IV 
House Calendar No. 229 
109TH CONGRESS 
2D SESSION 
H. RES. 1000 
[Report No. 109–655] 
Providing for earmarking reform in the House of Representatives. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 13, 2006 
Mr. DREIER (for himself, Mr. HASTERT, Mr. BOEHNER, Mr. BLUNT, Mr. 
CANTOR, Mr. PUTNAM, Mr. LINCOLN DIAZ-BALART of Florida, Mr. 
HASTINGS of Washington, Mr. SESSIONS, Mrs. CAPITO, Mr. BISHOP of 
Utah, Mr. GINGREY, Mr. FLAKE, Mr. FITZPATRICK of Pennsylvania, Mr. 
KIRK, Mr. KENNEDY of Minnesota, Mr. CAMPBELL of California, Mr. 
FEENEY, Mr. SHAW, Mr. DAVIS of Kentucky, Mr. REICHERT, Mr. RENZI, 
Mr. CONAWAY, Mr. HEFLEY, Mr. BILBRAY, Mr. INGLIS of South Caro-
lina, Mr. MARIO DIAZ-BALART of Florida, Mrs. DRAKE, Mr. RYAN of 
Wisconsin, Ms. HART, Mr. KLINE, Mr. SOUDER, Mr. SHADEGG, Mrs. 
BLACKBURN, Mr. PITTS, Mr. ISSA, Mr. KUHL of New York, Mr. PRICE 
of Georgia, Mr. KING of Iowa, Mr. HENSARLING, Mr. PENCE, Mr. 
MCCAUL of Texas, Mr. SMITH of Texas, Mr. BARTLETT of Maryland, 
Mrs. JO ANN DAVIS of Virginia, Mr. PEARCE, Mr. TERRY, Mr. SAM 
JOHNSON of Texas, Mrs. BIGGERT, Mr. GUTKNECHT, Mr. ROHR-
ABACHER, Mr. MCHENRY, Mr. NEUGEBAUER, Mr. BRADY of Texas, Mr. 
HERGER, and Mr. GOODLATTE) submitted the following resolution; which 
was referred to the Committee on Rules 
SEPTEMBER 13, 2006 
Reported with an amendment, referred to the House Calendar, and ordered 
to be printed 
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[Strike out all after the resolved clause and insert the part printed in italic] 
[For text of introduced resolution, see copy of resolution as introduced on September 13, 2006] 
RESOLUTION 
Providing for earmarking reform in the House of 
Representatives. 
Resolved, 
SECTION 1. EARMARKING REFORM IN THE HOUSE OF REP-
RESENTATIVES. 
(a) In the House of Representatives, it shall not be in 
order to consider— 
(1) a bill reported by a committee unless the re-
port includes a list of earmarks in the bill or in the 
report (and the names of Members who submitted re-
quests to the committee for earmarks included in such 
list); or 
(2) a conference report to accompany a bill un-
less the joint explanatory statement prepared by the 
managers on the part of the House and the managers 
on the part of the Senate includes a list of earmarks 
in the conference report or joint statement (and the 
names of Members who submitted requests to the com-
mittee for earmarks included in such list) that were 
not committed to the conference committee by either 
House, not in a report specified in paragraph (1), 
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and not in a report of a committee of the Senate on 
a companion measure. 
(3) In order to be cognizable by the Chair, a 
point of order raised under paragraph (1) may be 
based only on the failure of a report of a committee 
to include a list required by paragraph (1). 
(b) In the House of Representatives, it shall not be in 
order to consider— 
(1) a bill carrying a tax measure reported by the 
Committee on Ways and Means as to which the Joint 
Committee on Taxation has— 
(A) identified a tax earmark pursuant to 
subsection (e), unless the report on the bill in-
cludes a list of tax earmarks in the bill or report 
(and the names of Members who submitted re-
quests to the committee for tax earmarks in-
cluded in such list); or 
(B) failed to provide an analysis under sub-
section (e); or 
(2) a conference report to accompany a bill car-
rying a tax measure as to which the Joint Committee 
on Taxation has— 
(A) identified a tax earmark pursuant to 
subsection (e), unless the joint explanatory state-
ment prepared by the managers on the part of 
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the House and the managers on the part of the 
Senate includes a list of tax earmarks in the 
conference report or joint statement (and the 
names of Members who submitted requests to the 
committee for tax earmarks included in such 
list) that were not committed to the conference 
committee by either House, not in a report speci-
fied in paragraph (1), and not in a report of a 
committee of the Senate on a companion meas-
ure; or 
(B) failed to provide an analysis under sub-
section (e). 
(3) A point of order under paragraph (1) or (2) 
may not be cognizable by the Chair if the Joint Com-
mittee on Taxation has provided an analysis under 
subsection (e) and has not identified a tax earmark. 
(c)(1) In the House of Representatives, it shall not be 
in order to consider a rule or order that waives the applica-
tion of subsection (a)(2) or (b)(2). 
(2) A point of order that a rule or order waives the 
application of subsection (b)(2)(A) may not be cognizable 
by the Chair if the Joint Committee on Taxation has pro-
vided an analysis under subsection (e) and has not identi-
fied a tax earmark. 
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(3) In order to be cognizable by the Chair, a point 
of order that a rule or order waives the application of sub-
section (b)(2)(A) must specify the precise language of the 
rule or order and any pertinent analysis by the Joint Com-
mittee on Taxation contained in the joint statement of man-
agers. 
(d)(1) As disposition of a point of order under sub-
section (a) or (b), the Chair shall put the question of consid-
eration with respect to the proposition that is the subject 
of the point of order. 
(2) As disposition of a point of order under subsection 
(c) with respect to a rule or order relating to a conference 
report, the Chair shall put the question of consideration as 
follows: ‘‘Shall the House now consider the resolution not-
withstanding the assertion of [the maker of the point of 
order] that the object of the resolution introduces a new ear-
mark or new earmarks?’’. 
(3) The question of consideration under this subsection 
(other than one disposing of a point of order under sub-
section (b)) shall be debatable for 15 minutes by the Member 
initiating the point of order and for 15 minutes by an oppo-
nent, but shall otherwise be decided without intervening mo-
tion except one that the House adjourn. 
(e) The Joint Committee on Taxation shall review any 
bill containing a tax measure that is being reported by the 
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Committee on Ways and Means or prepared for filing by 
a committee of conference of the two Houses, and shall iden-
tify whether such bill contains any tax earmarks. The Joint 
Committee on Taxation shall provide to the Committee on 
Ways and Means or the committee of conference a statement 
identifying any such tax earmarks or declaring that the bill 
or joint resolution does not contain any tax earmarks, and 
such statement shall be included in the report on the bill 
or joint statement of managers, as applicable. Any such 
statement shall also be made available to any Member of 
Congress by the Joint Committee on Taxation immediately 
upon request. 
SEC. 2. DEFINITIONS. 
(a) For the purpose of this resolution, the term ‘‘ear-
mark’’ means a provision in a bill or conference report, or 
language in an accompanying committee report or joint 
statement of managers— 
(1) with respect to a general appropriation bill, 
or conference report thereon, providing or recom-
mending an amount of budget authority for a con-
tract, loan, loan guarantee, grant, or other expendi-
ture with or to a non-Federal entity, if— 
(A) such entity is specifically identified in 
the report or bill; or 
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(B) if the discretionary budget authority is 
allocated outside of the statutory or administra-
tive formula-driven or competitive bidding proc-
ess and is targeted or directed to an identifiable 
entity, specific State, or Congressional district; 
or 
(2) with respect to a measure other than that 
specified in paragraph (1), or conference report there-
on, providing authority, including budget authority, 
or recommending the exercise of authority, including 
budget authority, for a contract, loan, loan guarantee, 
grant, loan authority, or other expenditure with or to 
a non-Federal entity, if— 
(A) such entity is specifically identified in 
the report or bill; 
(B) if the authorization for, or provision of, 
budget authority, contract authority loan author-
ity or other expenditure is allocated outside of 
the statutory or administrative formula-driven 
or competitive bidding process and is targeted or 
directed to an identifiable entity, specific State, 
or Congressional district; or 
(C) if such authorization for, or provision 
of, budget authority, contract authority, loan au-
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thority or other expenditure preempts statutory 
or administrative State allocation authority. 
(b)(1) For the purpose of this resolution, the term ‘‘tax 
earmark’’ means any revenue-losing provision that provides 
a Federal tax deduction, credit, exclusion, or preference to 
only one beneficiary (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; 
(2) for purposes of paragraph (1)— 
(A) 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; 
(B) all shareholders, partners, members, or bene-
ficiaries of a corporation, partnership, association, or 
trust or estate, respectively, shall be treated as a sin-
gle beneficiary; 
(C) all employees of an employer shall be treated 
as a single beneficiary; 
(D) all qualified plans of an employer shall be 
treated as a single beneficiary; 
(E) all beneficiaries of a qualified plan shall be 
treated as a single beneficiary; 
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(F) all contributors to a charitable organization 
shall be treated as a single beneficiary; 
(G) all holders of the same bond issue shall be 
treated as a single beneficiary; and 
(H) if a corporation, partnership, association, 
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 beneficiaries of such provision; 
(3) for the purpose of this subsection, the term ‘‘rev-
enue-losing provision’’ means any provision that is esti-
mated to result in a reduction in Federal tax revenues (de-
termined with respect to either present law or any provision 
of which the provision is a part) for any one of the two 
following periods— 
(A) the first fiscal year for which the provision 
is effective; or 
(B) the period of the 5 fiscal years beginning 
with the first fiscal year for which the provision is ef-
fective; and 
(4) the terms used in this subsection shall have the 
same meaning as those terms have generally in the Internal 
Revenue Code of 1986, unless otherwise expressly provided. 
(c) For the purpose of this resolution— 
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(1) government-sponsored enterprises, Federal fa-
cilities, and Federal lands shall be considered Federal 
entities; 
(2) to the extent that the non-Federal entity is 
a State, unit of local government, territory, an In-
dian tribe, a foreign government or an intergovern-
mental international organization, the provision or 
language shall not be considered an earmark unless 
the provision or language also specifies the specific 
purpose for which the designated budget authority is 
to be expended; 
(3) the term ‘‘budget authority’’ shall have the 
same meaning as such term is defined in section 3 of 
the Congressional Budget Act of 1974 (2 U.S.C. 622); 
and 
(4) an obligation limitation shall be treated as 
though it is budget authority. 
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House Calendar No. 229 
109TH CONGRESS 
2D SESSION 
H. RES. 1000 
[Report No. 109–655] 
RESOLUTION 
Providing for earmarking reform in the House of 
Representatives. 
SEPTEMBER 13, 2006 
Reported with an amendment, referred to the House 
Calendar, and ordered to be printed 
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