‘‘(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 au-
thority or obligation limitation required to 
be allocated by a specific proviso in an ap-
propriation law for which a specific dollar 
figure was not included; 
‘‘(ii) represented separately in any 
table, chart, or explanatory text included 
in the statement of managers or the gov-
erning committee report accompanying 
such law; 
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‘‘(iii) required to be allocated for a 
specific program, project, or activity in a 
law (other than an appropriation law) that 
mandates the expenditure of budget au-
thority from accounts, programs, projects, 
or activities for which budget authority is 
provided in an appropriation law; 
‘‘(iv) represented by the product of 
the estimated procurement cost and the 
total quantity of items specified in an ap-
propriation law or included in the state-
ment of managers or the governing com-
mittee report accompanying such law; or 
‘‘(v) represented by the product of the 
estimated 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 budget au-
thority is provided in an appropriation law. 
‘‘(B) The term ‘dollar amount of discre-
tionary budget authority’ does not include— 
‘‘(i) direct spending; 
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‘‘(ii) budget authority in an appro-
priation law which funds direct spending 
provided for in other law; 
‘‘(iii) any existing budget authority 
canceled in an appropriation law; or 
‘‘(iv) any restriction, condition, or lim-
itation in an appropriation law or the ac-
companying statement of managers or 
committee reports on the expenditure of 
budget authority for an account, program, 
project, or activity, or on activities involv-
ing 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 re-
cent 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-
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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)). 
‘‘(10) OMB.—The term ‘OMB’ means the Di-
rector of the Office of Management and Budget. 
‘‘(11) OMNIBUS
RECONCILIATION
OR
APPRO-
PRIATION MEASURE.—The term ‘omnibus reconcili-
ation 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 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 
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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 corporations (as defined in sec-
tion 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 em-
ployer shall be treated as a single bene-
ficiary; 
‘‘(v) all beneficiaries of a qualified 
plan shall be treated as a single bene-
ficiary; 
‘‘(vi) all contributors to a charitable 
organization shall be treated as a single 
beneficiary; 
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‘‘(vii) all holders of the same bond 
issue shall be treated as a single bene-
ficiary; and 
‘‘(viii) if a corporation, partnership, 
association, trust or estate is the bene-
ficiary of a provision, the shareholders of 
the corporation, the partners of the part-
nership, 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 pro-
vision that is estimated to result in a reduction 
in Federal tax revenues (determined with re-
spect 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 
beginning with the first fiscal year for 
which the provision is effective; 
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