223 
‘‘(11) The term ‘GAO’ means the Comptroller 
General of the United States. 
‘‘SEC. 605. AUTHORIZATIONS TO ENTER INTO CONTRACTS; 
ACTUARIAL COST ACCOUNT. 
‘‘(a) AUTHORIZATION OF APPROPRIATIONS.—There 
is authorized to be appropriated $600,000 for each of fis-
cal years 2006 through 2011 to the Director of the Office 
of Management and Budget and each agency responsible 
for administering a Federal program to carry out this 
title. 
‘‘(b) TREASURY TRANSACTIONS WITH THE FINANC-
ING ACCOUNTS.—The Secretary of the Treasury shall bor-
row from, receive from, lend to, or pay the insurance fi-
nancing accounts such amounts as may be appropriate. 
The Secretary of the Treasury may prescribe forms and 
denominations, maturities, and terms and conditions for 
the transactions described above. The authorities de-
scribed above shall not be construed to supersede or over-
ride the authority of the head of a Federal agency to ad-
minister and operate an insurance program. All the trans-
actions provided in this subsection shall be subject to the 
provisions of subchapter II of chapter 15 of title 31, 
United States Code. Cash balances of the financing ac-
counts in excess of current requirements shall be main-
224 
tained in a form of uninvested funds, and the Secretary 
of the Treasury shall pay interest on these funds. 
‘‘(c) APPROPRIATION OF AMOUNT NECESSARY TO 
COVER RISK-ASSUMED COST OF INSURANCE COMMIT-
MENTS AT TRANSITION DATE.—(1) A financing account 
is established on September 30, 2010, for each Federal 
insurance program. 
‘‘(2) There is appropriated to each financing account 
the amount of the risk-assumed cost of Federal insurance 
commitments outstanding for that program as of the close 
of September 30, 2010. 
‘‘(3) These financing accounts shall be used in imple-
menting the budget accounting required by this title. 
‘‘SEC. 606. EFFECTIVE DATE. 
‘‘(a) IN GENERAL.—This title shall take effect imme-
diately and shall expire on September 30, 2012. 
‘‘(b) SPECIAL RULE.—If this title is not reauthorized 
by September 30, 2012, then the accounting structure and 
budgetary treatment of Federal insurance programs shall 
revert to the accounting structure and budgetary treat-
ment in effect immediately before the date of enactment 
of this title.’’. 
(b) CONFORMING AMENDMENT.—The table of con-
tents set forth in section 1(b) of the Congressional Budget 
and Impoundment Control Act of 1974 is amended by in-
225 
serting after the item relating to section 507 the following 
new items: 
‘‘TITLE VI—BUDGETARY TREATMENT OF FEDERAL INSURANCE 
PROGRAMS 
‘‘Sec. 601. Short title. 
‘‘Sec. 602. Budgetary treatment. 
‘‘Sec. 603. Timetable for implementation of accrual budgeting for Federal insur-
ance programs. 
‘‘Sec. 604. Definitions. 
‘‘Sec. 605. Authorizations to enter into contracts; actuarial cost account. 
‘‘Sec. 606. Effective date.’’. 
TITLE V—MAINTAINING A COM-
MITMENT 
TO 
THE 
FAMILY 
BUDGET 
Subtitle A—Further Enforcement 
Amendments 
SEC. 501. SUPER-MAJORITY POINTS OF ORDER IN THE 
HOUSE OF REPRESENTATIVES AND THE SEN-
ATE. 
(a) Section 904 of the Congressional Budget Act of 
1974 is amended as follows: 
(1) In subsection (c)(1), insert ‘‘312(g), (h), (i), 
and (j),’’ before ‘‘313,’’, and insert ‘‘316, 318, 
319(a)’’ before ‘‘904(c),’’. 
(2) In subsection (c) strike ‘‘three-fifths’’ each 
place it appears and insert ‘‘two-thirds’’. 
(3)(A) In subsection (d)(2), insert ‘‘312(g), (h), 
(i), and (j),’’ before ‘‘313,’’, and insert ‘‘316, 318, 
319(a)’’ before ‘‘904(c),’’.
226 
(B) In subsection (d), strike ‘‘three-fifths’’ each 
place it appears and insert ‘‘two-thirds’’. 
(4)(A) In subsections (c)(2) and (d)(3), strike 
‘‘311(a),’’. 
(B) In subsections (c)(1) and (d)(2) insert 
‘‘311(a),’’ after ‘‘310(d)(2),’’. 
(5) In subsections (c)(1), (c)(2), (d)(2), and 
(d)(3) by inserting ‘‘or the House of Representa-
tives’’ after ‘‘Senate’’ each place it appears. 
(6) Strike subsection (e). 
SEC. 502. BUDGET RESOLUTION ENFORCEMENT POINT OF 
ORDER. 
(a) ENTITLEMENT POINT OF ORDER.—Section 312 
of the Congressional Budget Act of 1974 (as amended by 
section 221(d)) is further amended by adding at the end 
the following new subsection: 
‘‘(j) BUDGET RESOLUTION ENFORCEMENT POINT OF 
ORDER.—It shall not be in order in the House of Rep-
resentatives or the Senate to consider any joint resolution 
on the budget for a fiscal year, or amendment thereto or 
conference report thereon, that— 
‘‘(1) is not consistent with the discretionary 
spending limits set forth in section 251(b) of the 
Balanced Budget and Emergency Deficit Control 
Act of 1985; or
227 
‘‘(2) provides for an increase in the aggregate 
level of direct spending for the fiscal year of the res-
olution or any ensuing fiscal year included in such 
resolution.’’. 
SEC. 503. POINT OF ORDER WAIVER PROTECTION. 
Rule XIII of the Rules of the House of Representa-
tives is amended by adding at the end the following new 
clause: 
‘‘8. (a) It shall not be in order to consider a rule or 
order that would waive the provisions of any section of 
the Congressional Budget Act of 1974 referred to in sec-
tion 904(c)(1) of such Act or of section 302 of the Family 
Budget Protection Act of 2005. 
‘‘(b) As disposition of a point of order under para-
graph (a), the Chair shall put the question of consider-
ation with respect to the proposition that is the subject 
of the point of order. A question of consideration under 
this clause shall be debatable for 10 minutes by the Mem-
ber initiating the point of order and for 10 minutes by 
an opponent of the point of order, but shall otherwise be 
decided without intervening motion except one that the 
House adjourn or that the Committee of the Whole rise, 
as the case may be. 
‘‘(c) The disposition of the question of consideration 
under this clause with respect to a bill or joint resolution
228 
shall be considered also to determine the question of con-
sideration under this clause with respect to an amendment 
made in order as original text.’’. 
Subtitle B—The Byrd Rule 
SEC. 511. LIMITATION ON BYRD RULE. 
(a) PROTECTION OF CONFERENCE REPORTS.—Sec-
tion 313 of the Congressional Budget Act of 1974 is 
amended— 
(1) in subsection (b)(1), by striking subpara-
graph (E) through the semicolon at the end thereof 
and by redesignating subparagraph (F) as subpara-
graph (E); 
(2) in subsection (c), by striking ‘‘and again 
upon the submission of a conference report on such 
a reconciliation bill or resolution,’’; 
(3) by striking subsection (d); 
(4) by redesignating subsection (e) as sub-
section (d); and 
(5) in subsection (e), as redesignated— 
(A) by striking ‘‘, motion, or conference re-
port’’ the first place it appears and inserting ‘‘, 
or motion’’; and 
(B) by striking ‘‘, motion, or conference re-
port’’ the second and third places it appears 
and inserting ‘‘or motion’’.
229 
(b) CONFORMING AMENDMENT.—The first sentence 
of section 312(e) of the Congressional Budget Act of 1974 
is amended by inserting ‘‘, except for section 313,’’ after 
‘‘Act’’. 
Subtitle C—Treatment of Extra-
neous Appropriations in Omni-
bus Appropriation Measures 
SEC. 521. TREATMENT OF EXTRANEOUS APPROPRIATIONS. 
(a) IN GENERAL.—Title III of the Congressional 
Budget Act of 1974 (as amended by section 127(a)) is 
further amended by adding at the end the following new 
section: 
‘‘TREATMENT OF EXTRANEOUS APPROPRIATIONS IN 
OMNIBUS APPROPRIATION MEASURES 
‘‘SEC. 319. (a) POINT OF ORDER.—It shall not be 
in order in the House of Representatives or the Senate 
to consider an omnibus appropriation measure, or any 
amendment thereto or conference report thereon, that ap-
propriates funds for any program, project, or activity that 
is not within the subject-matter jurisdiction of any sub-
committee of the Committee on Appropriations of the 
House of Representatives or Senate, as applicable, with 
jurisdiction over any regular appropriation bill contained 
in such measure. 
‘‘(b) DEFINITIONS.—As used in this section: