vided in the law to which the proposed repeals or cancella-
tions applied. 
‘‘REPORTS BY COMPTROLLER GENERAL 
‘‘SEC. 1016. With respect to each special message 
under this part, the Comptroller General shall issue to the 
Congress a report determining whether any congressional 
earmark is not repealed or limited tariff benefit or tar-
geted tax benefit continues to be suspended after the de-
ferral authority set forth in section 1013 of the President 
has expired. 
‘‘DEFINITIONS 
‘‘SEC. 1017. As used in this part: 
‘‘(1) APPROPRIATION LAW.—The term ‘appro-
priation law’ means an Act referred to in section 
105 of title 1, United States Code, including any 
general or special appropriation Act, or any Act 
making supplemental, deficiency, or continuing ap-
propriations, that has been signed into law pursuant 
to Article I, section 7, of the Constitution of the 
United States. 
‘‘(2) APPROVAL BILL.—The term ‘approval bill’ 
means a bill or joint resolution which only approves 
proposed repeals of congressional earmarks or can-
cellations of limited tariff benefits or targeted tax 
benefits in a special message transmitted by the 
President under this part and— 
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‘‘(A) the title of which is as follows: ‘A bill 
approving the proposed repeals and cancella-
tions transmitted by the President on lll’, 
the blank space being filled in with the date of 
transmission of the relevant special message 
and the public law number to which the mes-
sage relates; 
‘‘(B) which does not have a preamble; 
‘‘(C) which provides only the following 
after the enacting clause: ‘That the Congress 
approves of proposed repeals and cancellations 
lll’, the blank space being filled in with a 
list of the repeals and cancellations contained in 
the President’s special message, ‘as transmitted 
by the President in a special message on 
llll’, the blank space being filled in with 
the appropriate date, ‘regarding llll.’, the 
blank space being filled in with the public law 
number to which the special message relates; 
‘‘(D) which only includes proposed repeals 
and cancellations that are estimated by CBO to 
meet the definition of congressional earmark or 
limited tariff benefits, or that are identified as 
targeted tax benefits pursuant to section 1014; 
and 
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‘‘(E) if no CBO estimate is available, then 
the entire list of legislative provisions proposed 
by the President is inserted in the second blank 
space in subparagraph (C). 
‘‘(3) CALENDAR DAY.—The term ‘calendar day’ 
means a standard 24-hour period beginning at mid-
night. 
‘‘(4) CANCEL OR CANCELLATION.—The terms 
‘cancel’ or ‘cancellation’ means to prevent— 
‘‘(A) a limited tariff benefit from having 
legal force or effect, and to make any necessary, 
conforming statutory change to ensure that 
such limited tariff benefit is not implemented; 
or 
‘‘(B) a targeted tax benefit from having 
legal force or effect, and to make any necessary, 
conforming statutory change to ensure that 
such targeted tax benefit is not implemented 
and that any budgetary resources are appro-
priately canceled. 
‘‘(5) CBO.—The term ‘CBO’ means the Direc-
tor of the Congressional Budget Office. 
‘‘(6) CONGRESSIONAL
EARMARK.—The term 
‘congressional earmark’ means a provision or report 
language included primarily at the request of a 
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Member, Delegate, Resident Commissioner, or Sen-
ator providing, authorizing or recommending a spe-
cific amount of discretionary budget authority, credit 
authority, or other spending authority for a contract, 
loan, loan guarantee, grant, loan authority, or other 
expenditure with or to an entity, or targeted to a 
specific State, locality or Congressional district, 
other than through a statutory or administrative for-
mula-driven or competitive award process. 
‘‘(7) ENTITY.—As used in paragraph (6), the 
term ‘entity’ includes a private business, State, terri-
tory or locality, or Federal entity. 
‘‘(8) LIMITED
TARIFF
BENEFIT.—The term 
‘limited tariff benefit’ means any provision of law 
that modifies the Harmonized Tariff Schedule of the 
United States in a manner that benefits 10 or fewer 
entities (as defined in paragraph (12)(B)). 
‘‘(9) OMB.—The term ‘OMB’ means the Direc-
tor of the Office of Management and Budget. 
‘‘(10) OMNIBUS
RECONCILIATION
OR
APPRO-
PRIATION MEASURE.—The term ‘omnibus reconcili-
ation or appropriation measure’ means— 
‘‘(A) in the case of a reconciliation bill, any 
such bill that is reported to its House by the 
Committee on the Budget; or 
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‘‘(B) in the case of an appropriation meas-
ure, any such measure that provides appropria-
tions for programs, projects, or activities falling 
within 2 or more section 302(b) suballocations. 
‘‘(11) TARGETED TAX BENEFIT.—(A) The term 
‘targeted tax benefit’ means any revenue-losing pro-
vision that provides a Federal tax deduction, credit, 
exclusion, or preference to ten or fewer beneficiaries 
(determined with respect to either present law or 
any provision of which the provision is a part) under 
the Internal Revenue Code of 1986 in any year for 
which the provision is in effect; 
‘‘(B) for purposes of subparagraph (A)— 
‘‘(i) all businesses and associations that 
are members of the same controlled group of 
corporations (as defined in section 1563(a) of 
the Internal Revenue Code of 1986) shall be 
treated as a single beneficiary; 
‘‘(ii) all shareholders, partners, members, 
or beneficiaries of a corporation, partnership, 
association, or trust or estate, respectively, shall 
be treated as a single beneficiary; 
‘‘(iii) all employees of an employer shall be 
treated as a single beneficiary; 
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‘‘(iv) all qualified plans of an employer 
shall be treated as a single beneficiary; 
‘‘(v) all beneficiaries of a qualified plan 
shall be treated as a single beneficiary; 
‘‘(vi) all contributors to a charitable orga-
nization shall be treated as a single beneficiary; 
‘‘(vii) all holders of the same bond issue 
shall be treated as a single beneficiary; and 
‘‘(viii) if a corporation, partnership, asso-
ciation, trust or estate is the beneficiary of a 
provision, the shareholders of the corporation, 
the partners of the partnership, the members of 
the association, or the beneficiaries of the trust 
or estate shall not also be treated as bene-
ficiaries of such provision; 
‘‘(C) for the purpose of this paragraph, the 
term ‘revenue-losing provision’ means any provision 
that is estimated to result in a reduction in Federal 
tax revenues (determined with respect to either 
present law or any provision of which the provision 
is a part) for any one of the two following periods— 
‘‘(i) the first fiscal year for which the pro-
vision is effective; or 
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‘‘(ii) the period of the 5 fiscal years begin-
ning with the first fiscal year for which the pro-
vision is effective; 
‘‘(D) the term ‘targeted tax benefit’ does not 
include any provision which applies uniformly to an 
entire industry; and 
‘‘(E) the terms used in this paragraph shall 
have the same meaning as those terms have gen-
erally in the Internal Revenue Code of 1986, unless 
otherwise expressly provided. 
‘‘EXPIRATION 
‘‘SEC. 1018. This title shall have no force or effect 
on or after December 31, 2014.’’. 
SEC. 3. TECHNICAL AND CONFORMING AMENDMENTS. 
(a) EXERCISE OF RULEMAKING POWERS.—Section 
904 of the Congressional Budget Act of 1974 (2 U.S.C. 
621 note) is amended— 
(1) in subsection (a), by striking ‘‘1017’’ and 
inserting ‘‘1012’’; and 
(2) in subsection (d), by striking ‘‘section 
1017’’ and inserting ‘‘section 1012’’. 
(b) ANALYSIS
BY CONGRESSIONAL BUDGET OF-
FICE.—Section 402 of the Congressional Budget Act of 
1974 is amended by inserting ‘‘(a)’’ after ‘‘402.’’ and by 
adding at the end the following new subsection: 
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‘‘(b) Upon the receipt of a special message under sec-
tion 1011 proposing to repeal any congressional earmark, 
the Director of the Congressional Budget Office shall pre-
pare an estimate of the savings in budget authority or out-
lays resulting from such proposed repeal relative to the 
most recent levels calculated consistent with the method-
ology used to calculate a baseline under section 257 of 
the Balanced Budget and Emergency Deficit Control Act 
of 1985 and included with a budget submission under sec-
tion 1105(a) of title 31, United States Code, and transmit 
such estimate to the chairmen of the Committees on the 
Budget of the House of Representatives and Senate.’’. 
(c) CLERICAL AMENDMENTS.—(1) Section 1(a) of 
the Congressional Budget and Impoundment Control Act 
of 1974 is amended by striking the last sentence. 
(2) Section 1022(c) of such Act (as redesignated) is 
amended is amended by striking ‘‘rescinded or that is to 
be reserved’’ and insert ‘‘canceled’’ and by striking 
‘‘1012’’ and inserting ‘‘1011’’. 
(3) TABLE OF CONTENTS.—The table of contents set 
forth in section 1(b) of the Congressional Budget and Im-
poundment Control Act of 1974 is amended by deleting 
the contents for parts B and C of title X and inserting 
the following: 
‘‘PART B—LEGISLATIVE LINE-ITEM VETO 
‘‘Sec. 1011. Line item veto authority. 
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‘‘Sec. 1012. Procedures for expedited consideration. 
‘‘Sec. 1013. Presidential deferral authority. 
‘‘Sec. 1014. Identification of targeted tax benefits. 
‘‘Sec. 1015. Treatment of cancellations. 
‘‘Sec. 1016. Reports by comptroller general. 
‘‘Sec. 1017. Definitions. 
‘‘Sec. 1018. Expiration. 
‘‘Sec. 1019. Suits by Comptroller General. 
‘‘Sec. 1020. Proposed Deferrals of budget authority.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this Act shall take effect on the date of its enactment and 
apply only to any congressional earmark, limited tariff 
benefit, or targeted tax benefit provided in an Act enacted 
on or after the date of enactment of this Act. 
SEC. 4. SENSE OF CONGRESS ON ABUSE OF PROPOSED RE-
PEALS AND CANCELLATIONS. 
It is the sense of Congress no President or any execu-
tive branch official should condition the inclusion or exclu-
sion or threaten to condition the inclusion or exclusion of 
any proposed repeal or cancellation in any special message 
under this section upon any vote cast or to be cast by 
any Member of either House of Congress. 
Æ 
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