•HCON 109 IH 
(5) CBO.—The term ‘‘CBO’’ means the Direc-
tor of the Congressional Budget Office. 
(6) DIRECT
SPENDING.—The term ‘‘direct 
spending’’ means— 
(A) budget authority provided by law 
(other than an appropriation law); 
(B) entitlement authority; and 
(C) the food stamp program. 
(7) DOLLAR
AMOUNT
OF
DISCRETIONARY 
BUDGET
AUTHORITY.—(A) Except as provided in 
subparagraph (B), the term ‘‘dollar amount of dis-
cretionary budget authority’’ means the entire dollar 
amount of budget authority— 
(i) specified in an appropriation law, or the 
entire dollar amount of budget authority or ob-
ligation limitation required to be allocated by a 
specific proviso in an appropriation law for 
which a specific dollar figure was not included; 
(ii) represented separately in any table, 
chart, or explanatory text included in the state-
ment of managers or the governing committee 
report accompanying such law; 
(iii) required to be allocated for a specific 
program, project, or activity in a law (other 
than an appropriation law) that mandates the 
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•HCON 109 IH 
expenditure of budget authority from accounts, 
programs, projects, or activities for which budg-
et authority is provided in an appropriation law; 
(iv) represented by the product of the esti-
mated procurement cost and the total quantity 
of items specified in an appropriation law or in-
cluded in the statement of managers or the gov-
erning committee report accompanying such 
law; or 
(v) represented by the product of the esti-
mated procurement cost and the total quantity 
of items required to be provided in a law (other 
than an appropriation law) that mandates the 
expenditure of budget authority from accounts, 
programs, projects, or activities for which budg-
et authority is provided in an appropriation law. 
(B) The term ‘‘dollar amount of discretionary 
budget authority’’ does not include— 
(i) direct spending; 
(ii) budget authority in an appropriation 
law which funds direct spending provided for in 
other law; 
(iii) any existing budget authority canceled 
in an appropriation law; or 
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•HCON 109 IH 
(iv) any restriction, condition, or limitation 
in an appropriation law or the accompanying 
statement of managers or committee reports on 
the expenditure of budget authority for an ac-
count, program, project, or activity, or on ac-
tivities involving such expenditure. 
(8) ITEM
OF
DIRECT
SPENDING.—The term 
‘‘item of direct spending’’ means any provision of 
law that results in an increase in budget authority 
or outlays for direct spending 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 Con-
trol Act of 1985 and included with a budget submis-
sion under section 1105(a) of title 31, United States 
Code, in the first year or the 5-year period for which 
the item is effective. However, such item does not in-
clude an extension or reauthorization of existing di-
rect spending, but instead only refers to provisions 
of law that increase such direct spending. 
(9) 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)). 
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•HCON 109 IH 
(10) OMB.—The term ‘‘OMB’’ means the Di-
rector of the Office of Management and Budget. 
(11) OMNIBUS RECONCILIATION OR APPROPRIA-
TION MEASURE.—The term ‘‘omnibus reconciliation’’ 
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 
(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. 
(12) TARGETED TAX BENEFIT.— 
(A) The ‘‘term targeted tax benefit’’ means 
any revenue-losing provision that provides a 
Federal tax deduction, credit, exclusion, or pref-
erence to ten or fewer beneficiaries (determined 
with respect to either present law or any provi-
sion 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 
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•HCON 109 IH 
of corporations (as defined in section 
1563(a) of the Internal Revenue Code of 
1986) shall be treated as a single bene-
ficiary; 
(ii) all shareholders, partners, mem-
bers, 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; 
(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 or-
ganization shall be treated as a single ben-
eficiary; 
(vii) all holders of the same bond 
issue shall be treated as a single bene-
ficiary; and 
(viii) if a corporation, partnership, as-
sociation, trust or estate is the beneficiary 
of a provision, the shareholders of the cor-
poration, the partners of the partnership, 
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•HCON 109 IH 
the members of the association, or the 
beneficiaries of the trust or estate shall not 
also be treated as beneficiaries of such pro-
vision; 
(C) For the purpose of this paragraph, the 
term ‘‘revenue-losing provision’’ means any pro-
vision 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 
provision is effective; or 
(ii) the period of the 5 fiscal years be-
ginning with the first fiscal year for which 
the provision is effective; 
(D) the ‘‘term targeted tax benefit’’ does 
not include any provision which applies uni-
formly to an entire industry; and 
(E) the terms used in this paragraph shall 
have the same meaning as those terms have 
generally in the Internal Revenue Code of 1986, 
unless otherwise expressly provided. 
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•HCON 109 IH 
SEC. 605. EXPIRATION. 
This title shall have no force or effect on or after 
October 1, 2012. 
SEC. 606. SENSE OF CONGRESS ON DEFERRAL AUTHORITY. 
It is the sense of Congress that legislation providing 
the authority to temporarily defer spending on proposed 
rescissions should be enacted. 
SEC. 607. SENSE OF CONGRESS ON ABUSE OF PROPOSED 
CANCELLATIONS. 
It is the sense of Congress that no President or any 
executive branch official should condition the inclusion or 
exclusion or threaten to condition the inclusion or exclu-
sion of any proposed cancellation in any special message 
under this title upon any vote cast or to be cast by any 
Member of either House of Congress. 
TITLE VII—EARMARK 
TRANSPARENCY 
SEC. 701. PROHIBITION ON OBLIGATION OF FUNDS FOR 
EARMARKS INCLUDED ONLY IN CONGRES-
SIONAL REPORTS. 
(a) REQUIREMENT THAT EARMARKS MUST BE IN 
LEGISLATIVE TEXT.—Notwithstanding any other rule of 
the House, in addition to the requirements set forth in 
clause 9 of rule XXI of the Rules of the House of Rep-
resentatives, it shall not be in order to consider any bill, 
joint resolution, amendment thereto, or conference report 
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•HCON 109 IH 
thereon, unless the list of congressional earmarks, limited 
tax benefits, and limited tariff benefits, required by clause 
9(a)of rule XXI are also set forth in the text of such meas-
ure. 
(b) AVAILABILITY
ON
THE INTERNET.—Notwith-
standing any other rule of the House, in addition to the 
requirements set forth in clause 9 of rule XXI of the Rules 
of the House of Representatives, it shall not be in order 
to consider any bill, joint resolution, or conference report 
thereon, unless the lists required by paragraphs (1), (2), 
and (4) of clause 9 of rule XXI are made available on 
the Internet in a searchable format to the general public 
for at least 48 hours before consideration. 
SEC. 702. DEFINITIONS. 
(a) CONGRESSIONAL EARMARK.—The term ‘‘congres-
sional earmark’’ means a provision or report language in-
cluded primarily at the request of a Member, Delegate, 
Resident Commissioner, or Senator providing, authorizing 
or recommending a specific amount of discretionary budg-
et 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 formula-driven 
or competitive award process. 
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•HCON 109 IH 
(b) LIMITED BENEFITS.— 
(1) 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)). 
(2) LIMITED
TAX
BENEFIT.—(A) The term 
‘‘limited 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 cor-
porations (as defined in section 1563(a) of the 
Internal Revenue Code of 1986) shall be treat-
ed as a single beneficiary; 
(ii) all shareholders, partners, members, or 
beneficiaries of a corporation, partnership, asso-
ciation, or trust or estate, respectively, shall be 
treated as a single beneficiary; 
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•HCON 109 IH 
(iii) all employees of an employer shall be 
treated as a single beneficiary; 
(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 organi-
zation 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, associa-
tion, trust or estate is the beneficiary of a pro-
vision, 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; 
(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 provi-
sion is effective; or 
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•HCON 109 IH 
(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 ‘‘limited tax benefit’’ does not in-
clude 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 generally in 
the Internal Revenue Code of 1986, unless otherwise 
expressly provided. 
(c) SPECIAL RULE.—Notwithstanding any other pro-
vision of the Rules of the House, the definitions set forth 
in this section shall apply for congressional earmarks, lim-
ited tariff benefits, and limited tax benefits. 
TITLE VIII—PAY-AS-YOU-GO. 
SEC. 801. PAY-AS-YOU-GO POINT OF ORDER. 
(a) POINT OF ORDER.— 
(1) IN GENERAL.—It shall not be in order in 
the House or the Senate to consider any direct 
spending legislation, excluding the impact of any 
revenue provisions, that would increase the on-budg-
et deficit or cause an on-budget deficit for any 1 of 
4 applicable time periods as measured in paragraphs 
(5) and (6). 
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