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(2) APPLICABLE TIME PERIODS.—For purposes 
of this subsection, the term ‘‘applicable time period’’ 
means any 1 of the 4 following periods: 
(A) The current fiscal year. 
(B) The budget year. 
(C) The period of the 5 fiscal years fol-
lowing the current fiscal year. 
(D) The period of the 5 fiscal years fol-
lowing the 5 fiscal years referred to in subpara-
graph (C). 
(3) DIRECT SPENDING LEGISLATION.—For pur-
poses of this subsection and except as provided in 
paragraph (4), the term ‘‘direct spending legisla-
tion’’ means any bill, joint resolution, amendment, 
motion, or conference report that affects direct 
spending as that term is defined by, and interpreted 
for purposes of, the Balanced Budget and Emer-
gency Deficit Control Act of 1985. 
(4) BASELINE.—Estimates prepared pursuant 
to this subsection shall— 
(A) use the most recent baseline estimates 
supplied by the Congressional Budget Office 
consistent with section 257 of the Balanced 
Budget and Emergency Deficit Control Act of 
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1985 used in considering a concurrent resolu-
tion on the budget; or 
(B) after the beginning of a new calendar 
year and before consideration of a concurrent 
resolution on the budget, the most recent base-
line estimates supplied by the Congressional 
Budget Office consistent with section 257 of 
the Balanced Budget and Emergency Deficit 
Control Act of 1985. 
(5) PRIOR SURPLUS.—If direct spending or rev-
enue legislation increases the on-budget deficit or 
causes an on-budget deficit when taken individually, 
it must also increase the on-budget deficit or cause 
an on-budget deficit when taken together with all di-
rect spending and revenue legislation enacted since 
the beginning of the calendar year not accounted for 
in the baseline under paragraph (5)(A), except that 
direct spending or revenue effects resulting in net 
deficit reduction enacted in any bill pursuant to a 
reconciliation instruction since the beginning of that 
same calendar year shall never be made available on 
the pay-as-you-go ledger and shall be dedicated only 
for deficit reduction. 
(b) DETERMINATION
OF BUDGET LEVELS.—For 
purposes of this section, the levels of new budget author-
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•HCON 109 IH 
ity, outlays, and revenues for a fiscal year shall be deter-
mined on the basis of estimates made by the Committees 
on the Budget. 
(c) POINT OF ORDER PROTECTION IN THE HOUSE.— 
In the House, it shall not be in order to consider a rule 
or order that waives the application of subsection (a). As 
disposition of a point of order under this paragraph, the 
Chair shall put the question of consideration with respect 
to the rule or order that waives the application of sub-
section (a). The question of consideration shall be debat-
able for 10 minutes by the Member initiating the point 
of order and for 10 minutes by an opponent, but shall 
otherwise be decided without intervening motion except 
one that the House adjourn. 
TITLE IX—DISCRETIONARY 
SPENDING LIMITS. 
SEC. 901. DISCRETIONARY SPENDING LIMITS IN THE 
HOUSE. 
(a) POINT OF ORDER.—It shall not be in order in 
the House to consider any bill or joint resolution, or 
amendment thereto, that provides new budget authority 
that would cause the discretionary spending limits to be 
exceeded for any fiscal year. 
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•HCON 109 IH 
(b) DISCRETIONARY
SPENDING
LIMITS.—In the 
House and as used in this section, the term ‘‘discretionary 
spending limit’’ means— 
(1) with respect to fiscal year 2008, for the dis-
cretionary category: $1,079,593,000,000 in new 
budget authority and $1,127,623,000,000 in outlays; 
(2) with respect to fiscal year 2009, for the dis-
cretionary category: $1,004,865,000,000 in new 
budget authority and $1,121,730,000,000 in outlays; 
(3) with respect to fiscal year 2010, for the dis-
cretionary category: $977,058,000,000 in new budg-
et authority and $1,050,106,000,000 in outlays; 
as adjusted in conformance with subsection (c). 
(c) ADJUSTMENTS.— 
(1) IN GENERAL.— 
(A) CHAIRMAN.—After the reporting of a 
bill or joint resolution, the offering of an 
amendment thereto, or the submission of a con-
ference report thereon, the chairman of the 
Committee on the Budget may make the ad-
justments set forth in subparagraph (B) for the 
amount of new budget authority in that meas-
ure (if that measure meets the requirements set 
forth in paragraph (2)) and the outlays flowing 
from that budget authority. The chairman of 
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the Committee on the Budget may also make 
appropriate adjustments for the reserve funds 
set forth in this resolution. 
(B) MATTERS TO BE ADJUSTED.—The ad-
justments referred to in subparagraph (A) are 
to be made to— 
(i) the discretionary spending limits, if 
any, set forth in the appropriate concur-
rent resolution on the budget; 
(ii) the allocations made pursuant to 
the appropriate concurrent resolution on 
the budget pursuant to section 302(a) of 
the Congressional Budget Act of 1974; and 
(iii) the budgetary aggregates as set 
forth in the appropriate concurrent resolu-
tion on the budget. 
(2) AMOUNTS OF ADJUSTMENTS.—The adjust-
ment referred to in paragraph (1) shall be an 
amount provided and designated as an emergency 
requirement; 
(3) APPLICATION OF ADJUSTMENTS.—The ad-
justments made for legislation pursuant to para-
graph (1) shall— 
(A) apply while that legislation is under 
consideration; 
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(B) take effect upon the enactment of that 
legislation; and 
(C) be published in the Congressional 
Record as soon as practicable. 
(4) APPLICATION OF THIS SECTION.—The pro-
visions of this section shall apply to legislation pro-
viding new budget authority for fiscal years 2008 
through 2010. 
(d) ENFORCEMENT IN THE HOUSE OF REPRESENTA-
TIVES.— 
(1) WAIVER PROTECTION.—It shall not be in 
order in the House of Representatives to consider a 
rule or order that waives the application of this sec-
tion. 
(2) CONSIDERATION IN THE HOUSE.— 
(A) This subsection shall apply only to the 
House of Representatives. 
(B) In order to be cognizable by the Chair, 
a point of order under this section must specify 
the precise language on which it is premised. 
(C) As disposition of points of order under 
this section, the Chair shall put the question of 
consideration with respect to the proposition 
that is the subject of the points of order. 
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(D) A question of consideration under this 
section shall be debatable for 10 minutes by 
each Member initiating a point of order and for 
10 minutes by an opponent on each point of 
order, but shall otherwise be decided without in-
tervening motion except one that the House ad-
journ or that the Committee of the Whole rise, 
as the case may be. 
(E) The disposition of the question of con-
sideration under this subsection with respect to 
a bill or joint resolution shall be considered also 
to determine the question of consideration 
under this subsection with respect to an amend-
ment made in order as original text. 
(3) EXTENSION OF SPENDING LIMITS.—It shall 
not be in order in the House of Representatives to 
consider a concurrent resolution on the budget as 
described in section 301 of the Congressional Budg-
et Act of 1974 unless such resolution includes dis-
cretionary spending limits that are in the same 
amounts or less than those included in this section. 
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•HCON 109 IH 
TITLE X—SENSES OF CONGRESS 
SEC. 1001. SENSE OF THE HOUSE REGARDING THE IMPOR-
TANCE OF CHILD SUPPORT ENFORCEMENT. 
It is the Sense of the House that additional legislative 
action is needed to ensure that states have the necessary 
resources to collect all child support that is owed to fami-
lies and to allow them to pass 100 percent of support on 
to families without financial penalty. It is further the 
Sense of the House that when 100 percent of child support 
payments are passed on to the child, rather than adminis-
trative expenses, program integrity is improved and child 
support participation increases. 
SEC. 1002. SENSE OF THE HOUSE ON STATE VETERANS 
CEMETERIES. 
It is the sense of the House that the Federal Govern-
ment should pay the plot allowance for the internment in 
a State veterans cemetery of any spouse or eligible child 
of a veteran, consistent with the pay-as-you-go principle. 
SEC. 1003. SENSE OF CONGRESS ON HEALTH INSURANCE 
REFORM. 
It is the sense of the Congress that legislation should 
be considered that does the following: 
(1) Amends the Internal Revenue Code to allow 
individual taxpayers a refundable tax credit for 
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health insurance costs paid for the benefit of the 
taxpayer, the taxpayer’s spouse, and dependents. 
(2) Requires business taxpayers who receive 
payments for certain employee health insurance cov-
erage to file informational returns. 
(3) Directs the Secretary of the Treasury to 
make advance payments of health insurance tax 
credit amounts to health insurance providers. 
(4) Limits the tax exclusion for employer-pro-
vided health care coverage. 
SEC. 1004. SENSE OF THE HOUSE ON THE INTERNAL REV-
ENUE CODE OF 1986. 
(a) SENSE OF CONGRESS ON THE TERMINATION OF 
THE INTERNAL REVENUE CODE OF 1986.—No tax shall 
be imposed by the Internal Revenue Code of 1986— 
(1) for any taxable year beginning after Decem-
ber 31, 2010; and 
(2) in the case of any tax not imposed on the 
basis of a taxable year, on any taxable event or for 
any period after December 31, 2010. 
(b) EXCEPTION.—It is further the sense of the House 
of Representatives that legislation enacted pursuant to 
subsection (a) shall not apply to taxes imposed by— 
(1) chapter 2 of such Code (relating to tax on 
self-employment income); 
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(2) chapter 21 of such Code (relating to Fed-
eral Insurance Contributions Act); and 
(3) chapter 22 of such Code (relating to Rail-
road Retirement Tax Act). 
(c) STRUCTURE OF A NEW FEDERAL TAX SYSTEM.— 
Congress declares that any new Federal tax system should 
be a simple and fair system that— 
(1) applies a low rate to all Americans; 
(2) provides tax relief for working Americans; 
(3) protects the rights of taxpayers and reduces 
tax collection abuses; 
(4) eliminates the bias against savings and in-
vestment; 
(5) promotes economic growth and job creation; 
and 
(6) does not penalize marriage or families. 
(d) TIMING OF IMPLEMENTATION.—In order to en-
sure an easy transition and effective implementation, the 
Congress hereby declares that any new Federal tax system 
should be approved by Congress in its final form no later 
than July 4, 2010. 
Æ 
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