(a) in the budget submission of the President for fiscal 
year 2008 and include its recommendations thereon in its 
views and estimates made under section 301(d) of the 
Congressional Budget Act of 1974 within 6 weeks of that 
budget submission. 
(c) ACTIONS BY THE COMMITTEES ON THE BUDG-
ET.—(1) The Committee on the Budget of the House of 
Representatives and the Senate shall review the items in-
cluded pursuant to subsection (a) in the budget submis-
sion of the President for fiscal year 2008 and the rec-
ommendations submitted by the Committee on Appropria-
tions of its House pursuant to subsection (b) included in 
its views and estimates made under section 301(d) of the 
Congressional Budget Act of 1974. 
(2) The report of the Committee on the Budget of 
each House accompanying the concurrent resolution on 
the budget for fiscal year 2008 and the joint explanatory 
statement of managers accompanying such resolution shall 
also include allocations to the Committee on Appropria-
tions of its House of total new budget authority and total 
outlays (which shall be deemed to be made pursuant to 
section 302(a) of the Congressional Budget Act of 1974 
for purposes of budget enforcement under section 302(f)) 
for fiscal year 2009 from which the Committee on Appro-
priations may report regular appropriation bills for fiscal 
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year 2008 that include funding for certain accounts for 
each of fiscal years 2008 and 2009. 
(3) The report of the Committee on the Budget of 
each House accompanying the concurrent resolution on 
the budget for fiscal year 2008 and the joint explanatory 
statement of managers accompanying such resolution shall 
also include the assumptions upon which such allocations 
referred to in paragraph (2) are based. 
(d) GAO PROGRAMMATIC
OVERSIGHT
ASSIST-
ANCE.—(1) During the first session of the 110th Congress 
the committees of the House of Representatives and the 
Senate are directed to work with the Comptroller General 
of the United States to develop plans to transition pro-
gram authorizations to a multi-year schedule. 
(2) During the 110th Congress, the Comptroller Gen-
eral of the United States will continue to provide assist-
ance to the Congress with respect to programmatic over-
sight and in particular will assist the committees of Con-
gress in designing and conforming programmatic oversight 
procedures for the fiscal year 2009–2010 biennium. 
(e) CBO AUTHORIZATION REPORT.—On or before 
January 15, 2008, the Director of the Congressional 
Budget Office, after consultation with the appropriate 
committees of the House of Representatives and Senate, 
shall submit to the Congress a report listing (A) all pro-
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grams and activities funded during fiscal year 2008 for 
which authorizations for appropriations have not been en-
acted for that fiscal year and (B) all programs and activi-
ties funded during fiscal year 2008 for which authoriza-
tions for appropriations will expire during that fiscal year, 
fiscal year 2009, or fiscal year 2010. 
(f) PRESIDENT’S BUDGET SUBMISSION FOR FISCAL 
YEAR 2006.—The budget submission of the President pur-
suant to section 1105(a) of title 31, United States Code, 
for fiscal year 2009 shall include an evaluation of, and 
recommendations regarding, the transitional biennial 
budget process for the fiscal year 2008-2009 biennium 
that was carried out pursuant to this section. 
(g) CBO TRANSITIONAL REPORT.—On or before 
March 31, 2008, the Director of the Congressional Budget 
Office shall submit to Congress an evaluation of, and rec-
ommendations regarding, the transitional biennial budget 
process for the fiscal year 2008-2009 biennium that was 
carried out pursuant to this section. 
SEC. 112. EFFECTIVE DATE. 
Except as provided by sections 107, 110, and 111, 
this title and the amendments made by it shall take effect 
on January 1, 2009, and shall apply to budget resolutions 
and appropriations for the biennium beginning with fiscal 
year 2010. 
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TITLE II—EARMARK REFORM 
SEC. 201. PROHIBITION OF EARMARKS OR TAX EARMARKS 
IN COMMITTEE REPORTS OR JOINT STATE-
MENTS; IDENTIFICATION OF EARMARKS AND 
SPONSORS REQUIRED. 
(a) PROHIBITION OF EARMARKS OR TAX EARMARKS 
IN COMMITTEE REPORTS OR JOINT STATEMENTS.—In 
the House of Representatives or the Senate, it shall not 
be in order to consider— 
(1) any bill reported by any committee if the re-
port accompanying that bill includes any earmarks 
or tax earmarks; or 
(2) the conference report on any bill if the joint 
statement of managers accompanying such con-
ference report includes any earmarks or tax ear-
marks. 
(b) IDENTIFICATION OF EARMARKS AND SPONSORS 
REQUIRED.—In the House of Representatives or the Sen-
ate, it shall not be in order to consider any bill reported 
by any committee if the report accompanying that bill does 
not include a list identifying each earmark in the bill and 
the name of any Member who sponsored that earmark. 
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SEC. 202. IDENTIFICATION OF TAX EARMARKS AND SPON-
SORS REQUIRED. 
(a) POINT OF ORDER.—In the House of Representa-
tives or the Senate, it shall not be in order to consider 
a bill carrying a tax measure reported by the Committee 
on Ways and Means of the House or the Committee on 
Finance of the Senate as to which the Joint Committee 
on Taxation has— 
(1) identified a tax earmark pursuant to sub-
section (b), unless the report on the bill includes a 
list of each such tax earmark in the bill (and the 
name of any Member who submitted a request to the 
committee for that tax earmark); or 
(2) failed to provide an analysis under sub-
section (b). 
(b) JOINT
COMMITTEE
ON
TAXATION
STATE-
MENTS.—The Joint Committee on Taxation shall review 
any bill containing a tax measure that is being reported 
by the Committee on Ways and Means of the House or 
the Committee on Finance of the Senate and shall identify 
whether such bill contains any tax earmarks. The Joint 
Committee on Taxation shall provide to the Committee on 
Ways and Means or the Committee on Finance, as appli-
cable, a statement identifying any such tax earmarks or 
declaring that the bill does not contain any tax earmarks, 
and such statement shall be included in the report on the 
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bill. Any such statement shall also be made available to 
any Member of Congress by the Joint Committee on Tax-
ation immediately upon request. 
SEC. 203. OUT OF SCOPE EARMARKS OR TAX EARMARKS IN 
CONFERENCE REPORTS. 
(a) IN GENERAL.—In the House of Representatives 
or the Senate, a point of order may be made by any Mem-
ber against consideration of a conference report that in-
cludes any earmark or tax earmark not committed to con-
ference by either House. The point of order shall be made 
and voted on separately for each item in violation of this 
section. 
(b) DISPOSITION.—If the point of order against a 
conference report under subsection (a) is sustained, 
then— 
(1) the earmark or tax earmark in such con-
ference report shall be deemed to have been struck; 
(2) when all other points of order under this 
section have been disposed of— 
(A) the House or Senate, as applicable, 
shall proceed to consider the question of wheth-
er the House or Senate should recede from its 
amendment to the Senate bill or House bill, or 
its disagreement to the amendment of the Sen-
ate or the House, and concur with a further 
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amendment, which further amendment shall 
consist of only that portion of the conference 
report not deemed to have been struck; 
(B) the question shall be debatable; and 
(C) no further amendment shall be in 
order; and 
(3) if the House or the Senate, as applicable, 
agrees to the amendment, then the bill and the 
House amendment thereto, or the bill and the Sen-
ate amendment thereto, shall be returned to the 
Senate or the House for its concurrence in the 
amendment of the House or the Senate. 
(c) WAIVER
AND APPEAL.—This section may be 
waived or suspended in the House of Representatives or 
the Senate only by an affirmative vote of a majority of 
the Members, duly chosen and sworn. In the Senate, an 
affirmative vote of a majority of its Members, 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. 
SEC. 204. DEFINITIONS. 
(a) DEFINITIONS.—As used in this title: 
(1) The term ‘‘earmark’’ means a provision in 
a bill or conference report— 
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(A) with respect to an appropriation bill or 
conference report thereon providing or recom-
mending an amount of budget authority for a 
contract, loan, loan guarantee, grant, or other 
expenditure with or to a non-Federal entity, 
if— 
(i) such entity is specifically identified 
in the bill; or 
(ii) if the discretionary budget author-
ity is allocated outside of the statutory or 
administrative formula-driven or competi-
tive bidding process and is targeted or di-
rected to an identifiable entity, specific 
State, or Congressional district; or 
(B) with respect to a measure other than 
that specified in subparagraph (A) or con-
ference report thereon providing authority, in-
cluding budget authority, or recommending the 
exercise of authority, including budget author-
ity, for a contract, loan, loan guarantee, grant, 
loan authority, or other expenditure with or to 
a non-Federal entity, if— 
(i) such entity is specifically identified 
in the bill; 
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(ii) if the authorization for, or provi-
sion of, budget authority, contract author-
ity loan authority or other expenditure is 
allocated outside of the statutory or admin-
istrative formula-driven or competitive bid-
ding process and is targeted or directed to 
an identifiable entity, specific State, or 
Congressional district; or 
(iii) if such authorization for, or pro-
vision of, budget authority, contract au-
thority, loan authority or other expenditure 
preempts statutory or administrative State 
allocation authority. 
(2)(A) The term ‘‘tax earmark’’ means any rev-
enue-losing provision that provides a Federal tax de-
duction, 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 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 cor-
porations (as defined in section 1563(a) of the 
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Internal Revenue Code of 1986) shall be treat-
ed as a single beneficiary; 
(ii) all shareholders, partners, members, or 
beneficiaries of a corporation, partnership, asso-
ciation, 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 employer shall 
be treated as a single beneficiary; 
(v) all beneficiaries of a qualified plan shall 
be treated as a single beneficiary; 
(vi) all contributors to a charitable organi-
zation shall be treated as a single beneficiary; 
(vii) all holders of the same bond issue 
shall be treated as a single beneficiary; and 
(viii) if a corporation, partnership, associa-
tion, trust or estate is the beneficiary of a pro-
vision, the shareholders of the corporation, the 
partners of the partnership, the members of the 
association, or the beneficiaries of the trust or 
estate shall not also be treated as beneficiaries 
of such provision. 
(3) The term ‘‘revenue-losing provision’’ means 
any provision that is estimated to result in a reduc-
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tion 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 fol-
lowing periods— 
(A) the first fiscal year for which the pro-
vision is effective; or 
(B) the period of the 5 fiscal years begin-
ning with the first fiscal year for which the pro-
vision is effective; and 
(4) The terms used in paragraphs (2) and (3) 
shall have the same meaning as those terms have 
generally in the Internal Revenue Code of 1986, un-
less otherwise expressly provided. 
(b) CLARIFICATION.—For purposes of this title— 
(1) government-sponsored enterprises, Federal 
facilities, and Federal lands shall be considered Fed-
eral entities; 
(2) to the extent that the non-Federal entity is 
a State, unit of local government, territory, an In-
dian tribe, a foreign government or an intergovern-
mental international organization, the provision shall 
not be considered an earmark unless the provision 
also specifies the specific purpose for which the des-
ignated budget authority is to be expended; 
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(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 
budget authority. 
Æ 
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