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109TH CONGRESS 2D SESSION
HOUSE OF REPRESENTATIVES
Report

109-402

CONCURRENT RESOLUTION

ON THE BUDGET--

FISCAL YEAR 2007

R E P O R T

of the

COMMITTEE ON THE BUDGET

HOUSE OF REPRESENTATIVES

to accompany

H. Con. Res. 376

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

together with

MINORITY VIEWS

[Graphic image not available]

MARCH 31, 2006- Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

CONCURRENT RESOLUTION ON THE BUDGET--FISCAL YEAR 2007

26-794

2006
109TH CONGRESS 2D SESSION
HOUSE OF REPRESENTATIVES
Report

109-402

CONCURRENT RESOLUTION

ON THE BUDGET--

FISCAL YEAR 2007

R E P O R T

of the

COMMITTEE ON THE BUDGET

HOUSE OF REPRESENTATIVES

to accompany

H. Con. Res. 376

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

together with

MINORITY VIEWS

[Graphic image not available]

MARCH 31, 2006- Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

COMMITTEE ON THE BUDGET
JIM NUSSLE, Iowa, Chairman
JIM RYUN, Kansas
ANDER CRENSHAW, Florida
ADAM H. PUTNAM, Florida
ROGER F. WICKER, Mississippi
KENNY C. HULSHOF, Missouri
JO BONNER, Alabama
SCOTT GARRETT, New Jersey
J. GRESHAM BARRETT, South Carolina
THADDEUS G. MCCOTTER, Michigan
MARIO DIAZ-BALART, Florida
JEB HENSARLING, Texas
DANIEL E. LUNGREN, California
PETE SESSIONS, Texas
PAUL RYAN, Wisconsin
MICHAEL K. SIMPSON, Idaho
JEB BRADLEY, New Hampshire
PATRICK T. MCHENRY, North Carolina
CONNIE MACK, Florida
K. MICHAEL CONAWAY, Texas
CHRIS CHOCOLA, Indiana
JOHN CAMPBELL, California
JOHN M. SPRATT, JR., South Carolina,
Ranking Minority Member
DENNIS MOORE, Kansas
RICHARD E. NEAL, Massachusetts
ROSA L. D
ELAURO, Connecticut
CHET EDWARDS, Texas
HAROLD E. FORD, JR., Tennessee
LOIS CAPPS, California
BRIAN BAIRD, Washington
JIM COOPER, Tennessee
ARTUR DAVIS, Alabama
WILLIAM J. JEFFERSON, Louisiana
THOMAS H. ALLEN, Maine
ED CASE, Hawaii
CYNTHIA MCKINNEY, Georgia
HENRY CUELLAR, Texas
ALLYSON Y. SCHWARTZ, Pennsylvania
RON KIND, Wisconsin
Professional Staff
JAMES T. BATES, CHIEF OF STAFF
THOMAS S. KAHN, MINORITY STAFF DIRECTOR AND CHIEF COUNSEL

C O N T E N T S PAGE
Introduction 3
The Economy and Economic Assumptions 10
Economic Projections: Administration, CBO, and Private Forecasters (Table 1)
14
Economic Assumptions of the Budget Resolution (Table 2)
15
Revenue 17
Function-by-Function Presentation: 050 National Defense
21
150 International Affairs
23
250 General Science, Space and Technology
25
270 Energy
26
300 Natural Resources and Environment
27
350 Agriculture
29
370 Commerce and Housing Credit
30
400 Transportation
32
450 Community and Regional Development
34
500 Education, Training, Employment and Social Services
36
550 Health
38
570 Medicare
40
600 Income Security
41
650 Social Security
43
700 Veterans Benefits and Services
45
750 Administration of Justice
46
800 General Government
47
900 Net Interest
49
920 Allowances
50
950 Undistributed Offsetting Receipts
51
Summary Tables: Revenue and Spending 51
Comparison of Total Revenues for President's Request and Committee Recommendation (Table 3)
53
Comparison of On-Budget Revenues for President's Request and Committee Recommendation (Table 4)
54
Tax Expenditure Estimates by Budget Function, Fiscal Years 2006-2010 (Table 5)
55
Fiscal Year 2007 Budget Resolution Total Spending and Revenues (Table 6)
62
Fiscal Year 2007 Budget Resolution Discretionary Spending (Table 7)
64
Fiscal Year 2007 Budget Resolution Mandatory Spending (Table 8)
66
Fiscal Year 2007 Budget Resolution Minus the President's Request (Table 9)
68
Fiscal Year 2007 Budget Resolution Compared to 2006: Total Spending and Revenues (Table 10)
70
Fiscal Year 2007 Budget Resolution Compared to 2006: Total Spending and Revenues (Percentage Change) (Table 11)
72
Reconciliation 75
Reconciliation Instructions to House Authorizing Committees (Table 12)
77
Section-by-Section Summary of the Budget Resolution 79
The Congressional Budget Process 87
Appropriations Committee
87
Authorizing Committees
88
Adjustments
88
Enforcement
89
Allocation of Spending Authority to House Appropriations Committee (Table 13)
90
Allocations of Spending Authority to House Committees Other Than Appropriations (Table 14)
91
Enforcing the Budget Resolution 95
Votes of the Committee 97
Public Debt 121
Additional Report Language 123
Other Matters To Be Discussed Under the Rules of the House 129
Committee on the Budget Oversight Findings and Recommendations
129
New Budget Authority, Entitlement Authority, and Tax Expenditures
129
General Performance Goals and Objectives
129
Additional, Supplemental, Dissenting and Minority Views
129
Appendix--The Concurrent Resolution on the Budget 135
List of Acronyms
Office of Management and Budget OMB
Congressional Budget Office CBO
Gross Domestic Product GDP
Budget Authority BA
T A B L E S Page
Table 1: Economic Projections: Administration, CBO, and Private Forecasters 14
Table 2: Economic Assumptions of the Budget Resolution 15
Table 3: Comparison of Total Revenues for President's Request and Committee Recommendation 53
Table 4: Comparison of On-Budget Revenues for President's Request and Committee Recommendation 54
Table 5: Tax Expenditure Estimates by Budget Function, Fiscal Years 2006-2010 55
Table 6: Fiscal Year 2007 Budget Resolution Total Spending and Revenues 62
Table 7: Fiscal Year 2007 Budget Resolution Discretionary Spending 64
Table 8: Fiscal Year 2007 Budget Resolution Mandatory Spending 66
Table 9: Fiscal Year 2007 Budget Resolution Minus the President's Request 68
Table 10: Fiscal Year 2007 Budget Resolution Compared to 2006: Total Spending and Revenues 70
Table 11: Fiscal Year 2007 Budget Resolution Compared to 2006: Total Spending and Revenues (Percentage Change) 72
Table 12: Reconciliation Instructions to House Authorizing Committees 75
Table 13: Allocation of Spending Authority to House Appropriations Committee 90
Table 14: Allocations of Spending Authority to House Committees Other Than Appropriations 91

109TH CONGRESS

REPORT

HOUSE OF REPRESENTATIVES

2d Session

109-402

--CONCURRENT RESOLUTION ON THE BUDGET--FISCAL YEAR 2007

MARCH 31, 2006- Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Mr. NUSSLE, from the Committee on the Budget, submitted the following

R E P O R T

together with

MINORITY VIEWS

[To accompany H. Con. Res. 376]

Strength, Spending Control, Reform

THE BUDGET RESOLUTION FOR FISCAL YEAR 2007

-

INTRODUCTION

The first 5 years of the 21st century have indeed altered the Nation's perspectives in significant ways--some by choice, some not.

The searing events of 9-11 continue to affect Americans' lives, from the stepped-up security measures visible everywhere, to the unspoken awareness that someone, somewhere, might be plotting another terrorist attack. Vigilance is a constant companion. There are also the challenges of U.S. military operations in Afghanistan and Iraq--an important and necessary part of the response to 9-11.

During the same period, the Nation has overcome an economic downturn; created a new cabinet department for homeland security; reformed education and expanded Medicare; enacted critical transportation and energy legislation; and tackled the worst natural disaster in the Nation's history.

This year, U.S. demographics have reached a turning point as well. The first of the baby boomers are turning 60 this year. Thus, the long-awaited retirement of this large generation--about 78 million of them--no longer lies somewhere in the hazy future; it is right and hand--and so are the massive burdens it will place on the government's entitlement programs.

To put it simply: the principal concerns of this country have changed in the past 5 years--and the changes are real, and permanent.

The fiscal plan reported by the Committee on the Budget acknowledges these changes, and answers them by focusing on three budgetary and governing priorities: strength, spending control, and reform.

RECENT DEVELOPMENTS

The events of 9-11 shocked an economy already weakened by a slowdown that started a year earlier. It also convinced Congress that answering terrorism took precedence over spending disciplines. This shift in priorities had bipartisan support: Congress would commit whatever was necessary to defeat terrorism.

These conditions drove up government spending and led to growing budget deficits; and the pressure of other priority reforms (education, Medicare, and so on) added to the burden.

But in time, Congress returned to budget discipline, with an emphasis on three premises: keeping the economy growing and creating jobs; controlling spending; and reducing the deficit. This approach has seen a degree of success.

First, the economy has achieved a healthy pace of growth that is sustainable for the long term.

- After adjusting for inflation, the economy has grown at a robust average of better than 3 percent per year since 2003.

- Nearly 5 million new jobs have been created since August 2003.

- February's unemployment rate was 4.8 percent--lower than the average rates of the 1970s, 1980s, and 1990s.

As always, the real credit for this growth goes to the American people--those who work and save and invest to make the economy grow. But Congress supported their efforts--by lowering tax burdens. This had the direct effect of increasing Americans' disposal income, trusting their ability to make the right decisions about how to use those resources--investing them in their families, or homes, or communities, or businesses.

Furthermore, due to this growth, tax revenue flowing into Washington has risen. Last year alone, revenue to the Federal Government increased by nearly 15 percent from initial estimates, even with the acceleration of the tax relief. At the same time, Congress reduced the growth rate of nonsecurity discretionary spending--to a near freeze last year. This followed the previous year's 1.3-percent growth, and was a marked improvement from the previous 5-year average growth of about 6.3 percent. The combination of higher revenue and restrained spending shrank the fiscal year 2005 deficit by about $200 billion, when compared with initial estimates.

When Hurricane Katrina struck, Congress promptly committed $62.3 billion in discretionary emergency supplemental funding to help the storm's victims. (Additional funds were provided subsequently, and more are expected.) But Congress also recognized--in keeping with its long-term plan to control spending--the need to offset at least some of this additional spending. Therefore Congress increased the amount of entitlement savings already proposed in the budget for fiscal year 2006, and applied an additional 1-percent reduction in the year's final appropriations bill. The latter applied across the board--except for the Department of Veterans Affairs and emergency spending--and saved an additional $8.5 billion in budget authority.

Still, as Katrina demonstrated, controlling the budget is not a one-stroke fix. It requires a long-term, step-by-step commitment--one that takes resolve, particularly when extraordinary circumstances make it difficult.

THE FISCAL YEAR 2007 BUDGET

This budget responds to the Nation's complex challenges with a set of priorities that are simple, straightforward, and proved by experience. In addition, these priorities work together and reinforce one another.

- Strength. This means maintaining the Nation's ability to protect itself from aggressors. This is the first obligation of any national government. But the underlying strength of America is its people--their creativity, their resilience, their energy, their productivity. All these translate into a prosperous economy--one that can reward work and ingenuity, and at the same time offer a compassionate safety net for those who need it. Supporting this prosperity is another critical element of this priority.

- Spending Control. Every dollar the government spends--whether financed by taxes or borrowing--is a dollar no longer available to promote the economy's growth. To some extent that is necessary, and over more than two centuries Americans have chosen--through their elected representatives--to commit substantial resources to government activities. But surely these commitments should be no greater than necessary; should cost no more than what is truly needed; and should never displace those things the economy can do better and more efficiently. Reasonable spending control is common sense--and also is another means of promoting growth and strength.

- Reform. Reform is really the link that joins strength and spending control. The typical habit in Washington is to assume that if a program is important, it should get more money--and the thinking stops there. The real truth is, if a program is worthwhile, it should be monitored and nurtured regularly. Congress should constantly strive to make its programs more effective and more efficient. That is reform.

Spending control drives this process of reform, and reform--when done diligently--strengthens the programs that are most important. In this way, all three of these priorities work together.

Here in summary is how these priorities translate into the parameters of the budget resolution:

Budget Summary--Fiscal Year 2007
(budget authority unless otherwise indicated)
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Total Spending                              $2.732 trillion                                                                                                                                                                                                    
Total Discretionary Spending                $929.534 billion                                                                                                                                                                                                   
National Defense                   $510.170 billiona(an increase of 6.4 percent from 2006 excluding emergency spending) plus $50 billion for supplemental combat funding                                                                              
Other Discretionary                $419.634 billiona(a net increase of 0.7 percent from 2006, excluding emergency spending)                                                                                                                           
Mandatory Spending (excluding net interest) $1,555.440 billion (an increase of 3.7 percent from 2006 excluding emergency spending) (assumes various mandatory spending reforms with a total budget impact of -$6.753 billion in outlays over 5 years)          
Revenue                                     $2.422 trillion (assumes total tax relief of $228 billion over 5 years, consisting of extensions of 2001, 2003, and other expiring tax relief, as well as new House-passed tax initiatives such as pension reform) 
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

STRENGTH

THE ECONOMY

Both private and government forecasters estimate that the economy has reached a condition of sustainable, long-term growth, with continuing job creation and relatively low inflation and interest rates. These estimates, however, assume no tax increases--and so does this budget.

Because of arcane congressional bookkeeping procedures, when Congress extends a tax provision that is scheduled to expire, it is counted as a new tax cut, and a reduction in revenue--even though the provision simply retains existing law. This counterintuitive mechanism affects the majority of revenue assumptions in the budget resolution.

- First, the resolution assumes extension of the 2001 and 2003 tax relief provisions that which would otherwise expire during the budget window. This choice will be reflected as a sizeable reduction in revenue--even though, again, it is simply a matter of continuing tax provisions now in effect.

- The resolution assumes extension of other expiring of tax provisions, including relief from the alternative minimum tax [AMT].

All these provisions are further discussed in the revenue section of this report.

NATIONAL SECURITY

Protecting the Nation from potential aggressors is a pre-eminent responsibility of any national government. This budget meets that challenge. The resolution accommodates the President's request for a 7-percent increase for the Department of Defense (not including war funding). It also includes a contingency fund of $50 billion toward supplemental war funding. In addition, the budget allows for the President's 3.8-percent increase for homeland security funding.

But even as the budget provides for these ample resources, the administration must understand that the Pentagon is not immune from the benefits of reform and oversight. Indeed, no where are these more important than in safeguarding the Nation's security. Congress should strive to assure that every dollar spent on defense and homeland security truly contribute to making Americans safer.

CONTROLLING SPENDING

DISCRETIONARY SPENDING

The resolution provides a total of $873 billion in fiscal year 2007 for annually appropriated spending categories, excluding emergency spending proposals. These funds will be subdivided by the Appropriations Committee among the various programs under its jurisdiction.

As noted, this level accommodates the President's requested increases for defense and homeland security. Assuming this, other discretionary spending activities would be held flat, as recommended by the President. Within the overall level, some activities might be increased and others reduced.

Because all these decisions lie with the Appropriations Committee, a further explanation of the nature of these programs may be helpful.

Every discretionary spending category has unique characteristics, defying simple comparisons among them. For example, national defense often is viewed as a kind of stand-alone activity by those who, correctly, view it as a pre-eminent obligation of the Federal Government. But several other spending categories are also intrinsically Federal--such as international affairs, or veterans benefits--even though their spending totals are much smaller than defense.

On the other hand, various other priorities have evolved from their own sets of circumstances, so that their importance cannot be measured by Federal dollar amounts alone. It is widely agreed, for instance, that education is one of the Nation's highest priorities. Yet the Federal Government provides only about 7 percent of the K-12 education funding that gets spent nationally--the rest comes from States and localities. Similarly, the Federal Government's share of energy or discretionary health care spending might seem relatively small compared with the importance of these activities nationally; but that is mainly due to the significant nongovernment role in these areas. In none of these cases does the Federal funding level suggest that these activities are less important to the Nation. It is simply a product of how these priorities have developed over time--including how much State and local or nongovernment support they receive.

Some also contend that, with regard to controlling overall Federal spending, discretionary accounts are smaller in total and far less problematic than mandatory entitlement spending (discussed below). This may be true, but it ignores two critical points. First, controlling the budget means controlling all spending. Second, all government programs--mandatory or discretionary--can benefit from oversight and reform; and as noted above, these are driven by spending control. Discretionary programs are not immune.

GENERAL MANDATORY SPENDING

The Federal Government's entitlement programs are well-intended, and provide valued assistance to millions of Americans. But their costs are becoming unmanageable.

Currently, entitlement spending is growing at about 6 percent per year--faster than the economy, faster than inflation, faster than normal long-term revenue growth, and far beyond the government's (or the economy's) means of sustaining it. To put this another way: if the Federal budget were balanced today, the spending growth of these entitlements would drive it back into deficit a year from now; and this is not counting the full baby-boom retirements.

Not surprisingly, entitlement spending also is consuming increasing shares of the overall budget. In 1995, entitlements (excluding interest) consumed 48.7 percent of total Federal spending. By 2005, they had reached 53.4 percent. By 2016--if left unreformed--they will take up more about 64 percent of the budget.

These rates of growth--in programs that tend to run on automatic pilot, without regular oversight or reform--are crowding out funding for other priorities, such as education, veterans' health care, environmental protection, housing, and many others. As a result, they are crippling Congress's ability to adapt to changing demands and priorities--making it all but impossible to budget in any meaningful way.

Clearly, this spending growth must be controlled. But the process does not, and should not, entail merely `cutting' programs or resources. Rather, it demands reform. So Congress last year resumed the practice of reform with the Deficit Reduction Act [DRA] of 2005 (the first time since the Balanced Budget Act of 1997 that entitlements had been addressed comprehensively). The measure included reforms that provided fairer cost-sharing among Medicaid beneficiaries and limited the ability of wealthy persons to qualify for Medicaid nursing home coverage; improved the targeting of assistance under programs such as foster care and Supplemental Security Income; and reduced lender subsidies in the government's student loan programs. Because of these and other reforms, the bill also will save taxpayers almost $40 billion over the next 5 years.

REFORM

But--to repeat an earlier point--reform cannot and should not be a merely occasional practice. It must be ongoing. Government programs require consistent and regular nurturing by Congress to assure they are up to date, efficient, and effective. This is why oversight and reform must go hand-in-hand with budgeting.

ENTITLEMENT REFORM

Even small steps in reform can be valuable. So this budget follows on the Deficit Reduction Act with modest goals--reforms that will yield about $6.75 billion in savings over 5 years.

But it is the quality of reforms that truly matter; and among the ways to describe those implied by this budget are the following:

- Eliminating Unnecessary Corporate Subsidies. Apart from direct subsidies, the government sometimes provides various breaks or loopholes that amount to the same thing. These subsidies violate the very market principles that have made the U.S. economy strong. Many of them can and should be reduced or eliminated.

- Eliminating Fraud and Overpayments. As noted earlier, the Federal Government's public assistance programs are well-intended and provide much-needed help to many Americans. But many of them are also subject to fraud, abuse, and overpayments. The persistence of these problems is unfair to those who seek assistance honestly, and an excessive burden to taxpayers as well. These problems can be corrected only through constant oversight and reform.

- Strengthening the Nation's Pension System. When people retire, they should feel secure about the pension benefits they have been promised. Companies often do not fully fund their pension plans, intensifying the strain on the already cash-strapped Pension Benefit Guaranty Corporation [PBGC]--the Federal agency charged with insuring those same plans should they be terminated. The government should provide an incentive for these companies to fully fund their pension plans. So this budget incorporates House-passed legislation requiring companies to act more responsibly, by fully funding their plans. This will help reduce pension-plan under-funding, reinforce workers' pension benefits, and limit the risk to taxpayers of a massive PBGC bailout.

- Restoring Market Forces. The U.S. economy is strong because market forces are allowed to work freely. But the government sometimes misses opportunities to apply these forces. It only makes sense to employ market thinking--wherever reasonable and possible--to the activities of the Federal Government.

EMERGENCY SUPPLEMENTAL SPENDING

No one could have anticipated the scale of Hurricane Katrina's devastation, or the massive costs of recovery. But every year brings unforeseen events--whether they are floods, earthquakes, hurricanes, forest fires, or even military operations overseas. The emergency mechanism in the budget process--which exempts this spending from the usual budget disciplines--is designed to accommodate this reality. But even if the specific events are unforeseen, the fact that some emergency will arise is almost routine. Indeed, Congress has made use of supplementals as far back as 1790, and has provided emergency supplemental spending of some amount in every year since the emergency concept was formally introduced in 1990.

As is well known, the amount of emergency funding--outside the budget--has increased sharply in recent years, principally due to the war and Katrina. It has mushroomed from $16.9 billion in 2000 (about 2.9 percent of total discretionary spending) to $160.4 billion in 2005 (19.5 percent of appropriated funds). Even if the additional spending is justified, the continued practice of adding on and increasing these amounts outside the regular budget is not.

That is why this budget includes $4.4 billion in budget authority to anticipate potential natural disasters. The $4.4 billion--in an emergency reserve fund for fiscal year 2007--is the median of emergency spending during the past 10 years for accounts typically associated with spending in response to natural disasters. But this is just a start--and more can be done.

This year, the Budget Committee will begin to reform the budget process itself, to better anticipate actual spending--including what is currently spent outside the normal budget process. It will establish two reserve funds: one for natural disasters and another for the war on terrorism. The Budget Committee will vote to increase the limits in the budget resolution when any spending measure exceeds the reserve for natural disasters.

CONCLUSION

As mentioned at the outset, the principal concerns of this country have changed since 2001. Some of the changes were by choice, some not--and some have been expected for decades. As a result, Congress has a choice: Members can delude themselves the customary ways of thinking and approaching these problems--by mechanically spending and taxing more--will still work. Or Congress can pretend the problems will go away.

Or, Members can embrace the new challenges at hand, and start the process of addressing them. This budget answers by trusting strength, spending control, and a commitment to ongoing reform. That is the plan embraced by this budget.

THE ECONOMY AND ECONOMIC ASSUMPTIONS

STRONG GROWTH IN JOBS AND THE ECONOMY CONTINUE

- The economy turned in a solid performance in 2005, despite further sharp increases in energy prices and devastation caused by hurricanes.

--Growth in the inflation-adjusted (real) gross domestic product [GDP] is estimated to have been 3.5% in 2005, even though growth slowed substantially in the fourth quarter as a result of hurricane-related disruptions and other factors that are likely to prove transitory.

--Close to two million new payroll jobs were created last year. The economy has seen 30 consecutive months of job gains, adding close to 5 million new jobs to payrolls.

--The housing market continued to be vibrant throughout last year, with some signs of cooling late in the year from the rapid pace of expansion observed over the past few years. Robust gains in real estate values in the past few years, combined with rises in stock prices since 2002, have encouraged consumer spending and helped keep economic activity moving forward in 2005.

--Inflation and inflation-expectations remained relatively well-contained, and at historically low rates, throughout 2005 according to the Federal Reserve.

--Robust growth in the economy and continued low, but slowly rising, inflation encouraged the Federal Reserve to tighten monetary policy by continuing to lift short-term interest rates throughout the year in 2005.

--Despite those rate increases, long-term interest rates remain low by historical standards. Thus, credit conditions remained supportive for businesses last year, facilitating a rapid expansion of business investment spending.

--The major factors that contributed to the strong performance of the U.S. economy in 2005 remain in place, including the pro-growth tax policies enacted under the current administration.

- Looking forward, public and private forecasters expect the economy to continue in a sustained expansion, with solid real growth, ongoing payroll jobs gains, and continued low unemployment and inflation.

- In international perspective, the performance of the U.S. economy has been particularly impressive, adding more jobs in the past two-and-a-half years than Japan and the European Union combined. Growth in GDP in the U.S. has outpaced every other major industrial country since 2001.

- Over the past 4 years, we've seen remarkable changes in our Nation's economic picture and no one should underestimate the challenges we've had to overcome. Our Nation and our economy have had to endure the bursting of the stock market bubble; corporate scandals; a recession; the terrorist attacks and their aftermath; the uncertainties of an international war against terrorism, including conflicts in Afghanistan and Iraq; energy price shocks; and devastation from hurricanes.

- The resilience of the U.S. economy in the face of these major shocks are a testament to the fundamental strength and flexibility of the U.S. economy and the efforts and determination of American workers.

- In addition, fiscal and monetary policies combined to play major roles in keeping the adverse effects of the 2000-01 slowdown and recession milder than otherwise would have been the case. Pro-growth tax policies helped boost the economy in its recovery from the recession and continue to sustain the current economic expansion.

- Fiscal policy actions have been particularly aggressive in working to assist those devastated by the hurricanes last year and to provide more general tax relief. Tax relief set in place in 2001 helped boost the economy quickly out of its mild recession; relief in 2003 helped move tax rates toward those more conducive to economic growth. Three major tax relief bills became law over 2001-03:

--The Economic Growth and Tax Relief Reconciliation Act of 2001 (June 2001) provided for immediate and phased-in reductions in income taxes and tax rates, as well as other incentives and tax relief measures.

--The Job Creation and Worker Assistance Act of 2002 (March 2002)--in addition to providing extended unemployment benefits and special tax relief following September 11--provided tax relief that included business investment tax incentives from `bonus depreciation' of equipment and software.

--The Jobs and Growth Tax Relief Reconciliation Act of 2003 [JGTRRA] (May 2003) accelerated the scheduled income tax relief and tax rate reductions of the 2001 legislation, increased the `bonus depreciation' business investment tax incentives, and reduced dividend and capital gains tax rates.

- Since enactment of the pro-growth tax relief provided by JGTRRA:

--GDP growth has averaged 3.8 percent.

--Growth in business fixed investment has averaged 8.5 percent.

--Growth in business investment in equipment and software has averaged 10.9 percent.

--The Dow Jones Industrial Average stock index has increased 29 percent and the NASDAQ stock index has increased 48 percent.

--Monthly payroll job gains have averaged 150,000.

--Capital gains realizations have roughly doubled and taxes paid on those gains have risen by about 60 percent.

--The number of Standard and Poor's companies paying dividends increased, reversing a 25 year decline.

- Monetary policy also played an important role in bolstering the economy. From January

2001 through June 2003, the Federal Reserve [Fed] reduced its target for overnight interest rates from 6.5 percent to 1 percent in 13 separate cuts. Lower interest rates helped to boost interest-sensitive spending, including consumer durable goods, business equipment investment, and residential housing construction. As the economy emerged from the mild recession of 2001 and began to display sustained traction and robust growth, the Federal Reserve acted to remove its low-interest-rate policy that was designed to accommodate strengthening economic growth. Since its policy meeting in June 2004, the Fed has raised its target overnight interest rate from the historic low of 1 percent to the current 4.75 in a sequence of 15 quarter-point increases.

- As a testimony to the durability of the current economic expansion, real GDP growth has averaged 3.3 percent since the Fed began removing its policy accommodation and payroll job gains have totaled close to 3.4 million new jobs.

THE CURRENT ECONOMIC SITUATION

- Incoming data support the view that the U.S. economy is in a sustained economic expansion with continued job gains, robust real growth in output of goods and services, and low unemployment and inflation.

- The list of `Good News' confirming the economy's solid performance is impressive, including:

--Gross Domestic Product: The inflation-adjusted (real) gross domestic product [GDP] grew at over 3.5 percent last year. Real GDP has grown for 17 consecutive quarters, with average annualized growth of 3.1 percent.

--Employment: Payroll employment rose by 243,000 jobs in February and an average of 228,000 over the past four months. There have been 30 consecutive months of payroll job gains, adding close to 5 million new jobs to the Nation's payrolls. 2.3 million new payroll jobs have been added over the past year.

--Unemployment Rate: The unemployment rate inched up to 4.8 percent in February, from a 4 1/2 year low of 4.7 percent in January, remaining well below the average in each of the past three decades. The unemployment rate has fallen from 6.3 percent in June 2003 to the current 4.8 percent, a decline of 1.5 percent in the jobless rate.

--Productivity: Non-farm labor productivity (output per hour of labor) has risen at an average annual rate of 3.3 percent since 2001, faster than any five-year period in the 1970s, 1980s or 1990s. Productivity growth is a key driver of increases in wages and living standards in the long run.

--Manufacturing: The manufacturing sector of the economy has been expanding for 33 consecutive months, according to the Institute for Supply Management [ISM] manufacturing index.

--Services: The services sector of the economy has been expanding for 35 consecutive months, according to the ISM non-manufacturing (services) index. The services sector accounts for a majority of the Nation's output.

--Business Investment: From its trough in the first quarter of 2003, business investment spending has increased by 25 percent, a sign of renewed business confidence. Business investment in equipment and software has risen by 32 percent since the first quarter of 2003.

--Household Net Worth: The total net worth of households and non-profit organizations rose 2.7 percent in the third quarter to a record high of $51.1 trillion, surpassing the previous record established in the second quarter. Household net worth has risen for 12 consecutive quarters. Wealth has risen not just because of housing. Deposits--checking accounts, savings accounts and so on--are at a record high and are larger as a share of disposable (after-tax) income than at any time since 1993.

THE ROLE OF BUDGET RESOLUTION POLICIES

- One of the guiding principles of this budget's policies is that our nation's economy must continue to grow and to create jobs to serve as a solid foundation for reducing the budget deficit. Economic growth alone may not be able to eliminate the deficit--but without solid economic growth, efforts to reduce budget deficits will be futile.

- One of the fundamental ways that this budget encourages economic growth is by supporting the policies that have been working to enhance incentives for continued job creation, investment by businesses in plant and equipment, and increased disposable (after-tax) income for consumers. We will continue to maintain the tax relief we passed and keep the tax burden from rising.

- A warning of negative consequences of not continuing with pro-growth tax policies can be found in recent projections from the non-partisan Congressional Budget Office [CBO]. CBO forecasts that economic growth will slow in the long run (i.e., beyond 2011) if recently enacted tax relief is allowed to expire, as scheduled under current law. In fact, one important factor that CBO highlighted as contributing to the forecasted slowdown was that the scheduled expiration of various tax provisions in 2011 will `* * * discourage work by increasing marginal tax rates.'

- In addition to maintaining a pro-growth stance with tax policy, it is of critical importance to control Federal spending. All spending must be paid for, either through taxes or borrowing--and both are burdens on the economy. And for that simple reason alone, controlling spending is itself a policy for sustaining stronger economic growth.

- Reinforcing this view, former Federal Reserve Chairman Greenspan recently stated that: `Addressing the government's own imbalances will require scrutiny of both spending and taxes. However, tax increases of sufficient dimension to deal with our looming fiscal problems arguably pose significant risks to economic growth and the revenue base. The exact magnitude of such risks is very difficult to estimate, but, in my judgment, they are sufficiently worrisome to warrant aiming, if at all possible, to close the fiscal gap primarily, if not wholly, from the outlay side.'

- The underlying policies of the budget resolution--including sustained tax relief, restrained spending growth, declining deficits, and a stable or falling debt-to-GDP ratio--represent a favorable set of policies for the performance of the economy.

THE ECONOMIC OUTLOOK

- An outlook for continued solid growth in the economy over a 2006-11 projection period for the budget resolution is shared in the economic projections from the administration, CBO, and the consensus of private forecasters compiled by Blue Chip Economic Indicators (see Table 1).

--The various forecasts project real GDP growth in 2006 in the range of 3.4 percent to 3.6 percent: 3.3 percent for the Blue Chip consensus; 3.4 percent for the administration; and 3.6 percent for CBO.

--Relatively strong growth is expected for the entire forecast horizon 2006-11, with the administration and the Blue Chip consensus projecting real GDP growth to average about 3.2 percent per year, and CBO slightly higher at 3.3 percent.

--Reflecting continued expansion in jobs that accompanies continued economic growth and some expected slowdown in labor force growth as the baby boom generation retires, the unemployment rate is projected to continue throughout the projection period in the 4.9 to 5.1 percent range--low by historical standards.

--Inflation is expected to moderate with projected easing of energy prices after 2006. Consumer price inflation, for example, is expected to ease from close to 3.0 percent during 2006 to between 2.0 and 2.5 percent for the remainder of the projection period.

--Short-term interest rates (i.e., 3-month Treasury bill rates) are expected to settle at close to 4.5 percent over the projection period while longer-term rates are expected to edge up, but remain low by historical standards. The 10-year Treasury note yield is projected to rise from around 5.0 percent in 2006 to somewhere between 5.2 percent and 5.4 percent, depending on the forecaster.

- CBO's annual economic assumptions were adopted for use in the budget resolution and are shown in Table 2.

TABLE 1- ECONOMIC PROJECTIONS: ADMINISTRATION, CBO, AND PRIVATE FORECASTERS
[Calendar years]
--------------------------------------------------------------------------------------------------------------
                                                       2006 2007 2008 2009 2010 2011 Projected annual average 
                                                                                                    2006-2011 
--------------------------------------------------------------------------------------------------------------
Real GDP (percent change, year over year):                                                                    
Administration                                          3.4  3.3  3.3  3.1  3.1  3.1                      3.2 
CBO                                                     3.6  3.4  3.4  3.3  3.0  2.8                      3.3 
Blue Chip, March*                                       3.4  3.0  3.2  3.1  3.3  3.2                      3.2 
GDP Price Index (percent change, year over year):                                                             
Administration                                          2.4  2.2  2.1  2.1  2.1  2.1                      2.1 
CBO                                                     2.4  1.8  1.8  1.8  1.8  1.8                      1.9 
Blue Chip, March*                                       2.6  2.2  2.3  2.2  2.3  2.2                      2.3 
Consumer Price Index (percent change, year over year):                                                        
Administration                                          3.0  2.4  2.4  2.4  2.4  2.5                      2.5 
CBO                                                     2.8  2.2  2.2  2.2  2.2  2.2                      2.3 
Blue Chip, March*                                       2.9  2.4  2.4  2.5  2.4  2.5                      2.4 
Unemployment Rate (percent, annual average):                                                                  
Administration                                          5.0  5.0  5.0  5.0  5.0  5.0                      5.0 
CBO                                                     5.0  5.0  5.1  5.2  5.2  5.2                      5.1 
Blue Chip, March*                                       4.8  4.9  4.9  4.9  5.0  4.9                      4.9 
3-Month Treasury Bill Rate (percent, annual average):                                                         
Administration                                          4.2  4.2  4.3  4.3  4.3  4.3                      4.3 
CBO                                                     4.5  4.5  4.4  4.4  4.4  4.4                      4.4 
Blue Chip, March*                                       4.7  4.7  4.4  4.3  4.4  4.4                      4.5 
10-Year Treasury Note Yield (percent, annual average):                                                        
Administration                                          5.0  5.3  5.5  5.6  5.6  5.6                      5.4 
CBO                                                     5.1  5.2  5.2  5.2  5.2  5.2                      5.2 
Blue Chip, March*                                       4.8  5.0  5.3  5.3  5.4  5.4                      5.2 
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TABLE 2- ECONOMIC ASSUMPTIONS OF THE BUDGET RESOLUTION
[Calendar years, 2006-2011]
------------------------------------------------------------------------------------------------
                                                        2006   2007   2008   2009   2010   2011 
------------------------------------------------------------------------------------------------
Real GDP (percent change, year over year)                3.6    3.4    3.4    3.3    3.0    2.8 
GDP Price Index (percent change, year over year)         2.4    1.8    1.8    1.8    1.8    1.8 
Consumer Price Index (percent change, year over year)    2.8    2.2    2.2    2.2    2.2    2.2 
Unemployment Rate (percent, annual average)              5.0    5.0    5.1    5.2    5.2    5.2 
3-month Treasury Bill Rate (percent, annual average)     4.5    4.5    4.4    4.4    4.4    4.4 
10-year Treasury Note Yield (percent, annual average)    5.1    5.2    5.2    5.2    5.2    5.2 
Note: Nominal GDP ($ Billions, annual average)        13,262 13,959 14,696 15,455 16,208 16,954 
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REVENUE

SUMMARY

The revenue levels reflect all of the Federal Government's various tax receipts that are `on budget.' This includes individual income taxes; corporate income taxes; excise taxes, such as the gasoline tax; and other taxes, such as estate and gift taxes. The component of social insurance taxes that is collected for the Social Security system--the Old Age and Survivors and Disability Insurance [OASDI] payroll tax--is off budget. The remaining social insurance taxes (the Hospital Insurance [HI] payroll tax portion of Medicare, the Federal Unemployment Tax Act [FUTA] payroll tax, railroad retirement and other retirement systems) are all on budget. Customs duties, tariffs, and other miscellaneous receipts also are included in the budget's revenue baseline.

REVENUE OVER TIME

Total Federal tax revenues have averaged about 18 percent of gross domestic product [GDP] over the past 50 years. Even though this budget intends to prevent statutory tax increases, total Federal taxes are projected to rise from 17.5 percent of GDP in fiscal year 2006 to 17.9 percent of GDP in 2011--a return to the historical average level. This increase in taxes as a share of GDP occurs because of the improving economy and because of provisions in the tax code that are not indexed for inflation nor for real, inflation-adjusted, income growth. This phenomenon highlights the need to adjust tax policies periodically to avoid an ever-increasing tax burden on our economy.

On-budget revenue saw a 1-year rise of 17.2 percent from 2004 to 2005, to $1.576 trillion. This included a 14.6-percent increase in individual income tax receipts and a 47-percent increase in corporate income tax receipts. In addition, despite a 2003 reduction in the top capital gains tax rate to 15 percent from 20 percent, capital gains receipts increased 20 percent in 2003, 48 percent in 2004, and 13 percent in 2005.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The budget resolution calls for $1,780.666 trillion in on-budget revenue for fiscal year 2007, and $10,039.909 trillion over the period of fiscal years 2007 through 2011. Total revenue in the budget resolution is $2,422.395 trillion for fiscal year 2007 and $13,597.594 trillion over fiscal years 2007 through 2011. The resolution assumes policies with a net revenue-reducing impact of $39.021 billion for fiscal year 2007 and $227.821 billion over the period of fiscal years 2007 through 2011. These effects are principally the result of preventing automatic tax increases that otherwise would occur.

Although the budget resolution does not require specific changes in tax policy, the revenue levels of the resolution are consistent with general policies of not increasing taxes compared to policies currently in place, and of accommodating House-passed tax legislation. In particular, the resolution includes adjustments to revenue of sufficient size to accommodate continuation of specific provisions that are set to expire, including:

--No tax increase resulting from the individual alternative minimum tax [AMT]. The resolution provides for an extension of increased individual AMT exemption amounts. It anticipates that Congress will act to prevent a reduction in the exemptions, to $45,000 for joint filers and $33,750 for single filers.

--No tax increase resulting from the loss of the State sales tax deduction. The resolution provides for an extension of the option to deduct State sales taxes, rather than State income taxes. This policy is especially important in States that have no income tax, such as Florida and Texas.

--No tax increase on families with college students. The resolution could accommodate an extension of the deduction for higher education expenses, which provides relief to parents paying for their child's college education.

The budget resolution assumes extension of the 2001 and 2003 tax relief legislation, as well as extension of other expiring tax provisions. It also could accommodate pension reform legislation already passed by the House and currently in conference committee.

It is important to remember, however, that while the budget resolution could accommodate all of the above policies, it merely sets the aggregate on-budget revenue level of the Federal government for the next 5 years. It is the responsibility of the Committee on Ways and Means to make the specific changes to the tax laws to achieve these levels.

FUNCTION-BY-FUNCTION PRESENTATION

The budget is the broad blueprint of the Congress's general priorities. It is not designed or intended to bind the committees of Congress to any specific program choices. Within this framework, some priority areas may be increased, and lower priorities reduced. Those details will be worked out in the next round, when the committees of jurisdiction write their legislative provisions as is envisioned by the procedures of the Budget Act. The Budget Committee's role is to set a broad, overall recommendation that reflects the Nation's priorities, and set the stage for the programmatic decisions that will be made by the committees of jurisdiction. The following presentation shows the resolution's recommended distribution of budget authority and outlays according to broad categories called `budget functions.'

The budget functions presented here are as follows:

FUNCTION 050: NATIONAL DEFENSE

-

FUNCTION SUMMARY

National Defense includes funds to develop, maintain, and equip the military forces of the United States. More than 95 percent of the funding in this function goes to Department of Defense [DOD] military activities; the remaining funding in the function applies to atomic energy defense activities of the Department of Energy, and other defense-related activities.

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 10.9 percent, to $560.5 billion. During the same time period, outlays rose to $525.5 billion, an 11.5-percent average annual growth rate. The largest component of this was the budget of the Department of Defense, whose budget authority grew from $318.8 billion in 2001 to $537.4 billion in 2006. The average annual growth rate for the 5 years ending in 2006 is 11 percent.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $512.9 billion in budget authority and $534.9 billion in outlays in fiscal year 2007. Discretionary spending is $510.2 billion in budget authority and $532.2 billion in outlays in fiscal year 2007. Mandatory spending in 2007 is $2.7 billion in budget authority and $2.7 billion in outlays. The 5-year totals for budget authority and outlays are $13.1 billion and $13.1 billion, respectively. The resolution levels include the effects of the enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The spending levels for National Defense (Function 050) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. These levels were adjusted to accommodate legislation that will amend the death gratuity provision in the National Defense Authorization Act for Fiscal Year 2006 (Public Law 109-163). The provision ensures that 300 surviving families of members who died while on active duty after 7 October 2001 receive a retroactive payment of $150,000 due to an increase in Servicemembers' Group Life Insurance that took effect on 1 September 2005. The spending levels also reflect $175 million over 5 years in reconciled mandatory savings (see reconciliation discussion in this report). The Committee on Armed Services will determine the policies that will achieve the required savings.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

The resolution includes a designation for contingency operations of $50 billion for additional needs in Afghanistan, Iraq, and the global war on terrorism. This is a mid-range estimate for anticipated annual costs. It is not an attempt to predetermine the scope or intensity of operations, troops levels, or which weapons and supplies DOD will need, but rather an effort to make the budget reflect a likely future outlay.

FUNCTION 150: INTERNATIONAL AFFAIRS

-

FUNCTION SUMMARY

This category includes international development and humanitarian assistance; international security assistance; the conduct of foreign affairs; foreign information and exchange activities; and international financial programs. The major agencies in this function include the Departments of Agriculture, State and Treasury, the United States Agency for International Development, and the Millennium Challenge Corporation.

For the 5-year period ending in 2006, International Affairs budget authority rose at an annual average rate of 4.8 percent, from $25.1 billion to $31.8 billion. During the same period, outlays rose from $22.4 billion to $34.2 billion, an 8.8-percent average annual growth rate.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $31.2 billion in budget authority and $34.3 billion in outlays in fiscal year 2007. The function totals are $167.8 billion in budget authority and $166.8 billion in outlays over 5 years. Mandatory spending is -$1.8 billion in budget authority and -$2.8 billion in outlays in fiscal year 2007, and totals -$4.5 billion in budget authority and -$13.1 billion in outlays over 5 years. Discretionary spending is $33.0 billion in budget authority and $37.1 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

The negative budget authority and outlay levels in mandatory spending reflect receipts of the foreign military sales trust fund, the repayment of loans and credits to foreign nations, and the liquidation of economic assistance loans, foreign military financing loans, Export-Import Bank loans, and housing and other credit guaranty programs.

MANDATORY SPENDING

The spending levels for International Affairs (Function 150) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies, adjusted for reconciliation directives and non-reconciled mandatory policies. These levels were further adjusted to accommodate legislation to reauthorize foreign affairs programs, the appropriations for which are also reflected in the Committee's 302(a) allocations. It also reflects $250 million over 5 years in reconciled mandatory savings (see the reconciliation discussion in this report). The committee of jurisdiction over the reconciled savings will determine the policies to achieve the required savings.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office, with various adjustments. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 250: GENERAL SCIENCE, SPACE AND TECHNOLOGY

-

FUNCTION SUMMARY

The largest component of this function--about two-thirds of total spending--is for the space flight, research, and supporting activities of the National Aeronautics and Space Administration [NASA]. The function also contains general science funding, including the budgets for the National Science Foundation [NSF], and the Department of Energy [DOE] Office of Science.

For the 5-year period ending in 2006, budget authority in this function rose an average of 3.5 percent per year, to $25.0 billion. During the same period, outlays rose from $18.6 billion to $24.1 billion, a 4-percent average annual growth rate.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $25.9 billion in budget authority and $25.1 billion in outlays in fiscal year 2007. The function totals are $141.4 billion in budget authority and $136.1 billion in outlays over 5 years. Mandatory spending is $114 million in budget authority and $73 million in outlays in fiscal year 2007, and totals $593 million in budget authority and $502 million in outlays over 5 years. Discretionary spending is $25.8 billion in budget authority and $25.0 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The mandatory spending level for General Science, Space, and Technology (Function 250) is based on the Congressional Budget Office's revised baseline spending projections under current laws and policies.

DISCRETIONARY SPENDING

The discretionary spending level for General Science, Space, and Technology (Function 250) is based on the Presidents' budget as re-estimated by the Congressional Budget Office, with various adjustments. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

In a budget with an overall discretionary increase of 3.6 percent, the committee assumes robust funding for the American Competitiveness Initiative, portions of which are absorbed in such functional categories in this resolution as Functions 370 (Commerce) and 920 (Allowances).

FUNCTION 270: ENERGY

-

FUNCTION SUMMARY

This category includes civilian energy and environmental programs of the Department of Energy [DOE]. Function 270 also includes the Rural Utilities Service of the Department of Agriculture, the Tennessee Valley Authority [TVA], the Federal Energy Regulatory Commission, and the Nuclear Regulatory Commission. (It does not include DOE's national security activities--the National Nuclear Security Administration--which are in Function 050, or its basic research and science activities, which are in Function 250.)

Budget authority in this function was $1.8 billion in 2006 with outlays of $2.0 billion. Receipts, repayments, and electricity sales (negative spending) result in sharp year-by-year fluctuations in this function's budget authority and outlays.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $2.3 billion in budget authority and $915 million in outlays in fiscal year 2007. The function totals are $11.6 billion in budget authority and $4.1 billion in outlays over 5 years. Mandatory spending is -$1.6 billion in budget authority and -$3.0 billion in outlays in fiscal year 2007. Discretionary spending is $3.8 billion in budget authority and $3.9 billion in outlays in fiscal year 2007.

MANDATORY SPENDING

The mandatory levels for Energy (Function 270) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 300: NATURAL RESOURCES AND ENVIRONMENT

-

FUNCTION SUMMARY

The Natural Resources and Environment category consists of water resources, conservation, land management, pollution control and abatement, and recreational resources. Major departments and agencies in this function are the Department of Interior, including the National Park Service [NPS], the Bureau of Land Management [BLM], the Bureau of Reclamation, and the Fish and Wildlife Service [FWS]; conservation-oriented and land management agencies within the Department of Agriculture [USDA], including the Forest Service; the National Oceanic and Atmospheric Administration [NOAA] in the Department of Commerce; the Army Corps of Engineers; and the Environmental Protection Agency [EPA].

Budget authority in this function for the 5-year period ending in 2006 rose an average of 3.9 percent per year, to $35.2 billion. During the same period, outlays increased at a 4.9-percent rate, to $32.6 billion.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $29.7 billion in budget authority and $33.0 billion in outlays in fiscal year 2007. The function totals are $145.0 billion in budget authority and $153.1 billion in outlays over 5 years. Mandatory spending is $1.5 billion in budget authority and $0.4 billion in outlays in fiscal year 2007. Over the 2007-11 period, mandatory spending totals $6.2 billion in budget authority and $4.7 billion in outlays. Discretionary spending is $28.2 billion in budget authority and $32.6 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The mandatory spending levels for Natural Resources and Environment (Function 300) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. The levels were adjusted upwards by $6 million over 5 years to accommodate mandatory spending in the Threatened and Endangered Species Recovery Act, and further increased, by $22 million, to accommodate mandatory spending associated with reauthorization of the Water Resources Development Act, which are also reflected in the Committee's 302(a) allocations (see 302(a) allocations). The mandatory spending level does not include any savings from policies associated with the Arctic National Wildlife Refuge, nor is there a reconciliation directive for the Committee on Resources.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 350: AGRICULTURE

-

FUNCTION SUMMARY

The agriculture category includes funds for direct assistance and loans to food and fiber producers; export assistance; market information; inspection services; and agricultural research. Farm policy is driven by the Farm Security and Rural Investment Act of 2002, which provides producers with continued planting flexibility while protecting them against unique uncertainties, such as poor weather conditions and unfavorable market conditions.

Budget authority and outlays in this function have declined by less than 1 percent per year over the past 5 years, to $28.3 billion. During the same time period, outlays increased by less than 1 percent to $26.5 billion. Spending for fiscal year 2006 was near the average over the preceding 5 years, but spending across the period has been highly variable because agricultural commodity prices fluctuated widely. This has a significant impact on mandatory programs, which account for the vast majority of spending within Function 350.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $27.4 billion in budget authority and $26.8 billion in outlays in fiscal year 2007. The function totals are $123.5 billion in budget authority and $120.0 billion in outlays over 5 years. Mandatory spending is $21.7 billion in budget authority and $20.8 billion in outlays in fiscal year 2007. Over the five year period, mandatory spending totals $95.5 billion in budget authority and $91.8 billion in outlays. Discretionary spending is $5.7 billion in budget authority and $5.9 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The spending levels for Agriculture (Function 350) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. These levels were adjusted to reflect $51 million over 5 years in reconciled mandatory savings (see reconciliation). The Agriculture Committee will determine the policies to achieve the required savings.

DISCRETIONARY SPENDING

The discretionary level for Agriculture (Function 350) for fiscal year 2007 is based on the President's level as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 370: COMMERCE AND HOUSING CREDIT

-

FUNCTION SUMMARY

This category has four components: mortgage credit (usually negative budget authority because receipts tend to exceed the losses from defaulted mortgages); the Postal Service (mostly off budget); deposit insurance (negligible spending due to reserve supporting fees, and the like); and other advancement of commerce (most of the discretionary and mandatory spending in this function).

The mortgage credit component of this function includes housing assistance through the Federal Housing Administration [FHA], the Federal National Mortgage Association [Fannie Mae], the Federal Home Loan Mortgage Corporation [Freddie Mac], the Government National Mortgage Association [Ginnie Mae], and rural housing programs of the Department of Agriculture. The function also includes net postal service spending and spending for deposit insurance activities of banks, thrifts, and credit unions. Finally, most, but not all, of the Department of Commerce is provided for in this function including the International Trade Administration, Bureau of Economic Analysis, Patent and Trademark Office, National Institute of Standards and Technology, National Telecommunications and Information Administration, and the Bureau of the Census; as well as independent agencies such as the Securities and Exchange Commission, the Commodity Futures Trading Commission, the Federal Trade Commission, the Federal Communications Commission, and the majority of the Small Business Administration.

More than two-thirds of the spending in Function 370 is from the Federal Communication Commission's Universal Service Fund. This fund collects receipts derived by certain telecommunications operators from charges on their consumers and customers to promote service to low-income users, e-rate for schools and libraries and high-cost areas, as well as new services.

For the 5-year period ending in 2006, on-budget budget authority in this function increased an average of 11.9 percent per year, to $14.5 billion in 2006. In the same period, outlays rose 14.2 percent per year, to $7.9 billion. Off-budget budget authority in this function decreased an average of 183 percent per year, dropping to -$1.4 billion in 2006. In the same period, outlays declined 190 percent per year, to -$1.4 billion.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

For on-budget amounts, the resolution calls for $16.0 billion in budget authority and $7.5 billion in outlays in fiscal year 2007, of which $16.5 billion in budget authority and $8.0 billion in outlays are on budget, and -$500 million in budget authority and -$500 million in outlays are off budget. The function totals are $60.0 billion in budget authority and $26.4 billion in outlays over 5 years, of which $71.9 billion in budget authority and $38.3 billion in outlays are on budget, and -$11.9 billion in budget authority and -$11.9 billion in outlays are off budget. Mandatory spending is $12.9 billion in budget authority and $4.0 billion in outlays in fiscal year 2007, of which $13.4 billion in budget authority and 4.5 billion in outlays is on budget, and -$500 million in budget authority and -$500 million in outlays are off budget. Mandatory spending over 5 years totals $42.1 billion in budget authority and $7.9 billion in outlays, of which $54.0 billion in budget authority and 19.8 billion in outlays are on budget, and -$11.9 billion in budget authority and -$11.9 billion in outlays are off budget Discretionary spending is $3.1 billion in budget authority and $3.5 billion in outlays in fiscal year 2007, all of which is on budget. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The spending levels for Commerce and Housing Credit (Function 370) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. These levels were adjusted to accommodate enactment of H.R. 3505, the Financial Services Regulatory Relief Act.

The budget resolution also includes a reserve fund for enactment of H.R. 1461, the Federal Housing Finance Reform Act.

DISCRETIONARY SPENDING

The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 400: TRANSPORTATION

-

FUNCTION SUMMARY

This category includes ground, air, water and other transportation funding. The major agencies and programs here include the Department of Transportation (including the Federal Aviation Administration; the Federal Highway Administration; the Federal Transit Administration; highway, motor carrier, rail and pipeline safety programs; and the Maritime Administration); the Department of Homeland Security (including the Federal Air Marshals, the Transportation Security Administration, and the U.S. Coast Guard); the aeronautical activities of the National Aeronautics and Space Administration [NASA]; and the National Railroad Passenger Corporation [Amtrak].

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 2.1 percent, from $67.4 billion to $74.9 billion. During the same time period, outlays rose from $54.4 billion to $70.9 billion, a 5.4-percent average annual growth rate. The largest component of the totals is the budget of the Department of Transportation, whose budget authority grew from $61.6 billion in 2001 to $64.6 billion in 2006, a 1.0-percent average annual growth rate.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $78.3 billion in budget authority and $75.8 billion in outlays in fiscal year 2007. The function totals are $378.8 billion in budget authority and $388.3 billion in outlays over 5 years. Mandatory spending is $55.3 billion in budget authority and $2.0 billion in outlays in fiscal year 2007, and totals $258.9 billion in budget authority and $11.2 billion in outlays over 5 years. Discretionary spending is $22.9 billion in budget authority and $73.8 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

The Committee on Transportation and Infrastructure has programs that spend out of the Highway Trust Fund, in which budget authority is defined as mandatory. The resulting outlays, however, are characterized as discretionary, and are scored against the Appropriations Committee. That committee constrains the outlays through appropriations act language known as `obligation limitations.'

MANDATORY SPENDING

The spending levels for Transportation (Function 400) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. The levels also reflect $50 million over 5 years in reconciled mandatory savings (see the reconciliation discussion in this report). The Committee on Transportation and Infrastructure will determine the policies that will achieve the required savings.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The resolution does not specifically assume the President's proposed passenger rail funding levels or the President's proposed increases to aviation security fees. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 450: COMMUNITY AND REGIONAL DEVELOPMENT

-

FUNCTION SUMMARY

This category includes programs that provide Federal funding for economic and community development in both urban and rural areas, including: Community Development Block Grants [CDBGs]; the non-power activities of the Tennessee Valley Authority; the non-roads activities of the Appalachian Regional Commission; the Economic Development Administration [EDA]; and partial funding for the Bureau of Indian Affairs.

Homeland Security spending in this function includes the State and local government grant programs of the Department of Homeland Security.

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 21.4 percent to $38.3 billion. Outlays rose at a rate of 38.5 percent per year, to $59.9 billion. A factor in this growth was Federal Emergency Management Agency [FEMA] funding for disaster relief in the aftermath of Hurricanes Katrina and Rita.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $15.9 billion in budget authority and $31.3 billion in outlays in fiscal year 2007. The function totals are $68.0 billion in budget authority and $109.9 billion in outlays over 5 years. Mandatory spending is $2.9 billion in budget authority and $2.7 billion in outlays in fiscal year 2007, and totals $2.3 billion in budget authority and $1.1 billion in outlays over 5 years. Discretionary spending is $13.0 billion in budget authority and $28.7 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The spending levels for Community and Regional Development (Function 450) are based on Congressional Budget Office's revised baseline spending projections under current law and policies. These levels were adjusted to accommodate $400 million over 5 years in reconciled mandatory savings (see reconciliation). The Committee on Financial Services will determine the policies that will achieve the required savings. The levels for fiscal year 2006 have been adjusted to reflect enactment of increased borrowing authority for the National Flood Insurance Program (Public Law 109-208).

The budget resolution also includes a reserve fund for increased borrowing authority for the National Flood Insurance Program to pay outstanding claims resulting from Hurricanes Katrina and Rita, in conjunction with enactment of various reforms to the program.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office, with the following adjustment: the starting level was increased $1.3 billion, which could accommodate additional funding for Community Development Block Grants. The resolution does not assume the President's Strengthening America's Communities Initiative [SACI]. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES

-

FUNCTION SUMMARY

This category primarily covers Federal spending within the Departments of Education, Labor, and Health and Human Services for programs that directly provide--or assist States and localities in providing--services to young people and adults. Its activities provide developmental services to low-income children; help fund programs for disadvantaged and other elementary and secondary school students; make grants and loans to post secondary students; and fund job-training and employment services for people of all ages.

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 12.1 percent, from $63.6 billion to $112.6 billion. During the same time period, outlays rose from $57.1 billion to $106.4 billion, at a 13.3-percent average annual growth rate.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $84.8 billion in budget authority and $87.5 billion in outlays in fiscal year 2007. The function totals are $419.7 billion in budget authority and $421.3 billion in outlays over 5 years. Mandatory spending is $10.2 billion in budget authority and $9.4 billion in outlays in fiscal year 2007, and totals $53.3 billion in budget authority and $47.9 billion in outlays over 5 years. Discretionary spending is $74.7 billion in budget authority and $78.1 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The spending levels for Education, Training, Employment, and Social Services (Function 500) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies.

Although the committee strongly supports the Federal student loan programs, members remain concerned that the baselines for student loans may not provide a sufficiently accurate indication of true economic costs. This concern was validated by the publication of reports last year by two different congressional support agencies. Both of the reports--one published by the Congressional Budget Office and the other by the Government Accountability Office--found the subsidy cost estimates calculated under the Credit Reform Act do not fully capture all governmental costs associated with the Direct Loan program.

The Budget Committee is committed to working with both the Committee on Education and the Workforce and the Congressional Budget Office to identify additional cost factors that could be incorporated into future baselines and subsidy estimates. Through the use of studies and other analyses, the committee looks forward to identifying and evaluating other quantifiable factors that might significantly contribute to the certainty and accuracy of student loan estimates.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The resolution does not specifically assume the President's proposed funding levels for the Individuals with Disabilities Education Act [IDEA] program. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 550: HEALTH

-

FUNCTION SUMMARY

This function consists of health care services, including Medicaid, the Nation's major program covering medical and long-term care costs for low-income persons; the State Children's Health Insurance Program [SCHIP], health research and training, including the National Institutes of Health [NIH] and substance abuse prevention and treatment; and consumer and occupational health and safety, including the Occupational Safety and Health Administration. Medicaid represents 71 percent of the spending in this function.

Homeland security spending in this function includes funding for Project Bioshield; the NIH, including the National Institute of Allergy and Infectious Diseases; the Food Safety and Inspection Service; and the Food and Drug Administration.

For the 5 years ending in 2006, budget authority in this function rose an average annual rate of 8.0 percent per year, to $267.4 billion. During the same period, outlays rose from $172.3 billion to $264.4 billion, a 9.0-percent average annual growth rate. The largest component of this growth was Medicaid, whose Federal payments grew an average of 8.4 percent per year, to $189.8 billion.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $275.8 billion in budget authority and $274.3 billion in outlays in fiscal year 2007. The function totals are $1,551.3 billion in budget authority and $1,547.6 billion in outlays over 5 years. Mandatory spending is $222.8 billion in budget authority and $221.2 billion in outlays in fiscal year 2007, and totals $1,297.2 billion in budget authority and $1,290.8 billion in outlays over 5 years. Discretionary spending is $53.0 billion in budget authority and $53.1 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals.

MANDATORY SPENDING

The spending levels for Health (Function 550) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. The committee with jurisdiction over programs in this function is the Committee on Energy and Commerce. The resolution does not assume any reductions in Medicaid.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs. The budget resolution also includes a special exemption from Congressional budget controls, capped at $2.3 billion in fiscal year 2007, for emergency spending measures to combat avian influenza.

FUNCTION 570: MEDICARE

-

FUNCTION SUMMARY

This budget function reflects the Medicare Part A Hospital Insurance [HI] Program, Part B Supplementary Medical Insurance [SMI] Program, Part C Medicare Advantage Program, and Part D Prescription Drug Benefit, as well as premiums paid by qualified aged and disabled beneficiaries. On 8 December 2003, Congress and the President enacted the Medicare Prescription Drug, Improvement, and Modernization Act [MMA]. MMA changed Medicare Part C from the Medicare+Choice Program to the Medicare Advantage Program and added the Part D Prescription Drug Benefit to the Medicare Program.

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 9.2 percent, to $336.9 billion. During the same time period, outlays rose from $217.4 billion to $331.5 billion, a 8.8-percent average annual growth rate. This function consists entirely of the Medicare program.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $382.8 billion in budget authority and $388.3 billion in outlays in fiscal year 2007. The function totals are $2,235.7 billion in budget authority and $2,241.3 billion in outlays over 5 years. Mandatory spending is $377.8 billion in budget authority and $383.4 billion in outlays in fiscal year 2007, and totals $2,211.4 billion in budget authority and $2,217.0 billion in outlays over 5 years. Discretionary spending is $5.0 billion in budget authority and $4.9 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals.

MANDATORY SPENDING

The spending levels for Medicare (Function 570) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. The resolution does not assume any reductions in Medicare. Committees with jurisdiction over programs in this function are the Committees on Energy and Commerce and Ways and Means.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 600: INCOME SECURITY

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FUNCTION SUMMARY

This category includes most of the Federal Government's income support programs. These include: general retirement and disability insurance (excluding Social Security)--mainly through the Pension Benefit Guaranty Corporation [PBGC]--and benefits to railroad retirees. Other components are Federal employee retirement and disability benefits (including military retirees); unemployment compensation; low-income housing assistance, including section 8 housing; food and nutrition assistance, including food stamps and school lunch subsidies; and other income security programs.

This last category includes: Temporary Assistance to Needy Families [TANF], the Government's principal welfare program; Supplemental Security Income [SSI]; spending for the refundable portion of the Earned Income Credit [EIC]; and the Low Income Home Energy Assistance Program [LIHEAP]. Agencies involved in these programs include the Departments of Agriculture, Health and Human Services, Housing and Urban Development, the Social Security Administration (for SSI), and the Office of Personnel Management (for Federal retirement benefits).

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 4.8 percent, to $346.4 billion. Outlays rose an average of 5.8 percent per year in the same period, to $356.9 billion in 2006.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $356.8 billion in budget authority and $362.1 billion in outlays in fiscal year 2007. The function totals are $1,908.0 billion in budget authority and $1,920.8 billion in outlays over 5 years. Mandatory spending is $309.1 billion in budget authority and $307.2 billion in outlays in fiscal year 2007, and totals $1,669.5 billion in budget authority and $1,657.3 billion in outlays over 5 years. Discretionary spending is $47.7 billion in budget authority and $54.9 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals.

MANDATORY SPENDING

The spending levels for Income Security (Function 600) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies. The levels for fiscal year 2006 are modified to reflect the enactment of Public Law 109-176, emergency unemployment compensation related to Hurricane Katrina. The fiscal year 2007 levels are adjusted to accommodate legislation to strengthen the Nation's private pension system through the Pension Benefit Guaranty Corporation. The levels also reflect $2.1 billion over 5 years in reconciled mandatory savings (see the reconciliation discussion in this report). Committees with jurisdiction will determine the policies that will achieve the required savings.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office, adjusted to reflect enactment of Public Law 109-204, which shifts funding provided in the Deficit Reduction Act of 2005 for the Low Income Home Energy Assistance Program [LIHEAP] from fiscal year 2007. In addition, the starting level in this function was reduced by $100 million to accommodate increased funding for community and regional development programs in Community and Regional Development (Function 450). The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 650: SOCIAL SECURITY

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FUNCTION SUMMARY

This category consists of the Social Security Program, or Old Age, Survivors, and Disability Insurance [OASDI]. It is the largest budget function in terms of outlays, and provides funds for the Government's largest entitlement program. Under provisions of the Congressional Budget Act and the Budget Enforcement Act, Social Security trust funds are considered to be off-budget. But a small portion of spending within Function 650--including general fund transfers of taxes paid on Social Security benefits--is on-budget. Therefore, although the discussion below describes both the on-budget and off-budget components, the budget resolution itself contains only the on-budget portion.

For the 5 years ending in 2006, on-budget budget authority rose from $14 billion in 2002 to $14.8 billion in 2006; the average annual growth for the 5-year period 2002-06 is 4.8 percent. During the same period, outlays rose from $14 billion to $14.8 billion, a 4.8-percent average annual growth rate.

For off-budget spending during the 5 years ending in 2006, budget authority rose from $448 billion in 2002 to $542.1 billion in 2006; the average annual growth for the 5-year period ending in 2006 is 4.8 percent. During the same period, outlays rose from $442 billion to $539.8 billion, a 5.1-percent average annual growth rate.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

For on-budget spending, the resolution calls for $16.9 billion in budget authority and $16.9 billion in outlays in fiscal year 2007. The function totals are $105.8 billion in budget authority and $105.8 billion in outlays over 5 years. Mandatory spending is $16.9 billion in budget authority and $16.9 billion in outlays in fiscal year 2007, and totals $105.8 billion in budget authority and $105.8 billion in outlays over 5 years. There is no on-budget discretionary spending in this function.

For off-budget spending, the resolution calls for $568.6 billion in budget authority and $566.4 billion in outlays in fiscal year 2007. The function totals are $3,139.9 billion in budget authority and $3,125.8 billion in outlays over 5 years. Mandatory spending is $563.8 billion in budget authority and $561.6 billion in outlays in fiscal year 2007, and totals $3,116.6 billion in budget authority and $3,102.5 billion in outlays over 5 years. Discretionary spending is $4.8 billion in budget authority and $4.8 billion in outlays in fiscal year 2007, and totals $23.3 billion in budget authority and $23.3 billion in outlays over 5 years.

MANDATORY SPENDING

The mandatory level for Social Security (Function 650) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 700: VETERANS BENEFITS AND SERVICES

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FUNCTION SUMMARY

This category includes funding for the Department of Veterans Affairs [VA], which provides benefits to veterans who meet various eligibility rules. Benefits range from income security for veterans, principally disability compensation and pensions; veterans education, training, and rehabilitation services; hospital and medical care for veterans; and other veterans' benefits and services, such as home loan guarantees. There are approximately 24 million veterans.

For the 5 years ending in 2006, budget authority in this function increased at an average annual rate of 8.6 percent to $72 billion. Outlays in the same period rose 9.3 percent per year, to $70.1 billion in 2006.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $74.6 billion in budget authority and $73.9 billion in outlays in fiscal year 2007. The function totals are $390 billion in budget authority and $389.6 billion in outlays over 5 years. Mandatory spending is $37.8 billion in budget authority and $37.7 billion in outlays in fiscal year 2007, and totals $214.4 billion in budget authority and $214.2 billion in outlays over 5 years. Discretionary spending is $36.9 billion in budget authority and $36.3 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006. The resolution assumes no reduction to VA medical care.

MANDATORY SPENDING

The spending levels for Veterans Benefits and Services (Function 700) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies.

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office, with the following adjustment: during markup, the Committee on the Budget adopted an amendment by Mr. Bradley increasing budget authority over the President's level by $795 million for fiscal year 2007 and $3.975 billion over 2007-11; and decreasing International Affairs (Function 150) by a like amount. The level does not assume the President's proposal to implement enrollment fees and increase drug co-pays for Priority 7 and 8 veterans. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 750: ADMINISTRATION OF JUSTICE

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FUNCTION SUMMARY

This category supports the majority of Federal justice and law enforcement programs and activities. This includes funding for the Department of Justice; the financial law enforcement activities of the Department of the Treasury; Federal courts and prisons; and criminal justice assistance to State and local governments. Homeland security spending in this function includes funding for the law enforcement and border protection activities of the Department of Homeland Security, and the counterterrorism activities of the Departments of Justice and Treasury.

For the 5 years ending in 2006, budget authority in this function rose an average of 5 percent per year, to $40.7 billion. Outlays rose to $40.8 billion in the same period, an average of 6.2 percent per year.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $42.8 billion in budget authority and $43.6 billion in outlays in fiscal year 2007. The function totals are $217.8 billion in budget authority and $219.3 billion in outlays over 5 years. Mandatory spending is $2.1 billion in budget authority and $1.3 billion in outlays in fiscal year 2007, and totals $4.1 billion in budget authority and $3.9 billion in outlays over 5 years. Discretionary spending is $40.7 billion in budget authority and $42.4 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted the enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The mandatory levels for Administration of Justice (Function 750) are based on the Congressional Budget Office's baseline spending projections under current law and policies. These levels were adjusted to accommodate legislation that reorganizes the Ninth Circuit and creates additional judgeships, and a cost of living adjustment for Federal judges, which are also reflected in the Judiciary Committee's 302(a) allocations. The resolution also assumes reconciliation savings for the Committee on the Judiciary, which are reflected in Allowances (Function 920).

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office, with an adjustment to provide $900 million for Byrne Justice Assistance Grants. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 800: GENERAL GOVERNMENT

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FUNCTION SUMMARY

General Government consists of the activities of the Legislative Branch; the Executive Office of the President; general tax collection and fiscal operations of the Department of Treasury (including the Internal Revenue Service); the Office of Personnel Management, and the property and personnel costs of the General Services Administration; general purpose fiscal assistance to States, localities, the District of Columbia, and U.S. territories; and other general Government activities.

For the 5-year period ending in 2006, General Government budget authority increased at an annual average rate of 0.9 percent, from $17.9 billion to $18.7 billion. During the same time period, outlays rose from $16.9 billion to $18.9 billion, a 2.3-percent average annual growth rate.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $19.0 billion in budget authority and $18.9 billion in outlays in fiscal year 2007. The function totals are $92.4 billion in budget authority and $91.5 billion in outlays over 5 years. Mandatory spending is $2.2 billion in budget authority and $2.2 billion in outlays in fiscal year 2007, and totals $10.5 billion in budget authority and $10.5 billion in outlays over 5 years. Discretionary spending is $16.8 billion in budget authority and $16.7 billion in outlays in fiscal year 2007. The resolution levels include the effects of enacted fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplemental for fiscal year 2006.

MANDATORY SPENDING

The spending levels for General Government (Function 800) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies, adjusted for non-reconciled mandatory policies. These levels were adjusted to accommodate legislation to allow time spent at service academies to be considered creditable under the Civil Service Retirement System and the Federal Employee Retirement System, which are also reflected in the Committee's 302(a) allocations (see 302(a) allocations). It also reflects $25 million over 5 years in reconciled mandatory savings (see the reconciliation discussion in this report). The committee with jurisdiction over the reconciled savings will determine the policies to achieve the required savings.

The budget resolution also includes reserve funds for the disposal of underutilized Federal real property and the reauthorization of the Secure Rural Schools and Community Self-Determination Act (Public Law 106-393).

DISCRETIONARY SPENDING

The discretionary level in this function for fiscal year 2007 is the President's recommended level, as re-estimated by the Congressional Budget Office. The Committee on Appropriations will determine how the overall level of discretionary funding is distributed across its 11 bills, and how much is appropriated for individual programs.

FUNCTION 900: NET INTEREST

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FUNCTION SUMMARY

The category includes net interest, which is the interest paid for the Federal Government's borrowing less the interest received by the Federal Government from trust fund investments and loans to the public. It is a mandatory payment, with no discretionary components.

For the 2001-06 period, budget authority and outlays increased by an average of 1.1 percent a year, to $218.2 billion in fiscal year 2006.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for $247.1 billion in budget authority and outlays in fiscal year 2007. The function totals are $1,377.2 billion in budget authority and outlays over 5 years. On-budget spending is $354.1 billion in budget authority and outlays in fiscal year 2007, and totals $2,019.8 billion in budget authority and outlays over 5 years. Off-budget spending is -$107.0 billion in budget authority and outlays in fiscal year 2007; and over 5 years, it is -$642.6 billion in budget authority and outlays.

MANDATORY SPENDING

There are no specific mandatory assumptions in this function.

FUNCTION 920: ALLOWANCES

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FUNCTION SUMMARY

This category is used for planning purposes to address the budgetary effects of proposals or assumptions that cross various other budget functions. Once such changes are enacted, the budgetary effects are distributed to the appropriate budget functions in past years.

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The function totals are $4.1 billion in budget authority and $3.4 billion in outlays for fiscal year 2007; and -$26.0 billion in budget authority and -$22.3 billion in outlays for 2007-11.

MANDATORY SPENDING

The resolution calls for -$0.2 billion in mandatory budget authority and outlays for fiscal year 2007; and -$3.7 billion in budget authority and outlays for 2007-11. It reflects reconciled mandatory savings that were not distributed among the budget functions.

DISCRETIONARY SPENDING

The resolution calls for $4.3 billion in discretionary budget authority and $3.7 billion in outlays for fiscal year 2007; and -$22.3 billion in budget authority and -$18.7 billion in outlays for 2007-11. It includes $4.4 billion in budget authority in an emergency reserve for 2007 to anticipate a response to natural disaster. The $4.4-billion figure is the median of emergency spending during the past 10 years for accounts typically associated with spending in response to natural disasters.

FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS

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FUNCTION SUMMARY

This function consists of receipts to the Treasury. Receipts recorded in this function are either intrabudgetary (a payment from one Federal agency to another, such as agency payments to the retirement trust funds) or proprietary (a payment from the public for some kind of business transaction with the government). The main types of receipts recorded in this function are: the payments Federal employees and agencies make to employee retirement trust funds; payments made by companies for the right to explore and produce oil and gas on the Outer Continental Shelf, and payments by those who bid for the right to buy or use public property or resources, such as the electromagnetic spectrum. These receipts are treated as negative spending.

Because increases in on-budget receipts appear as negative spending, for the 5 years ending in 2006, budget authority in this function decreased at an annual average rate of 7.8 percent, to $68.54 billion. During the same time period, outlays rose in 2006, indicating an increase in receipts. Similarly, the increasing receipts are reflected as a decline in outlays in the same period by an average of 7.8 percent per year, to $68.54 billion. Off-budget receipts have increased an average of 7.6 percent per year, reaching $11.4 billion in 2006 (as reflected in negative spending).

SUMMARY OF COMMITTEE-REPORTED RESOLUTION

The resolution calls for -$80.80 billion in budget authority and -$81.64 billion in outlays in fiscal year 2007 (with the minus signs again indicating receipts into the Treasury.) The function totals are -$417.41 billion in budget authority and -$417.42 billion in outlays over 5 years. The resolution levels include the effects of fiscal year 2006 supplementals. The levels also reflect the effects of the House-passed supplementals for fiscal year 2006.

MANDATORY SPENDING

The committees with jurisdiction over programs in this function are Energy and Commerce, Resources and Government Reform. The receipts levels for Undistributed Offsetting Receipts (Function 950) are based on the Congressional Budget Office's revised baseline spending projections under current law and policies.

SUMMARY AND REVENUE TABLES

The tables in this section provide information about the levels assumed for revenues, the budgetary aggregates and functional distribution. For spending, these levels are shown for both budget authority and outlays. The tables also provide comparisons of the levels and budgetary aggregates both with the budget request submitted by the President and with the current year to facilitate analysis of the resolution against common benchmarks for federal revenues and spending.

TABLE 3- COMPARISON OF TOTAL REVENUES FOR PRESIDENT'S REQUEST AND COMMITTEE RECOMMENDATION
[In billions of dollars]
--------------------------------------------
                                     Amount 
--------------------------------------------
Fiscal Year 2006:                           
President's Request (February 2006) 2,304.0 
Committee Level                     2,303.1 
Fiscal Year 2007:                           
President's Request (February 2006) 2,431.2 
Committee Level                     2,422.4 
Fiscal Year 2008:                           
President's Request (February 2006) 2,584.6 
Committee Level                     2,590.0 
Fiscal Year 2009:                           
President's Request (February 2006) 2,712.1 
Committee Level                     2,722.7 
Fiscal Year 2010:                           
President's Request (February 2006) 2,851.8 
Committee Level                     2,869.0 
Fiscal Year 2011:                           
President's Request (February 2006) 2,963.7 
Committee Level                     2,993.5 
--------------------------------------------

TABLE 4- COMPARISON OF ON BUDGET REVENUES FOR PRESIDENT'S REQUEST AND COMMITTEE RECOMMENDATION
[In billions of dollars]
--------------------------------------------
                                     Amount 
--------------------------------------------
Fiscal Year 2006:                           
President's Request (February 2006) 1,695.6 
Committee Level                     1,694.7 
Fiscal Year 2007:                           
President's Request (February 2006) 1,789.4 
Committee Level                     1,780.7 
Fiscal Year 2008:                           
President's Request (February 2006) 1,908.2 
Committee Level                     1,913.6 
Fiscal Year 2009:                           
President's Request (February 2006) 2,000.4 
Committee Level                     2,011.2 
Fiscal Year 2010:                           
President's Request (February 2006) 2,104.5 
Committee Level                     2,122.2 
Fiscal Year 2011:                           
President's Request (February 2006) 2,181.7 
Committee Level                     2,212.3 
--------------------------------------------

TABLE 5- TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2006-2010
[Billions of dollars]
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Function                                                                                                                                               Corporations                         Individuals                         Total 2006-10 
                                                                                                                                                               2006  2007  2008  2009  2010        2006  2007  2008  2009  2010               
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
National Defense                                                                                                                                                                                                                       
Exclusion of benefits and allowances to Armed Forces personnel                                                                                                                                      2.8   2.8   2.9   3.0   3.0          14.5 
Exclusion of military disability benefits                                                                                                                                                           0.1   0.1   0.1   0.1   0.1           0.4 
Deduction for overnight-travel expenses of National Guard and Reserve Members                                                                                                                       0.1   0.1   0.1   0.1   0.1           0.3 
International Affairs                                                                                                                                                                                                                  
Exclusion of income earned abroad by U.S. citizens                                                                                                                                                  3.8   4.0   4.2   4.4   4.6          21.0 
Exclusion of certain allowances for Federal employees abroad                                                                                                                                        0.6   0.6   0.7   0.7   0.8           3.4 
Exclusion of extraterritorial income                                                                                                                            3.9   1.9   0.1   0.1   0.1         0.1 ( 1 ) ( 1 ) ( 1 ) ( 1 )           6.2 
Deferral of active income of controlled foreign corporations                                                                                                    3.4   5.8   6.4   7.0   7.5                                              30.1 
Inventory property sales source rule exception                                                                                                                  6.2   6.4   6.6   6.8   7.0                                              33.0 
Deferral of certain active financing income                                                                                                                     1.1   1.7                                                                 2.8 
General Science, Space, and Technology                                                                                                                                                                                                 
Expensing of research and experimental expenditures                                                                                                             2.0   3.7   5.5   6.0   5.8       ( 1 )   0.1   0.1   0.1   0.1          29.4 
Energy                                                                                                                                                                                                                                 
Expensing of exploration and development costs:                                                                                                                                                                                               
Oil and gas                                                                                                                                                     1.1   1.6   1.2   0.8   0.6       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           5.4 
Other fuels                                                                                                                                                   ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Excess of percentage over cost depletion:                                                                                                                                                                                                     
Oil and gas                                                                                                                                                     1.0   1.0   0.9   0.9   0.9       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           4.7 
Other fuels                                                                                                                                                     0.1   0.1   0.1   0.1   0.1       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.6 
Incentives for small refiners to comply with EPA sulfur regulations                                                                                           ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )                                               0.1 
Tax credit for production of non-conventional fuels                                                                                                             2.7   3.2   1.2 ( 1 ) ( 1 )         1.0   1.0   0.2 ( 1 ) ( 1 )           8.8 
Tax credits for alcohol fuels 2                                                                                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )                                               0.2 
Tax credits for biodiesel fuels                                                                                                                               ( 1 )   0.1   0.1 ( 1 )                                                     0.2 
Exclusion of interest on State and local government qualified private activity bonds for energy production facilities                                         ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.1   0.1   0.1   0.1   0.1           0.5 
Exclusion of energy conservation subsidies provided by public utilities                                                                                                                           ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Energy credit (Section 48)                                                                                                                                    ( 1 )   0.1 ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Tax credit for electricity production from renewable resources                                                                                                  2.0   3.7   5.5   6.0   5.8         0.1   0.1   0.1   0.1   0.1          29.4 
Deferral of gain from the disposition of electric transmission property to implement Federal Energy Regulatory Commission restructuring policy                  0.6   0.5 ( 3 )  -0.3  -0.3                                               0.4 
Tax credit for holders of clean renewable energy bonds                                                                                                        ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Tax credit for production of electricity from qualifying advanced nuclear power facilities                                                                                                                                                0.0 
Tax credits for investments in clean coal power generation facilities                                                                                         ( 1 )   0.1   0.1   0.2   0.2                                               0.5 
Expensing of the cost of property used in the refining of liquid fuels                                                                                        ( 1 ) ( 1 )   0.1   0.2   0.3                                               0.7 
Amortization of geological and geophysical costs associated with oil and gas exploration                                                                      ( 3 )   0.1   0.2   0.2   0.1       ( 3 ) ( 1 )   0.1   0.1 ( 1 )           0.8 
Deduction for expenditures on energy-efficient commercial building property                                                                                   ( 1 )   0.1 ( 1 ) ( 3 ) ( 3 )       ( 1 )   0.1 ( 1 ) ( 3 ) ( 3 )           0.3 
Tax credit for the purchase of qualified energy efficiency improvements to existing homes                                                                                                           0.1   0.3   0.2                       0.6 
Tax credit for the production of energy-efficient appliances                                                                                                    0.1   0.1                                                                 0.2 
Tax credit for the residential purchase/installation of qualified Tax credits for alternative technology vehicles                                               0.1   0.1 ( 1 ) ( 1 ) ( 1 )         0.2   0.2   0.1   0.1 ( 1 )           0.8 
Tax credit for clean-fuel vehicle refueling property                                                                                                          ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Five-year carryback period for certain net operating losses of electric utility companies                                                                       0.1 ( 1 ) ( 1 ) ( 3 ) ( 3 )                                               0.1 
Natural Resources and Environment                                                                                                                                                                                                      
Expensing of exploration and development costs, nonfuel minerals                                                                                                0.1   0.1   0.1   0.1   0.1       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.4 
Excess of percentage over cost depletion, nonfuel minerals                                                                                                      0.1   0.1   0.1   0.1   0.1         0.1   0.1   0.1   0.1   0.1           1.0 
Expensing of timber-growing costs                                                                                                                               0.2   0.2   0.2   0.2   0.2       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           1.1 
Exclusion of interest on State and local government qualified private activity bonds for sewage, water, and hazardous waste facilities                          0.2   0.2   0.2   0.2   0.2         0.4   0.4   0.5   0.5   0.5           3.3 
Special rules for mining reclamation reserves                                                                                                                 ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Special tax rate for nuclear decommissioning reserve funds                                                                                                      0.5   0.6   0.7   0.8   0.8                                               3.4 
Exclusion of contributions in aid of construction for water and sewer utilities                                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )                                               0.2 
Amortization of certified pollution control facilities                                                                                                        ( 1 ) ( 1 )   0.1   0.1   0.1                                               0.3 
Amortization of reforestation expenditures                                                                                                                    ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.1   0.1   0.1   0.1   0.1           0.6 
Agriculture                                                                                                                                                                                                                            
Expensing of soil and water conservation expenditures                                                                                                         ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Expensing of fertilizer and soil conditioner costs                                                                                                            ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.2   0.1   0.1   0.1   0.1           0.7 
Expensing of the costs of raising dairy and breeding cattle                                                                                                   ( 1 ) ( 1 ) ( 3 ) ( 3 ) ( 1 )         0.1 ( 1 ) ( 3 ) ( 3 ) ( 1 )           0.2 
Exclusion of cost-sharing payments                                                                                                                            ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Exclusion of cancellation of indebtedness income of farmers                                                                                                                                         0.1   0.1   0.1   0.1   0.1           0.4 
Cash accounting for agriculture                                                                                                                                -0.1 ( 1 ) ( 1 ) ( 1 ) ( 1 )        -0.8   0.3   0.2 ( 1 ) ( 1 )          -0.3 
Income averaging for farmers and fishermen                                                                                                                                                        ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Five-year carryback period for net operating losses attributable to farming                                                                                   ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Commerce and Housing                                                                                                                                                                                                                   
Financial institutions:                                                                                                                                                                                                                       
Exemption of credit union income                                                                                                                                1.7   1.8   1.9   2.0   2.1                                               9.3 
Insurance companies:                                                                                                                                                                                                                          
Exclusion of investment income on life insurance and annuity contracts                                                                                          2.5   2.5   2.6   2.7   2.7        25.5  26.1  26.8  27.5  28.2         147.1 
Small life insurance company taxable income adjustment                                                                                                          0.1   0.1   0.1   0.1   0.1                                               0.3 
Special treatment of life insurance company reserves                                                                                                            1.9   2.0   2.0   2.1   2.2                                              10.2 
Deduction of unpaid property loss reserves for property and casualty insurance companies                                                                        3.4   3.4   3.5   3.6   3.6                                              17.5 
Special deduction for Blue Cross and Blue Shield companies                                                                                                      0.9   1.0   1.0   1.0   1.0                                               5.0 
Housing:                                                                                                                                                                                                                                      
Deduction for mortgage interest on owner-occupied residences                                                                                                                                       69.4  75.6  80.7  85.9  91.1         402.7 
Deduction for property taxes on owner-occupied residences                                                                                                                                          19.9  13.8  13.5  13.4  13.2          73.8 
Exclusion of capital gains on sales of principal residences                                                                                                                                        24.1  25.2  25.7  26.3  27.1         128.4 
Exclusion of interest on State and local government qualified private activity bonds for owner-occupied housing                                                 0.3   0.4   0.4   0.4   0.4         0.9   1.0   1.0   1.1   1.1           7.0 
Exclusion of interest on State and local government qualified private activity bonds for rental housing                                                         0.2   0.2   0.2   0.2   0.2         0.5   0.5   0.5   0.6   0.6           3.7 
Depreciation of rental housing in excess of alternative depreciation system                                                                                     0.4   0.5   0.6   0.7   0.8         4.0   4.6   5.3   6.1   7.0          29.9 
Tax credit for low-income housing                                                                                                                               3.4   3.6   3.8   4.1   4.4         1.4   1.5   1.6   1.7   1.9          27.4 
Tax credit for rehabilitation of historic structures                                                                                                            0.3   0.3   0.3   0.3   0.3         0.1   0.1   0.1   0.1   0.1           2.2 
Tax credit for rehabilitation of structures, other than historic structures                                                                                   ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.1   0.1   0.1   0.1   0.1           0.5 
Additional exemption for housing provided to individuals displaced by Hurricane Katrina                                                                                                             0.1 ( 1 )                             0.1 
Tax credit for Gulf Opportunity Zone employers providing in-kind lodging for employees and income exclusion for the employees                                   0.1 ( 1 )                           0.1 ( 1 )                             0.2 
Other business and commerce:                                                                                                                                                                                                                  
Reduced rates of tax on dividends and long-term capital gains                                                                                                                                      92.2  94.5 101.7  99.6  50.2         438.1 
Exclusion of capital gains at death                                                                                                                                                                50.9  51.9  53.2  69.7  64.5         290.2 
Carryover basis of capital gains on gifts                                                                                                                                                           5.4   5.5   5.7   7.6  56.1          80.3 
Deferral of gain on non-dealer installment sales                                                                                                                0.6   0.7   0.7   0.7   0.8         0.5   0.5   0.5   0.6   0.6           6.2 
Deferral of gain on like-kind exchanges                                                                                                                         2.0   2.1   2.2   2.4   2.5         0.8   0.8   0.9   0.8   1.0          15.5 
Depreciation of buildings other than rental housing in excess of alternative depreciation system                                                                0.4   0.6   0.8   1.1   1.4         0.4   0.5   0.7   1.0   1.3           8.3 
Depreciation of equipment in excess of the alternative depreciation system                                                                                      5.7  11.0  17.7  23.4  27.7        -2.2   0.1   2.2   4.3   6.1          96.0 
Expensing under section 179 of depreciable business property                                                                                                    0.6   0.6  -0.1  -0.4  -0.2         2.8   2.6   0.1  -0.8  -0.4           4.8 
Amortization of business startup costs                                                                                                                        ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.7   0.7   0.8   0.8   0.9           3.9 
Reduced rates on first $10,000,000 of corporate taxable income                                                                                                  4.3   4.3   4.3   4.3   4.3                                              21.6 
Permanent exemption from imputed interest rules                                                                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.4   0.4   0.4   0.4   0.5           2.1 
Expensing of magazine circulation expenditures                                                                                                                ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Special rules for magazine, paperback book, and record returns                                                                                                ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Completed contract rules                                                                                                                                        0.3   0.3   0.4   0.4   0.5       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           1.9 
Cash accounting, other than agriculture                                                                                                                       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.8   0.8   0.8   0.9   0.9           4.2 
Exclusion of interest on State and local government small-issue qualified private activity bonds                                                                0.1   0.1   0.1   0.1   0.1         0.3   0.3   0.3   0.4   0.4           2.3 
Exception from net operating loss limitations for corporations in bankruptcy proceedings                                                                        0.6   0.6   0.6   0.6   0.6                                               3.0 
Tax credit for employer-paid FICA taxes on tips                                                                                                                 0.2   0.2   0.2   0.2   0.3         0.3   0.4   0.4   0.4   0.5           3.1 
Deduction of certain film and television production costs                                                                                                       0.1   0.1   0.1 ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.3 
Production activity deduction                                                                                                                                   2.7   3.9   5.5   5.9   7.4         0.9   1.3   1.8   2.0   2.6          34.0 
Exclusion of income from discharge of indebtedness Tax credit for the cost of carrying tax-paid distilled spirits in wholesale inventories                    ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )                                               0.1 
Partial expensing of Gulf Opportunity Zone clean-up costs                                                                                                     ( 1 ) ( 1 ) ( 1 ) ( 3 ) ( 3 )       ( 1 ) ( 1 ) ( 1 ) ( 3 ) ( 3 )           0.1 
Additional first-year depreciation for Gulf Opportunity Zone property                                                                                           0.9   0.9   0.4  -0.1  -0.2         0.4   0.4   0.2 ( 3 )  -0.1           2.9 
Ten-year carryback period for casualty losses of public utility property attributable to Hurricane Katrina                                                      0.2 ( 1 ) ( 3 ) ( 3 ) ( 3 )                                               0.2 
Five-year carryback period for casualty losses of public utility property attributable to Hurricane Katrina                                                     0.1 ( 1 ) ( 3 ) ( 3 ) ( 3 )                                               0.1 
Five-year carryback period for losses attributable to various expenses related to Hurricane Katrina                                                             1.0   0.3  -0.1  -0.2  -0.2                                               0.9 
Tax credit for employee retention for employees affected by Hurricanes Katrina, Rita, and Wilma                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 )                 0.2 
Transportation                                                                                                                                                                                                                         
Exclusion of interest on State and local government qualified private activity bonds for highway projects and rail-truck transfer facilities                  ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Provide a 50 percent tax credit for certain expenditures for maintaining railroad tracks                                                                        0.1   0.1   0.1   0.1 ( 1 )                                               0.4 
Deferral of tax on capital construction funds of shipping companies                                                                                             0.1   0.1   0.1   0.1   0.1                                               0.4 
Exclusion of employer-paid transportation benefits                                                                                                                                                  4.2   4.3   4.4   4.5   4.7          22.1 
Community and Regional Development                                                                                                                                                                                                     
New York City Liberty Zone tax incentives                                                                                                                       0.4   0.2   0.1   0.0  -0.1        -0.1   0.2   0.1   0.2   0.1           1.0 
Empowerment zone tax incentives                                                                                                                                 0.3   0.4   0.4   0.4   0.2         0.4   0.4   0.4   0.5   0.3           3.7 
Renewal community tax incentives                                                                                                                                0.2   0.2   0.2   0.2   0.2         0.3   0.4   0.4   0.4   0.3           2.9 
New markets tax credit                                                                                                                                          0.2   0.3   0.4   0.3   0.3         0.3   0.4   0.5   0.5   0.4           3.7 
Expensing of environmental remediation costs (Brownfields)                                                                                                    ( 1 ) ( 3 ) ( 3 ) ( 3 ) ( 3 )       ( 1 ) ( 3 ) ( 3 ) ( 3 ) ( 3 )          -0.2 
Exclusion of interest on State and local qualified private activity bonds for green buildings and sustainable design projects                                 ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Exclusion of interest on State and local government qualified private activity bonds for private airports, docks, and mass-commuting facilities                 0.3   0.3   0.3   0.3   0.4         0.7   0.8   0.8   0.9   0.9           5.8 
Education, Training, Employment, and Social Services                                                                                                                                                                                   
Education and training:                                                                                                                                                                                                                       
Tax credits for tuition for post-secondary education                                                                                                                                                4.9   5.2   5.1   5.0   5.0          25.2 
Deduction for interest on student loans                                                                                                                                                             0.8   0.9   0.9   0.9   1.0           4.5 
Exclusion of earnings of Coverdell education savings accounts                                                                                                                                       0.1   0.1   0.1   0.2   0.2           0.7 
Exclusion of interest on educational savings bonds                                                                                                                                                ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Exclusion of tax on earnings of qualified tuition programs                                                                                                                                          0.7   0.8   0.9   1.0   1.0           4.3 
Exclusion of scholarship and fellowship income                                                                                                                                                      1.5   1.6   1.7   1.8   1.9           8.5 
Exclusion of income attributable to the discharge of certain student loan debt and NHSC Educational Loan repayments                                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Exclusion of employer-provided education assistance benefits                                                                                                                                        0.8   0.9   0.9   0.9   0.9           4.4 
Parental personal exemption for students age 19 to 23                                                                                                                                               0.5   0.2   0.2   0.1 ( 1 )           1.0 
Exclusion of interest on State and local government qualified private activity bonds for student loans                                                          0.1   0.1   0.1   0.1   0.1         0.3   0.3   0.3   0.4   0.4           2.3 
Exclusion of interest on State and local government qualified private activity bonds for private nonprofit and qualified public educational facilities          0.4   0.5   0.5   0.5   0.5         1.1   1.2   1.2   1.3   1.3           8.4 
Tax credit for holders of qualified zone academy bonds                                                                                                          0.1   0.1   0.1   0.1   0.1                                               0.5 
Deduction for charitable contributions to educational institutions                                                                                              0.7   0.7   0.7   0.8   0.8         5.3   5.9   6.3   6.8   7.1          35.1 
Employment:                                                                                                                                                                                                                                   
Exclusion of employee meals and lodging (other than military)                                                                                                                                       0.9   0.9   0.9   1.0   1.0           4.9 
Exclusion of benefits provided under cafeteria plans 4                                                                                                                                             27.9  30.6  33.4  36.6  40.0         168.5 
Exclusion of housing allowances for ministers                                                                                                                                                       0.5   0.5   0.5   0.6   0.6           2.7 
Exclusion of miscellaneous fringe benefits                                                                                                                                                          6.6   6.8   7.0   7.2   7.7          35.2 
Exclusion of employee awards                                                                                                                                                                        0.2   0.2   0.2   0.2   0.2           0.9 
Exclusion of income earned by voluntary employees' beneficiary associations                                                                                                                         3.3   3.4   3.5   3.7   3.8          17.6 
Special tax provisions for employee stock ownership plans (ESOPs)                                                                                               0.8   0.9   0.9   1.0   1.1         0.3   0.3   0.3   0.3   0.3           6.2 
Work opportunity tax credit                                                                                                                                     0.2   0.1   0.1 ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.8 
Welfare-to-work tax credit                                                                                                                                    ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 )                 0.2 
Deferral of taxation on spread on acquisition of stock under incentive stock option plans and employee stock purchase plans 5                                                                       0.4   0.4   0.4   0.2   0.1           1.5 
Social services:                                                                                                                                                                                                                              
Tax credit for children under age 17 6                                                                                                                                                             46.0  45.9  46.1  46.0  46.0         230.0 
Tax credit for child and dependent care and exclusion of employer-provided child care                                                                                                               3.1   2.7   2.7   2.6   2.5          13.5 
Tax credit for employer-provided dependent care                                                                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.2 
Exclusion of certain foster care payments                                                                                                                                                           0.6   0.6   0.7   0.7   0.8           3.4 
Adoption credit and employee adoption benefits exclusion                                                                                                                                            0.4   0.5   0.5   0.5   0.5           2.4 
Deduction for charitable contributions, other than for education and health                                                                                     1.7   1.7   1.7   1.8   1.8        29.1  31.9  34.2  36.8  38.4         179.1 
Tax credit for disabled access expenditures                                                                                                                   ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )         0.1   0.1   0.1   0.1   0.1           0.4 
Health                                                                                                                                                                                                                                 
Exclusion of employer contributions for health care, health insurance premiums, and long-term care insurance premiums 8                                                                            90.6  99.7 107.0 114.5 122.2         534.0 
Exclusion of medical care and TRICARE medical insurance for military dependents, retirees, and retiree dependents                                                                                   1.9   2.0   2.1   2.3   2.5          10.9 
Deduction for health insurance premiums and long-term care insurance premiums by the self-employed                                                                                                  3.8   4.2   4.5   4.9   5.2          22.6 
Deduction for medical expenses and long-term care expenses                                                                                                                                          7.3   8.2   9.5  10.7  12.1          47.8 
Exclusion of workers' compensation benefits (medical benefits)                                                                                                                                      6.5   6.9   7.4   8.0   8.5          37.3 
Health savings accounts                                                                                                                                                                             0.1   0.3   0.6   0.9   1.2           3.2 
Exclusion of interest on State and local government qualified private activity  bonds for private nonprofit hospital facilities                                 0.6   0.7   0.7   0.8   0.8         1.7   1.8   1.9   2.0   2.1          13.1 
Deduction for charitable contributions to health organizations                                                                                                  0.8   0.8   0.9   0.9   0.9         3.7   4.0   4.3   4.7   4.8          25.8 
Tax credit for orphan drug research                                                                                                                             0.2   0.3   0.3   0.3   0.3                                               1.4 
Tax credit for purchase of health insurance by certain displaced persons                                                                                                                            0.2   0.2   0.2   0.2   0.3           1.2 
Medicare                                                                                                                                                                                                                               
Exclusion of untaxed Medicare benefits:                                                                                                                                                                                                       
Hospital insurance (Part A)                                                                                                                                                                        18.5  20.7  22.5  24.5  26.7         112.9 
Supplementary medical insurance (Part B)                                                                                                                                                           12.5  14.2  15.4  16.7  18.1          76.9 
Prescription drug insurance (Part D)                                                                                                                                                                3.4   6.2   7.5   8.3   9.5          34.9 
Exclusion of certain subsidies to employers who maintain prescription drug plans for Medicare enrollees                                                         0.7   1.2   1.4   1.5   1.6                                               6.3 
Income Security                                                                                                                                                                                                                        
Exclusion of workers' compensation benefits (disability and survivors payments)                                                                                                                     2.5   2.6   2.7   2.7   2.8          13.2 
Exclusion of damages on account of personal physical injuries or physical sickness                                                                                                                  1.4   1.5   1.5   1.5   1.5           7.4 
Exclusion of special benefits for disabled coal miners                                                                                                                                                                                    0.0 
Exclusion of cash public assistance benefits                                                                                                                                                        3.4   3.6   3.7   3.9   4.0          18.6 
Net exclusion of pension contributions and earnings:                                                                                                                                                                                          
Employer plans                                                                                                                                                                                    104.1 110.2 115.2 120.8 126.7         577.1 
Individual retirement plans                                                                                                                                                                        11.2  14.0  15.5  16.9  18.4          76.0 
Plans covering partners and sole proprietors (sometimes referred to as Keogh plans)                                                                                                                 9.4  10.3  10.8  11.3  11.6          53.4 
Tax credit for certain individuals for elective deferrals and IRA contributions                                                                                                                     0.9   0.6 ( 1 )                       1.5 
Tax credit for new retirement plan expenses of small businesses                                                                                               ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Exclusion of other employee benefits:                                                                                                                                                                                                         
Premiums on group term life insurance                                                                                                                                                               2.5   2.6   2.6   2.7   2.7          13.1 
Premiums on accident and disability insurance                                                                                                                                                       2.6   2.8   2.9   3.0   3.1          14.4 
Additional standard deduction for the blind and the elderly                                                                                                                                         1.6   1.6   1.7   1.7   1.8           8.4 
Tax credit for the elderly and disabled                                                                                                                                                           ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.1 
Deduction for casualty and theft losses                                                                                                                                                             0.7   0.8   0.3   0.3   0.3           2.4 
Earned income credit (EIC)                                                                                                                                                                         42.1  42.8  43.5  44.5  45.4         218.3 
Exclusion of survivor annuities paid to families of exclusion of cancellation of indebtedness income of Hurricane Katrina victims                                                                   0.2   0.1                             0.3 
Social Security and Railroad Retirement                                                                                                                                                                                                
Exclusion of untaxed social security and railroad retirement benefits                                                                                                                              23.1  24.1  24.8  25.9  27.2         125.1 
Veterans' Benefits and Services                                                                                                                                                                                                        
Exclusion of veterans' disability compensation                                                                                                                                                      3.6   3.8   3.9   4.0   4.0          19.2 
Exclusion of veterans' pensions                                                                                                                                                                     0.1   0.1   0.1   0.1   0.1           0.6 
Exclusion of veterans' readjustment benefits                                                                                                                                                        0.2   0.3   0.3   0.3   0.3           1.3 
Exclusion of interest on State and local government qualified private activity bonds for veterans' housing                                                    ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )       ( 1 ) ( 1 ) ( 1 ) ( 1 ) ( 1 )           0.3 
General Purpose Fiscal Assistance                                                                                                                                                                                                      
Exclusion of interest on public purpose State and local government bonds                                                                                        7.3   7.8   8.2   8.6   9.0        18.7  20.1  21.1  22.1  23.1         146.0 
Deduction of nonbusiness State and local government income, sales taxes and personal property taxes 9                                                                                              36.8  27.3  27.3  28.1  28.9         148.5 
Tax credit for Puerto Rico and possession income, and Puerto Rico economic activity                                                                             0.3                                                                       0.3 
Interest                                                                                                                                                                                                                               
Deferral of interest on savings bonds                                                                                                                                                               1.1   1.1   1.2   1.2   1.2           5.8 
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TABLE 6- FISCAL YEAR 2007 BUDGET RESOLUTION TOTAL SPENDING AND REVENUES
[In billions of dollars]
----------------------------------------------------------------------------------------------------------------------------------
Fiscal year                                                     2006      2007      2008      2009      2010      2011  2007-2011 
----------------------------------------------------------------------------------------------------------------------------------
Summary                                                                                                                    
Total Spending:                                                                                                                   
BA                                                         2,710.142 2,732.057 2,795.823 2,908.515 3,027.377 3,169.654 14,633.426 
OT                                                         2,675.458 2,770.533 2,825.088 2,914.163 3,021.891 3,157.078 14,688.753 
On-Budget:                                                                                                                        
BA                                                         2,279.621 2,283.168 2,332.477 2,425.877 2,526.722 2,649.340 12,217.584 
OT                                                         2,247.249 2,323.835 2,364.246 2,434.492 2,524.225 2,640.257 12,287.055 
Off-Budget:                                                                                                                       
BA                                                           430.521   448.889   463.346   482.638   500.655   520.314  2,415.842 
OT                                                           428.209   446.698   460.842   479.671   497.666   516.821  2,401.698 
Revenues:                                                                                                                         
Total                                                      2,303.124 2,422.395 2,589.995 2,722.722 2,869.012 2,993.470 13,597.594 
On-Budget                                                  1,694.716 1,780.666 1,913.598 2,011.187 2,122.195 2,212.263 10,039.909 
Off-Budget                                                   608.408   641.729   676.397   711.535   746.817   781.207  3,557.685 
Surplus/Deficit (-):                                                                                                              
Total                                                       -372.334  -348.138  -235.093  -191.441  -152.879  -163.608 -1,091.159 
On-Budget                                                   -552.533  -543.169  -450.648  -423.305  -402.030  -427.994 -2,247.146 
Off-Budget                                                   180.199   195.031   215.555   231.864   249.151   264.386  1,155.987 
Debt Subject to Limit (end of year)                            8,527     9,180     9,741    10,272    10,778    11,304         na 
Debt Held by the Public (end of year)                          4,967     5,326     5,574     5,778     5,943     6,118         na 
By Function                                                                                                                
National Defense (050):                                                                                                           
BA                                                           560.521   512.901   484.661   504.753   514.858   525.781  2,542.954 
OT                                                           525.513   534.858   505.516   505.874   512.573   524.894  2,583.715 
International Affairs (150):                                                                                                      
BA                                                            31.770    31.216    34.206    34.178    33.869    34.293    167.762 
OT                                                            34.183    34.270    33.410    33.275    33.093    32.717    166.765 
General Science, Space, and Technology (250):                                                                                     
BA                                                            24.966    25.938    27.146    28.193    29.410    30.689    141.376 
OT                                                            24.068    25.108    26.083    27.135    28.263    29.483    136.072 
Energy (270):                                                                                                                     
BA                                                             1.829     2.262     2.688     2.317     2.190     2.094     11.551 
OT                                                             2.030     0.915     0.703     0.913     0.867     0.711      4.109 
Natural Resources and Environment (300):                                                                                          
BA                                                            35.187    29.650    28.833    29.238    28.687    28.595    145.003 
OT                                                            32.557    33.038    30.756    30.285    29.724    29.313    153.116 
Agriculture (350):                                                                                                                
BA                                                            28.258    27.356    25.205    24.512    23.370    23.011    123.454 
OT                                                            26.489    26.782    24.564    23.829    22.560    22.281    120.016 
Commerce and Housing Credit (370):                                                                                                
BA                                                            13.136    16.018    11.178    11.978    13.162     7.666     60.002 
OT                                                             6.509     7.549     5.997     6.687     4.957     1.190     26.380 
On-Budget:                                                                                                                        
BA                                                            14.536    16.518    13.178    13.278    17.062    11.866     71.902 
OT                                                             7.909     8.049     7.997     7.987     8.857     5.390     38.280 
Off-Budget:                                                                                                                       
BA                                                            -1.400    -0.500    -2.000    -1.300    -3.900    -4.200    -11.900 
OT                                                            -1.400    -0.500    -2.000    -1.300    -3.900    -4.200    -11.900 
Transportation (400):                                                                                                             
BA                                                            74.884    78.258    81.283    72.878    72.926    73.477    378.822 
OT                                                            70.892    75.774    78.557    78.329    77.828    77.833    388.321 
Community and Regional Development (450):                                                                                         
BA                                                            38.334    15.942    12.917    12.981    12.988    13.218     68.046 
OT                                                            59.905    31.345    25.443    21.661    17.777    13.680    109.906 
Education, Training, Employment and Social Services (500):                                                                        
BA                                                           112.591    84.849    84.140    83.989    83.393    83.343    419.714 
OT                                                           106.441    87.530    85.316    83.273    82.575    82.597    421.291 
Health (550):                                                                                                                     
BA                                                           267.375   275.750   289.867   310.193   326.949   348.509  1,551.268 
OT                                                           264.431   274.299   290.959   308.548   326.707   347.074  1,547.587 
Medicare (570):                                                                                                                   
BA                                                           336.887   382.803   413.350   443.331   472.962   523.267  2,235.713 
OT                                                           331.524   388.276   413.417   443.022   473.238   523.305  2,241.258 
Income Security (600):                                                                                                            
BA                                                           346.370   356.761   371.174   381.732   391.682   406.687  1,908.036 
OT                                                           356.896   362.086   374.267   384.278   393.209   406.960  1,920.800 
Social Security (650):                                                                                                            
BA                                                           556.941   585.523   613.755   646.018   681.452   718.925  3,245.673 
OT                                                           554.629   583.332   611.251   643.051   678.463   715.432  3,231.529 
On-Budget:                                                                                                                        
BA                                                            14.820    16.922    18.814    20.694    22.866    26.480    105.776 
OT                                                            14.820    16.922    18.814    20.694    22.866    26.480    105.776 
Off-Budget:                                                                                                                       
BA                                                           542.121   568.601   594.941   625.324   658.586   692.445  3,139.897 
OT                                                           539.809   566.410   592.437   622.357   655.597   688.952  3,125.753 
Veterans Benefits and Services (700):                                                                                             
BA                                                            71.991    74.627    76.925    77.814    78.232    82.398    389.996 
OT                                                            70.057    73.944    77.200    77.982    78.264    82.249    389.639 
Administration of Justice (750):                                                                                                  
BA                                                            40.709    42.795    42.908    43.454    43.816    44.862    217.835 
OT                                                            40.782    43.621    43.578    43.716    43.903    44.492    219.310 
General Government (800):                                                                                                         
BA                                                            18.705    18.981    18.332    18.365    18.250    18.479     92.407 
OT                                                            18.864    18.873    18.318    18.099    18.020    18.213     91.523 
Net Interest (900):                                                                                                               
BA                                                           218.228   247.083   266.904   278.209   288.068   296.913  1,377.177 
OT                                                           218.228   247.083   266.904   278.209   288.068   296.913  1,377.177 
On-Budget:                                                                                                                        
BA                                                           317.028   354.079   383.499   405.709   427.371   449.114  2,019.772 
OT                                                           317.028   354.079   383.499   405.709   427.371   449.114  2,019.772 
Off-Budget:                                                                                                                       
BA                                                           -98.800  -106.996  -116.595  -127.500  -139.303  -152.201   -642.595 
OT                                                           -98.800  -106.996  -116.595  -127.500  -139.303  -152.201   -642.595 
Allowances (920):                                                                                                                 
BA                                                                       4.145    -7.922    -7.252    -7.384    -7.539    -25.952 
OT                                                                       3.493    -5.752    -5.918    -6.882    -7.282    -22.341 
Undistributed Offsetting Receipts (950):                                                                                          
BA                                                           -68.540   -80.801   -81.727   -88.366   -81.503   -85.014   -417.411 
OT                                                           -68.540   -81.643   -81.399   -88.085   -81.316   -84.977   -417.420 
On-Budget:                                                                                                                        
BA                                                           -57.140   -68.585   -68.727   -74.480   -66.775   -69.284   -347.851 
OT                                                           -57.140   -69.427   -68.399   -74.199   -66.588   -69.247   -347.860 
Off-Budget:                                                                                                                       
BA                                                           -11.400   -12.216   -13.000   -13.886   -14.728   -15.730    -69.560 
OT                                                           -11.400   -12.216   -13.000   -13.886   -14.728   -15.730    -69.560 
----------------------------------------------------------------------------------------------------------------------------------

TABLE 7- FISCAL YEAR 2007 BUDGET RESOLUTION DISCRETIONARY SPENDING
[In billions of dollars]
-------------------------------------------------------------------------------------------------------------------------
Fiscal year                                                     2006      2007    2008    2009    2010    2011 2007-2011 
-------------------------------------------------------------------------------------------------------------------------
Summary                                                                                                           
Total Spending:                                                                                                          
BA                                                           992.126   929.534 891.172 911.987 921.460 933.433 4,587.586 
OT                                                         1,024.931 1,037.635 993.126 981.693 981.983 986.292 4,980.729 
Defense:                                                                                                                 
BA                                                           557.572   510.170 482.116 502.218 512.263 523.117 2,529.884 
OT                                                           522.574   532.150 502.954 503.329 509.967 522.220 2,570.620 
Nondefense:                                                                                                              
BA                                                           434.554   419.364 409.056 409.769 409.197 410.316 2,057.702 
OT                                                           502.357   505.485 490.172 478.364 472.016 464.072 2,410.109 
By Function                                                                                                       
National Defense (050):                                                                                                  
BA                                                           557.572   510.170 482.116 502.218 512.263 523.117 2,529.884 
OT                                                           522.574   532.150 502.954 503.329 509.967 522.220 2,570.620 
International Affairs (150):                                                                                             
BA                                                            35.664    32.970  35.034  34.889  34.503  34.834   172.230 
OT                                                            38.596    37.064  36.064  35.852  35.656  35.252   179.888 
General Science, Space, and Technology (250):                                                                            
BA                                                            24.836    25.824  27.027  28.074  29.290  30.568   140.783 
OT                                                            24.001    25.035  25.986  27.028  28.154  29.367   135.570 
Energy (270):                                                                                                            
BA                                                             3.845     3.831   4.137   3.736   3.652   3.632    18.988 
OT                                                             3.979     3.902   3.888   3.878   3.777   3.698    19.143 
Natural Resources and Environment (300):                                                                                 
BA                                                            35.323    28.173  27.765  27.732  27.377  27.710   138.757 
OT                                                            33.462    32.619  30.135  29.026  28.377  28.229   148.386 
Agriculture (350):                                                                                                       
BA                                                             6.051     5.695   5.563   5.562   5.521   5.606    27.947 
OT                                                             6.035     5.943   5.638   5.587   5.510   5.556    28.234 
Commerce and Housing Credit (370):                                                                                       
BA                                                             1.992     3.131   2.591   3.260   7.128   1.804    17.914 
OT                                                             2.023     3.539   2.868   3.123   6.075   2.855    18.460 
On-budget:                                                                                                               
BA                                                             1.992     3.131   2.591   3.260   7.128   1.804    17.914 
OT                                                             2.023     3.539   2.868   3.123   6.075   2.855    18.460 
Off-budget:                                                                                                              
BA                                                                                                                       
OT                                                                                                                       
Transportation (400):                                                                                                    
BA                                                            27.793    22.915  23.903  24.197  24.206  24.701   119.922 
OT                                                            70.042    73.808  76.178  75.996  75.569  75.561   377.112 
Community and Regional Development (450):                                                                                
BA                                                            17.242    13.048  13.016  13.112  13.144  13.399    65.719 
OT                                                            38.613    28.692  25.741  22.056  18.328  14.037   108.854 
Education, Training, Employment and Social Services (500):                                                               
BA                                                            79.972    74.688  73.498  73.120  72.117  72.972   366.395 
OT                                                            80.869    78.121  76.160  73.804  72.738  72.522   373.345 
Health (550):                                                                                                            
BA                                                            54.152    53.000  49.667  51.884  49.400  50.160   254.111 
OT                                                            51.651    53.096  52.143  51.257  50.325  49.966   256.787 
Medicare (570):                                                                                                          
BA                                                             4.912     4.968   4.870   4.844   4.779   4.836    24.297 
OT                                                             4.770     4.924   4.894   4.853   4.794   4.826    24.291 
Income Security (600):                                                                                                   
BA                                                            47.426    47.706  48.082  47.828  47.162  47.717   238.495 
OT                                                            54.693    54.931  54.013  53.032  51.242  50.271   263.489 
Social Security (650):                                                                                                   
BA                                                             4.568     4.799   4.652   4.627   4.561   4.616    23.255 
OT                                                             4.576     4.818   4.658   4.640   4.572   4.613    23.301 
On-budget:                                                                                                               
BA                                                                                                                       
OT                                                                                                                       
Off-budget:                                                                                                              
BA                                                             4.568     4.799   4.652   4.627   4.561   4.616    23.255 
OT                                                             4.576     4.818   4.658   4.640   4.572   4.613    23.301 
Veterans Benefits and Services (700):                                                                                    
BA                                                            34.358    36.861  35.188  34.858  34.222  34.431   175.560 
OT                                                            32.478    36.271  35.537  35.076  34.284  34.285   175.453 
Administration of Justice (750):                                                                                         
BA                                                            39.939    40.651  42.267  42.905  43.362  44.513   213.698 
OT                                                            39.919    42.355  42.462  42.896  43.510  44.200   215.423 
General Government (800):                                                                                                
BA                                                            16.481    16.769  16.406  16.329  16.104  16.302    81.910 
OT                                                            16.650    16.684  16.247  16.114  15.934  16.062    81.041 
Allowances (920):                                                                                                        
BA                                                                       4.335  -4.610  -7.188  -7.331  -7.485   -22.279 
OT                                                                       3.683  -2.440  -5.854  -6.829  -7.228   -18.668 
-------------------------------------------------------------------------------------------------------------------------

TABLE 8- FISCAL YEAR 2007 BUDGET RESOLUTION MANDATORY SPENDING
[In billions of dollars]
----------------------------------------------------------------------------------------------------------------------------------
Fiscal year                                                     2006      2007      2008      2009      2010      2011  2007-2011 
----------------------------------------------------------------------------------------------------------------------------------
Summary                                                                                                                    
Total Spending:                                                                                                                   
BA                                                         1,718.016 1,802.523 1,904.651 1,996.528 2,105.917 2,236.221 10,045.840 
OT                                                         1,650.527 1,732.898 1,831.962 1,932.470 2,039.908 2,170.786  9,708.024 
On-Budget:                                                                                                                        
BA                                                         1,292.063 1,358.433 1,445.957 1,518.517 1,609.823 1,720.523  7,653.253 
OT                                                         1,226.894 1,291.018 1,375.778 1,457.439 1,546.814 1,658.578  7,329.627 
Off-Budget:                                                                                                                       
BA                                                           425.953   444.090   458.694   478.011   496.094   515.698  2,392.587 
OT                                                           423.633   441.880   456.184   475.031   493.094   512.208  2,378.397 
By Function                                                                                                                
National Defense (050):                                                                                                           
BA                                                             2.949     2.731     2.545     2.535     2.595     2.664     13.070 
OT                                                             2.939     2.708     2.562     2.545     2.606     2.674     13.095 
International Affairs (150):                                                                                                      
BA                                                            -3.894    -1.754    -0.828    -0.711    -0.634    -0.541     -4.468 
OT                                                            -4.413    -2.794    -2.654    -2.577    -2.563    -2.535    -13.123 
General Science, Space, and Technology (250):                                                                                     
BA                                                             0.130     0.114     0.119     0.119     0.120     0.121      0.593 
OT                                                             0.067     0.073     0.097     0.107     0.109     0.116      0.502 
Energy (270):                                                                                                                     
BA                                                            -2.016    -1.569    -1.449    -1.419    -1.462    -1.538     -7.437 
OT                                                            -1.949    -2.987    -3.185    -2.965    -2.910    -2.987    -15.034 
Natural Resources and Environment (300):                                                                                          
BA                                                            -0.136     1.477     1.068     1.506     1.310     0.885      6.246 
OT                                                            -0.905     0.419     0.621     1.259     1.347     1.084      4.730 
Agriculture (350):                                                                                                                
BA                                                            22.207    21.661    19.642    18.950    17.849    17.405     95.507 
OT                                                            20.454    20.839    18.926    18.242    17.050    16.725     91.782 
Commerce and Housing Credit (370):                                                                                                
BA                                                            11.144    12.887     8.587     8.718     6.034     5.862     42.088 
OT                                                             4.486     4.010     3.129     3.564    -1.118    -1.665      7.920 
On-budget:                                                                                                                        
BA                                                            12.544    13.387    10.587    10.018     9.934    10.062     53.988 
OT                                                             5.886     4.510     5.129     4.864     2.782     2.535     19.820 
Off-budget:                                                                                                                       
BA                                                            -1.400    -0.500    -2.000    -1.300    -3.900    -4.200    -11.900 
OT                                                            -1.400    -0.500    -2.000    -1.300    -3.900    -4.200    -11.900 
Transportation (400):                                                                                                             
BA                                                            47.091    55.343    57.380    48.681    48.720    48.776    258.900 
OT                                                             0.850     1.966     2.379     2.333     2.259     2.272     11.209 
Community and Regional Development (450):                                                                                         
BA                                                            21.092     2.894    -0.099    -0.131    -0.156    -0.181      2.327 
OT                                                            21.292     2.653    -0.298    -0.395    -0.551    -0.357      1.052 
Education, Training, Employment and Social Services (500):                                                                        
BA                                                            32.619    10.161    10.642    10.869    11.276    10.371     53.319 
OT                                                            25.572     9.409     9.156     9.469     9.837    10.075     47.946 
Health (550):                                                                                                                     
BA                                                           213.223   222.750   240.200   258.309   277.549   298.349  1,297.157 
OT                                                           212.780   221.203   238.816   257.291   276.382   297.108  1,290.800 
Medicare (570):                                                                                                                   
BA                                                           331.975   377.835   408.480   438.487   468.183   518.431  2,211.416 
OT                                                           326.754   383.352   408.523   438.169   468.444   518.479  2,216.967 
Income Security (600):                                                                                                            
BA                                                           298.944   309.055   323.092   333.904   344.520   358.970  1,669.541 
OT                                                           302.203   307.155   320.254   331.246   341.967   356.689  1,657.311 
Social Security (650):                                                                                                            
BA                                                           552.373   580.724   609.103   641.391   676.891   714.309  3,222.418 
OT                                                           550.053   578.514   606.593   638.411   673.891   710.819  3,208.228 
On-budget:                                                                                                                        
BA                                                            14.820    16.922    18.814    20.694    22.866    26.480    105.776 
OT                                                            14.820    16.922    18.814    20.694    22.866    26.480    105.776 
Off-budget:                                                                                                                       
BA                                                           537.553   563.802   590.289   620.697   654.025   687.829  3,116.642 
OT                                                           535.233   561.592   587.779   617.717   651.025   684.339  3,102.452 
Veterans Benefits and Services (700):                                                                                             
BA                                                            37.633    37.766    41.737    42.956    44.010    47.967    214.436 
OT                                                            37.579    37.673    41.663    42.906    43.980    47.964    214.186 
Administration of Justice (750):                                                                                                  
BA                                                             0.770     2.144     0.641     0.549     0.454     0.349      4.137 
OT                                                             0.863     1.266     1.116     0.820     0.393     0.292      3.887 
General Government (800):                                                                                                         
BA                                                             2.224     2.212     1.926     2.036     2.146     2.177     10.497 
OT                                                             2.214     2.189     2.071     1.985     2.086     2.151     10.482 
Net Interest (900):                                                                                                               
BA                                                           218.228   247.083   266.904   278.209   288.068   296.913  1,377.177 
OT                                                           218.228   247.083   266.904   278.209   288.068   296.913  1,377.177 
On-budget:                                                                                                                        
BA                                                           317.028   354.079   383.499   405.709   427.371   449.114  2,019.772 
OT                                                           317.028   354.079   383.499   405.709   427.371   449.114  2,019.772 
Off-budget:                                                                                                                       
BA                                                           -98.800  -106.996  -116.595  -127.500  -139.303  -152.201   -642.595 
OT                                                           -98.800  -106.996  -116.595  -127.500  -139.303  -152.201   -642.595 
Allowances (920):                                                                                                                 
BA                                                                      -0.190    -3.312    -0.064    -0.053    -0.054     -3.673 
OT                                                                      -0.190    -3.312    -0.064    -0.053    -0.054     -3.673 
Undistributed Offsetting Receipts (950):                                                                                          
BA                                                           -68.540   -80.801   -81.727   -88.366   -81.503   -85.014   -417.411 
OT                                                           -68.540   -81.643   -81.399   -88.085   -81.316   -84.977   -417.420 
On-budget:                                                                                                                        
BA                                                           -57.140   -68.585   -68.727   -74.480   -66.775   -69.284   -347.851 
OT                                                           -57.140   -69.427   -68.399   -74.199   -66.588   -69.247   -347.860 
Off-budget:                                                                                                                       
BA                                                           -11.400   -12.216   -13.000   -13.886   -14.728   -15.730    -69.560 
OT                                                           -11.400   -12.216   -13.000   -13.886   -14.728   -15.730    -69.560 
----------------------------------------------------------------------------------------------------------------------------------

TABLE 9- FISCAL YEAR 2007 BUDGET RESOLUTION MINUS THE PRESIDENT'S REQUEST
[In billions of dollars]
-----------------------------------------------------------------------------------------------------------------
Fiscal year                                                  2006    2007   2008   2009   2010    2011 2007-2011 
-----------------------------------------------------------------------------------------------------------------
Summary                                                                                                   
Total Spending:                                                                                                  
BA                                                         -0.512   6.352 -0.569   3.81  1.146 -13.785    -3.046 
OT                                                          0.312   4.843  4.654  8.383  4.988 -10.142    12.726 
On-Budget:                                                                                                       
BA                                                         -0.512   9.211  2.459  7.447  5.436   7.493    32.046 
OT                                                          0.312   7.702  7.682  12.02  9.278  11.136    47.818 
Off-Budget:                                                                                                      
BA                                                              0  -2.859 -3.028 -3.637  -4.29 -21.278   -35.092 
OT                                                              0  -2.859 -3.028 -3.637  -4.29 -21.278   -35.092 
Revenues:                                                                                                        
Total                                                      -0.907  -8.777  5.376 10.587 17.201  29.794    54.181 
On-Budget                                                  -0.907  -8.689  5.442 10.832 17.723  30.609    55.917 
Off-Budget                                                      0  -0.088 -0.066 -0.245 -0.522  -0.815    -1.736 
Surplus/Deficit (-):                                                                                             
Total                                                      -1.219  -13.62  0.722  2.204 12.213  39.936    41.455 
On-Budget                                                  -1.219 -16.391  -2.24 -1.188  8.445  19.473     8.099 
Off-Budget                                                      0   2.771  2.962  3.392  3.768  20.463    33.356 
By Function                                                                                               
National Defense (050):                                                                                          
BA                                                         -0.623  -0.019 -0.035 -0.027 -0.005   -0.01    -0.096 
OT                                                         -0.442  -1.028  0.335  0.332  0.038   0.024    -0.299 
International Affairs (150):                                                                                     
BA                                                         -0.166  -2.214 -2.214 -2.239 -2.269  -2.284    -11.22 
OT                                                          -0.01  -0.361 -0.734 -1.213 -1.473  -1.614    -5.395 
General Science, Space, and Technology (250):                                                                    
BA                                                           0.03    -0.3   -0.3   -0.3   -0.3    -0.3      -1.5 
OT                                                          0.009  -0.051 -0.196  -0.26 -0.262  -0.262    -1.031 
Energy (270):                                                                                                    
BA                                                              0    0.05   0.05   0.05   0.05    0.05      0.25 
OT                                                              0    0.01   0.03   0.05   0.05    0.05      0.19 
Natural Resources and Environment (300):                                                                         
BA                                                         -0.001  -0.002  0.121  0.125  0.103   0.104     0.451 
OT                                                          0.024   0.047  0.059  0.091  0.102   0.142     0.441 
Agriculture (350):                                                                                               
BA                                                              0   0.095  0.841  0.986  0.889   0.807     3.618 
OT                                                              0   0.095  0.719  0.971  0.886   0.804     3.475 
Commerce and Housing Credit (370):                                                                               
BA                                                              0  -2.047 -2.076 -2.101 -2.124  -2.144   -10.492 
OT                                                         -0.029  -3.361 -3.463 -3.547 -3.628  -3.707   -17.706 
On-budget:                                                                                                       
BA                                                              0   1.024  1.307  1.476  1.761    2.09     7.658 
OT                                                         -0.029   -0.29  -0.08   0.03  0.257   0.527     0.444 
Off-budget:                                                                                                      
BA                                                              0  -3.071 -3.383 -3.577 -3.885  -4.234    -18.15 
OT                                                              0  -3.071 -3.383 -3.577 -3.885  -4.234    -18.15 
Transportation (400):                                                                                            
BA                                                          0.026  -0.132 -0.132 -0.132 -0.132  -0.132     -0.66 
OT                                                          0.003       0 -0.005 -0.007 -0.009  -0.009     -0.03 
Community and Regional Development (450):                                                                        
BA                                                          0.028   1.185  0.995  0.965   0.99   0.965       5.1 
OT                                                          0.358   0.063  0.082  0.568  0.632   0.787     2.132 
Education, Training, Employment and Social Services (500):                                                       
BA                                                          -0.02  -0.089 -0.122 -0.142 -0.152  -0.167    -0.672 
OT                                                          -0.02  -0.057 -0.089 -0.123 -0.133  -0.145    -0.547 
Health (550):                                                                                                    
BA                                                              0  -1.535  -2.74  -3.06 -4.069  -4.608   -16.012 
OT                                                              0   -1.53 -2.338 -2.987  -3.54   -4.37   -14.765 
Medicare (570):                                                                                                  
BA                                                              0    2.63   5.37   7.66   9.19   12.19     37.04 
OT                                                              0    2.63   5.37   7.66   9.19   12.19     37.04 
Income Security (600):                                                                                           
BA                                                          0.798  -1.506 -0.054 -0.356 -0.234  -0.054    -2.204 
OT                                                          0.707  -0.881  3.418  3.492   3.64   3.994    13.663 
Social Security (650):                                                                                           
BA                                                              0   0.208   0.35  -0.06 -0.402 -16.843   -16.747 
OT                                                              0   0.208   0.35  -0.06 -0.402 -16.843   -16.747 
On-budget:                                                                                                       
BA                                                              0       0      0      0      0       0         0 
OT                                                              0       0      0      0      0       0         0 
Off-budget:                                                                                                      
BA                                                              0   0.208   0.35  -0.06 -0.402 -16.843   -16.747 
OT                                                              0   0.208   0.35  -0.06 -0.402 -16.843   -16.747 
Veterans Benefits and Services (700):                                                                            
BA                                                          -0.05   0.673  0.795  0.795  0.795   0.795     3.853 
OT                                                          0.214    0.89  0.737  0.664  0.685   0.712     3.688 
Administration of Justice (750):                                                                                 
BA                                                          0.002   0.904  0.909  0.909  0.909    0.91     4.541 
OT                                                          0.013   0.204  0.467  0.654  0.791    0.91     3.026 
General Government (800):                                                                                        
BA                                                         -0.134  -0.485 -0.749  -3.16 -0.538  -0.979    -5.911 
OT                                                         -0.113  -0.319  -0.68 -3.133 -0.526  -0.977    -5.635 
Net Interest (900):                                                                                              
BA                                                         -0.402   0.911  2.299  1.987  1.549   0.033     6.779 
OT                                                         -0.402   0.911  2.299  1.987  1.549   0.033     6.779 
On-budget:                                                                                                       
BA                                                         -0.402   0.907  2.294  1.987  1.552   0.234     6.974 
OT                                                         -0.402   0.907  2.294  1.987  1.552   0.234     6.974 
Off-budget:                                                                                                      
BA                                                              0   0.004  0.005      0 -0.003  -0.201    -0.195 
OT                                                              0   0.004  0.005      0 -0.003  -0.201    -0.195 
Allowances (920):                                                                                                
BA                                                              0   4.145 -7.922 -7.252 -7.384  -7.539   -25.952 
OT                                                              0   3.493 -5.752 -5.918 -6.882  -7.282   -22.341 
Undistributed Offsetting Receipts (950):                                                                         
BA                                                              0    3.88  4.045  9.162   4.28   5.421    26.788 
OT                                                              0    3.88  4.045  9.162   4.28   5.421    26.788 
On-budget:                                                                                                       
BA                                                              0    3.88  4.045  9.162   4.28   5.421    26.788 
OT                                                              0    3.88  4.045  9.162   4.28   5.421    26.788 
Off-budget:                                                                                                      
BA                                                              0       0      0      0      0       0         0 
OT                                                              0       0      0      0      0       0         0 
-----------------------------------------------------------------------------------------------------------------

TABLE 10- FISCAL YEAR 2007 BUDGET RESOLUTION COMPARED TO 2006: TOTAL SPENDING AND REVENUES
[In billions of dollars]
-------------------------------------------------------------------------------------------------------------
Fiscal year                                                   2007    2008    2009    2010    2011 2007-2011 
-------------------------------------------------------------------------------------------------------------
Summary                                                                                               
Total Spending:                                                                                              
BA                                                          21.915  85.681 198.373 317.235 459.512 1,082.716 
OT                                                          95.075  149.63 238.705 346.433  481.62 1,311.463 
On-Budget:                                                                                                   
BA                                                           3.547  52.856 146.256 247.101 369.719   819.479 
OT                                                          76.586 116.997 187.243 276.976 393.008  1,050.81 
Off-Budget:                                                                                                  
BA                                                          18.368  32.825  52.117  70.134  89.793   263.237 
OT                                                          18.489  32.633  51.462  69.457  88.612   260.653 
Revenues:                                                                                                    
Total                                                      119.271 286.871 419.598 565.888 690.346 2,081.974 
On-Budget                                                    85.95 218.882 316.471 427.479 517.547 1,566.329 
Off-Budget                                                  33.321  67.989 103.127 138.409 172.799   515.645 
Surplus/Deficit (-):                                                                                         
Total                                                       24.196 137.241 180.893 219.455 208.726   770.511 
On-Budget                                                    9.364 101.885 129.228 150.503 124.539   515.519 
Off-Budget                                                  14.832  35.356  51.665  68.952  84.187   254.992 
By Function                                                                                           
National Defense (050):                                                                                      
BA                                                          -47.62  -75.86 -55.768 -45.663  -34.74  -259.651 
OT                                                           9.345 -19.997 -19.639  -12.94  -0.619    -43.85 
International Affairs (150):                                                                                 
BA                                                          -0.554   2.436   2.408   2.099   2.523     8.912 
OT                                                           0.087  -0.773  -0.908   -1.09  -1.466     -4.15 
General Science, Space, and Technology (250):                                                                
BA                                                           0.972    2.18   3.227   4.444   5.723    16.546 
OT                                                            1.04   2.015   3.067   4.195   5.415    15.732 
Energy (270):                                                                                                
BA                                                           0.433   0.859   0.488   0.361   0.265     2.406 
OT                                                          -1.115  -1.327  -1.117  -1.163  -1.319    -6.041 
Natural Resources and Environment (300):                                                                     
BA                                                          -5.537  -6.354  -5.949    -6.5  -6.592   -30.932 
OT                                                           0.481  -1.801  -2.272  -2.833  -3.244    -9.669 
Agriculture (350):                                                                                           
BA                                                          -0.902  -3.053  -3.746  -4.888  -5.247   -17.836 
OT                                                           0.293  -1.925   -2.66  -3.929  -4.208   -12.429 
Commerce and Housing Credit (370):                                                                           
BA                                                           2.882  -1.958  -1.158   0.026   -5.47    -5.678 
OT                                                            1.04  -0.512   0.178  -1.552  -5.319    -6.165 
On-budget:                                                                                                   
BA                                                           1.982  -1.358  -1.258   2.526   -2.67    -0.778 
OT                                                            0.14   0.088   0.078   0.948  -2.519    -1.265 
Off-budget:                                                                                                  
BA                                                             0.9    -0.6     0.1    -2.5    -2.8      -4.9 
OT                                                             0.9    -0.6     0.1    -2.5    -2.8      -4.9 
Transportation (400):                                                                                        
BA                                                           3.374   6.399  -2.006  -1.958  -1.407     4.402 
OT                                                           4.882   7.665   7.437   6.936   6.941    33.861 
Community and Regional Development (450):                                                                    
BA                                                         -22.392 -25.417 -25.353 -25.346 -25.116  -123.624 
OT                                                          -28.56 -34.462 -38.244 -42.128 -46.225  -189.619 
Education, Training, Employment and Social Services (500):                                                   
BA                                                         -27.742 -28.451 -28.602 -29.198 -29.248  -143.241 
OT                                                         -18.911 -21.125 -23.168 -23.866 -23.844  -110.914 
Health (550):                                                                                                
BA                                                           8.375  22.492  42.818  59.574  81.134   214.393 
OT                                                           9.868  26.528  44.117  62.276  82.643   225.432 
Medicare (570):                                                                                              
BA                                                          45.916  76.463 106.444 136.075  186.38   551.278 
OT                                                          56.752  81.893 111.498 141.714 191.781   583.638 
Income Security (600):                                                                                       
BA                                                          10.391  24.804  35.362  45.312  60.317   176.186 
OT                                                            5.19  17.371  27.382  36.313  50.064    136.32 
Social Security (650):                                                                                       
BA                                                          28.582  56.814  89.077 124.511 161.984   460.968 
OT                                                          28.703  56.622  88.422 123.834 160.803   458.384 
On-budget:                                                                                                   
BA                                                           2.102   3.994   5.874   8.046   11.66    31.676 
OT                                                           2.102   3.994   5.874   8.046   11.66    31.676 
Off-budget:                                                                                                  
BA                                                           26.48   52.82  83.203 116.465 150.324   429.292 
OT                                                          26.601  52.628  82.548 115.788 149.143   426.708 
Veterans Benefits and Services (700):                                                                        
BA                                                           2.636   4.934   5.823   6.241  10.407    30.041 
OT                                                           3.887   7.143   7.925   8.207  12.192    39.354 
Administration of Justice (750):                                                                             
BA                                                           2.086   2.199   2.745   3.107   4.153     14.29 
OT                                                           2.839   2.796   2.934   3.121    3.71      15.4 
General Government (800):                                                                                    
BA                                                           0.276  -0.373   -0.34  -0.455  -0.226    -1.118 
OT                                                           0.009  -0.546  -0.765  -0.844  -0.651    -2.797 
Net Interest (900):                                                                                          
BA                                                          28.855  48.676  59.981   69.84  78.685   286.037 
OT                                                          28.855  48.676  59.981   69.84  78.685   286.037 
On-budget:                                                                                                   
BA                                                          37.051  66.471  88.681 110.343 132.086   434.632 
OT                                                          37.051  66.471  88.681 110.343 132.086   434.632 
Off-budget:                                                                                                  
BA                                                          -8.196 -17.795   -28.7 -40.503 -53.401  -148.595 
OT                                                          -8.196 -17.795   -28.7 -40.503 -53.401  -148.595 
Allowances (920):                                                                                            
BA                                                           4.145  -7.922  -7.252  -7.384  -7.539   -25.952 
OT                                                           3.493  -5.752  -5.918  -6.882  -7.282   -22.341 
Undistributed Offsetting Receipts (950):                                                                     
BA                                                         -12.261 -13.187 -19.826 -12.963 -16.474   -74.711 
OT                                                         -13.103 -12.859 -19.545 -12.776 -16.437    -74.72 
On-budget:                                                                                                   
BA                                                         -11.445 -11.587  -17.34  -9.635 -12.144   -62.151 
OT                                                         -12.287 -11.259 -17.059  -9.448 -12.107    -62.16 
Off-budget:                                                                                                  
BA                                                          -0.816    -1.6  -2.486  -3.328   -4.33    -12.56 
OT                                                          -0.816    -1.6  -2.486  -3.328   -4.33    -12.56 
-------------------------------------------------------------------------------------------------------------

TABLE 11- FISCAL YEAR 2007 BUDGET RESOLUTION COMPARED TO 2006: TOTAL SPENDING AND REVENUES
[Percentage change]
-----------------------------------------------------------------------------------------
Fiscal year                                                 2007  2008  2009  2010  2011 
-----------------------------------------------------------------------------------------
Summary                                                                           
Total Spending:                                                                          
BA                                                           0.8   3.2   7.3  11.7    17 
OT                                                           3.6   5.6   8.9  12.9    18 
On-Budget:                                                                               
BA                                                           0.2   2.3   6.4  10.8  16.2 
OT                                                           3.4   5.2   8.3  12.3  17.5 
Off-Budget:                                                                              
BA                                                           4.3   7.6  12.1  16.3  20.9 
OT                                                           4.3   7.6    12  16.2  20.7 
Revenues:                                                                                
Total                                                        5.2  12.5  18.2  24.6    30 
On-Budget                                                    5.1  12.9  18.7  25.2  30.5 
Off-Budget                                                   5.5  11.2    17  22.7  28.4 
Surplus/Deficit (-):                                                                     
Total                                                       -6.5 -36.9 -48.6 -58.9 -56.1 
On-Budget                                                   -1.7 -18.4 -23.4 -27.2 -22.5 
Off-Budget                                                   8.2  19.6  28.7  38.3  46.7 
By Function                                                                       
National Defense (050):                                                                  
BA                                                          -8.5 -13.5  -9.9  -8.1  -6.2 
OT                                                           1.8  -3.8  -3.7  -2.5  -0.1 
International Affairs (150):                                                             
BA                                                          -1.7   7.7   7.6   6.6   7.9 
OT                                                           0.3  -2.3  -2.7  -3.2  -4.3 
General Science, Space, and Technology (250):                                            
BA                                                           3.9   8.7  12.9  17.8  22.9 
OT                                                           4.3   8.4  12.7  17.4  22.5 
Energy (270):                                                                            
BA                                                          23.7    47  26.7  19.7  14.5 
OT                                                         -54.9 -65.4   -55 -57.3   -65 
Natural Resources and Environment (300):                                                 
BA                                                         -15.7 -18.1 -16.9 -18.5 -18.7 
OT                                                           1.5  -5.5    -7  -8.7   -10 
Agriculture (350):                                                                       
BA                                                          -3.2 -10.8 -13.3 -17.3 -18.6 
OT                                                           1.1  -7.3   -10 -14.8 -15.9 
Commerce and Housing Credit (370):                                                       
BA                                                          21.9 -14.9  -8.8   0.2 -41.6 
OT                                                            16  -7.9   2.7 -23.8 -81.7 
On-budget:                                                                               
BA                                                          13.6  -9.3  -8.7  17.4 -18.4 
OT                                                           1.8   1.1     1    12 -31.8 
Off-budget:                                                                              
BA                                                         -64.3  42.9  -7.1 178.6   200 
OT                                                         -64.3  42.9  -7.1 178.6   200 
Transportation (400):                                                                    
BA                                                           4.5   8.5  -2.7  -2.6  -1.9 
OT                                                           6.9  10.8  10.5   9.8   9.8 
Community and Regional Development (450):                                                
BA                                                         -58.4 -66.3 -66.1 -66.1 -65.5 
OT                                                         -47.7 -57.5 -63.8 -70.3 -77.2 
Education, Training, Employment and Social Services (500):                               
BA                                                         -24.6 -25.3 -25.4 -25.9   -26 
OT                                                         -17.8 -19.8 -21.8 -22.4 -22.4 
Health (550):                                                                            
BA                                                           3.1   8.4    16  22.3  30.3 
OT                                                           3.7    10  16.7  23.6  31.3 
Medicare (570):                                                                          
BA                                                          13.6  22.7  31.6  40.4  55.3 
OT                                                          17.1  24.7  33.6  42.7  57.8 
Income Security (600):                                                                   
BA                                                             3   7.2  10.2  13.1  17.4 
OT                                                           1.5   4.9   7.7  10.2    14 
Social Security (650):                                                                   
BA                                                           5.1  10.2    16  22.4  29.1 
OT                                                           5.2  10.2  15.9  22.3    29 
On-budget:                                                                               
BA                                                          14.2    27  39.6  54.3  78.7 
OT                                                          14.2    27  39.6  54.3  78.7 
Off-budget:                                                                              
BA                                                           4.9   9.7  15.3  21.5  27.7 
OT                                                           4.9   9.7  15.3  21.4  27.6 
Veterans Benefits and Services (700):                                                    
BA                                                           3.7   6.9   8.1   8.7  14.5 
OT                                                           5.5  10.2  11.3  11.7  17.4 
Administration of Justice (750):                                                         
BA                                                           5.1   5.4   6.7   7.6  10.2 
OT                                                             7   6.9   7.2   7.7   9.1 
General Government (800):                                                                
BA                                                           1.5    -2  -1.8  -2.4  -1.2 
OT                                                             0  -2.9  -4.1  -4.5  -3.5 
Net Interest (900):                                                                      
BA                                                          13.2  22.3  27.5    32  36.1 
OT                                                          13.2  22.3  27.5    32  36.1 
On-budget:                                                                               
BA                                                          11.7    21    28  34.8  41.7 
OT                                                          11.7    21    28  34.8  41.7 
Off-budget:                                                                              
BA                                                           8.3    18    29    41    54 
OT                                                           8.3    18    29    41    54 
Allowances (920):                                                                        
BA                                                            na    na    na    na    na 
OT                                                            na    na    na    na    na 
Undistributed Offsetting Receipts (950):                                                 
BA                                                          17.9  19.2  28.9  18.9    24 
OT                                                          19.1  18.8  28.5  18.6    24 
On-budget:                                                                               
BA                                                            20  20.3  30.3  16.9  21.3 
OT                                                          21.5  19.7  29.9  16.5  21.2 
Off-budget:                                                                              
BA                                                           7.2    14  21.8  29.2    38 
OT                                                           7.2    14  21.8  29.2    38 
-----------------------------------------------------------------------------------------

RECONCILIATION

As permitted in Section 310 of the Congressional Budget Act (2 U.S.C. 641), this budget resolution provides for a reconciliation bill. It instructs eight authorizing committees to submit changes in law necessary to achieve the direct spending levels provided for in the budget resolution to continue the reform of mandatory spending. These committees must submit their legislative text to the Budget Committee by May 12, 2006.

Any committee receiving a reconciliation directive must increase or decrease spending by the specified amount, or in the case of revenue, increase or decrease revenue by the specified amount. (This last instruction is usually, but not always, a directive to the Ways and Means Committee.) The committees may achieve the amounts specified in any manner they wish. When a directive is received, the committees hold a markup as they would on any other bill, but it is not reported to the House, but rather submitted to the Budget Committee. That committee then binds all the submissions together and votes reports out of committee as a single bill--the Budget Committee may not make any substantive changes in the submitted text, except the ministerial task of binding it together. The committees being given directives are given a deadline for reporting their legislative text to the Budget Committee. If only one committee is reconciled to make changes it reports that measure directly to the House, and does not submit it to the Budget Committee.

A reconciliation bill is protected in the Senate: It has an automatic time limit on debate and cannot be filibustered--hence passage only requires 51 votes. A provision that does not increase or decrease spending (or revenue) is considered extraneous and hence violates what has become known as `the Byrd Rule,' and may be removed from the bill unless sixty Senators vote to waive the point of order. Reconciliation does not apply to discretionary spending, which is controlled by the Appropriations Committees.

For the first reconciliation bill, the committees which must submit legislative language to the Budget Committee are as follows:

The committees may make whatever changes in the law they deem appropriate as long as they achieve the specified amount of savings for the period of fiscal years 2007 through 2011.

The following table indicates the amounts required from each reconciled committee:

TABLE 12- RECONCILIATION INSTRUCTIONS TO HOUSE AUTHORIZING COMMITTEES*
[By fiscal year in millions of dollars of deficit reduction]
---------------------------------------------------------
                                               2007-2011 
---------------------------------------------------------
Committee on Agriculture                             -55 
Committee on Armed Services                         -175 
Committee on Education and the Workforce          -1,323 
Committee on Financial Services                     -400 
Committee on International Affairs                  -250 
Committee on the Judiciary                          -500 
Committee on Transportation and Infrastructure       -50 
Committee on Ways and Means                       -4,000 
Total                                             -6,753 
---------------------------------------------------------

SECTION-BY-SECTION SUMMARY OF THE BUDGET RESOLUTION

Section 1. Concurrent resolution on the budget for fiscal year 2007

In accordance with section 301(a) of the Congressional Budget Act of 1974,

Subsection (a) establishes the budgetary levels for fiscal year 2007, and the levels for each of the four fiscal years following the budget year, fiscal years 2008 through 2011.

Subsection (b) is the table of contents for the budget resolution.

TITLE I--RECOMMENDED LEVELS AND AMOUNTS

Section 101. Recommended levels and amounts

This section establishes the aggregate levels for revenue, changes in revenue, total budget authority and outlays, surpluses or deficits, debt held by the public, and debt subject to the statutory limit.

The level of revenue acts as a floor against which all revenue bills are measured. If a bill considered by the House would cause revenue to be less than the amount provided for in the budget resolution, it would violate section 311 of the Congressional Budget Act.

The level of budget authority and outlays act as a ceiling against which all spending bills are measured. If a bill to be considered by the House would cause budget authority or outlays to be more than the amount provided for in the budget resolution, it would violate section 311 of the Congressional Budget Act.

The level of surplus or deficit is the difference between the amount of revenue collected and the outlays expended in a fiscal year. It reflects only on-budget revenue and outlays and hence does not reflect most spending or receipts related to Social Security or the Postal Service, which are classified as off-budget.

The levels of revenue, budget authority, outlays, and surplus or deficit, determine the levels of debt held by the public and debt subject to the statutory limit.

Section 102. Major functional categories

Section 102 sets the budgetary levels for the functional categories for the budget year, fiscal year 2007, and for fiscal years 2008 through 2011.

The functions are as follows:

TITLE II--RECONCILIATION

Section 201. Reconciliation in the House of Representatives

This budget resolution includes instructions to specified authorizing committees of the House of Representatives, as authorized by section 310 of the Congressional Budget Act. The instructions direct each committee to submit recommendations to the Budget Committee making changes in law to achieve specified amounts of deficit reduction, generally in the form of reductions in mandatory spending. The Budget Committee then combines these recommendations into one measure. That committee considers whether to report the bill to the House--the bill is known as a reconciliation bill. Whatever its deliberation. The Budget Committee may not amend the combined legislation the committees have submitted.

Section 201(a) directs eight committees to submit reconciliation legislation to the Budget Committee by 12 May 2006. These committees are:

Though each committee may decide what changes are needed to meet its reconciliation instruction, the savings must come from mandatory rather than discretionary spending. For example, reducing the authorization level for a program subject to annual discretionary appropriations does not produce any real deficit reduction. A committee may make whatever changes in the law it deems appropriate as long as it achieves the deficit reduction required for the period of fiscal years 2007 through 2011.

TITLE III--RESERVE FUNDS

Section 301. Reserve fund for the disposal of underutilized federal real property

This section provides for an increase above the levels provided for in the budget resolution should the

Government Reform Committee report legislation that enhances the Government's real property disposal authority and generates discretionary savings.

Amounts from the reserve fund may only be released, though, if the measure does not exceed $25 million in new budget authority and outlays for fiscal year 2007, and the same amount for the period of fiscal years 2007 through 2011.

Section 302. Reserve fund for Secure Rural Schools and Community Self-Determination Act reauthorization

This section allows the Chairman of the Budget Committee to make changes in the aggregates or allocations in this budget resolution if legislation is considered by the House that provides for the reauthorization of the Secure Rural Schools and Community Self-Determination Act (Public Law 106-393). These changes may only occur if the legislation does not increase the deficit for fiscal years 2007 through 2011. The reserve fund is intended to provide the committees maximum flexibility in finding offsets for the program.

Section 303. Reserve fund for calendar year 2007 alternative minimum tax relief

This section serves as a contingency plan in case comprehensive, revenue-neutral tax reform--which the President has announced is a top priority--is not completed in time to apply to 2007 tax years. It accommodates legislation that holds individual taxpayers harmless by increasing the 2007 exemption amounts for the alternative minimum tax [AMT], so as to hold individual taxpayers harmless, but only if such legislation does not reduce revenue below the revenue floor set forth in the concurrent budget resolution for the period of fiscal years 2007 through 2011. This is important because the Budget Act provides for a point of order against legislation that reduces revenue by an amount greater than that provided for by the budget resolution in either the first year or the 5-year period covered by the budget resolution. Under this reserve fund, however, a first-year (fiscal year 2007) adjustment could be made as long as the legislation does not reduce revenue below the revenue floor over five years.

Section 304. Reserve fund for the National Flood Insurance Program

This section creates a reserve fund for the Committee on Financial Services for legislation that reforms the National Flood Insurance Program. It accomplishes two objectives: It allows the Chairman of the Budget Committee to (1) release up to $3.325 billion from the reserve so the program may liquidate its remaining contractual obligations resulting from the floods of 2005. The Chairman may only make the adjustment if (2) the legislation also reforms the program by establishing more actuarially sound rates, and also phases out subsidies on vacation and second homes. The legislation may make such other reforms as the committee decides, but those two policies are needed to release the amounts in the reserve.

Section 305. Reserve fund for the reform of the regulation of government-sponsored enterprises

This section establishes a reserve fund to allow legislation to be considered by the House, if reported by the Committee on Financial Resources that reforms the oversight entities of government sponsored enterprises, such as Fannie Mae and Freddie Mac. Right now those entities pay fees to finance certain housing programs for Federal oversight--these fees currently come into the Treasury as an offset to spending. This reserve fund allows for the consideration of legislation that would turn these spending receipts into revenue, which are different categories in the Federal budget, and for which different points of order are raised on the House floor. This reserve fund would allow the legislation to go forward even if it increased spending, as long as it also increased revenue by at least the same amount.

TITLE IV--BUDGET ENFORCEMENT

Section 401. Restrictions on advance appropriations

Section 401 imposes a limitation on advance appropriations similar to a provision included in the last several budget resolutions. It effectively limits which programs may receive an advance appropriation and an overall amount of advanced appropriations.

The section includes a general restriction that limits the programs that may receive an advance appropriation and the total level of such appropriations. Advance appropriations may be provided for the accounts in appropriation bills identified under the section `Accounts Identified Advanced Appropriations' in the Joint Statement of Managers on the Conference Report on the budget resolution. The list is expected to be the same as that which appears in this report in the section `Additional Report Language' and with the same heading. Total advance appropriations for these accounts may not exceed $23.565 billion in budget authority. The amount is essentially the same as provided in previous budget resolutions, but it was adjusted to reflect advance appropriations provided for any year. Section 401(b) includes a special rule that applies in the House which permits an advance appropriation for fiscal year 2008 or 2009 for accounts identified in the account list.

Section 401(c) defines an `advance appropriation' as any new discretionary budget authority making general appropriations or continuing appropriations for fiscal year 2007 that first becomes available for any fiscal year after 2007.

The limitation may be enforced by any member making a point of order at the appropriate time against any advance appropriations not falling within an exception or exceeding the overall limit. The effect of a point of order under this section, if sustained by the Chair, is to cause the appropriation(s) to be stricken from the bill or joint resolution. The House would then continue to consider the bill.

Section 402. Overseas contingency operations

Section 402(a) provides a special exemption from Congressional budget controls for contingency operations related to the global war on terrorism and other unanticipated defense-related needs. Though $50 billion has been budgeted in this resolution for fiscal year 2007 for this purpose, the final amount has not been determined. The final amount will depend on the President's request and the response of the Appropriations Committee of the House (and the Senate). This section does not preclude the Department of Defense from using funds designated pursuant to this section anywhere in the world, including anywhere in the continental United States or insular territories, for activities in support of operations in the global war on terrorism.

Section 402(b) allows the Chairman of the Budget Committee to appropriately budget for amounts exempt from budgetary controls, but still included in the aggregate levels of spending in the budget resolution.

Section 403. Exemption of avian bird flu response

This section provides a special exemption from Congressional budget controls for spending measures to combat avian flu, to increase local preparedness, and to develop a vaccine to inoculate the American population. The exemption is capped at $2.3 billion--no amount designated as an avian bird flu expense above this level may be exempted from budgetary controls. Any spending above that level designated as an emergency counts against the non-defense emergency reserve fund and spending not so designated counts against the appropriate 302(a) allocation.

Section 404. Application and effect of changes in allocations and aggregates

This section establishes procedures for making adjustments for the reserve funds included in this resolution.

Subsection (a)(1) and (2) provide that the adjustments may only be made during the interval that the legislation is under consideration and do not take effect until the legislation is enacted.

Subsection (a)(3) provides that in order to make the adjustments provided for in the reserve funds, the Chairman of the House Budget Committee should insert these adjustments in the Congressional Record.

Subsection (b): Under this subsection, any adjustments for these reserve funds have the same effect as if they were part of the original levels set forth in section 101 of this budget resolution. Hence, the adjusted levels are used to enforce points of order against legislation inconsistent with the allocations and aggregates included in the budget resolution.

Subsection (c): Under this subsection, the House Budget Committee determines the levels and estimates used to enforce points of order in the House of Representatives, as is the case for enforcing Congressional Budget Act points of order. The relevant provision, section 312 of the Congressional Budget Act, allows the Chairman of the Budget Committee to authoritatively advise the Chair of the House as to the appropriate levels and estimates of legislation to be considered by the House of Representatives.

Section 405. Adjustments to reflect changes in concepts and definitions

This section provides authority to the Chairman of the Budget Committee to make adjustments to levels and allocations in the budget resolution if legislation is enacted that provides for a change in concepts or definitions.

Section 406. Compliance with section 13301 of the Budget Enforcement Act

This section provides the authority to include the administrative expenses related to Social Security in the allocation for the Appropriations Committee. This language ensures that the Appropriations Committee retains control of administrative expenses through the Congressional budget process.

Section 407. Exercise of rulemaking powers

This section explains that once the budget resolution is adopted, the provisions of the resolution are automatically incorporated into the rules of the House of Representatives and supersede other inconsistent rules.

Each House retains its constitutional prerogative to change those rules at any time.

Section 408. Treatment of allocations in the House

Under section 302(b) of the Congressional Budget Act of 1974, the Appropriations Committee distributes to its subcommittees the amount of budget authority allocated to it by the most recently adopted budget resolution.

This section provides the Appropriations Committee with the authority to make a separate suballocation for appropriations for legislative branch operations and to consider it a suballocation for all purposes under the Congressional Budget Act.

Section 409. Budgetary treatment of legislation reforming the National Flood Insurance Program

This section provides that for purposes of the allocations and aggregates in this resolution, reconciliation legislation that includes reforms to establish more actuarially sound rates on policies issued by the National Flood Insurance Program and to phase out flood insurance subsidies on pre-FIRM structures not used as primary residences shall be scored without regard to the obligations resulting from enactment of Public Law 109-208. Such estimate assumes the liquidation of the National Flood Insurance Fund's remaining contractual obligations resulting from claims made as a result of floods that occurred in 2005.

Section 410. Adjustments for tax legislation

Under this section, the Committee on Ways and Means may report legislation extending the effective date of tax provisions that already have expired or that expire during the budget window, and that have both revenue and outlay consequences. Once that committee reports the bill, the Chairman of the Committee on the Budget may make adjustments to accommodate the budgetary effects of the legislation as long as it does not cause increase the deficit for the period of fiscal years 2007 through 2011.

This procedure is necessary because a number of tax relief policies cause incidental outlay effects in addition to their (somewhat larger) revenue effects. If the outlay effects of policies that generally are considered tax policies are treated similarly to other outlays, they would count against the Ways and Means Committee's allocation of direct spending under section 302(a) of the Budget Act. This section allows incidental outlay effects of revenue provisions to be treated as revenue effects, so that outlay increases will be treated as revenue reductions, and outlay reductions will be treated as revenue increases.

TITLE V--EMERGENCY RESERVE FUND

Section 501. Nondefense reserve fund for emergencies

Subsection (a) establishes an emergency reserve fund. It authorizes the Chairman of the Budget Committee to release amounts from the reserve fund for legislation that is designated as an emergency. The Chairman may only release an amount up to the level that remains in the fund.

Under subsection (b), when the level of the reserve fund is exhausted by emergency spending, it may be raised by the Chairman of the Committee on the Budget, but the chairman is not authorized to do so until he convenes a meeting of the full committee to vote to allow such authority.

If a committee reports a bill or files a conference report that includes an emergency designation for spending, and the emergency spending exceeds the amount remaining in the reserve fund, then the Budget Committee Chairman must convene a meeting of the full Budget Committee to decide whether that spending really merits such an emergency designation. During that meeting, the amount by which the reserve fund may be increased is open for amendment--so that the committee may, effectively, amend the budget resolution to accommodate the additional spending.

The Committee may also refuse to provide the additional funds if it believes the designated emergencies do not meet the commonly accepted definition of emergency spending. If the committee does not vote to authorize the additional spending, the Budget Committee Chairman may not revise the levels of the reserve fund, and the emergency designation included in a bill has no effect.

Section 502. Emergency criteria

This section defines the term `emergency' as a situation that requires new budget authority and outlays to prevent the imminent loss of life or property or in response to the loss of life or property. The term `unanticipated' is further defined as sudden, urgent, unforeseen and temporary.

Section 503. Development of guidelines for application of emergency definition

This section requires the Budget Committee Chairman to work with the Chairman of the Appropriations Committee and the relevant authorizing committees to publish guidelines for the application of the emergency definition.

Section 504. Committee notification of emergency legislation

Subsection (a) requires a committee to explain why a provision it designates as an emergency is legitimate and how it meets the commonly accepted criteria included in the budget resolution. The provisions designated as an emergency must be identified, but this section does not require that each separate provision be specifically justified individually, as long as the provisions in general are thoroughly explained and justified on the basis of the definition in section 502 and the accompanying criteria.

Subsection (b) requires the committee of jurisdiction to insert the explanation of the emergency designation in the Congressional Record if the bill comes to the floor without a written report.

Section 505. Up-to-date tabulations

This section requires the Committee on the Budget to keep a record of the amounts in the emergency reserve fund and to publish it in the Congressional Record.

TITLE VI--SENSE OF CONGRESS

Section 601. Sense of Congress on long-term budgeting

This section provides for a sense of Congress on long-term budgeting.

Section 602. Sense of Congress on closing the tax-gap to reduce the deficit

This section provides for a sense of Congress on closing the tax-gap to reduce the deficit.

THE CONGRESSIONAL BUDGET PROCESS

The spending and revenue levels established in the budget resolution are executed through two parallel, but separate, mechanisms: allocations to the appropriations and authorizing committees, and reconciliation directives to the authorizing committees. The budget resolution may include instructions directing the authorizing committees to report legislation complying with entitlement, revenue, deficit or debt reduction targets. The report accompanying the budget resolution distributes or `allocates' amounts set forth in the budget aggregates for programs, projects and activities to the Appropriations Committee for annual appropriations and the authorizing committees if the programs have permanent or multi-year spending authority. For fiscal year 2007 the budget resolution reported from the Budget Committee includes certain reconciliation instructions.

As required under Section 302(a) of the Congressional Budget Act of 1974, the discretionary spending levels established in the budget resolution are allocated to the Appropriations Committee and the mandatory spending levels are allocated to each of the authorizing committees with mandatory spending authority. These levels are enforced through points of order as discussed in the section `Enforcing the Budget Resolution.' Amounts provided under `current law' encompass programs that affect direct spending--entitlement and other programs that have spending authority or offsetting receipts. Amounts subject to `discretionary action' refer to programs that require subsequent legislation to provide the necessary spending authority. Amounts provided under `reauthorizations' reflect amounts assumed to be provided in subsequent legislation reauthorizing expiring mandatory programs.

The report accompanying the budget resolution provides allocations of budget authority and outlays for each of the authorizing committees for the budget year (fiscal year 2007), and the 5-year period (fiscal years 2007 through 2011). Section 302 of the Congressional Budget Act of 1974 (as modified by the Balanced Budget Act of 1997) requires that allocations of budget authority be provided in the budget resolution for the first fiscal year and at least the four ensuing fiscal years (except for the Committee on Appropriations, which receives an allocation only for the budget year).

APPROPRIATIONS COMMITTEE

The report accompanying the budget resolution allocates a lump sum of discretionary budget authority assumed in the resolution and corresponding outlays to the Committee on Appropriations.

Term of the 302(a) allocation

The allocation to the Appropriations Committee is for the fiscal year commencing on 1 October 2006. Unlike the authorizing committees, the Appropriations Committee does not receive a 5-year allocation of budget authority and outlays.

302(b) allocations

Upon receiving its 302(a) allocation, the Appropriations Committee is required to divide the allocation among its 10 subcommittees and, under the fiscal year 2007 budget resolution, legislative branch operations. The amount each subcommittee receives constitutes its allocation pursuant to section 302(b) of the Congressional Budget Act.

AUTHORIZING COMMITTEES

The authorizing committees are allocated a lump sum of new budget authority along with the corresponding outlays. The committees may be allocated additional budget authority categorized as subject to discretionary action. This occurs when the budget resolution assumes a new or expanded mandatory program or a reduction in an existing program. Such spending authority must be provided through subsequent legislation and is not controlled through the annual appropriations process.

Term of the 302(a) allocation

Because the spending authority for the authorizing committees is multi-year or permanent, the allocations are for the forthcoming budget year commencing on October 1 and a 5-year total for fiscal years 2007 through 2011.

Unlike the Appropriations Committee, the authorizing committees are provided a single allocation of new budget authority (divided between current law and discretionary action) that is not provided through annual appropriations. They are not required to file 302(b) allocations. Bills first effective in fiscal year 2007 will be measured against the level of the budget year, fiscal year 2007 of the budget resolution, and also the 5-year period of fiscal years 2007 through 2011.

ADJUSTMENTS

In addition to the adjustments made under the Congressional Budget Act, the budget resolution also provides the Chairman of the House Budget Committee with the authority to make certain adjustments in the aggregates and allocations, in certain circumstances:

Section 301 allows adjustments for legislation that enhances the Government's real property disposal authority and generates discretionary savings.

Section 302 allows adjustments for legislation for the reauthorization of the Secure Rural Schools and Community Self-Determination Act.

Section 303 allows adjustments for legislation that holds individual taxpayers harmless by increasing the 2007 exemption amounts for the alternative minimum tax.

Section 304 allows adjustments for legislation that reforms the National Flood Insurance Program.

Section 305 allows adjustments for legislation that reforms the oversight entities of government-sponsored enterprises, such as Fannie Mae and Freddie Mac.

Most importantly, Title V creates a new emergency reserve fund for which adjustments may be made. It authorizes the Chairman of the Budget Committee to make adjustments for legislation that is designated as an emergency. When the level of the reserve fund is exhausted by emergency spending, adjustments may be made only if the full Budget Committee votes to allow such authority.

ENFORCEMENT

In order to enforce allocations, Members may raise a point of order against spending legislation exceeding a committee's allocation (see the section titled `Enforcing the Budget Resolution' in this report). Authorizing committees are given 5-year allocations. The enforcement periods for spending under section 302(f) of the Congressional Budget Act are for the first year the legislation is effective, and the 5-year period commencing with that year.

RECONCILIATION

Section 310 of the Congressional Budget Act (2 U.S.C. 641) permits the budget resolution to provide for a reconciliation process. Under reconciliation, one or more committees are directed to make changes in the laws in their jurisdiction to achieve a specified increase or decrease in either budget authority or revenue. A reconciliation bill is protected in the Senate: It has an automatic time limit on debate and cannot be filibustered--hence passage only requires 51 votes. A provision that does not increase or decrease spending (or revenue) is considered extraneous and hence violates the section of the Budget Act commonly known as `the Byrd Rule,' and may be removed from the bill, unless 60 Senators vote to waive the point of order. Reconciliation does not apply to discretionary spending, which is controlled by the Appropriations Committee. For a full description of the reconciliation instructions included in the budget resolution, see the section titled `Reconciliation' included in this report.

TABLE 13- ALLOCATION OF SPENDING AUTHORITY TO HOUSE APPROPRIATIONS COMMITTEE
[By fiscal year in millions of dollars]
-------------------------------
                          2007 
-------------------------------
Discretionary Action:          
BA                     872,778 
OT                     963,711 
Current Law Mandatory:         
BA                     573,526 
OT                     556,146 
-------------------------------

TABLE 14- ALLOCATIONS OF SPENDING AUTHORITY TO HOUSE COMMITTEES OTHER THAN APPROPRIATIONS
---------------------------------------------------------------
                                                2007     Total 
                                                     2007-2011 
---------------------------------------------------------------
Agriculture Committee:                                         
Current Law:                                                   
BA                                            22,173    60,105 
OT                                            21,670    58,614 
Reconciliation:                                                
BA                                                na       -55 
OT                                                na       -55 
Reauthorizations:                                              
BA                                                     182,060 
OT                                                     180,329 
Total:                                                         
BA                                            22,167   242,110 
OT                                            21,664   238,888 
Armed Services Committee:                                      
Current Law:                                                   
BA                                            96,318   520,718 
OT                                            96,178   520,074 
Discretionary Action:                                          
BA                                                45        45 
OT                                                45        45 
Reconciliation:                                                
BA                                                na      -175 
OT                                                na      -175 
Total:                                                         
BA                                            96,323   520,588 
OT                                            96,183   519,944 
Committee on Education and the Workforce:                      
Current Law:                                                   
BA                                             4,168    26,851 
OT                                             4,356    24,228 
Discretionary Action:                                          
BA                                                             
OT                                                 1        30 
Reconciliation:                                                
BA                                                na        -2 
OT                                                na    -1,323 
Reauthorizations:                                              
BA                                             2,837    15,736 
OT                                             2,223    14,615 
Total:                                                         
BA                                             7,004    42,585 
OT                                             6,686    37,550 
Energy and Commerce Committee:                                 
Current Law:                                                   
BA                                           248,295 1,454,058 
OT                                           247,120 1,457,993 
Reauthorizations:                                              
BA                                                      20,160 
OT                                                      17,188 
Total:                                                         
BA                                           248,295 1,474,218 
OT                                           247,120 1,475,181 
Financial Services Committee:                                  
Current Law:                                                   
BA                                             3,699    17,646 
OT                                               -43    -8,077 
Discretionary Action:                                          
BA                                                           2 
OT                                                           2 
Reconciliation:                                                
BA                                                na      -400 
OT                                                na      -400 
Total:                                                         
BA                                             3,684    17,248 
OT                                               -58    -8,475 
Government Reform Committee:                                   
Current Law:                                                   
BA                                            77,836   421,502 
OT                                            74,433   403,135 
Committee on House Administration:                             
Current Law:                                                   
BA                                                72       367 
OT                                                47       368 
Committee on Homeland Security:                                
Current Law:                                                   
BA                                             1,408     6,626 
OT                                             1,339     7,067 
International Relations Committee:                             
Current Law:                                                   
BA                                            11,971    65,229 
OT                                            11,950    61,989 
Discretionary Action:                                          
BA                                                 1         5 
OT                                                 1         5 
Reconciliation:                                                
BA                                                na      -250 
OT                                                na      -250 
Total:                                                         
BA                                            11,952    64,984 
OT                                            11,931    61,744 
Judiciary Committee:                                           
Current Law:                                                   
BA                                             6,884    28,747 
OT                                             6,009    28,628 
Discretionary Action:                                          
BA                                                19       116 
OT                                                16       113 
Reconciliation:                                                
BA                                                na      -500 
OT                                                na      -500 
Total:                                                         
BA                                             6,713    28,363 
OT                                             5,835    28,241 
Resources Committee:                                           
Current Law:                                                   
BA                                             7,245    31,022 
OT                                             6,122    28,838 
Discretionary Action:                                          
BA                                                           6 
OT                                                           6 
Total:                                                         
BA                                             7,245    31,028 
OT                                             6,122    28,844 
Science Committee:                                             
Current Law:                                                   
BA                                               115       598 
OT                                                74       507 
Transportation and Infrastructure Committee:                   
Current Law:                                                   
BA                                            67,835   223,730 
OT                                            14,573    75,994 
Discretionary Action:                                          
BA                                                13        22 
OT                                                13        22 
Reconciliation:                                                
BA                                                na       -50 
OT                                                na       -50 
Reauthorizations:                                              
BA                                                     101,254 
OT                                                         614 
Total:                                                         
BA                                            67,838   324,956 
OT                                            14,576    76,580 
Veterans' Affairs Committee:                                   
Current Law:                                                   
BA                                             1,236     6,044 
OT                                             1,290     6,530 
Reauthorizations:                                              
BA                                               573    10,607 
OT                                               530    10,357 
Total:                                                         
BA                                             1,809    16,651 
OT                                             1,820    16,887 
Ways and Means Committee:                                      
Current Law:                                                   
BA                                           786,683 4,388,001 
OT                                           788,876 4,398,454 
Reconciliation:                                                
BA                                                na    -4,000 
OT                                                na    -4,000 
Reauthorizations:                                              
BA                                               305    24,869 
OT                                                82    18,427 
Total:                                                         
BA                                           786,988 4,408,870 
OT                                           788,958 4,412,881 
---------------------------------------------------------------

ENFORCING THE BUDGET RESOLUTION

The budget resolution is more than a planning document. The allocations of spending authority and the aggregate levels of both spending authority and revenues are binding on the Congress when it considers subsequent spending and tax legislation. Legislation breaching the levels set forth in the budget resolution is subject to points of order on the floor of the House of Representatives.

Any Member of the House may raise a point of order against any tax or spending bill or breaches the allocations and aggregate spending levels established in the budget resolution. If the point of order is sustained, the House is precluded from further consideration of the measure.

Though these points of order are important for budgetary discipline, in the House they may be waived by the resolution which structures rules for debate on legislation and appropriations measures that come before it for consideration. The House Budget Committee believes it is important to augment these congressional enforcement tools with statutory controls. Such controls were in place as part of the Budget Enforcement Act of 1997 (BEA), which expired at the end of 2002.

The major Budget Act requirements are as follows:

SECTION 302(F)

Section 302 of the Congressional Budget Act prohibits the consideration of legislation that exceeds a committee's allocation of new budget authority. Section 302(f) applies to the budget year and the 5-year total for authorizing committees. For appropriations bills, however, it applies only to the budget year. The budget year is the first fiscal year to which a concurrent resolution on the budget applies. An exception is provided for legislation that is offset by tax increases above and beyond those required by the budget resolution.

SECTION 303(A)

This section prohibits the consideration of spending and tax legislation before the House has passed a budget resolution. Section 303(a) does not apply to budget authority and revenue provisions first effective in a year following the first fiscal year to which a budget resolution applies, or to appropriation bills after May 15.

SECTIONS 308(B)(2), 311(C) AND 312

Under sections 308(b)(2), 311(c) and 312 of the Budget Act, the Budget Committee advises the presiding officer on the application of points of order against specific legislation pending before the House. House Budget Committee rules also authorize the chairman to poll the committee on recommendations to the Rules Committee to enforce the Budget Act by not waiving points of order against specific legislation.

SECTION 311(A)(1)

Section 311(a)(1) prohibits the consideration of legislation that exceeds the ceiling on budget authority and outlays or reduces revenue below the revenue floor. Section 311(a)(1) applies to the budget year and 5-year total for bills increasing revenue, but only to the budget year for appropriations bills. Section 311 does not apply to spending bills that do not breach a committee's 302(a) allocations.

SECTION 401(A)

This section of the Congressional Budget Act prohibits the consideration of legislation providing borrowing authority, new credit authority, or contract authority not subject to discretionary appropriations.

SECTION 401(B)(1)

This section prohibits the consideration of legislation creating new entitlement authority in the year preceding the budget year. It does not apply to trust funds primarily financed by dedicated taxes.

TITLE V OF THE CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 2007

Sections 501 through 505 of the budget resolution for fiscal year 2007 set up a significant new enforcement mechanism to better budget for emergency spending. In previous years, the only thing a committee needed to escape budgetary controls was to simply designate spending as an emergency and no points of order could be raised against it.

This budget resolution, though, puts in place of that system a reserve fund. This holds in reserve an amount, calculated by averaging emergency spending from the prior 10 years (after eliminating the extraordinarily high and low years).

This reserve fund can be tapped for emergencies as they arise, and the Chairman of the Committee on the Budget will adjust the allocation to a committee after releasing funds from the reserve. When the reserve is exhausted, however, no more adjustments can be made unless the Budget Committee votes to authorize the chairman to raise the appropriate budget levels to accommodate the additional emergency spending.

Votes of the Committee

Clause 3(b) of House Rule XIII requires each committee report to accompany any bill or resolution of a public character, to include the total number of votes cast for and against on each roll call vote, on a motion to report and any amendments offered to the measure or matter, together with the names of those voting for and against. Listed below are the roll call votes taken in the House Budget Committee on the Concurrent Resolution on the Budget for Fiscal Year 2007.

On 29 March 2006, the committee met in open session, a quorum being present.

Chairman Nussle asked unanimous consent that he be authorized, consistent with clause 4 of House Rule XVI, to declare a recess at any time during the committee meeting; and, in addition, that the chairman and the ranking member be allotted 35 minutes in addition to the opening statements to control the time and to allow members to submit written statements for the record.

There was no objection to the unanimous consent request.

Mr. Baird moved to adjourn.

By voice vote, the motion to adjourn was not agreed to.

Chairman Nussle asked unanimous consent to dispense with the first reading of the budget aggregates, function levels, and other appropriate matter; that the aggregates, function totals, and other appropriate matter be open for amendment; and that amendments be considered as read.

There was no objection to the unanimous consent requests.

The committee adopted and ordered reported the Concurrent Resolution on the Budget for Fiscal Year 2007. The following votes were taken by the committee:

1. An amendment was offered by Mr. Bradley to increase function 700 to reflect higher funding for discretionary Veterans' programs by the following amounts: budget authority--$795,000,000 for fiscal year 2007, $795,000,000 for fiscal year 2008, $795,000,000 for fiscal year 2009, $795,000,000 for fiscal year 2010, $795,000,000 for fiscal year 2011; outlays--$716,000,000 for fiscal year 2007, $787,000,000 for fiscal year 2008, $790,000,000 for fiscal year 2009, $791,000,000 for fiscal year 2010, $791,000,000 for fiscal year 2011.

The amendment also decreased funding in function 150 to reflect lower funding for international affairs programs by the following amounts: budget authority--$795,000,000 for fiscal year 2007, $795,000,000 for fiscal year 2008, $795,000,000 for fiscal year 2009, $795,000,000 for fiscal year 2010, $795,000,000 for fiscal year 2011; outlays--$59,000,000 for fiscal year 2007, $259,000,000 for fiscal year 2008, $429,000,000 for fiscal year 2009, $509,000,000 for fiscal year 2010, $552,000,000 for fiscal year 2011.

The amendment was agreed to by voice vote; unanimous.

2. An amendment offered by Representatives Neal, Baird, and Allen. The amendment strikes all after the resolving clause and substitutes the Congressional Budget Office's re-estimate of the President's 2007 budget.

The amendment was not agreed to by a roll call vote of 0 ayes and 37 noes.

ROLLCALL VOTE NO. 1


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking      X         
Mr. RYUN (KS)             X         Mr. MOORE                X         
Mr. CRENSHAW              X         Mr. NEAL                 X         
Mr. PUTNAM                X         Ms. DeLAURO              X         
Mr. WICKER                X         Mr. EDWARDS              X         
Mr. HULSHOF               X         Mr. FORD                           
Mr. BONNER                X         Mrs. CAPPS               X         
Mr. GARRETT               X         Mr. BAIRD                X         
Mr. BARRETT               X         Mr. COOPER               X         
Mr. McCOTTER              X         Mr. DAVIS                X         
Mr. DIAZ-BALART           X         Mr. JEFFERSON            X         
Mr. HENSARLING            X         Mr. ALLEN                X         
Mr. LUNGREN               X         Mr. CASE                 X         
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR              X         
Mr. SIMPSON               X         Ms. SCHWARTZ             X         
Mr. BRADLEY               X         Mr. KIND                 X         
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

3. An amendment offered by Representatives Spratt, Schwartz, Edwards, Capps, Cuellar, and Ford to increase function 450 to reflect higher funding for Port Security Grants by the following amounts: budget authority--$500,000,000 for fiscal year 2007; outlays--$50,000,000 for fiscal year 2007, $185,000,000 for fiscal year

2008, $155,000,000 for fiscal year 2009, $110,000,000 for fiscal year 2010.

The amendment also increased funding in function 750 to reflect higher funding for cargo security initiatives by the following amounts: budget authority--$500,000,000 for fiscal year 2007; outlays--$316,000,000 for fiscal year 2007, $162,000,000 for fiscal year 2008, $22,000,000 for fiscal year 2009.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: increase function 450 by $500 million for port security grants; increase discretionary funding for function 750 by $170 million for Container Security Initiative; increase discretionary funding for function 750 by $50 million for cargo security initiatives; and increase discretionary funding for Function 750 by $280 million increase for procurement of cargo security items; and, authorize the chairman to make adjustments to Function 800 and any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment was not agreed to by a roll call vote of 15 ayes and 21 noes.

ROLLCALL VOTE NO. 2


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman                Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD                           
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

4. An amendment offered by Representatives Moore, Baird, Ford, Cooper, Case, Jefferson, Allen, Cuellar, and Kind to restore fiscal responsibility by instituting a PAYGO point of order in the House, striking Rule XXVII (the Gephardt Rule) from the House of Representatives rules, and not allowing increases to the deficit through reconciliation.

The amendment was not agreed to by a roll call vote of 15 ayes and 21 noes.

ROLLCALL VOTE NO. 3


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman                Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD                           
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

5. An amendment offered by Representatives DeLauro, Moore, Edwards, Capps, Jefferson, Allen, Cuellar, and Kind increased the funding for Education, Health, Community Services, and Job Training by $7,000,000,000 from $23,565,000,000 to $30,565,000,000 in accordance with the Specter-Harkin Amendment in the Senate-passed fiscal year 2007 budget (S. Con. Res. 83).

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: the resolution provides an additional $7 billion in advance 2008 appropriations for education, health, community services and job training and rejects the President's decreases in these areas.

The amendment was not agreed to by a roll call vote of 14 ayes and 22 noes.

ROLLCALL VOTE NO. 4


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD                           
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD                          
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

6. An amendment offered by Representatives Neal, Moore, Allen, Capps, and Davis to allow the negotiation of lower Medicare drug prices.

The amendment establishes a reserve fund for the negotiation, by the Secretary of Health and Human Services, of the best possible price for prescription drugs provided by part D of title XVIII of the Social Security Act.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: the resolution will include a reserve fund for the savings realized by the negotiation of lower drug prices and such savings must be spent to improve the Medicare Part D drug benefit or deficit reduction.

The amendment was not agreed to by a roll call vote of 14 ayes and 22 noes.

ROLLCALL VOTE NO. 5


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD                          
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON                      
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

7. An amendment offered by Representatives Edwards, Ford, Jefferson, Allen, Cuellar, Schwartz and Kind to eliminate new health care fees for military retirees.

The amendment increases budget authority and outlays for function 050 by the following amounts: budget authority--$735,000,000 for fiscal year 2007; outlays--$592,000,000 for fiscal year 2007, $121,000,000 for fiscal year 2008, $13,000,000 for fiscal year 2009, $4,000,000 for fiscal year 2010, $2,000,000 for fiscal year 2011.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: increase discretionary funding for function 050 by $735 million above the amount requested in the President's budget, and authorize the chairman to make adjustments to function 800, and any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment was not agreed to by a roll call vote of 15 ayes and 22 noes.

ROLLCALL VOTE NO. 6


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON                      
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

8. An amendment offered by Representatives Davis, DeLauro, Neal, Allen, and Cuellar to support economic security increased budget authority and outlays for function 450 by the following amounts: budget authority--$421,000,000 for fiscal year 2007; outlays--$194,000,000 for fiscal year 2007, $140,000,000 for fiscal year 2008, $87,000,000 for fiscal year 2009.

The amendment also increased budget authority and outlays for function 600 by the following amounts: budget authority--$1,682,000,000 for fiscal year 2007; outlays--$1,288,000,000 for fiscal year 2007, $361,000,000 for fiscal year 2008, $33,000,000 for fiscal year 2009.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy, increased funding for: the Child Care and Development Fund, LIHEAP, the Commodity Supplemental Food Program, and Community and Development Block Grant programs; and no changes to the Food Stamp Program that reduce spending or restrict eligibility for benefits. It also assumes authorization for the chairman to make appropriate adjustments to

Function 800 and to any relevant spending levels and allocations to reduce the tax gap.

The amendment was not agreed to by a roll call vote of 15 ayes and 18 noes.

ROLLCALL VOTE NO. 7


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                          Mr. EDWARDS         X              
Mr. HULSHOF                         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS                         
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER                        Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON                      
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS                        Ms. McKINNEY        X              
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

9. An amendment offered by Representatives Allen, Neal, Ford, Capps, Davis, Cuellar, and Schwartz to establish a reserve fund to address Medicare Advantage overpayments and improve the Medicare prescription drug benefit.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: create a reserve fund allowing for reductions in overpayments under Medicare part C, provided such funds are used to strengthen and improve the Medicare prescription drug benefit.

The amendment was not agreed to by a roll call vote of 17 ayes and 21 noes.

ROLLCALL VOTE NO. 8


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS                        Ms. McKINNEY        X              
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

10. An amendment offered by Representatives Capps, Allen, Baird, Jefferson, Kind, and Schwartz to increase funding for environmental protection and conservation increased budget authority and outlays for function 300 by the following amounts: budget authority--$1,002,000,000 for fiscal year 2007; outlays--$508,000,000 for fiscal year 2007, $237,000,000 for fiscal year 2008, $98,000,000 for fiscal year 2009, $96,000,000 for fiscal 2010, $46,000,000 for fiscal 2011.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: a level of funding equal to the 2006 regular enacted level for the Environmental Protection Agency, the Army Corp of Engineers, and the National Park Service; and authorization for the chairman to make appropriate adjustments to Function 800 and to any relevant spending levels and allocations to reduce the tax gap.

The amendment was not agreed to by a roll call vote of 16 ayes and 22 noes.

ROLLCALL VOTE NO. 9


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD                           
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY        X              
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

11. An amendment offered by Representatives Schwartz, Ford, Edwards, Capps, Allen, Baird, and Cuellar increasing funding for Homeland Security budget authority and outlays in function 450 by the following amounts: budget authority--$421,000,000 for fiscal

year 2007, $701,000,000 for fiscal year 2008; outlays--$42,000,000 for fiscal year 2007, $226,000,000 for fiscal year 2008, $390,000,000 for fiscal year 2009, $310,000,000 for fiscal 2010, $154,000,000 for fiscal 2011.

The amendment also would increase budget authority and outlays for function 050 by the following amounts for funding for the Cooperative Threat Reduction Program and Army National Guard: budget authority--$828,000,000 for fiscal year 2007; outlays--$496,000,000 for fiscal year 2007, $205,000,000 for fiscal year 2008, $83,000,000 for fiscal year 2009, $23,000,000 for fiscal year 2010, $10,000,000 for fiscal year 2011.

The amendment also would increase budget authority and outlays for function 750 by the following amounts for funding of homeland security programs, such as the State Criminal Alien Assistance program and the Byrne Justice Assistance Grant Program: budget authority--$67,000,000 for fiscal year 2007; outlays--$15,000,000 for fiscal year 2007, $20,000,000 for fiscal year 2008, $13,000,000 for fiscal year 2009, $10,000,000 for fiscal year 2010, $9,000,000 for fiscal year 2011.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: increased function 450 to provide funding for first responders; increased function 050 to provide funding for the Cooperative Threat Reduction Program and Army National Guard troop strength; and increase function 750 to provide funding for homeland security programs. It also assumes authorization for the chairman to make appropriate adjustments to Function 800 and to any relevant spending levels and allocations to reduce the tax gap.

The amendment was not agreed to by a roll call vote of 16 ayes and 21 noes.

ROLLCALL VOTE NO. 10


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD                           
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING                      Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY        X              
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

12. An amendment offered by Representative Edwards rejecting cuts to veterans' health care increased budget authority and outlays for function 700 by the following amounts: budget authority--$59,000,000 for fiscal year 2008, $1,426,000,000 for fiscal year 2009, $3,116,000,000 for fiscal year 2010, $3,994,000,000 for fiscal year 2011; outlays--$53,000,000 for fiscal year 2008, $1,289,000,000 for fiscal year 2009, $2,933,000,000 for fiscal year 2010, $3,881,000,000 for fiscal 2011.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: increased funding for Function 700 above the amounts requested in the President's budget for fiscal years 2008 through 2011. It also assumes authorization for the chairman to make appropriate adjustments to Function 800 and to any relevant spending levels and allocations to reduce the tax gap.

The amendment was not agreed to by a roll call vote of 16 ayes and 22 noes.

ROLLCALL VOTE NO. 11


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

13. An amendment offered by Representative DeLauro providing assistance to hurricane Katrina victims increased budget authority and outlays for function 600 by the following amounts: budget authority--$145,000,000 for fiscal year 2007, $129,000,000 for fiscal year 2008; outlays--$145,000,000 for fiscal year 2007, $129,000,000 for fiscal year 2008.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: victims of Hurricane Katrina shall be able to receive a tax refund from the child tax credit in 2006 and 2007 and to claim the refundable portion of the child tax credit beginning with their first dollar of earned income. It also assumes authorization for the chairman to make appropriate adjustments to Function 800 and to any relevant spending levels and allocations to reduce the tax gap.

The amendment was not agreed to by a roll call vote of 14 ayes and 22 noes.

ROLLCALL VOTE NO. 12


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD                          
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR                        
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

14. An amendment offered by Representative Ford striking funding from the Base Closure Account decreases budget authority and outlays for function 050 by the following amounts: budget authority--$5,626,000,000 for fiscal year 2007; outlays--$935,000,000 for fiscal year 2007.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: strike $5.6 billion from the Base Closure Account.

The amendment was not agreed to by a roll call vote of 11 ayes and 26 noes.

ROLLCALL VOTE NO. 13


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking      X         
Mr. RYUN (KS)             X         Mr. MOORE                X         
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS                X         
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE                 X         
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON                         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND                 X         
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
-----------------------------------------------------------------------

15. An amendment offered by Representative Baird extending the State and local sales tax deductions reduced revenue by the following amounts: revenue--$2,600,000,000 for fiscal year 2007, $2,700,000,000 for fiscal year 2008, $2,900,000,000 for fiscal year 2009, $3,500,000,000 for fiscal year 2010, $4,200,000,000 for fiscal year 2011.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: the revenue decreases provide sales tax deduction for residents of Washington, Florida, Texas, South Dakota, Tennessee, Nevada, and Wyoming. It also assumes authorization for the chairman to make appropriate adjustments to Function 800 and to any relevant spending levels and allocations to reduce the tax gap.

The amendment was not agreed to by a roll call vote of 16 ayes and 22 noes.

ROLLCALL VOTE NO. 14


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Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
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16. An amendment offered by Mr. Cooper provided for a sense of Congress that the determination of the congressional budget for the United States and the President's budget request should include consideration of the financial report of the U.S. Government, especially information regarding the net operating cost, financial position, and long term liabilities.

The amendment was agreed to by voice vote.

17. An amendment offered by Representative Allen increased funding for small businesses by increasing budget authority and outlays for function 370 by the following amounts: budget authority--$237,000,000 for fiscal year 2007; outlays--$79,000,000 for fiscal year 2007, $93,000,000 for fiscal year 2008, $42,000,000 for fiscal year 2009, $15,000,000 for fiscal year 2010, $4,000,000 for fiscal year 2011.

The amendment reduced budget authority and outlays for function 270, reflecting the elimination of funding for the Global Nuclear Energy Partnership, by the following amounts: budget authority--$250,000,000 for fiscal year 2007; outlays--$113,000,000 for fiscal year 2007, $100,000,000 for fiscal year 2008, $25,000,000 for fiscal year 2009, $12,000,000 for fiscal year 2010.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment made all necessary and conforming changes to the committee report to reflect the following assumptions in policy: reducing fees for the Small Business Administration [SBA]; providing funding for the SBA's Microloan Technical Assistance program at the 2006 level; providing funding for SBA's Technical Assistance Program at the 2006 level; providing funding for the SBA's HUBZones Program at the 2006 level; providing funding for the SBA's Native American Outreach Program at the 2006 level; providing funding for the SBA's PRIME Technical Assistance program at the 2006 level; providing funding for the SBA's SBDC program at the 2006 level; providing funding for the SBA's Women's Business Centers Grants at the 2006 level; providing $105 million for the Manufacturing Extension Partnership for 2007; rejecting the President's proposal to eliminate the Advanced Technology Program and maintaining funding at the 2006 level; and eliminating funding for 2007 for the Global Nuclear Energy Partnership.

The amendment was not agreed to by a roll call vote of 17 ayes and 21 noes.

ROLLCALL VOTE NO. 15


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER         X              Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
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18. An amendment offered by Representative Kind for protecting health care in rural America by providing Medicare physician reimbursement and funding for rural communities and other providers. The amendment increased budget authority and outlays for function 550 by the following amounts: budget authority--$133,000,000 for fiscal year 2007; outlays--$46,000,000 for fiscal year 2007, $60,000,000 for fiscal year 2008, $18,000,000 for fiscal year 2009, $6,000,000 for fiscal year 2010, $2,000,000 for fiscal year 2011.

The amendment increased budget authority and outlays for function 570 by the following amounts: budget authority--$354,000,000 for fiscal year 2007, $241,000,000 for fiscal year 2008; outlays--$354,000,000 for fiscal year 2007, $241,000,000 for fiscal year 2008.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: does not assume any cuts below the 2006 enacted level to discretionary Rural Health Activities; assumes increases in Medicare funding to extend the increase in the work geographic index under the physician fee schedule to 1.0 for any locality for which the work geographic index is less than 1.0 for calendar year 2006 furnished services; assumes extension of the 2-percent increase in the update for rural ambulance service under Medicare for calendar year 2007, and assumes extension of the 5-percent additional payment for Medicare home health services furnished to beneficiaries residing in rural areas.

The amendment was not agreed to by a roll call vote of 16 ayes and 22 noes.

ROLLCALL VOTE NO. 16


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
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19. An amendment offered by Representative Davis preventing harmful cuts to children's hospitals increased budget authority and outlays for function 550 by the following amounts: budget authority--$198,000,000 for fiscal year 2007; outlays--$68,000,000 for fiscal year 2007, $90,000,000 for fiscal year 2008, $26,000,000 for fiscal year 2009, $8,000,000 for fiscal year 2010, $2,000,000 for fiscal year 2011.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment directed the committee report be modified to reflect the following assumptions in policy: assume funding for Children's Hospitals Graduate Medical Education at the 2006 enacted level.

The amendment was withdrawn and the report language was included in lieu thereof.

20. An amendment offered by Representative Cooper to add the following section: Prohibition against consideration of appropriation measures if funds for earmarks are included only in accompanying reports.

The amendment stated: (1) earmarks must be included in a measure, not solely listed in a committee or conference report accompanying the measure; (2) an earmark is defined as a provision that specifies the identity of a private business, State, territory or locality, but not any Federal agency, to receive a grant, loan, loan guarantee, or contract; (3) the House would be out of order to consider any rule or waiver of paragraph (1) to any measure containing discretionary spending.

The amendment was defeated on a voice vote.

21. An amendment was offered by Representative Cuellar as a sense of Congress regarding Performance-Based Budgeting.

The amendment was withdrawn and by unanimous consent report language was agreed upon on the matter for Representatives Cuellar and Diaz-Balart.

22. An amendment offered by Representative DeLauro increasing rural communities' budget authority and outlays for function 450 by the following amounts: budget authority--$220,000,000 for fiscal year 2007; outlays--$14,400,000 for fiscal year 2007, $56,600,000 for fiscal year 2008, $65,700,000 for fiscal year 2009, $38,400,000 for fiscal year 2010, $22,900,000 for fiscal year 2011 ($22,000,000 in 2007 budget authority would not be spent until fiscal year 2012).

The amendment increased budget authority and outlays for function 600 by the following amounts: budget authority--$180,000,000 for fiscal year 2006; outlays--$12,900,000 for fiscal year 2006, $46,000,000 for fiscal year 2007, $48,400,000 for fiscal year 2008, $46,600,000 for fiscal year 2009, $26,000,000 for fiscal year 2010.

The amendment made adjustments to aggregate revenue to ensure the amendment was deficit neutral. It authorized adjustments to function 800 and to any relevant spending levels and allocations to reduce the size of the tax gap.

The amendment made all necessary and conforming changes to the Chairman's Mark.

The amendment was not agreed to by a roll call vote of 16 ayes and 22 noes.

ROLLCALL VOTE NO. 17


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Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman      X         Mr. SPRATT, Ranking X              
Mr. RYUN (KS)             X         Mr. MOORE           X              
Mr. CRENSHAW              X         Mr. NEAL            X              
Mr. PUTNAM                X         Ms. DeLAURO         X              
Mr. WICKER                X         Mr. EDWARDS         X              
Mr. HULSHOF               X         Mr. FORD            X              
Mr. BONNER                X         Mrs. CAPPS          X              
Mr. GARRETT               X         Mr. BAIRD           X              
Mr. BARRETT               X         Mr. COOPER          X              
Mr. McCOTTER              X         Mr. DAVIS           X              
Mr. DIAZ-BALART           X         Mr. JEFFERSON       X              
Mr. HENSARLING            X         Mr. ALLEN           X              
Mr. LUNGREN               X         Mr. CASE            X              
Mr. SESSIONS              X         Ms. McKINNEY                       
Mr. RYAN (WI)             X         Mr. CUELLAR         X              
Mr. SIMPSON               X         Ms. SCHWARTZ        X              
Mr. BRADLEY               X         Mr. KIND            X              
Mr. McHENRY               X                                            
Mr. MACK                  X                                            
Mr. CONAWAY               X                                            
Mr. CHOCOLA               X                                            
Mr. CAMPBELL              X                                            
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23. An amendment offered by Representative McCotter added the following section: It is the sense of Congress that any revenue increases achieved through recovery of taxes legally owed to the U.S. Treasury but not actually paid--the so-called `tax gap'--shall be dedicated entirely to reducing the deficit and the accumulated debt, and not to financing additional spending.

The amendment was agreed to by a roll call vote of 24 ayes and 13 noes.

ROLLCALL VOTE NO. 18


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Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman X              Mr. SPRATT, Ranking      X         
Mr. RYUN (KS)        X              Mr. MOORE                X         
Mr. CRENSHAW         X              Mr. NEAL                 X         
Mr. PUTNAM           X              Ms. DeLAURO              X         
Mr. WICKER           X              Mr. EDWARDS              X         
Mr. HULSHOF          X              Mr. FORD                           
Mr. BONNER           X              Mrs. CAPPS               X         
Mr. GARRETT          X              Mr. BAIRD                X         
Mr. BARRETT          X              Mr. COOPER          X              
Mr. McCOTTER         X              Mr. DAVIS                X         
Mr. DIAZ-BALART      X              Mr. JEFFERSON            X         
Mr. HENSARLING       X              Mr. ALLEN                X         
Mr. LUNGREN          X              Mr. CASE                 X         
Mr. SESSIONS         X              Ms. McKINNEY                       
Mr. RYAN (WI)        X              Mr. CUELLAR         X              
Mr. SIMPSON          X              Ms. SCHWARTZ             X         
Mr. BRADLEY          X              Mr. KIND                 X         
Mr. McHENRY          X                                                 
Mr. MACK             X                                                 
Mr. CONAWAY          X                                                 
Mr. CHOCOLA          X                                                 
Mr. CAMPBELL         X                                                 
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Mr. Ryun moved that the committee adopt the aggregates, functional totals, and other matters, as amended.

The motion was agreed to by voice vote.

Chairman Nussle called up the Concurrent Resolution of the Budget for Fiscal Year 2007 incorporating aggregates, function totals, and other appropriate matter as previously agreed.

Mr. Ryun moved that the committee order the Concurrent Resolution reported with a favorable recommendation and that the Concurrent Resolution do pass.

The motion offered by Mr. Ryun was agreed to by a roll call vote of 22 ayes and 17 noes.

ROLLCALL VOTE NO. 19


-----------------------------------------------------------------------
Representative       Aye No Present Representative      Aye No Present 
-----------------------------------------------------------------------
Mr. NUSSLE, Chairman X              Mr. SPRATT, Ranking      X         
Mr. RYUN (KS)        X              Mr. MOORE                X         
Mr. CRENSHAW         X              Mr. NEAL                 X         
Mr. PUTNAM           X              Ms. DeLAURO              X         
Mr. WICKER           X              Mr. EDWARDS              X         
Mr. HULSHOF          X              Mr. FORD                 X         
Mr. BONNER           X              Mrs. CAPPS               X         
Mr. GARRETT          X              Mr. BAIRD                X         
Mr. BARRETT          X              Mr. COOPER               X         
Mr. McCOTTER         X              Mr. DAVIS                X         
Mr. DIAZ-BALART      X              Mr. JEFFERSON            X         
Mr. HENSARLING       X              Mr. ALLEN                X         
Mr. LUNGREN          X              Mr. CASE                 X         
Mr. SESSIONS         X              Ms. McKINNEY             X         
Mr. RYAN (WI)        X              Mr. CUELLAR              X         
Mr. SIMPSON          X              Ms. SCHWARTZ             X         
Mr. BRADLEY          X              Mr. KIND                 X         
Mr. McHENRY          X                                                 
Mr. MACK             X                                                 
Mr. CONAWAY          X                                                 
Mr. CHOCOLA          X                                                 
Mr. CAMPBELL         X                                                 
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Mr. Ryun asked unanimous consent that the Chairman be authorized to make a motion to go to conference pursuant to clause 1 of House Rule XXII and that staff be authorized to make any necessary technical and conforming corrections in the resolution, and any committee amendments, and to calculate the remaining elements required on the resolution, prior to filing the resolution.

PUBLIC DEBT: AMENDING THE STATUTORY LIMIT PURSUANT TO HOUSE RULE XXVII

The adoption of a conference agreement by the two Houses on a concurrent resolution of the budget would result in the engrossment of a House Joint Resolution adjusting the level of the statutory limit on the public debt pursuant to House Rule XXVII, in consonance with clause 3 of that rule. This resolution contemplates a joint resolution of the following form:

Resolved, by the Senate and the House of Representatives of the United States of America in Congress assembled, That subsection (b) of section 3101 of title 31, United States Code, is amended by striking out the dollar limitation contained in such subsection and inserting in lieu thereof $9,618,000,000,000.

If the joint resolution is enacted to raise the debt limit to the level contemplated by this resolution, the limit will be increased from $8.965 trillion to $9.618 trillion, an increase of $653 billion.

ADDITIONAL REPORT LANGUAGE

OXYGEN FUEL SYSTEMS

The committee recognizes the importance of oxygen fuel systems as part of the Department of Energy's Clean Coal Initiative. Coal fired power plants account for over half of our electric generation and the deployment of oxygen fuel systems will greatly reduce power plant emissions and will meet the administration's emissions targets of 2020 immediately. Key to this effort will be the establishment of an oxygen fuel program office within the Department of Energy as authorized by section 1407 of the recently-passed Energy Bill.

COAL RESEARCH

Coal is the United States' most abundant domestic energy source and a primary fuel for generating electricity. The committee recognizes the importance of coal and is supportive of the Clean Coal Power Initiative and the coal research, development and demonstration projects it supports.

BONNEVILLE POWER MARKETING ADMINISTRATION

This resolution does not specifically assume the use of Bonneville Power Administration [BPA] secondary market revenues in excess of a threshold to be set by the administration for advance amortization payments on BPA bond obligations, as proposed in the administration budget.

CHILDREN'S HOSPITAL GRADUATE MEDICAL EDUCATION

The committee recognizes the important role that the nation's independent children's hospitals play in providing high quality health care to all children. Children's hospitals treat a disproportionately poor and uninsured population, and provide the majority of highly specialized pediatric inpatient care to children with complex and chronic conditions. They are the pediatric health care safety net for low-income children in their communities and regions, with an average of 50 percent or more of their care devoted to children in Medicaid. Children's hospitals train 30 percent of all pediatricians in the United States, half of the nation's pediatric sub-specialists and the majority of pediatric researchers. The Children's Hospitals Graduate Medical Education program [CHGME] was established by Congress in 1999 to provide equitable GME support to freestanding children's teaching hospitals. The committee recognizes the importance of the CHGME and recommends adequate funding to sustain the current program.

The Children's Hospitals Graduate Medical Education [GME] program is an important source of funding for freestanding children's hospitals. In determining the appropriate level of funding for fiscal year 2007, the committee believes Congress should consider both the number of uninsured patients whose care is partially funded through the GME program and the need for continued funding of physician training through the GME program.

IMPORTANCE OF THE AIDS DRUG ASSISTANCE PROGRAMS

AIDS Drug Assistance Programs [ADAPs] provide FDA-approved HIV-related prescription drugs to underinsured and uninsured individuals living with HIV/AIDS. Title II of the Ryan White Comprehensive AIDS Resources Emergency Act gives states broad authority to set program eligibility criteria and treatment options for this joint federal-state funded program based on need and the availability of funds. ADAPs play a particularly critical role in providing lifesaving medications to the very poor. Eighty percent of all ADAP clients are at 200 percent of the Federal Poverty Level or below. ADAP has been an extremely successful program and today is keeping over 100,000 people alive throughout the Nation. Since people are living longer, demand for HIV/AIDS treatment is at an all-time high. A recent Institute of Medicine report concluded that there are 233,000 HIV-positive Americans who do not have access to AIDS drugs, and that some States have instituted waiting lists. The President recognized the importance of the ADAPs in his State of the Union address by calling for `new funding to states, so we end the waiting lists for AIDS medicine in America.' In his budget, the President proposed increasing ADAP funding by $70 million. While this will not provide AIDS medications for everyone who needs them, it is a worthy increase and the committee recognizes the importance of funding this program at adequate levels.

POISON CONTROL PROGRAM

The budget resolution assumes funding of the Poison Control Program at the prior year level. The Poison Control Program currently supports a mix of grantees--most grantees serve entire states, but a few serve multistate regions and, in a handful of cases, more than one grantee serves a single state. The committee is generally supportive of this current structure and the budget resolution assumes no changes will be made in this approach. The committee also assumes that poison control funds will continue to be allocated to all certified centers based on service population.

MAINTAINING ACCESS TO AMBULANCE SERVICES

Medicare reimbursement for ambulance services continues to be well below the national average for the cost of providing those services. Medicare patients on average account for 50 percent of the revenue of ambulance service providers. In order to maintain adequate access and high quality service that Medicare beneficiaries deserve, it is essential that ambulance service providers be reimbursed for the cost of providing the service.

MAN-PORTABLE AIR DEFENSE SYSTEMS

Man-Portable Air Defense Systems [MANPADS] remain a serious threat to commercial aviation, to the economy and to our nation as a whole. Commercial variants of military Infrared Countermeasures Systems have proven a safe and cost effective way to protect against this threat. The results of the Department of Homeland Security [DHS] Phase I and II studies have provided data confirming the feasibility of transferring proven military technology into the commercial environment. The committee recognizes the success of DHS' Counter-MANPAD program and the importance of adequately funding Phase III testing and consequent efforts to establish a procurement agency and production plan.

PHYSICIAN MEDICARE PAYMENTS

Under current Medicare law a formula, called the Sustainable Growth Rate [SGR], governs Medicare spending on physician services with the goal of containing spending in this area. The formula does not accurately reflect physician services or beneficiary utilization rates; and as such, physicians are scheduled to receive a significant reduction in reimbursement for treating Medicare beneficiaries in 2007 and beyond. The committee recognizes the need to modernize and stabilize physician payment, and urges the Congress to review the SGR payment system, and to determine a fair short-term solution for physician reimbursement in 2007, as well as a long-term solution that will fix payment update protocols so the Congress need not address the payment issue annually as was needed in 2006 to avoid the scheduled 4.4 percent reduction in reimbursement as dictated by the SGR. Improvements in quality may

also be realized while updating the payment system, payment for performance initiatives have been examined by some House committees, and the committee recommends that quality improvement initiatives be included in any physician payment update to ensure Medicare beneficiaries receive the best possible care.

PHYSICAL THERAPY CAPS

The committee recognizes the importance of patient access to high-quality rehabilitation services for Medicare beneficiaries and supports continued monitoring of the implementation of the Medicare Modernization Act of 2003 and beneficiary access to rehabilitation services for Medicare beneficiaries.

LOCK AND DAM MODERNIZATION

The committee anticipates enactment during calendar year 2006 of the Water Resources Development Act of 2005, including the authorization of lock modernization on the Upper Mississippi River and Illinois Waterway. Sixty percent of the nation's agricultural exports are transported through these locks every year. However, improvements to this infrastructure are needed to maintain the international competitiveness of the country's agricultural sector. As such, the committee notes that the budget resolution provides funding to meet this need and encourages the Congress to take the steps required to improve our inland waterway infrastructure.

METHAMPHETAMINE PROGRAMS

Methamphetamine usage, production and trafficking have become a serious problem in the United States, particularly in Midwestern and Western states. This highly addictive drug has caused irreparable harm to families and children. State and Local Law Enforcement and Drug Task Forces have been instrumental in the war on drugs and in particular, ongoing efforts to eliminate methamphetamine production, trafficking and use. Accordingly, the committee is supportive of the Community Oriented Policing Services and Byrne Justice Assistance Grants programs.

KIDNEY CARE

The Medicare program covers vital kidney dialysis treatments for patients who are afflicted with End Stage Renal Disease [ESRD]. Unlike other Medicare providers, dialysis providers do not receive an annual payment update for their services. ESRD patients are dependent on this care, and in the interest of both better health outcomes and avoiding costs associated with unnecessary hospital stays, the committee urges Congress to ensure that Medicare payment policy for ESRD care preserves patient access to these important services. Further, the committee urges review of the impact on patient care that the lack of an automatic annual payment update for dialysis services has had on beneficiaries.

GLOBAL AIDS

The overall level of discretionary funding under this resolution is sufficient to support an historic level of funding for HIV/AIDS.

PROGRAM ASSESSMENT RATING TOOL

In 2001, the administration began to assess the government's programs with a consistent methodology, which is known as the Program Assessment Rating Tool [PART]. The administration has used the PART evaluations to assess almost 1,000 programs and have used these assessments to assist in the formulation of the President's Budget.

The PART evaluations help assess the performance and management of programs in order to ensure that performance is maximized with limited tax dollars. The evaluation process provides a meaningful insight into programs' ability to accomplish its intended missions and highlights modifications that can be made to improve performance. Information gathered during the PART process can assist in making the Federal Government more efficient and less costly to the American taxpayer.

The administration also launched ExpectMore.gov, a new website that provides access to the PART assessments in formats that are easy-to-understand and search.

The Committee on the Budget recommends that Congress make use of this information in authorization, appropriations, and oversight of program management and performance.

ACCOUNTS IDENTIFIED FOR ADVANCE APPROPRIATIONS

OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE

COMMITTEE ON THE BUDGET OVERSIGHT FINDINGS AND RECOMMENDATIONS

Clause 3(c)(1) of Rule XIII requires each committee report to contain oversight findings and recommendations pursuant to clause 2(b)(1) of rule X. The Budget Committee has no findings to report at the present time.

NEW BUDGET AUTHORITY, ENTITLEMENT AUTHORITY, AND TAX EXPENDITURES

Clause 3(c)(2) of rule XIII of the Rules of the House of Representatives provides that Committee reports shall contain the statement required by Section 308(a)(1) of the Congressional Budget Act of 1974. This report does not contain such a statement because as a concurrent resolution setting forth a blueprint for the Congressional budget, the budget resolution does not provide new budget authority or new entitlement authority or change revenues.

GENERAL PERFORMANCE GOALS AND OBJECTIVES

Clause 3(c)(4) of rule XIII requires each committee report to contain a statement of general performance goals and objectives, including outcome-related goals and objectives, for which the measure authorizes funding. The Budget Committee has no such goals and objectives to report at this time.

VIEWS OF COMMITTEE MEMBERS

Clause 2(l) of rule XI requires each committee to afford a 2-day opportunity for members of the committee to file additional, minority, or dissenting views and to include the views in its report. The following views were submitted:

MINORITY VIEWS

Earlier this month, the Senate increased the debt ceiling by $781 billion. This marked the fourth time in five years that Congress has raised the ceiling to make room for the Bush Administration's budgets. Those four increases total $3.015 trillion.

Insert offset folio 133 here 26794.001

When President Bush took office in 2001, the national debt was $5.7 trillion. By the end of next year, the national debt will rise to $9.3 trillion--up 66% in six years. At this rate, the Bush Administration will almost double the national debt by the end of its eight-year term.

Insert offset folio 133 here 26794.002

You can blame these dismal results on terrorism, recession, and war, but in truth, they come from a fiscal policy that says we can have guns, butter, and tax cuts, and ignore the deficits.

This budget resolution is an extension of the same policy. It is a bridge to nowhere. It holds no plan or prospect for balancing the budget.

The figures in this budget claim a unified deficit this year of $372 billion, declining to about $160 billion in 2011. That implies a linear reduction on to balance between 2011 and 2016. But between 2006 and 2011, this budget makes major omissions. One omission is a long-term fix to the Alternative Minimum Tax (AMT). Another omission is some provision for the cost of

war in Iraq and Afghanistan, beyond the $50 billion provided in the budget for 2007. The Congressional Budget Office (CBO) estimates the five-year cost is $224 billion, assuming redeployment to moderate levels, with 40,000 troops left in the theater. And, of course, unlike the President's budget, this budget includes nothing to implement the President's proposal to partially privatize Social Security. If Republicans support privatizing Social Security, then the budget resolution should reflect those costs. Furthermore, in the years beyond 2011, the impact of the tax cuts passed in 2001 and 2003, fully phased in, will have a profound, very costly effect, which this budget avoids by ending its forecast in 2011.

This budget stands in stark contrast to the budgets of the Clinton Administration. The First Bush Administration left the Clinton Administration a deficit of $290 billion, which at the time was a record. Every year thereafter for eight straight years the bottom line of the budget got better. By 1998 the budget was in balance for the first time in 30 years. By 2000, the budget was running a surplus of $236 billion. President Bush took office the next year with an advantage no president in recent times has enjoyed: a budget in surplus--big-time surplus. His economists looked out ten years, and saw nothing but surpluses, $5.6 trillion in all over ten years.

Insert offset folio 134 here 26794.003

Democrats implored the President not to bet the budget on a blue-sky forecast, for if the rosy scenario did not materialize, we would find ourselves deep in deficit again. We also warned that while we might be sitting on an island of surpluses, we were surrounded by a sea of red ink, long-term liabilities for Social Security and Medicare--liabilities so large that if we kept books on an accrual basis, there would be no surplus.

The President overlooked these factors, and so did Republicans in Congress, and thus five years later, the federal government faces record deficits. This budget and the President's budget show deficits diminishing over time, but when the projections on which they are based are adjusted for reality--when they include, for example, deployment costs for troops past 2007 and a long-term fix to the AMT--the resulting deficits grow larger and larger and are close to $500 billion by 2016.

These enormous deficits and mounting debt could not come at a worse time. Seventy-seven million baby boomers are marching to their retirement starting in 2008, and we should not be running up debt but saving to be ready for their retirement.

In the name of deficit reduction, this budget resolution does cut deeply into critical government services, but the cuts come mostly in services that people depend upon. The cuts hurt, but make barely a dent in the deficit. For example--

than current services over the next five years.

Most of the cuts in this resolution fall on domestic spending, and will never be sufficient to resolve the deficit because all such discretionary spending amounts to about $375 billion, about the size of the budget deficit.

Insert offset folio 136 here 26794.004

In addition, all of this budget's spending cuts are like last year's `Deficit Reduction Act.' At the end of last year, Republicans managed to pass reductions of about $40 billion in mandatory spending, but during the year, the House passed $122 billion in a sundry assortment of tax cuts, so that the net effect was not to reduce the deficit but to increase it by about $80 billion.

By the same token, Republicans have a pending agenda of tax cut renewals, revisions, and new tax cuts, which total $3.038 trillion, and which will add to the deficit over 2006-2016.

Despite these cuts, this budget protects substantial spending for certain purposes. Defense is increased by $150 billion over current services, not including supplemental appropriations. The budget continues Medicare subsidies close to $60 billion for managed care providers of Medicare even though they are supposed to save Medicare money, not cost more. What's more, this resolution leaves standing the most indefensible feature of the whole Medicare prescription drug law, namely, the provision that prohibits the government from negotiating prices. No one knows exactly how much savings the taxpayers are mission out on because of that prohibition, but clearly the negotiation of drug prices could save a lot of money.

In our Budget Committee markup, Democrats proposed amendments that aimed to correct or mitigate some of these flaws and shortcomings, but nearly every amendment was rejected on a party-line vote. And that's truly a shame, because until we all sit at the same table, and put everything on the table, we will not resolve the deficits that plague this budget and our nation.
John Spratt.
Dennis Moore.
Richard E. Neal.
Rosa L. DeLauro.
Chet Edwards.
Harold E. Ford.
Lois Capps.
Brian Baird.
Jim Cooper.
Artur Davis.
William J. Jefferson.
Tom Allen.
Ed Case.
C. McKinney.
Henry Cuellar.
Allyson Y. Schwartz.
Ron Kind.

109TH CONGRESS

2D SESSION

H. CON. RES. 376

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.


CONCURRENT RESOLUTION

SECTION 1. CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 2007.

Sec. 1. Concurrent resolution on the budget for fiscal year 2007.
TITLE I--RECOMMENDED LEVELS AND AMOUNTS
Sec. 101. Recommended levels and amounts.
Sec. 102. Major functional categories.
TITLE II--RECONCILIATION
Sec. 201. Reconciliation in the House of Representatives.
TITLE III--RESERVE FUNDS
Sec. 301. Reserve fund for the disposal of underutilized Federal real property.
Sec. 302. Reserve fund for Secure Rural Schools and Community Self-Determination Act Reauthorization.
Sec. 303. Reserve fund for calendar year 2007 alternative minimum tax relief.
Sec. 304. Reserve fund for the National Flood Insurance Program to meet outstanding claims for flood damage in the Gulf.
Sec. 305. Reserve fund for the reform of the regulation of government-sponsored enterprises.
TITLE IV--BUDGET ENFORCEMENT
Sec. 401. Restrictions on advance appropriations.
Sec. 402. Overseas contingency operations.
Sec. 403. Exemption of avian bird flu response.
Sec. 404. Application and effect of changes in allocations and aggregates.
Sec. 405. Adjustments to reflect changes in concepts and definitions.
Sec. 406. Compliance with section 13301 of the Budget Enforcement Act of 1990.
Sec. 407. Exercise of rulemaking powers.
Sec. 408. Treatment of allocations in the House.
Sec. 409. Budgetary treatment of the National Flood Insurance Program.
Sec. 410. Adjustments for tax legislation.
TITLE V--EMERGENCY RESERVE FUND
Sec. 501. Nondefense reserve fund for emergencies.
Sec. 502. Emergency criteria.
Sec. 503. Development of guidelines for application of emergency definition.
Sec. 504. Committee notification of emergency legislation.
Sec. 505. Up-to-date tabulations.
TITLE VI--SENSE OF CONGRESS
Sec. 601. Sense of Congress on long-term budgeting.
Sec. 602. Sense of Congress on closing the tax gap to reduce the deficit.

TITLE I--RECOMMENDED LEVELS AND AMOUNTS

SEC. 101. RECOMMENDED LEVELS AND AMOUNTS.

SEC. 102. MAJOR FUNCTIONAL CATEGORIES.

TITLE II--RECONCILIATION

SEC. 201. RECONCILIATION IN THE HOUSE OF REPRESENTATIVES.

TITLE III--RESERVE FUNDS

SEC. 301. RESERVE FUND FOR THE DISPOSAL OF UNDERUTILIZED FEDERAL REAL PROPERTY.

SEC. 302. RESERVE FUND FOR SECURE RURAL SCHOOLS AND COMMUNITY SELF-DETERMINATION ACT REAUTHORIZATION.

SEC. 303. RESERVE FUND FOR CALENDAR YEAR 2007 ALTERNATIVE MINIMUM TAX RELIEF.

SEC. 304. RESERVE FUND FOR THE NATIONAL FLOOD INSURANCE PROGRAM TO MEET OUTSTANDING CLAIMS FOR FLOOD DAMAGE IN THE GULF.

SEC. 305. RESERVE FUND FOR THE REFORM OF THE REGULATION OF GOVERNMENT-SPONSORED ENTERPRISES.

TITLE IV--BUDGET ENFORCEMENT

SEC. 401. RESTRICTIONS ON ADVANCE APPROPRIATIONS.

SEC. 402. OVERSEAS CONTINGENCY OPERATIONS.

SEC. 403. EXEMPTION OF AVIAN BIRD FLU RESPONSE.

SEC. 404. APPLICATION AND EFFECT OF CHANGES IN ALLOCATIONS AND AGGREGATES.

SEC. 405. ADJUSTMENTS TO REFLECT CHANGES IN CONCEPTS AND DEFINITIONS.

SEC. 406. COMPLIANCE WITH SECTION 13301 OF THE BUDGET ENFORCEMENT ACT OF 1990.

SEC. 407. EXERCISE OF RULEMAKING POWERS.

SEC. 408. TREATMENT OF ALLOCATIONS IN THE HOUSE.

SEC. 409. BUDGETARY TREATMENT OF THE NATIONAL FLOOD INSURANCE PROGRAM.

SEC. 410. ADJUSTMENTS FOR TAX LEGISLATION.

TITLE V--EMERGENCY RESERVE FUND

SEC. 501. NONDEFENSE RESERVE FUND FOR EMERGENCIES.

SEC. 502. EMERGENCY CRITERIA.

SEC. 503. DEVELOPMENT OF GUIDELINES FOR APPLICATION OF EMERGENCY DEFINITION.

SEC. 504. COMMITTEE NOTIFICATION OF EMERGENCY LEGISLATION.

SEC. 505. UP-TO-DATE TABULATIONS.

TITLE VI--SENSE OF CONGRESS

SEC. 601. SENSE OF CONGRESS ON LONG-TERM BUDGETING.

SEC. 602. SENSE OF CONGRESS ON CLOSING THE TAX GAP TO REDUCE THE DEFICIT.