(3) Any action brought under paragraph (1) 
shall be heard and determined by a three-judge 
court in accordance with section 2284 of title 28, 
United States Code. 
Nothing in this section or in any other law shall infringe 
upon the right of the House of Representatives or the Sen-
ate to intervene in an action brought under paragraph (1) 
without the necessity of adopting a resolution to authorize 
such intervention. 
(b) APPEAL TO SUPREME COURT.—Notwithstanding 
any other provisions of law, any order of the United States 
District Court for the District of Columbia which is issued 
pursuant to an action brought under paragraph (1) of sub-
section (a) shall be reviewable by appeal directly to the 
Supreme Court of the United States. Any such appeal 
shall be taken by a notice of appeal filed within 10 days 
after such order is entered; and the jurisdictional state-
ment shall be filed within 30 days after such order is en-
tered. No stay of an order issued pursuant to an action 
brought under paragraph (1) of subsection (a) shall be 
issued by a single Justice of the Supreme Court. 
(c) EXPEDITED CONSIDERATION.—It shall be the 
duty of the District Court for the District of Columbia 
and the Supreme Court of the United States to advance 
on the docket and to expedite to the greatest possible ex-
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tent the disposition of any matter brought under sub-
section (a). 
(d) SEVERABILITY.—If any provision of this Act, or 
the application of such provision to any person or cir-
cumstance is held unconstitutional, the remainder of this 
Act and the application of the provisions of such Act to 
any person or circumstance shall not be affected thereby. 
SEC. 8. TREATMENT OF EMERGENCY SPENDING. 
(a) NEW POINT OF ORDER.—Title IV of the Con-
gressional Budget Act of 1974 is amended by adding at 
the end the following new section: 
‘‘POINT OF ORDER REGARDING EMERGENCIES 
‘‘SEC. 408. It shall not be in order in the House of 
Representatives or the Senate to consider any bill or joint 
resolution, or amendment thereto or conference report 
thereon, containing an emergency designation if it also 
provides an appropriation or direct spending for any other 
item or contains any other matter, but that bill or joint 
resolution, amendment, or conference report may contain 
rescissions of budget authority or reductions of direct 
spending, or that amendment may reduce amounts for 
that emergency.’’. 
(b) CONFORMING AMENDMENT.—The table of con-
tents set forth in section 1(b) of the Congressional Budget 
and Impoundment Control Act of 1974 is amended by in-
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serting after the item relating to section 407 the following 
new item: 
‘‘Sec. 408. Point of order regarding emergencies.’’. 
SEC. 9. EVALUATION AND SUNSET OF TAX EXPENDITURES. 
(a) LEGISLATION FOR SUNSETTING TAX EXPENDI-
TURES.—The President shall submit legislation for the 
periodic review, reauthorization, and sunset of tax expend-
itures with his fiscal year 2008 budget. 
(b) BUDGET CONTENTS AND SUBMISSION TO CON-
GRESS.—Section 1105(a) of title 31, United States Code, 
is amended by adding at the end the following paragraph: 
‘‘(35) beginning with fiscal year 2009, a Gov-
ernment performance plan for measuring the overall 
effectiveness of tax expenditures, including a sched-
ule for periodically assessing the effects of specific 
tax expenditures in achieving performance goals.’’. 
(c) PILOT PROJECTS.—Section 1118(c) of title 31, 
United States Code, is amended by— 
(1) striking ‘‘and’’ after the semicolon in para-
graph (2); 
(2) redesignating paragraph (3) as paragraph 
(4); and 
(3) adding after paragraph (2) the following: 
‘‘(3) describe the framework to be utilized by 
the Director of the Office of Management and Budg-
et, after consultation with the Secretary of the 
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Treasury, the Comptroller General of the United 
States, and the Joint Committee on Taxation, for 
undertaking periodic analyses of the effects of tax 
expenditures in achieving performance goals and the 
relationship between tax expenditures and spending 
programs; and’’. 
(d) CONGRESSIONAL BUDGET ACT.—Title IV of the 
Congressional Budget Act of 1974 is amended by adding 
at the end thereof the following: 
‘‘TAX EXPENDITURES 
‘‘SEC. 409. It shall not be in order in the House of 
Representatives or the Senate to consider any bill, joint 
resolution, amendment, motion, or conference report that 
contains a tax expenditure unless the bill, joint resolution, 
amendment, motion, or conference report provides that 
the tax expenditure will terminate not later than 10 years 
after the date of enactment of the tax expenditure.’’. 
SEC. 10. EFFECTIVE DATE. 
The provisions of this Act shall apply to measures 
passed by the Congress beginning with the date of the en-
actment of this Act and ending on September 30, 2012. 
Æ 
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