such an
amount for any particular service or good, that law
shall not be construed to impair or otherwise affect
the duty and the discretion of the head of a depart-
ment or agency to make determinations concerning
which particular services of persons and which par-
ticular goods will be obligated for in the best interest
of performing all of the duties assigned to the de-
partment or agency, unless that provision—
(A) makes specific reference to this para-
graph; and
(B) states that it is the intent of Congress
in that provision to negate the duty and discre-
tion of the head of that department or agency
so to make such determinations.
(b) DEFINITION.—For purposes of this section the
term ‘‘expenses’’ means the object classes identified by the
Office of Management and Budget in Object Classes 21–
26 as follows:
(1) 21.0: Travel and Transportation of Persons.
(2) 22.0: Transportation of Things.
(3) 23.2: Rental Payments to Others.
(4) 23.3: Communications, Utilities, and Misc.
(5) 24.0: Printing and Reproduction.
(6) 25.1: Consulting Services.
(7) 25.2: Other Services.
(8) 26.0: Supplies and Materials.
Such term shall not include the expenses of the Depart-
ment of Defense.
Æ