•HCON 376 EH 
ment offered thereto is only in order if limited to 
changing an amount in the motion. 
(4) Except as provided by paragraph (5), the 
chairman of the Committee on the Budget may not 
make any adjustments under subsection (a) or sub-
section (b) unless or until the committee filing a re-
port or joint statement of managers on a conference 
report on a measure including an emergency des-
ignation fulfills the terms set forth in section 504. 
(5) The chairman of the Committee on the 
Budget shall make any adjustments he deems nec-
essary under this section if he determines the enact-
ment of the provision or provisions designated as an 
emergency is essential to respond to an urgent and 
imminent need, the chairman determines the excep-
tional circumstances referred to in rule 3 of the 
rules of the committee are met and the committee 
cannot convene to consider the motion referred to in 
this section in a timely fashion. 
(c) APPLICATION OF ADJUSTMENTS.—The adjust-
ments made pursuant to subsection (a) or (b) shall—
(1) apply while that bill, joint resolution, con-
ference report or amendment is under consideration; 
(2) take effect upon the enactment of that leg-
islation; and
•HCON 376 EH 
(3) be published in the Congressional Record as 
soon as practicable. 
SEC. 502. EMERGENCY CRITERIA. 
As used in this title: 
(1) The term ‘‘emergency’’ means a situation 
that—
(A) requires new budget authority and out-
lays (or new budget authority and the outlays 
flowing therefrom) for the prevention or mitiga-
tion of, or response to, loss of life or property, 
or a threat to national security; and 
(B) is unanticipated. 
(2) The term ‘‘unanticipated’’ means that the 
underlying situation is—
(A) Sudden, which means quickly coming 
into being or not building up over time; 
(B) Urgent, which means a pressing and 
compelling need requiring immediate action; 
(C) Unforeseen, which means not predicted 
or anticipated as an emerging need; and 
(D) Temporary, which means not of a per-
manent duration.
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SEC. 503. DEVELOPMENT OF GUIDELINES FOR APPLICA-
TION OF EMERGENCY DEFINITION. 
In the House, as soon as practicable after the adop-
tion of this resolution, the chairman of the Committee on 
the Budget shall, after consultation with the chairmen of 
the applicable committees, and the Director of the Con-
gressional Budget Office, prepare guidelines for applica-
tion of the definition of an emergency and publish such 
guidelines in the Congressional Record, and may issue any 
committee print from the Committee on the Budget for 
this or other purposes. 
SEC. 504. COMMITTEE NOTIFICATION OF EMERGENCY LEG-
ISLATION. 
(a) COMMITTEE NOTIFICATION.—Whenever a com-
mittee of the House (including a committee of conference) 
reports any bill or joint resolution that includes a provision 
designated as an emergency pursuant to this title, the re-
port accompanying that bill or joint resolution (or the joint 
explanatory statement of managers in the case of a con-
ference report on any such bill or joint resolution) shall 
identify all provisions that provide amounts designated as 
an emergency and shall provide an explanation of the 
manner in which the provision meets the criteria set forth 
in section 502. 
(b) CONGRESSIONAL RECORD.—If such a measure is 
to be considered by the House without being reported by
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the committee of jurisdiction, then the committee shall 
cause the explanation to be published in the Congressional 
Record as soon as practicable. 
SEC. 505. UP-TO-DATE TABULATIONS. 
The Committee on the Budget of the House shall 
publish in the Congressional Record up-to-date tabulations 
of amounts remaining in the reserve fund set forth in sec-
tion 501, or authorized in excess thereof, as soon as prac-
ticable after the enactment of such amounts designated 
as emergencies. 
TITLE VI—SENSE OF CONGRESS 
SEC. 601. SENSE OF CONGRESS ON LONG-TERM BUDG-
ETING. 
It is the sense of Congress that the determination of 
the congressional budget for the United States Govern-
ment and the President’s budget request should include 
consideration of the Financial Report of the United States 
Government, especially its information regarding the Gov-
ernment’s net operating cost, financial position, and long-
term liabilities. 
SEC. 602. SENSE OF CONGRESS ON CLOSING THE TAX GAP 
TO REDUCE THE DEFICIT. 
It is the sense of Congress that any revenues in-
creases achieved through recovery of taxes legally owed to 
the U.S. Treasury but not actually paid, the so-called ‘‘tax
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gap’’, shall be dedicated entirely to reducing the deficit 
and the accumulated debt, and not to financing additional 
spending. 
SEC. 603. IMPORTANCE OF FUNDING FY2007 DEPARTMENTS 
OF LABOR, HEALTH AND HUMAN SERVICES, 
EDUCATION, AND RELATED AGENCIES AP-
PROPRIATION BILL. 
(a) FINDINGS.—The House of Representatives finds 
that—
(1) the budget resolution sets total discre-
tionary spending at $872,778,000,000; and 
(2) additional funding can be provided for dis-
cretionary programs under the budget resolution 
provided that it is offset with mandatory or discre-
tionary savings in negotiations with the Senate. 
(b) RECOGNITION.—The House of Representatives 
recognizes the need to increase the President’s fiscal year 
2007 request for the Departments of Labor, Health and 
Human Services, Education, and Related Agencies Appro-
priation bill by not less than $7,158,000,000. 
SEC. 604. UNOBLIGATED FUNDING OFFSET. 
There should be included in any offsets enacted to 
provide for the increases relative to the President’s request 
for the Labor, Health and Human Services, Education, 
and Related Agencies Appropriations bill a rescission of
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at least $1,000,000,000 from available, unobligated funds 
previously appropriated for reconstruction activities in 
Iraq.
Passed the House of Representatives May 18 (legis-
lative day, May 17), 2006. 
Attest:
Clerk.
109TH CONGRESS 
2D SESSION 
H. CON. RES. 376
CONCURRENT RESOLUTION 
Establishing the congressional budget for the 
United States Government for fiscal year 2007 
and setting forth appropriate budgetary levels for 
fiscal years 2008 through 2011.