IV 
109TH CONGRESS 
2D SESSION 
H. RES. 1000 
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 
RESOLUTION 
Providing for earmarking reform in the House of 
Representatives. 
Resolved, 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
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 
requests 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 man-
agers 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 committee for earmarks included in such list) 
that were not committed to the conference com-
mittee by either House, not in a report specified in 
paragraph (1), and not in a report of a committee 
of the Senate on a companion measure. 
(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— 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
(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 re-
port (and the names of Members who submitted 
requests to the committee for tax earmarks in-
cluded in such list); or 
(B) failed to provide an analysis under 
subsection (e); or 
(2) a conference report to accompany a bill car-
rying a tax measure as to which the Joint Com-
mittee on Taxation has— 
(A) identified a tax earmark pursuant to 
subsection (e), unless 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 tax ear-
marks in the conference report or joint state-
ment (and the names of Members who sub-
mitted requests to the committee for tax ear-
marks included in such list) that were not com-
mitted to the conference committee by either 
House, not in a report specified in paragraph 
(1), and not in a report of a committee of the 
Senate on a companion measure; or 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
(B) failed to provide an analysis under 
subsection (e). 
(c)(1) In the House of Representatives, it shall not 
be in order to consider a rule or order that waives the 
application 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. 
(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 
managers. 
(d)(1) In order to be cognizable by the Chair, a point 
of order raised under subsection (a)(1) may be based only 
on the failure of a report of a committee to include the 
list required by subsection (a)(1). 
(2) A point of order under subsection (b) may not 
be cognizable by the Chair if the Joint Committee on Tax-
ation has provided an analysis under subsection (e) and 
has not identified a tax earmark. 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
(3) As disposition of a point of order under sub-
section (a) or (b), the Chair shall put the question of con-
sideration with respect to the proposition that is the sub-
ject of the point of order. 
(4) As disposition of a point of order under sub-
section (c) with respect to a rule or order relating to a 
conference report, the Chair shall put the question of con-
sideration as follows: ‘‘Shall the House now consider the 
resolution notwithstanding the assertion of [the maker of 
the point of order] that the object of the resolution intro-
duces a new earmark or new earmarks?’’. 
(5) The question of consideration under this sub-
section (other than one disposing of a point of order under 
subsection (b)) shall be debatable for 15 minutes by the 
Member initiating the point of order and for 15 minutes 
by an opponent, but shall otherwise be decided without 
intervening motion 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 Committee on Ways and Means or prepared for 
filing by a committee of conference of the two Houses, 
and shall identify whether such bill contains any tax ear-
marks. 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 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
or declaring that the bill or joint resolution does not con-
tain any tax earmarks, and such statement shall be in-
cluded in the report on the bill or joint statement of man-
agers, 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 a specific amount of discretionary budget 
authority for a contract, loan, loan guarantee, grant, 
or other expenditure with or to a non-Federal entity, 
if— 
(A) such entity is specifically identified in 
the report or bill; or 
(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, 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
(2) with respect to a measure other than that 
specified in paragraph (1), or conference report 
thereon, providing authority, including budget au-
thority, or recommending the exercise of authority, 
including budget authority, for a contract, loan, loan 
guarantee, grant, obligation limitation on the use of 
contract authority, loan authority, or other expendi-
ture 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 au-
thority or other expenditure is allocated outside 
of the statutory or administrative formula-driv-
en or competitive bidding process and is tar-
geted or directed to an identifiable entity, spe-
cific State, or Congressional district; or 
(C) if such authorization for, or provision 
of, budget authority, contract authority, loan 
authority or other expenditure preempts statu-
tory or administrative State allocation author-
ity. 
(b)(1) the term ‘‘tax earmark’’ means any revenue- 
losing provision that provides a Federal tax deduction, 
credit, exclusion, or preference to only one beneficiary (de-
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
termined 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; 
(2) for purposes of paragraph (1)— 
(A) all businesses and associations that are 
members of the same controlled group of corpora-
tions (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 
beneficiaries of a corporation, partnership, associa-
tion, or trust or estate, respectively, shall be treated 
as a single beneficiary; 
(C) all employees of an employer shall be treat-
ed 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; 
(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 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
(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 provi-
sion 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 
effective; and 
(4) the terms used in this subsection shall have the 
same meaning as those terms have generally in the Inter-
nal Revenue Code of 1986, unless otherwise expressly pro-
vided. 
(c) For the purpose of this resolution— 
(1) government-sponsored enterprises, Federal 
facilities, and Federal lands shall be considered Fed-
eral entities; 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS
•HRES 1000 IH 
(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 
budget authority. 
Æ 
VerDate Aug 31 2005 
04:01 Sep 16, 2006
Jkt 049200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6301
E:\BILLS\HR1000.IH
HR1000
ccoleman on PROD1PC71 with BILLS