H. Con. Res. 71—25 
SEC. 3019. DEFICIT-NEUTRAL RESERVE FUND RELATING TO WORKER 
TRAINING PROGRAMS. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to worker training programs, 
such as training programs that target workers that need advanced 
skills to progress in their current profession or apprenticeship or 
certificate programs that provide retraining for a new industry, 
by the amounts provided in such legislation for those purposes, 
provided that such legislation would not increase the deficit over 
either the period of the total of fiscal years 2018 through 2022 
or the period of the total of fiscal years 2018 through 2027. 
SEC. 3020. RESERVE FUND FOR LEGISLATION TO PROVIDE DISASTER 
FUNDS FOR RELIEF AND RECOVERY EFFORTS TO AREAS 
DEVASTATED BY HURRICANES AND FLOODING IN 2017. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to providing disaster funds 
for relief and recovery to areas devastated by hurricanes and 
flooding in 2017, by the amounts necessary to accommodate the 
budgetary effects of the legislation. 
SEC. 3021. DEFICIT-NEUTRAL RESERVE FUND RELATING TO PRO-
TECTING MEDICARE AND MEDICAID. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to protecting the Medicaid 
program under title XIX of the Social Security Act (42 U.S.C. 
1396 et seq.), which may include strengthening and improving 
Medicaid for the most vulnerable populations, and extending the 
life of the Federal Hospital Insurance Trust Fund by the amounts 
provided in such legislation for those purposes, provided that such 
legislation would not increase the deficit over either the period 
of the total of fiscal years 2018 through 2022 or the period of 
the total of fiscal years 2018 through 2027. 
SEC. 3022. DEFICIT-NEUTRAL RESERVE FUND RELATING TO THE 
PROVISION OF TAX RELIEF FOR FAMILIES WITH CHIL-
DREN. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to changes in Federal tax 
laws, which may include lowering taxes on families with children, 
by the amounts provided in such legislation for those purposes,
H. Con. Res. 71—26 
provided that such legislation would not increase the deficit over 
the period of the total of fiscal years 2018 through 2027. 
SEC. 3023. DEFICIT-NEUTRAL RESERVE FUND RELATING TO THE 
PROVISION OF TAX RELIEF FOR SMALL BUSINESSES. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to changes in Federal tax 
laws, which may include the provision of tax relief for small 
businesses, along with provisions to prevent upper-income taxpayers 
from sheltering income from taxation at the appropriate rate, by 
the amounts provided in such legislation for those purposes, pro-
vided that such legislation would not increase the deficit over the 
period of the total of fiscal years 2018 through 2027. 
SEC. 3024. DEFICIT-NEUTRAL RESERVE FUND RELATING TO TAX 
RELIEF FOR HARD-WORKING MIDDLE-CLASS AMERI-
CANS. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to changes in Federal tax 
laws, which may include reducing federal deductions, such as the 
state and local tax deduction which disproportionally favors high- 
income individuals, to ensure relief for middle-income taxpayers, 
by the amounts provided in such legislation for those purposes, 
provided that such legislation would not increase the deficit over 
either the period of the total of fiscal years 2018 through 2027. 
SEC. 3025. DEFICIT-NEUTRAL RESERVE FUND RELATING TO MAKING 
THE AMERICAN TAX SYSTEM SIMPLER AND FAIRER FOR 
ALL AMERICANS. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to changes in Federal tax 
laws, which may include provisions to make the American tax 
system simpler and fairer for all Americans, by the amounts pro-
vided in such legislation for those purposes, provided that such 
legislation would not increase the deficit over the period of the 
total of fiscal years 2018 through 2027. 
SEC. 3026. DEFICIT-NEUTRAL RESERVE FUND RELATING TO TAX CUTS 
FOR WORKING AMERICAN FAMILIES. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to increasing per-child Fed-
eral tax relief, which may include amending the child tax credit,
H. Con. Res. 71—27 
by the amounts provided in such legislation for those purposes, 
provided that such legislation would not increase the deficit over 
either the period of the total of fiscal years 2018 through 2022 
or the period of the total of fiscal years 2018 through 2027. 
SEC. 3027. DEFICIT-NEUTRAL RESERVE FUND RELATING TO THE 
PROVISION OF INCENTIVES FOR BUSINESSES TO INVEST 
IN AMERICA AND CREATE JOBS IN AMERICA. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to changes in Federal tax 
laws, which may include international tax provisions that provide 
or enhance incentives for businesses to invest in America, generate 
American jobs, retain American jobs, and return jobs to America, 
by the amounts provided in such legislation for those purposes, 
provided that such legislation would not increase the deficit over 
either the period of the total of fiscal years 2018 through 2022 
or the period of the total of fiscal years 2018 through 2027. 
SEC. 3028. DEFICIT-NEUTRAL RESERVE FUND RELATING TO ELIMI-
NATING TAX BREAKS FOR COMPANIES THAT SHIP JOBS 
TO FOREIGN COUNTRIES. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to eliminating tax breaks 
for companies that outsource jobs to foreign countries, by the 
amounts provided in such legislation for those purposes, provided 
that such legislation would not increase the deficit over either 
the period of the total of fiscal years 2018 through 2022 or the 
period of the total of fiscal years 2018 through 2027. 
SEC. 3029. DEFICIT-NEUTRAL RESERVE FUND RELATING TO PRO-
VIDING FULL, PERMANENT, AND MANDATORY FUNDING 
FOR THE PAYMENT IN LIEU OF TAXES PROGRAM. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to providing full, permanent, 
and mandatory funding for the payment in lieu of taxes program 
by the amounts provided in such legislation for those purposes, 
provided that such legislation would not increase the deficit over 
either the period of the total of fiscal years 2018 through 2022 
or the period of the total of fiscal years 2018 through 2027. 
SEC. 3030. DEFICIT-NEUTRAL RESERVE FUND RELATING TO TAX 
REFORM WHICH MAINTAINS THE PROGRESSIVITY OF 
THE TAX SYSTEM. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates,
H. Con. Res. 71—28 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to changes in Federal tax 
laws, which may include tax reform proposals to ensure that the 
reformed tax code parallels the existing tax code with respect to 
relative burdens and does not shift the tax burden from high- 
income to lower- and middle-income taxpayers, by the amounts 
provided in such legislation for those purposes, provided that such 
legislation would not increase the deficit over the period of the 
total of fiscal years 2018 through 2027. 
SEC. 3031. DEFICIT-NEUTRAL RESERVE FUND RELATING TO SIGNIFI-
CANTLY IMPROVING THE BUDGET PROCESS. 
The Chairman of the Committee on the Budget of the Senate 
may revise the allocations of a committee or committees, aggregates, 
and other appropriate levels in this resolution, and make adjust-
ments to the pay-as-you-go ledger, for one or more bills, joint 
resolutions, amendments, amendments between the Houses, 
motions, or conference reports relating to significantly improving 
the budget process by the amounts provided in such legislation 
for those purposes, provided that such legislation would not increase 
the deficit over either the period of the total of fiscal years 2018 
through 2022 or the period of the total of fiscal years 2018 through 
2027. 
TITLE IV—BUDGET PROCESS 
Subtitle A—Budget Enforcement 
SEC. 4101. POINT OF ORDER AGAINST ADVANCE APPROPRIATIONS IN 
THE SENATE. 
(a) IN GENERAL.— 
(1) POINT
OF
ORDER.—Except as provided in subsection 
(b), it shall not be in order in the Senate to consider any 
bill, joint resolution, motion, amendment, amendment between 
the Houses, or conference report that would provide an advance 
appropriation for a discretionary account. 
(2) DEFINITION.—In this section, the term ‘‘advance appro-
priation’’ means any new budget authority provided in a bill 
or joint resolution making appropriations for fiscal year 2018 
that first becomes available for any fiscal year after 2018, 
or any new budget authority provided in a bill or joint resolution 
making general appropriations or continuing appropriations for 
fiscal year 2019, that first becomes available for any fiscal 
year after 2019. 
(b) EXCEPTIONS.—Advance appropriations may be provided— 
(1) for fiscal years 2019 and 2020 for programs, projects, 
activities, or accounts identified in the joint explanatory state-
ment of managers accompanying this concurrent resolution 
under the heading ‘‘Accounts Identified for Advance Appropria-
tions’’ in an aggregate amount not to exceed $28,852,000,000 
in new budget authority in each fiscal year; 
(2) for the Corporation for Public Broadcasting; and 
(3) for the Department of Veterans Affairs for the Medical 
Services, Medical Support and Compliance, Veterans Medical
H. Con. Res. 71—29 
Community Care, and Medical Facilities accounts of the Vet-
erans Health Administration. 
(c) SUPERMAJORITY WAIVER AND APPEAL.— 
(1) WAIVER.—In the Senate, subsection (a) may be waived 
or suspended only by an affirmative vote of three-fifths of 
the Members, duly chosen and sworn. 
(2) APPEAL.—An affirmative vote of three-fifths of the Mem-
bers of the Senate, duly chosen and sworn, shall be required 
to sustain an appeal of the ruling of the Chair on a point 
of order raised under subsection (a). 
(d) FORM OF POINT OF ORDER.—A point of order under sub-
section (a) may be raised by a Senator as provided in section 
313(e) of the Congressional Budget Act of 1974 (2 U.S.C. 644(e)). 
(e) CONFERENCE REPORTS.—When the Senate is considering 
a conference report on, or an amendment between the Houses 
in relation to, a bill or joint resolution, upon a point of order 
being made by any Senator pursuant to this section, and such 
point of order being sustained, such material contained in such 
conference report or House amendment shall be stricken, and the 
Senate shall proceed to consider the question of whether the Senate 
shall recede from its amendment and concur with a further amend-
ment, or concur in the House amendment with a further amend-
ment, as the case may be, which further amendment shall consist 
of only that portion of the conference report or House amendment, 
as the case may be, not so stricken. Any such motion in the 
Senate shall be debatable. In any case in which such point of 
order is sustained against a conference report (or Senate amend-
ment derived from such conference report by operation of this 
subsection), no further amendment shall be in order. 
SEC. 4102. POINT OF ORDER AGAINST CERTAIN CHANGES IN MANDA-
TORY PROGRAMS. 
(a) DEFINITION.—In this section, the term ‘‘CHIMP’’ means 
a provision that— 
(1) would have been estimated as affecting direct spending 
or receipts under section 252 of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 902) (as in 
effect prior to September 30, 2002) if the provision was included 
in legislation other than appropriation Acts; and 
(2) results in a net decrease in budget authority in the 
budget year, but does not result in a net decrease in outlays 
over the period of the total of the current year, the budget 
year, and all fiscal years covered under the most recently 
adopted concurrent resolution on the budget. 
(b) POINT OF ORDER IN THE SENATE.— 
(1) IN GENERAL.—It shall not be in order in the Senate 
to consider a bill or joint resolution making appropriations 
for a full fiscal year, or an amendment thereto, amendment 
between the Houses in relation thereto, conference report 
thereon, or motion thereon, that includes a CHIMP that, if 
enacted, would cause the absolute value of the total budget 
authority of all such CHIMPs enacted in relation to a full 
fiscal year to be more than the amount specified in paragraph 
(2). 
(2) AMOUNT.—The amount specified in this paragraph is— 
(A) for fiscal year 2018, $17,000,000,000; 
(B) for fiscal year 2019, $15,000,000,000; and
H. Con. Res. 71—30 
(C) for fiscal year 2020, $15,000,000,000. 
(c) DETERMINATION.—For purposes of this section, budgetary 
levels shall be determined on the basis of estimates provided by 
the Chairman of the Committee on the Budget of the Senate. 
(d) SUPERMAJORITY WAIVER AND APPEAL IN THE SENATE.—In 
the Senate, subsection (b) may be waived or suspended only by 
an affirmative vote of three-fifths of the Members, duly chosen 
and sworn. An affirmative vote of three-fifths of the Members 
of the Senate, duly chosen and sworn, shall be required to sustain 
an appeal of the ruling of the Chair on a point of order raised 
under subsection (b). 
(e) SENATE POINT OF ORDER AGAINST PROVISIONS OF APPRO-
PRIATIONS LEGISLATION THAT CONSTITUTE CHANGES IN MANDATORY 
PROGRAMS WITH NET COSTS.— 
(1) IN GENERAL.—Section 3103 of S. Con. Res. 11 (114th 
Congress), the concurrent resolution on the budget for fiscal 
year 2016, is repealed. 
(2) APPLICABILITY.—In the Senate, section 314 of S. Con. 
Res. 70 (110th Congress), the concurrent resolution on the 
budget for fiscal year 2009, shall be applied and administered 
as if section 3103(e) of S. Con. Res. 11 (114th Congress), the 
concurrent resolution on the budget for fiscal year 2016, had 
not been enacted. 
SEC. 4103. POINT OF ORDER AGAINST PROVISIONS THAT CONSTITUTE 
CHANGES IN MANDATORY PROGRAMS AFFECTING THE 
CRIME VICTIMS FUND. 
(a) DEFINITION.—In this section— 
(1) the term ‘‘CHIMP’’ has the meaning given such term 
in section 4102(a); and 
(2) the term ‘‘Crime Victims Fund’’ means the Crime Vic-
tims Fund established under section 1402 of the Victims of 
Crime Act of 1984 (34 U.S.C. 20101). 
(b) POINT OF ORDER IN THE SENATE.— 
(1) IN GENERAL.—When the Senate is considering a bill 
or joint resolution making full-year appropriations for fiscal 
year 2018, or an amendment thereto, amendment between the 
Houses in relation thereto, conference report thereon, or motion 
thereon, if a point of order is made by a Senator against 
a provision containing a CHIMP affecting the Crime Victims 
Fund that, if enacted, would cause the absolute value of the 
total budget authority of all CHIMPs affecting the Crime Vic-
tims Fund in relation to fiscal year 2018 to be more than 
$11,224,000,000, and the point of order is sustained by the 
Chair, that provision shall be stricken from the measure and 
may not be offered as an amendment from the floor. 
(2) FORM OF THE POINT OF ORDER.—A point of order under 
paragraph (1) may be raised by a Senator as provided in 
section 313(e) of the Congressional Budget Act of 1974 (2 U.S.C. 
644(e)). 
(3) CONFERENCE REPORTS.—When the Senate is considering 
a conference report on, or an amendment between the Houses 
in relation to, a bill or joint resolution, upon a point of order 
being made by any Senator pursuant to paragraph (1), and 
such point of order being sustained, such material contained 
in such conference report or House amendment shall be 
stricken, and the Senate shall proceed to consider the question
H. Con. Res. 71—31 
of whether the Senate shall recede from its amendment and 
concur with a further amendment, or concur in the House 
amendment with a further amendment, as the case may be, 
which further amendment shall consist of only that portion 
of the conference report or House amendment, as the case 
may be, not so stricken. Any such motion in the Senate shall 
be debatable. In any case in which such point of order is 
sustained against a conference report (or Senate amendment 
derived from such conference report by operation of this sub-
section), no further amendment shall be in order. 
(4) SUPERMAJORITY WAIVER AND APPEAL.—In the Senate, 
this subsection may be waived or suspended only by an affirma-
tive vote of three-fifths of the Members, duly chosen and sworn. 
An affirmative vote of three-fifths of Members of the Senate, 
duly chosen and sworn shall be required to sustain an appeal 
of the ruling of the Chair on a point of order raised under 
this subsection. 
(5) DETERMINATION.—For purposes of this subsection, budg-
etary levels shall be determined on the basis of estimates 
provided by the Chairman of the Committee on the Budget 
of the Senate. 
(c) REVIEW OF PROCEDURES REGARDING CHIMPS.—The Com-
mittee on the Budget and the Committee on Appropriations of 
the Senate shall review existing budget enforcement procedures 
regarding CHIMPs included in appropriations legislation. These 
committees of jurisdiction should consult with other relevant 
committees of jurisdiction and other interested parties to review 
such procedures, including for Crime Victims Fund spending, and 
include any agreed upon recommendations in subsequent concurrent 
resolutions on the budget. 
SEC. 4104. POINT OF ORDER AGAINST DESIGNATION OF FUNDS FOR 
OVERSEAS CONTINGENCY OPERATIONS. 
(a) POINT OF ORDER.—When the Senate is considering a bill, 
joint resolution, motion, amendment, amendment between the 
Houses, or conference report, if a point of order is made by a 
Senator against a provision that designates funds for fiscal year 
2018 for overseas contingency operations, in accordance with section 
251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control 
Act of 1985 (2 U.S.C. 901(b)(2)(A)), and the point of order is sus-
tained by the Chair, that provision shall be stricken from the 
measure and may not be offered as an amendment from the floor. 
(b) FORM OF THE POINT OF ORDER.—A point of order under 
subsection (a) may be raised by a Senator as provided in section 
313(e) of the Congressional Budget Act of 1974 (2 U.S.C. 644(e)). 
(c) CONFERENCE REPORTS.—When the Senate is considering 
a conference report on, or an amendment between the Houses 
in relation to, a bill or joint resolution, upon a point of order 
being made by any Senator pursuant to subsection (a), and such 
point of order being sustained, such material contained in such 
conference report or House amendment shall be stricken, and the 
Senate shall proceed to consider the question of whether the Senate 
shall recede from its amendment and concur with a further amend-
ment, or concur in the House amendment with a further amend-
ment, as the case may be, which further amendment shall consist 
of only that portion of the conference report or House amendment, 
as the case may be, not so stricken. Any such motion in the
H. Con. Res. 71—32 
Senate shall be debatable. In any case in which such point of 
order is sustained against a conference report (or Senate amend-
ment derived from such conference report by operation of this 
subsection), no further amendment shall be in order. 
(d) SUPERMAJORITY WAIVER AND APPEAL.—In the Senate, this 
section may be waived or suspended only by an affirmative vote 
of three-fifths of the Members, duly chose and sworn. An affirmative 
vote of three-fifths of Members of the Senate, duly chosen and 
sworn shall be required to sustain an appeal of the ruling of 
the Chair on a point of order raised under this section. 
(e) SUSPENSION OF POINT OF ORDER.—This section shall not 
apply if a declaration of war by Congress is in effect. 
SEC. 4105. POINT OF ORDER AGAINST RECONCILIATION AMENDMENTS 
WITH UNKNOWN BUDGETARY EFFECTS. 
(a) IN GENERAL.—In the Senate, it shall not be in order to 
consider an amendment to or motion on a bill or joint resolution 
considered pursuant to section 2001 if the Chairman of the Com-
mittee on the Budget submits a written statement for the Congres-
sional Record indicating that the Chairman, after consultation with 
the Ranking Member of the Committee on the Budget, is unable 
to determine the effect the amendment or motion would have on 
budget authority, outlays, direct spending, entitlement authority, 
revenues, deficits, or surpluses. 
(b) SUPERMAJORITY WAIVER AND APPEAL IN THE SENATE.—In 
the Senate, subsection (a) may be waived or suspended only by 
an affirmative vote of three-fifths of the Members, duly chosen 
and sworn. An affirmative vote of three-fifths of the Members 
of the Senate, duly chosen and sworn, shall be required to sustain 
an appeal of the ruling of the Chair on a point of order raised 
under subsection (a). 
SEC. 4106. PAY-AS-YOU-GO POINT OF ORDER IN THE SENATE. 
(a) POINT OF ORDER.— 
(1) IN GENERAL.—It shall not be in order in the Senate 
to consider any direct spending or revenue legislation that 
would increase the on-budget deficit or cause an on-budget 
deficit for any of the applicable time periods as measured 
in paragraphs (5) and (6). 
(2) APPLICABLE TIME PERIODS.—For purposes of this sub-
section, the term ‘‘applicable time period’’ means any of— 
(A) the period of the current fiscal year; 
(B) the period of the budget year; 
(C) the period of the current fiscal year, the budget 
year, and the ensuing 4 fiscal years following the budget 
year; or 
(D) the period of the current fiscal year, the budget 
year, and the ensuing 9 fiscal years following the budget 
year. 
(3) DIRECT SPENDING LEGISLATION.—For purposes of this 
subsection and except as provided in paragraph (4), the term 
‘‘direct spending legislation’’ means any bill, joint resolution, 
amendment, motion, or conference report that affects direct 
spending as that term is defined by, and interpreted for pur-
poses of, the Balanced Budget and Emergency Deficit Control 
Act of 1985 (2 U.S.C. 900 et seq.).
H. Con. Res. 71—33 
(4) EXCLUSION.—For purposes of this subsection, the terms 
‘‘direct spending legislation’’ and ‘‘revenue legislation’’ do not 
include— 
(A) any concurrent resolution on the budget; or 
(B) any provision of legislation that affects the full 
funding of, and continuation of, the deposit insurance guar-
antee commitment in effect on November 5, 1990. 
(5) BASELINE.—Estimates prepared pursuant to this sub-
section shall— 
(A) use the baseline surplus or deficit used for the 
most recently adopted concurrent resolution on the budget; 
and 
(B) be calculated under the requirements of subsections 
(b) through (d) of section 257 of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (as in effect prior 
to September 30, 2002) for fiscal years beyond those covered 
by that concurrent resolution on the budget. 
(6) PRIOR SURPLUS.—If direct spending or revenue legisla-
tion increases the on-budget deficit or causes an on-budget 
deficit when taken individually, it must also increase the on- 
budget deficit or cause an on-budget deficit when taken together 
with all direct spending and revenue legislation enacted since 
the beginning of the calendar year not accounted for in the 
baseline under paragraph (5)(A), except that direct spending 
or revenue effects resulting in net deficit reduction enacted 
in any bill pursuant to a reconciliation instruction since the 
beginning of that same calendar year shall never be made 
available on the pay-as-you-go ledger and shall be dedicated 
only for deficit reduction. 
(b) SUPERMAJORITY WAIVER AND APPEALS.— 
(1) WAIVER.—This section may be waived or suspended 
in the Senate only by the affirmative vote of three-fifths of 
the Members, duly chosen and sworn. 
(2) APPEALS.—Appeals in the Senate from the decisions 
of the Chair relating to any provision of this section shall 
be limited to 1 hour, to be equally divided between, and con-
trolled by, the appellant and the manager of the bill or joint 
resolution, as the case may be. An affirmative vote of three- 
fifths of the Members of the Senate, duly chosen and sworn, 
shall be required to sustain an appeal of the ruling of the 
Chair on a point of order raised under this section. 
(c) DETERMINATION OF BUDGET LEVELS.—For purposes of this 
section, the levels of new budget authority, outlays, and revenues 
for a fiscal year shall be determined on the basis of estimates 
made by the Senate Committee on the Budget. 
(d) REPEAL.—In the Senate, section 201 of S. Con. Res. 21 
(110th Congress), the concurrent resolution on the budget for fiscal 
year 2008, shall no longer apply. 
SEC. 4107. HONEST ACCOUNTING: COST ESTIMATES FOR MAJOR LEGIS-
LATION TO INCORPORATE MACROECONOMIC EFFECTS. 
(a) CBO AND JCT ESTIMATES.—During the 115th Congress, 
any estimate provided by the Congressional Budget Office under 
section 402 of the Congressional Budget Act of 1974 (2 U.S.C. 
653) or by the Joint Committee on Taxation to the Congressional 
Budget Office under section 201(f) of such Act (2 U.S.C. 601(f)) 
for major legislation considered in the Senate shall, to the greatest