H. Res. 1000
In the House of Representatives, U. S., 
September 14, 2006.
Resolved,
SECTION 1. EARMARKING REFORM IN THE HOUSE OF REP-
RESENTATIVES. 
(a) In the House of Representatives, it shall not be in 
order to consider—
(1) a bill reported by a committee unless the report 
includes a list of earmarks in the bill or in the report 
(and the names of Members who submitted requests to 
the committee for earmarks included in such list); or 
(2) a conference report to accompany a bill unless 
the joint explanatory statement prepared by the man-
agers on the part of the House and the managers on the 
part of the Senate includes a list of earmarks in the con-
ference report or joint statement (and the names of 
Members who submitted requests to the committee for 
earmarks included in such list) that were not committed 
to the conference committee by either House, not in a
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report specified in paragraph (1), and not in a report of 
a committee of the Senate on a companion measure. 
(3) In order to be cognizable by the Chair, a point 
of order raised under paragraph (1) may be based only 
on the failure of a report of a committee to include a 
list required by paragraph (1). 
(b) In the House of Representatives, it shall not be in 
order to consider—
(1) a bill carrying a tax measure reported by the 
Committee on Ways and Means as to which the Joint 
Committee on Taxation has—
(A) identified a tax earmark pursuant to sub-
section (e), unless the report on the bill includes a 
list of tax earmarks in the bill or report (and the 
names of Members who submitted requests to the 
committee for tax earmarks included in such list); 
or 
(B) failed to provide an analysis under sub-
section (e); or 
(2) a conference report to accompany a bill carrying 
a tax measure as to which the Joint Committee on Tax-
ation has—
(A) identified a tax earmark pursuant to sub-
section (e), unless the joint explanatory statement 
prepared by the managers on the part of the House
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and the managers on the part of the Senate in-
cludes a list of tax earmarks in the conference re-
port or joint statement (and the names of Members 
who submitted requests to the committee for tax 
earmarks included in such list) that were not com-
mitted to the conference committee by either House, 
not in a report specified in paragraph (1), and not 
in a report of a committee of the Senate on a com-
panion measure; or 
(B) failed to provide an analysis under sub-
section (e). 
(3) A point of order under paragraph (1) or (2) 
may not be cognizable by the Chair if the Joint Com-
mittee on Taxation has provided an analysis under sub-
section (e) and has not identified a tax earmark. 
(c)(1) In the House of Representatives, it shall not be 
in order to consider a rule or order that waives the applica-
tion of subsection (a)(2) or (b)(2). 
(2) A point of order that a rule or order waives the ap-
plication of subsection (b)(2)(A) may not be cognizable by the 
Chair if the Joint Committee on Taxation has provided an 
analysis under subsection (e) and has not identified a tax ear-
mark. 
(3) In order to be cognizable by the Chair, a point of 
order that a rule or order waives the application of subsection
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(b)(2)(A) must specify the precise language of the rule or 
order and any pertinent analysis by the Joint Committee on 
Taxation contained in the joint statement of managers. 
(d)(1) As disposition of a point of order under sub-
section (a) or (b), the Chair shall put the question of consid-
eration with respect to the proposition that is the subject of 
the point of order. 
(2) As disposition of a point of order under subsection 
(c) with respect to a rule or order relating to a conference 
report, the Chair shall put the question of consideration as 
follows: ‘‘Shall the House now consider the resolution not-
withstanding the assertion of [the maker of the point of 
order] that the object of the resolution introduces a new ear-
mark or new earmarks?’’. 
(3) The question of consideration under this subsection 
(other than one disposing of a point of order under sub-
section (b)) shall be debatable for 15 minutes by the Member 
initiating the point of order and for 15 minutes by an oppo-
nent, but shall otherwise be decided without intervening mo-
tion except one that the House adjourn. 
(e) The Joint Committee on Taxation shall review any 
bill containing a tax measure that is being reported by the 
Committee on Ways and Means or prepared for filing by a 
committee of conference of the two Houses, and shall identify 
whether such bill contains any tax earmarks. The Joint Com-
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mittee on Taxation shall provide to the Committee on Ways 
and Means or the committee of conference a statement identi-
fying any such tax earmarks or declaring that the bill or joint 
resolution does not contain any tax earmarks, and such state-
ment shall be included in the report on the bill or joint state-
ment of managers, as applicable. Any such statement shall 
also be made available to any Member of Congress by the 
Joint Committee on Taxation immediately upon request. 
SEC. 2. DEFINITIONS. 
(a) For the purpose of this resolution, the term ‘‘ear-
mark’’ means a provision in a bill or conference report, or 
language in an accompanying committee report or joint state-
ment of managers—
(1) with respect to a general appropriation bill, or 
conference report thereon, providing or recommending 
an amount of budget authority for a contract, loan, loan 
guarantee, grant, or other expenditure with or to a non-
Federal entity, if—
(A) such entity is specifically identified in the 
report or bill; or 
(B) if the discretionary budget authority is al-
located outside of the statutory or administrative 
formula-driven or competitive bidding process and is 
targeted or directed to an identifiable entity, spe-
cific State, or Congressional district; or
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(2) with respect to a measure other than that speci-
fied in paragraph (1), or conference report thereon, pro-
viding authority, including budget authority, or recom-
mending the exercise of authority, including budget au-
thority, for a contract, loan, loan guarantee, grant, loan 
authority, or other expenditure with or to a non-Federal 
entity, if—
(A) such entity is specifically identified in the 
report or bill; 
(B) if the authorization for, or provision of, 
budget authority, contract authority loan authority 
or other expenditure is allocated outside of the stat-
utory or administrative formula-driven or competi-
tive bidding process and is targeted or directed to 
an identifiable entity, specific State, or Congres-
sional district; or 
(C) if such authorization for, or provision of, 
budget authority, contract authority, loan authority 
or other expenditure preempts statutory or adminis-
trative State allocation authority. 
(b)(1) For the purpose of this resolution, the term ‘‘tax 
earmark’’ means any revenue-losing provision that provides a 
Federal tax deduction, credit, exclusion, or preference to only 
one beneficiary (determined with respect to either present law 
or any provision of which the provision is a part) under the
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Internal Revenue Code of 1986 in any year for which the 
provision is in effect; 
(2) for purposes of paragraph (1)—
(A) all businesses and associations that are mem-
bers of the same controlled group of corporations (as de-
fined in section 1563(a) of the Internal Revenue Code of 
1986) shall be treated as a single beneficiary; 
(B) all shareholders, partners, members, or bene-
ficiaries of a corporation, partnership, association, or 
trust or estate, respectively, shall be treated as a single 
beneficiary; 
(C) all employees of an employer shall be treated as 
a single beneficiary; 
(D) all qualified plans of an employer shall be treat-
ed as a single beneficiary; 
(E) all beneficiaries of a qualified plan shall be 
treated as a single beneficiary; 
(F) all contributors to a charitable organization 
shall be treated as a single beneficiary; 
(G) all holders of the same bond issue shall be 
treated as a single beneficiary; and 
(H) if a corporation, partnership, association, trust 
or estate is the beneficiary of a provision, the share-
holders of the corporation, the partners of the partner-
ship, the members of the association, or the beneficiaries
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of the trust or estate shall not also be treated as bene-
ficiaries of such provision; 
(3) for the purpose of this subsection, the term ‘‘rev-
enue-losing provision’’ means any provision that is estimated 
to result in a reduction in Federal tax revenues (determined 
with respect to either present law or any provision of which 
the provision is a part) for any one of the two following peri-
ods—
(A) the first fiscal year for which the provision is 
effective; or 
(B) the period of the 5 fiscal years beginning with 
the first fiscal year for which the provision is effective; 
and 
(4) the terms used in this subsection shall have the same 
meaning as those terms have generally in the Internal Rev-
enue Code of 1986, unless otherwise expressly provided. 
(c) For the purpose of this resolution—
(1) government-sponsored enterprises, Federal fa-
cilities, and Federal lands shall be considered Federal 
entities; 
(2) to the extent that the non-Federal entity is a 
State, unit of local government, territory, an Indian 
tribe, a foreign government or an intergovernmental 
international organization, the provision or language 
shall not be considered an earmark unless the provision
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or language also specifies the specific purpose for which 
the designated budget authority is to be expended; 
(3) the term ‘‘budget authority’’ shall have the 
same meaning as such term is defined in section 3 of the 
Congressional Budget Act of 1974 (2 U.S.C. 622); and 
(4) an obligation limitation shall be treated as 
though it is budget authority. 
Attest:
Clerk.