‘‘(1) For the purposes of enforcing section 302(a), 
upon the engrossment of any appropriation bill by the 
House of Representatives or Senate, as applicable, the 
amount of budget authority and outlays calculated pursu-
ant to subsection (c)(3) shall be counted against the 
302(a) allocation provided to the Committee on Appro-
priations as if the amount calculated pursuant to sub-
section (c)(3) was included in the bill just engrossed. 
‘‘(2) For purposes of enforcing section 302(b), upon 
the engrossment of any appropriation bill by the House 
of Representatives or Senate, as applicable, the 302(b) al-
location provided to the subcommittee for the bill just en-
grossed shall be deemed to have been reduced by the 
amount of budget authority and outlays calculated, pursu-
ant to subsection (c)(3). 
‘‘(e) DEFINITION.—As used in this section, the term 
‘appropriation bill’ means any general or special appro-
priation bill, and any bill or joint resolution making sup-
plemental, deficiency, or continuing appropriations.’’. 
SEC. 202. ESTABLISHMENT OF DIRECT SPENDING REDUC-
TION ACCOUNT. 
Title III of the Congressional Budget Act of 1974 
(as amended by section 201) is further amended by adding 
at the end the following new section: 
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‘‘DIRECT SPENDING DEFICIT REDUCTION ACCOUNT 
‘‘SEC. 317. (a) ESTABLISHMENT OF ACCOUNT.—The 
chairman of the Committee on the Budget of the House 
of Representatives and of the Senate shall each maintain 
an account to be known as the ‘deficit reduction direct 
spending account’. The account shall be divided into en-
tries corresponding to the House of Representatives or 
Senate committees, as applicable, that received allocations 
under section 302(a) in the most recently adopted concur-
rent resolution on the budget, except that it shall not in-
clude the Committee on Appropriations of that House and 
each entry shall consist of the ‘first-year deficit reduction 
account’ and the ‘five-year deficit reduction account’ or 
the period covered by the resolution on the budget for that 
fiscal year, as applicable. 
‘‘(b) COMPONENTS.—Each entry shall consist only of 
amounts credited to it under subsection (c). No entry of 
a negative amount shall be made. 
‘‘(c) CALCULATION OF ACCOUNT SAVINGS IN HOUSE 
AND SENATE.—For the purposes of enforcing section 
302(a), upon the engrossment of any bill, other than an 
appropriation bill, by the House of Representatives or 
Senate, as applicable, the amount of budget authority and 
outlays calculated pursuant to subsection (d)(3) shall be 
counted against the 302(a) allocation provided to the ap-
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plicable committee or committees of that House which re-
ported the bill as if the amount calculated pursuant to 
subsection (d)(3) was included in the bill just engrossed. 
‘‘(d) CREDITING OF AMOUNTS TO ACCOUNT.—(1) 
Whenever a Member or Senator, as the case may be, offers 
an amendment to a bill that reduces the amount of budget 
authority for direct spending provided either under cur-
rent law or proposed to be provided by the bill under con-
sideration, that Member or Senator may state the portion 
of such reduction achieved in the first year covered by the 
most recently adopted concurrent resolution on the budget 
and in addition the portion of such reduction achieved in 
the first ten years covered by the most recently adopted 
concurrent resolution on the budget that shall be credited 
to the first-year deficit reduction balance and the five-year 
deficit reduction balance, as applicable, if the amendment 
is agreed to. 
‘‘(2) Except as provided by paragraph (3), the chair-
man of the Committee on the Budget of the House of Rep-
resentatives or Senate, as applicable, shall, upon the en-
grossment of any bill, other than an appropriation bill, by 
the House of Representatives or Senate, as applicable, 
credit to the applicable entry balances amounts of new 
budget authority and outlays equal to the net amounts of 
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reductions in budget authority and in outlays resulting 
from amendments agreed to by that House to that bill. 
‘‘(3) When computing the net amounts of reductions 
in budget authority and in outlays resulting from amend-
ments agreed to by the House of Representatives or Sen-
ate, as applicable, to a bill, the chairman of the Committee 
on the Budget of that House shall only count those por-
tions of such amendments agreed to that were so des-
ignated by the Members or Senators offering such amend-
ments as amounts to be credited to the first year deficit 
reduction balance and the five-year deficit reduction bal-
ance. 
‘‘(4) The chairman of the Committee on the Budget 
of the House of Representatives and of the Senate shall 
each maintain a running tally of the amendments adopted 
reflecting increases and decreases of budget authority in 
the bill as reported to its House. This tally shall be avail-
able to Members or Senators during consideration of any 
bill by that House. 
‘‘(e) DEFINITION.—As used in this section, the term 
‘appropriation bill’ means any general or special appro-
priation bill, and any bill or joint resolution making sup-
plemental, deficiency, or continuing appropriations.’’. 
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