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109th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES                 
 1st Session                                                     109-17
_______________________________________________________________________

                                     


                         CONCURRENT RESOLUTION
                         ON THE BUDGET--FISCAL
                               YEAR 2006

                               ----------                              

                              R E P O R T

                                 of the

                        COMMITTEE ON THE BUDGET
                        HOUSE OF REPRESENTATIVES

                              to accompany

                            H. Con. Res. 95

ESTABLISHING THE CONGRESSIONAL BUDGET FOR THE UNITED STATES GOVERNMENT 
FOR FISCAL YEAR 2006, REVISING APPROPRIATE BUDGETARY LEVELS FOR FISCAL 
 YEAR 2005, AND SETTING FORTH APPROPRIATE BUDGETARY LEVELS FOR FISCAL 
                        YEARS 2007 THROUGH 2010

                             together with

                             MINORITY VIEWS




 March 11, 2005.--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 2006


109th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES                 
 1st Session                                                     109-17
_______________________________________________________________________

                                     


                         CONCURRENT RESOLUTION

                         ON THE BUDGET--FISCAL

                               YEAR 2006

                               __________

                              R E P O R T

                                 of the

                        COMMITTEE ON THE BUDGET

                        HOUSE OF REPRESENTATIVES

                              to accompany

                            H. Con. Res. 95

ESTABLISHING THE CONGRESSIONAL BUDGET FOR THE UNITED STATES GOVERNMENT 
FOR FISCAL YEAR 2006, REVISING APPROPRIATE BUDGETARY LEVELS FOR FISCAL 
 YEAR 2005, AND SETTING FORTH APPROPRIATE BUDGETARY LEVELS FOR FISCAL 
                        YEARS 2007 THROUGH 2010

                             together with

                             MINORITY VIEWS




 March 11, 2005.--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
ROB PORTMAN, Ohio,                   JOHN M. SPRATT, Jr., South 
  Vice Chairman                          Carolina,
JIM RYUN, Kansas                       Ranking Minority Member
ANDER CRENSHAW, Florida              DENNIS MOORE, Kansas
ADAM H. PUTNAM, Florida              RICHARD E. NEAL, Massachusetts
ROGER F. WICKER, Mississippi         ROSA L. DeLAURO, Connecticut
KENNY C. HULSHOF, Missouri           CHET EDWARDS, Texas
JO BONNER, Alabama                   HAROLD E. FORD, Jr., Tennessee
SCOTT GARRETT, New Jersey            LOIS CAPPS, California
J. GRESHAM BARRETT, South Carolina   BRIAN BAIRD, Washington
THADDEUS G. McCOTTER, Michigan       JIM COOPER, Tennessee
MARIO DIAZ-BALART, Florida           ARTUR DAVIS, Alabama
JEB HENSARLING, Texas                WILLIAM J. JEFFERSON, Louisiana
ILEANA ROS-LEHTINEN, Florida         THOMAS H. ALLEN, Maine
DANIEL E. LUNGREN, California        ED CASE, Hawaii
PETE SESSIONS, Texas                 CYNTHIA McKINNEY, Georgia
PAUL RYAN, Wisconsin                 HENRY CUELLAR, Texas
MICHAEL K. SIMPSON, Idaho            ALLYSON Y. SCHWARTZ, Pennsylvania
JEB BRADLEY, New Hampshire           RON KIND, Wisconsin
PATRICK T. McHENRY, North Carolina
CONNIE MACK, Florida
K. MICHAEL CONAWAY, Texas

                           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.............................    11
    Economic Projections: Administration, CBO, and Private 
      Forecasters (Table 1)......................................    15
    Economic Assumptions of the Budget Resolution (Table 2)......    16
Revenue..........................................................    17
Function-by-Function Presentation:                                   19
    050 National Defense.........................................    21
    150 International Affairs....................................    22
    250 General Science, Space and Technology....................    23
    270 Energy...................................................    24
    300 Natural Resources and Environment........................    25
    350 Agriculture..............................................    26
    370 Commerce and Housing Credit..............................    27
    400 Transportation...........................................    29
    450 Community and Regional Development.......................    31
    500 Education, Training, Employment and Social Services......    32
    550 Health...................................................    33
    570 Medicare.................................................    34
    600 Income Security..........................................    35
    650 Social Security..........................................    37
    700 Veterans Benefits and Services...........................    38
    750 Administration of Justice................................    39
    800 General Government.......................................    40
    900 Net Interest.............................................    41
    920 Allowances...............................................    42
    950 Undistributed Offsetting Receipts........................    44
Summary Tables: Revenue and Spending.............................    45
    Comparison of Total Revenues for President's Request and 
      Committee Recommendation (Table 3).........................    45
    Comparison of On-Budget Revenues for President's Request and 
      Committee Recommendation (Table 4).........................    46
    CBO Baseline Revenues by Source, in Billions of Dollars 
      (Table 5)..................................................    47
    CBO Baseline Revenues by Source, as Percent of GDP (Table 6).    47
    Comparison of Total Revenues for CBO Baseline and Committee 
      Recommendation (Table 7)...................................    48
    Comparison of Total Revenues, as Percent of GDP, for CBO 
      Baseline and Committee Recommendation (Table 8)............    49
    Tax Expenditure Estimates by Budget Function, Fiscal Years 
      2005-2009 (Table 9)........................................    50
    Fiscal Year 2006 Budget Resolution Total Spending and 
      Revenues (Table 10)........................................    56
    Fiscal Year 2006 Budget Resolution Discretionary Spending 
      (Table 11).................................................    58
    Fiscal Year 2006 Budget Resolution Mandatory Spending (Table 
      12)........................................................    60
    Fiscal Year 2006 Budget Resolution Minus the President's 
      Budget (Table 13)..........................................    62
    Fiscal Year 2006 Budget Resolution Compared to 2005: Total 
      Spending and Revenues (Table 14)...........................    64
    Fiscal Year 2006 Budget Resolution Compared to 2005: Total 
      Spending and Revenues (Percentage Change) (Table 15).......    66
Reconciliation...................................................    69
    Reconciliation Instructions to House Authorizing Committees 
      (Table 16).................................................    71
Section-by-Section Summary of the Budget Resolution..............    73
The Congressional Budget Process.................................    81
    Appropriations Committee.....................................    81
    Authorizing Committees.......................................    82
    Adjustments..................................................    82
    Enforcement..................................................    83
    Allocation of Spending Authority to House Appropriations 
      Committee (Table 17).......................................    85
    Allocations of Spending Authority to House Committees Other 
      Than Appropriations (Table 18).............................    86
Enforcing the Budget Resolution..................................    89
Votes of the Committee...........................................    91
Additional Report Language.......................................   113
Other Matters To Be Discussed Under the Rules of the House.......   119
    Committee on the Budget Oversight Findings and 
      Recommendations............................................   119
    New Budget Authority, Entitlement Authority, and Tax 
      Expenditures...............................................   119
    General Performance Goals and Objectives.....................   119
    Additional, Supplemental, Dissenting and Minority Views......   119
Appendix--The Concurrent Resolution on the Budget................   127

                            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....................................................    15
Table 2: Economic Assumptions of the Budget Resolution...........    16
Table 3: Comparison of Total Revenues for President's Request and 
  Committee Recommendation.......................................    45
Table 4: Comparison of On-Budget Revenues for President's Request 
  and Committee Recommendation...................................    46
Table 5: CBO Baseline Revenues by Source, in Billions of Dollars.    47
Table 6: CBO Baseline Revenues by Source, as Percent of GDP......    47
Table 7: Comparison of Total Revenues for CBO Baseline and 
  Committee Recommendation.......................................    48
Table 8: Comparison of Total Revenues, as Percent of GDP, for CBO 
  Baseline and Committee Recommendation..........................    49
Table 9: Tax Expenditure Estimates by Budget Function, Fiscal 
  Years 2005-2009................................................    50
Table 10: Fiscal Year 2006 Budget Resolution Total Spending and 
  Revenues.......................................................    56
Table 11: Fiscal Year 2006 Budget Resolution Discretionary 
  Spending.......................................................    58
Table 12: Fiscal Year 2006 Budget Resolution Mandatory Spending..    60
Table 13: Fiscal Year 2006 Budget Resolution Minus the 
  President's Budget.............................................    62
Table 14: Fiscal Year 2006 Budget Resolution Compared to 2005: 
  Total Spending and Revenues....................................    64
Table 15: Fiscal Year 2006 Budget Resolution Compared to 2005: 
  Total Spending and Revenues (Percentage Change)................    66
Table 16: Reconciliation Instructions to House Authorizing 
  Committees.....................................................    71
Table 17: Allocation of Spending Authority to House 
  Appropriations Committee.......................................    85
Table 18: Allocations of Spending Authority to House Committees 
  Other Than Appropriations......................................    86


109th Congress                                                   Report
                        HOUSE OF REPRESENTATIVES
 1st Session                                                     109-17

======================================================================



 
         CONCURRENT RESOLUTION ON THE BUDGET--FISCAL YEAR 2006

                                _______
                                

 March 11, 2005.--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 Budget, submitted the following

                              R E P O R T

                             together with

                             MINORITY VIEWS

                     [To accompany H. Con. Res. 95]
                              Introduction

                            SETTING THE PATH

    Long before today--even long before Congress received the 
President's budget proposal--the priorities of this fiscal year 
2006 budget were clear. The driving force of this budget had to 
be, before all else, providing for America's most urgent needs. 
They are:

- Continued Strength. America is free, and will remain free, as 
    long as the Nation is strong enough to defend that freedom 
    at home, and around the world.
- Continued Growth. To remain the world's most prosperous 
    nation, Congress must ensure that America's economy 
    continues to grow and to create jobs.
- Restrained Spending. America's continued greatness comes from 
    the unlimited opportunities that freedom provides. Congress 
    must continue encouraging opportunities for a better life 
    for every American, and must also ensure those 
    opportunities and benefits for the next generation. All 
    government spending must be paid for, either through taxes 
    or through borrowing--and both burden the economy. 
    Controlling spending eases that burden--and therefore is 
    itself a policy favoring economic growth.

    Congress has addressed extraordinary spending demands in 
the past several years, and faces an unsustainable rate of 
spending growth that both Republicans and Democrats have 
created. Congress must meet this challenge as it faces what 
Federal Reserve Chairman Greenspan calls ``an unprecedented 
demographic shift''--a shift that will put exceptional strains 
on the government's entitlement programs, and the Nation's 
economy. As discussed below, under ``Mandatory Spending,'' a 
principal aim of this budget resolution is to begin addressing 
the unsustainable growth of these programs.

                              FIRST STEPS

    Last year, this committee began the process of recovering 
from a crisis mode--generated by the necessary response to 9-
11--and entering a long-term planning mode that is critical at 
this time in the Nation's history.
    Last year's budget called for no tax increases. This was 
based on an economic policy that had bolstered the recovery and 
expansion already under way, but not yet fully developed. Due 
in large part to the fiscal policies of the past several years, 
the Nation is now enjoying strong, sustained economic growth 
and job creation, including:
- The strongest real growth in gross domestic product [GDP] in 
    5 years, and one of the strongest sustained performances of 
    the past 2 decades.
- More than 3.0 million new jobs created over the past 21 
    months, record high employment, low unemployment. In 
    February this year, payroll employment increased by 262,000 
    jobs.
- Business equipment investment stands at a 7-year high.
- Home ownership rates have reached record highs.
- A consensus among private Blue Chip forecasters--as well as 
    the Federal Reserve--believe the economy is in for a 
    sustained expansion.
    Congress also slowed the rate of non-homeland security, 
non-defense spending discretionary growth to about 2.1 
percent--roughly the rate of inflation--compared with the 
previous 5-year average of 6.0 percent.
    Because of these efforts, last year's budget deficit fell 
$109 billion from its original estimate--a reduction of 20 
percent that put Congress on track to cutting the deficit in 
half by 2009.

                        NEXT STEPS, STARTING NOW

    This year the President's budget took some tough, but 
necessary, next steps to slow spending while ensuring the 
Nation's priorities were met. The proposal included holding all 
non-homeland, non-defense spending below inflation. This budget 
resolution follows that path.
    The budget also follows the President's effort to find 
savings in the largest part of the Federal budget--the 55 
percent of spending that operates on automatic-pilot each year, 
that keeps growing every year, largely without any review or 
oversight: the mandatory side of the ledger.
- Although the committees of jurisdiction will determine the 
    specific policies--which may or may not include the 
    President's recommendations--the budget does track with the 
    total savings amounts the administration proposed. This too 
    is a necessary step.
- As Chairman Greenspan told the Budget Committee: ``You either 
    choose to do something in advance, which will ameliorate 
    the problem * * * or wait until the problem is right on 
    you, in which the solutions are going to be very painful.'' 
    This budget chooses--as tough as it may be--to begin 
    dealing with the problem now.
    Like last year's budget, this plan takes into account 
funding for the ongoing military operations in Iraq and 
Afghanistan. Obviously, it cannot be known at this time what 
the actual costs will be. But without question, there will be 
costs--and the budget provides for them. The budget includes 
$50 billion for fiscal year 2006 in anticipation of 
supplemental appropriations for these activities. It is the 
same figure as was included for fiscal year 2005 in last year's 
resolution.
    Finally, with this combination, the budget cuts the deficit 
in half, both in dollars and as a percent of gross domestic 
product.

                     DEFENSE AND HOMELAND SECURITY

    As became painfully clear on September 11, 2001, this 
Nation had severe defense and homeland security deficits that 
had to be addressed. Since that day, Congress has provided 
whatever was needed to protect and defend the Nation, and 
support the needs of its troops.
- Since September 11, Congress has spent about $1.9 trillion to 
    provide for defense and homeland security. That does not 
    include the supplementals already enacted, which add on 
    about another $248 billion.
- These figures reflect a great deal of necessary, and costly, 
    building, rebuilding, and across-the-board updating to 
    correct those deficits. Congress acted quickly, 
    deliberately, and in a bipartisan way, to provide for those 
    critical needs.
    This year's budget builds on the substantial progress 
already made.

                                Defense

    The national defense budget continues the multiyear plan to 
enable the military both to fight the war against terrorism 
now, and to transform itself to counter unconventional threats 
in the future.
    This budget fully accommodates the President's request for 
the Department of Defense, and increases funding to $419.5 
billion in discretionary spending--an increase of about 4.8 
percent. It also proposes a sustained average increase of 3.0 
percent over the next 5 years--not counting supplementals--
following on the heels of a more than 35-percent increase 
between 2001 and 2005.
    Key funding areas include:
- Military Pay and Benefits. To support military personnel--and 
    to allow DOD to continue recruiting and training first-rate 
    forces--this budget builds on the critically needed funding 
    increases of the past few years for military pay and 
    benefits. Since President Bush took office, spending in 
    military personnel accounts has increased by approximately 
    40 percent--providing for such quality-of-life advancements 
    as: an increase of more than 21 percent in basic pay; a 
    reduction of average out-of-pocket housing expenses for 
    military personnel--from an average of 18 percent before 
    2001, to an average of zero now; the full funding of health 
    benefits for active duty members, retirees, and their 
    dependents.
- Operations and Maintenance. The budget provides for increases 
    in training and education, operations, and support of the 
    military forces; maintenance of field weapon systems and 
    equipment; and operation and maintenance of facilities. In 
    total, Operations and Maintenance--the core of the 
    military's readiness to fight the Global War Against 
    Terrorism--has increased by 20 percent since 2001.
- Procurement. To continue accelerated efforts to replace worn 
    out or obsolete equipment, the budget provides the 
    necessary funds for procurement of new ships, aircraft, and 
    vehicles, as well as the purchase and initial fielding of 
    weapon systems, ammunition, and other combat-related 
    systems. Over the past 4 years, funding for procurement has 
    increased by 25 percent. The budget also provides for the 
    continued deployment of defenses against long-range 
    ballistic missile threats.
- Research and Development. The budget provides the resources 
    for research, development, testing, and evaluation--the 
    seed money for the next generation of weapons. Funding for 
    research and development has increased 65 percent in the 
    past 4 years.
- Iraq and Afghanistan. As noted, the budget also includes $50 
    billion to provide for the ongoing war against terrorism.

                           Homeland Security

    This budget provides for total spending of $49.9 billion, 
excluding offsets for fee-funded activities. The funds are 
distributed over multiple budget functionswith homeland-
security-related activities. The total includes a net increase of 2.3 
percent in non-military appropriated accounts, including $32.5 billion 
for the Department of Homeland Security. Other homeland security-
related funding goes to: the Department of Defense, 19 percent; the 
Department of Health and Human Services, 9 percent; the Department of 
Justice, 6 percent; and the remainder spread throughout the government.
    These funds will work to meet the needs in the three key 
strategic areas of homeland security, including:
- Preventing Attacks. The budget can accommodate increases in 
    funding homeland security programs and agencies 
    specifically designed to help prevent attacks from 
    occurring, including border security, counter-terrorism, 
    and counter-intelligence.
- Reducing Vulnerabilities. The budget works to reduce and 
    eliminate the risks of attacks on U.S. ports, rails, skies, 
    food supplies, and roads by allowing for increases in 
    programs and agencies that help protect all these important 
    areas of commerce and travel.
- Ensuring Preparedness. This budget also helps to ensure the 
    Nation's first responders have the necessary material and 
    equipment to handle emergencies.
    Key initiatives of the President's proposals supported by 
this budget include:
- A sum of $40.4 billion for total homeland security spending 
    outside the Department of Defense.
- For the Department of Homeland Security, $38.3 billion--a 
    177.5-percent increase from fiscal year 2001 for agencies 
    moving into the Department. Included in this total is $2.5 
    billion for Project BioShield, to secure new vaccines 
    against smallpox, anthrax, and botulinum toxin.
    The increase in this year's budget follows on the heels of 
massive increases of the past few years.
- In 2000, spending in this category was about $9 billion. Over 
    the past 5 years, Congress has increased spending in this 
    category at an average rate of about 28 percent per year.
- Congress invested more than $50 billion to create the 
    Department of Homeland Security, reorganized 22 agencies 
    consisting of 180,000 employees and their missions, and 
    invested heavily to protect the homeland against threats 
    such as bio-terrorism.

                            CONTINUED GROWTH

    The past 4 years, the Nation's economic picture has 
brightened remarkably. The country and the economy have endured 
the bursting of the stock market bubble; corporate scandals; a 
recession; the terrorist attacks and their aftermath; and the 
uncertainties of an international war against terrorism, 
including conflicts in Afghanistan and in Iraq.
    Today, the general consensus of both private and public 
forecasters is that the U.S. economy is in a sustained 
expansion with solid growth of real GDP and payroll jobs, and 
with low unemployment and low inflation.
    The speed and strength of the economic recovery of the past 
several years has been due in large part to the tax relief 
packages passed in 2001, 2002, and 2003--and the extensions of 
tax relief passed last year. These policies will continue to 
work to promote sustained economic growth and job creation.
    Beyond the obvious benefits, sustained growth is needed to 
reduce the budget deficit. It will not erase the deficit on its 
own; but without economic growth, the budget never will return 
to balance. So continued economic growth is one of the 
overriding priorities of this budget.
    That means that there will be no tax increase. The lowered 
tax burdens of the past several years will remain in place. 
Although the budget resolution does not explicitly define 
specific changes in tax policy--those will be determined by the 
Committee on Ways and Means--the resolution provides for 
permanent extension of tax laws enacted in the 2001 and 2003. 
It also could accommodate packages of energy tax incentives and 
charitable contribution incentives.

                          RESTRAINED SPENDING

    All spending must get paid for, either through taxes or 
borrowing--and both are burdens on the economy. For that reason 
alone, controlling spending is itself a policy for sustaining 
stronger economic growth.

                         Discretionary Spending

    This budget calls for a 0.8-percent reduction for fiscal 
year 2006 in total non-defense, non-homeland-security spending. 
The specific program actions for achieving this restraint will 
be determined, as always, by the Committee on Appropriations. 
The budget sets the fences; the Appropriations Committee 
determines the policies.
    Last year Congress began the process of reining in 
discretionary spending. The savings--combined with strong 
economic growth and job creation--helped reduce the budget 
deficit by $109 billion from its earlier projections. This 
budget continues the process by holding the line on non-
security appropriated spending.
    It is important to grasp the background of this spending 
restraint. On the discretionary side of the budget--in programs 
subject to annual appropriations--spending has grown by an 
average of 6.1 percent per year in the past 10 years. Even last 
year, these programs grew by about 4.3 percent, excluding the 
cost of the Iraq conflict.
    Some examples:
- Education. Although this is quintessentially a State and 
    local function, the Federal Government's funding for 
    education has increased by an average of 9.7 percent per 
    year since 2000. In fact, aside from the newly-created 
    Department of Homeland Security, the Department of 
    Education has grown faster than any other agency during 
    this period. This has included a 55-percent increase in 
    Title 1, a 57-percent increase for Pell Grants, and an 87-
    percent increase in funding for the Individuals with 
    Disabilities Education Act. Congress also passed the No 
    Child Left Behind Act of 2001, which demands results from 
    schools in exchange for Federal dollars.
- Agriculture. Since 1996, funding for all programs 
    administered through the U.S. Department of Agriculture has 
    grown by more than 5 percent per year. In 2002, Congress 
    passed the Farm Security and Rural Investment Act, a farm 
    bill that sets the course of agricultural policy through 
    2007. The new law continues orientation toward free 
    agricultural markets, allowing producers to exercise their 
    own discretion on cropping and other production choices, 
    and strengthens the farmer safety net through the new 
    direct and counter-cyclical support programs.
- Veterans. Since 1995, great strides have been made in 
    improving benefits for the Nation's veterans through hefty 
    increases in funding and substantial increases in benefits 
    and services. In 1996 and 1999, Congress expanded 
    eligibility for medical care. As a result, the number of 
    veterans using VA medical care has increased from 2.5 
    million in 1995, to 4.8 million today. Since 1995, total 
    spending on veterans has increased from $38 billion to 
    $67.6 billion, a 77-percent increase. Funding for veterans' 
    medical care has increased from $16.2 billion in 1995 to 
    $29.9 billion today. Congress also has increase monthly 
    education benefit payment levels under the Montgomery GI 
    Bill from $405 to $1,004--an increase of 147 percent. 
    Finally, military retirees injured in combat, while 
    training for combat, or who are 50-percent or more service-
    disabled, may now--for the first time in over a century--
    receive retirement benefits concurrently with veterans 
    disability compensation.

                           Mandatory Spending

    Although last year's budget began to control spending by 
limiting domestic appropriated accounts, mandatory programs 
continued to grow without restraint. This year, net mandatory 
spending (excluding interest) consumes 55 percent of the 
budget. If it continues at its current rate, by 2015 it will 
reach 61 percent of the budget--and it will crowd out more and 
more of other priorities, such as education, veterans, science, 
and the environment, as well as any kind of overall budget 
control.
    The problem in mandatory spending--the automatic-pilot 
spending that grows every year, mostly without any reform or 
review--is nearly as old as the Budget Act itself.
- In 1969, total mandatory spending, excluding interest, was 
    5.7 percent of GDP and 29.2 percent of total Federal 
    spending (including the effect of offsetting receipts). 
    Annual appropriations controlled 63.9 percent of outlays.
- By 1975, the year after enactment of the Budget Act, net non-
    interest mandatory spending had leapt to 45.5 percent of 
    total spending, and 9.7 percent of GDP.
- In 1982, this net mandatory spending reached double-digit 
    percentages of GDP, at 10.4 percent.
- In 1996, non-interest mandatory spending reached 50.4 percent 
    of the budget, and would never again consume less than half 
    of the government's outlays. The spending controlled by 
    annual appropriations had fallen to 34.1 percent of GDP.
    Some examples:
- Student Loans. Since 2000, student loan volume has increased 
    by 72percent, with loans increasing by an average $32 
billion each year.
- Medicare. In just the past decade, since 1995, Medicare 
    spending has grown 88 percent. This year alone, it will 
    spend $293 billion. Over the next 5 years, the 
    Congressional Budget Office estimates that Federal Medicare 
    outlays will grow to $2 trillion.
- Medicaid. Since 1995, Medicaid spending has grown 211 
    percent. This year the Federal Government will spend $183.2 
    billion on Medicaid, and over the next 5 years, that 
    spending will total more than $1.1 trillion.
    Federal spending cannot be controlled without control of 
mandatory spending. Hence this budget includes reconciliation 
instructions to a select group of authorizing committees. It 
calls for slowing the growth of total mandatory spending 
(including interest) to an average of 6.3 percent per year 
(over the next 5 years), compared with its current-law rate of 
6.4 percent per year. This translates to approximately $68.6 
billion in savings over the next 5 years, spread among nine 
authorizing committees.
    The budget directs each of the selected committees to find 
a specified amount of savings. It does not tell them how or 
where to find those savings. The budget has a number for each 
committee, and it directs them to find that amount of savings. 
This is the step--the critical step--this budget takes to begin 
the process of getting our mandatory spending back to a 
sustainable level. The budget sets the fences within which the 
authorizing committees are to work.
    Reconciliation directives have appeared from time to time 
in past, in various magnitudes. All were worthwhile, but none 
``solved'' the fundamental problem--as demonstrated by the 
continued growth of mandatories. The directives in this budget 
should not be seen as the last that will ever be written. It is 
far more likely that mandatory spending is a challenge Congress 
will need to address frequently in future years--a challenge to 
be answered incrementally, through regular, disciplined 
oversight and review.

                            Social Security

    Although Social Security has major fiscal and economic 
effects, it is classified as ``off budget.'' Hence the reported 
resolution does not attempt to address the many unknowns in the 
pending issue of Social Security reform.
    At present, there is no Social Security plan to reflect in 
the budget. Many proposals have been offered; many options are 
on the table. But it is unknown what kind of plan Congress 
might develop, or when. To try to anticipate that here is to 
encumber the budget with something that does not even exist as 
yet.

                               CONCLUSION

    As noted at the outset, this budget is driven by three 
principles:
- Keeping America free by maintaining its strength around the 
    world, and its security at home.
- Supporting the economic prosperity that assures work and 
    opportunity for all Americans.
- Securing opportunity for future generation by restraining 
    government's burden on the economy. The budget achieves 
    this by maintaining the lower tax burdens enacted in the 
    past 4 years, and then also taking the next necessary step: 
    reining in the growth of government spending.
    These three principles constitute the budget's purpose--and 
that purpose is what makes the exercise of budgeting 
meaningful.
                  The Economy and Economic Assumptions

                              ----------                              


      SUSTAINED EXPANSION FOLLOWING THE CHALLENGES OF RECENT YEARS

    Recent data confirm that 2004 displayed one of the best 
performances for the U.S. economy in the past 2 decades--
including strong growth in real gross domestic product [GDP] 
and business investment, rebounding payroll employment, falling 
unemployment, and robust housing markets.
    Looking forward, public and private forecasters expect the 
economy to continue in a sustained expansion, with solid real 
growth, ongoing payroll jobs gains, and low unemployment and 
inflation.
    The Nation's economic picture has undergone remarkable 
changes in the past 4 years, and no one should underestimate 
the challenges overcome. The Nation and the economy endured the 
bursting of the stock market bubble; corporate scandals; a 
recession; the terrorist attacks and their aftermath; and the 
uncertainties of an international war against terrorism, 
including conflicts in Afghanistan and in Iraq.
    The steady improvements are a testament to the fundamental 
strength, resilience and flexibility of the U.S. economy. 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 
and to help boost the economy in its recovery from the 
recession and as it enters a sustained expansion.
    In response to the challenges cited above, Congress and the 
President acted together and took quick, deliberate action. The 
responses included tax relief for the economy and necessary 
spending increases for national defense and homeland security--
and because of those efforts, the Nation today stands in a much 
better position.
    Fiscal policy actions have been particularly aggressive in 
working to boost the economy. 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 tax relief 
    and incentives. Joint Committee on Taxation [JCT] estimates 
    showed the tax relief totaling nearly $300 billion over 
    fiscal years 2001-04, and more than $100 billion per year 
    in subsequent years.
- 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 intended for economic stimulus, 
    including business investment tax incentives from ``bonus 
    depreciation'' of equipment and software. JCT estimates 
    show the business investment tax incentives totaling more 
    than $100 billion over 2002-04.
- 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. JCT estimates showed the tax relief totaling $185 
    billion over fiscal years 2003-04.
    Altogether, the JCT estimates show that the combined tax 
relief over the 2001-04 period amounted to nearly $600 
billion--or about 6 percent of gross domestic product spread 
over the 4 fiscal years, with a concentration in fiscal years 
2003 and 2004.
    Monetary policy also played an important role in bolstering 
the economy. From January 2001 through June 2003, the Federal 
Reserve reduced the Federal funds rate--the key monetary policy 
interest rate--from 6\1/2\ 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.

                     THE CURRENT ECONOMIC SITUATION

    The vast array of data and evidence point to the U.S. 
economy being in a sustained expansion, with solid real growth, 
ongoing payroll jobs gains, and low unemployment and inflation
    The list of ``Good News'' confirming the economy's solid 
performance is impressive, including:
- Real GDP grew 4.4 percent in 2004--the strongest annual 
    performance in 5 years and one of the strongest growth 
    performances of the past 20 years. Private Blue Chip 
    forecasters expect solid real GDP growth to continue--at 
    about a 3.6 percent rate in 2005 and in the range of 3 
    percent to 3\1/2\ percent over the next 5 years.
- Payroll employment rose by 2.2 million jobs during 2004 and 
    has increased for 21 straight months, increasing by over 
    3.0 million jobs since May 2003. Private forecasters expect 
    jobs gains averaging nearly 200,000 per month during 2005, 
    or about an additional 2 million through the end of the 
    year. Payroll employment has now more than regained the 
    jobs lost during the slowdown and recession of 2000-01.
- Total employment as measured by the household survey--which 
    includes self-employed individuals and others not captured 
    by the establishment payroll jobs numbers--continues at 
    record high levels in excess of 140 million in recent 
    months.
- The unemployment rate is down to 5.4 percent in February from 
    6.3 percent in June of 2003. At 5.4 percent, the 
    unemployment rate is lower than the decade averages for the 
    1970s (6.2 percent), the 1980s (7.3 percent), and the 1990s 
    (5.8 percent).
- New claims for unemployment insurance have been running at 
    just over 300,000--the lowest levels in more than 4 years, 
    and a sign of likely ongoing solid growth in employment. 
    Claims have been below the 400,000 level for nearly a year 
    and a half. (Claims below 400,000 indicate continued 
    improvement in labor markets.)
- Manufacturing activity soared from mid-2003 through 2004--the 
    strongest continued pace of manufacturing activity in 20 
    years (Institute for Supply Management PMI index).
- Industrial production--the output of the Nation's factories, 
    mines and utilities--is up 6\1/2\ percent over the past 
    year and a half. Manufacturing industrial production is up 
    7\1/2\ percent over that period--the best sustained 
    performance in more than 4 years.
- Real business equipment investment has increased at a 15-
    percent annual rate over the past year and a half--the best 
    performance in 7 years.
- Housing starts and building permits have been running at 
    their highest levels in 20 years--at a pace of about 2 
    million new housing units per year.
- The homeownership rate is at a record high level--reaching 
    69.2 percent at the end of 2004.

                 THE ROLE OF BUDGET RESOLUTION POLICIES

    One of the guiding principles of the budget policies is 
that The 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 
that growth is by supporting the policies that have been 
working to boost the economy. The resolution provides for 
continuing the provisions of tax law enacted in 2001 and 2003, 
and keeps the tax burden from rising.
    In addition, it is of critical importance to control 
Federal spending. All spending must get paid for, either 
through taxes or borrowing--and both are burdens on the 
economy. For that simple reason alone, controlling spending is 
itself a policy for sustaining stronger economic growth.
    Reinforcing this view, 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 the 
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.
    Of particular note, the projected decline in the unified 
deficit under budget resolution policies to less than 2 percent 
of GDP--and the projection for a declining public debt as a 
share of GDP--are typical benchmarks for fiscal policies being 
viewed as sustainable over time, and without significant 
adverse effects on the economy.
    As examples of these views, consider recent statements by 
Chairman Greenspan:
- ``My general view is that, over the long run, it is essential 
    to run a fiscal policy which is stable, meaning effectively 
    that the level of debt to the public as a ratio to GDP 
    tends to be relatively flat.''
- [O]ne standard is, if the unified budget deficit is 2 percent 
    of GDP or less, it stabilizes the ratio of debt to GDP. So, 
    if you are looking at a straightforward numerical type, 
    that's not a bad one.''

                          THE ECONOMIC OUTLOOK

    The economic projections from the administration, the 
Congressional Budget Office [CBO], and private forecasters 
reveal the consensus outlook for continued solid growth in the 
economy over the 2005-2010 projection period for the budget 
resolution (see Table 1.).
- The various forecasts show projections for solid real GDP 
    growth in 2005 in the range of 3.6 percent to 3.8 percent: 
    3.8 percent for the CBO, and 3.6 percent for the private 
    Blue Chip consensus and for the Administration.
- Relatively strong growth is expected to continue beyond 2005 
    for the 2006-2010 period, with CBO projecting real GDP 
    growth to average about 3.4 percent per year, and the 
    administration and Blue Chip at 3.2 percent.
- Reflecting the stronger growth in the economy, the 
    unemployment rate is projected to continue throughout the 
    forecast in the 5.1 to 5.3 percent range--a relatively low 
    level by historical comparison.
- Inflation and interest rates are projected to rise gradually 
    over the next several years, yet still ultimately remain at 
    relatively low historical levels for an expanding economy. 
    By 2010, the 3-month Treasury bill rate is projected to 
    rise to the 4.2 to 4.6 percent range; the 10-year Treasury 
    note yield is projected to rise to the 5.5 to 5.7 percent 
    range.
    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]
----------------------------------------------------------------------------------------------------------------
                                                             2005   2006   2007   2008   2009   2010   2006-2010
----------------------------------------------------------------------------------------------------------------
Real GDP (percent change, year over year):
  Administration..........................................    3.6    3.5    3.3    3.2    3.1    3.1         3.2
  CBO.....................................................    3.8    3.7    3.7    3.4    3.1    2.9         3.4
  Blue Chip, February*....................................    3.6    3.4    3.2    3.2    3.1    3.3         3.2
GDP Price Index (percent change, year over year):
  Administration..........................................    1.9    2.0    2.1    2.1    2.1    2.1         2.1
  CBO.....................................................    1.8    1.5    1.7    1.8    1.8    1.8         1.7
  Blue Chip, February*....................................    2.0    2.0    2.1    2.1    2.1    2.1         2.1
Consumer Price Index (percent change, year over year):
  Administration..........................................    2.4    2.3    2.4    2.4    2.4    2.4         2.4
  CBO.....................................................    2.4    1.9    2.1    2.2    2.2    2.2         2.1
  Blue Chip, February*....................................    2.5    2.3    2.4    2.4    2.4    2.4         2.4
Unemployment Rate (percent, annual average):
  Administration..........................................    5.3    5.1    5.1    5.1    5.1    5.1         5.1
  CBO.....................................................    5.2    5.2    5.2    5.2    5.2    5.2         5.2
  Blue Chip, February*....................................    5.3    5.2    5.1    5.1    5.1    5.1         5.1
3-Month Treasury Bill Rate (percent, annual average):
  Administration..........................................    2.7    3.5    3.8    4.0    4.1    4.2         3.9
  CBO.....................................................    2.8    4.0    4.6    4.6    4.6    4.6         4.5
  Blue Chip, February*....................................    3.0    3.9    4.1    4.3    4.2    4.2         4.1
10-Year Treasury Note Yield (percent, annual average):
  Administration..........................................    4.6    5.2    5.4    5.5    5.6    5.7         5.5
  CBO.....................................................    4.8    5.4    5.5    5.5    5.5    5.5         5.5
  Blue Chip, February*....................................    4.7    5.3    5.6    5.6    5.6    5.6         5.5
----------------------------------------------------------------------------------------------------------------
Sources: OMB, CBO, Blue Chip Economic Indicators (February 2005 and October 2004).

*Blue Chip projection for 2005 and 2006 from February; for 2007-2010, from October.


                             TABLE 2.--ECONOMIC ASSUMPTIONS OF THE BUDGET RESOLUTION
                                           [Calendar years, 2005-2010]
----------------------------------------------------------------------------------------------------------------
                                                              2005     2006     2007     2008     2009     2010
----------------------------------------------------------------------------------------------------------------
Real GDP (percent change, year over year).................      3.8      3.7      3.7      3.4      3.1      2.9
GDP Price Index (percent change, year over year)..........      1.8      1.5      1.7      1.8      1.8      1.8
Consumer Price Index (percent change, year over year).....      2.4      1.9      2.1      2.2      2.2      2.2
Unemployment Rate (percent, annual average)...............      5.2      5.2      5.2      5.2      5.2      5.2
3-Month Treasury Bill Rate (percent, annual average)......      2.8      4.0      4.6      4.6      4.6      4.6
10-Year Treasury Note Yield (percent, annual average).....      4.8      5.4      5.5      5.5      5.5      5.5
Note: Nominal GDP ($ Billions, annual average)............   12,396   13,059   13,766   14,486   15,210   15,940
----------------------------------------------------------------------------------------------------------------

                                Revenue

                              ----------                              


                                Summary

    The component of the budget resolution designated as 
revenue reflects all of the Federal Government's various tax 
receipts that are classified as ``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 revenue function. Pursuant to the 
Congressional Budget Act of 1974 and the Budget Enforcement Act 
of 1990, Social Security payroll taxes, which constitute 
slightly more than a quarter of all Federal receipts, are not 
included in the budget resolution.

                           Revenue Over Time

    Total Federal revenue has averaged about 18 percent of 
gross domestic product [GDP] over the past 50 years. Even 
though the intent is that there will be no statutory tax 
increases under this budget, total Federal revenue is projected 
to rise from 16.8 percent of GDP in fiscal year 2005 to 17.7 
percent of GDP in 2010--a return to roughly the historical 
average level. The increase in taxes relative to GDP occurs 
because of the improving economy as well as the natural 
tendency for taxes to increase over time because of provisions 
in the tax code that are not indexed fully for inflation and 
real, inflation-adjusted, income growth. That intrinsic 
tendency for taxes to increase relative to the size of the 
economy under the current tax code highlights the need to 
regularly adjust tax policies to avoid an ever-increasing tax 
burden in our economy.

                Summary of Committee-Reported Resolution

    The budget resolution calls for $1.590 trillion in on-
budget revenue for fiscal year 2006, and $9.080 trillion over 
2006-10. Total revenue in the budget resolution is $2.195 
trillion for fiscal year 2006 and $12.441 trillion over 2006-
10. The resolution assumes policies with a revenue impact of 
$16.623 billion for fiscal year 2006 and $105.715 billion over 
2006-10. These effects are principally the result of preventing 
automatic tax increases that otherwise would occur.
    Although the budget resolution does not define specific 
changes in tax policy, the revenue levels established in the 
resolution can accommodate the continuation of existing tax 
law. In particular, those levels can accommodate the following:
- No tax increase resulting from the individual alternative 
    minimum tax. The resolution could accommodate an extension 
    of the current individual AMT exemption amounts of $58,000 
    for joint filers and $40,250 for single filers. It 
    anticipates that Congress could act to prevent a reduction 
    in the exemptions, to $45,000 for joint filers and $33,750 
    for single filers, scheduled to occur in 2006. In other 
    words, the budget resolution could accommodate changes to 
    prevent tax increases on families of up to $3,380 that 
    otherwise could occur. The budget resolution also 
    accommodates changes to prevent families from losing their 
    ability to use nonrefundable tax credits against AMT 
    liability.
- No tax increase resulting from the loss of the state sales 
    tax deduction. The resolution could accommodate an 
    extension of the deduction for state sales taxes, enacted 
    as part of the American Jobs Creation Act of 2004 (Public 
    Law 108-357) and scheduled to expire December 31, 2005 
    under current law.
- No increase on the tax burden imposed on research and 
    development. The resolution could accommodate an extension 
    of the research and experimentation tax credit, which 
    enables innovators and entrepreneurs to engage in the 
    research necessary to develop new technologies that lead to 
    economic growth.
    The revenue levels in the resolution also could accommodate 
packages of energy tax incentives and charitable contribution 
incentives.
    The budget resolution sets the on-budget revenue level of 
the Federal Government for the next 6 years but it is the 
responsibility of the Committee on Ways and Means to make the 
specific adjustments in law to implement these levels.

                             RECONCILIATION

    Through the reconciliation instructions of the budget 
resolution, the Committee on Ways and Means is directed to 
report legislation to the House floor by June 24, 2005, making 
adjustments in current law to prevent tax increases of $16.623 
billion in fiscal year 2006 and $45.000 billion for fiscal 
years 2006-10.
                   Function-by-Function Presentation

                              ----------                              

    The following presentation shows the resolution's 
recommended distribution of budget authority and outlays 
according to broad categories called ``budget functions.'' This 
is the conventional framework of the resolution, also employed 
in the legislative text.
    But the distribution of spending amounts in the functions 
is derived, however, from a broader perspective on budgetary 
and fiscal policy. It might be summarized as follows (figures 
are based on the the re-estimate, by the Congressional Budget 
Office [CBO], of the President's budget submission, and CBO's 
March baseline):

                         DISCRETIONARY SPENDING

    The fiscal year 2006 discretionary amount--reflecting 
spending subject to annual appropriations--increases by 2.1 
percent. It is built from the following considerations:
- An increase of approximately 4.8 percent for national 
    defense, supporting the President's request.
- An increase of 2.3 percent in homeland security 
    appropriations, which range over multiple functions.
- A 0.8-percent reduction in the aggregate for other programs 
    in fiscal year 2006.
    The functional distributions also are generally the same as 
the President's recommendations, with a few adjustments to 
accommodate congressional priorities. (These adjustments are 
described in the respective functional discussions.) Based on 
this overall framework, total discretionary spending translates 
into a single allocation (known as ``302a'') to the Committee 
on Appropriations, and that committee will allocate portions of 
that amount to the respective subcommittees (in ``302b'' 
suballocations). The outyear figures do not reflect specific 
policy assumptions. Rather, they show the approximate effect of 
a freeze on non-defense, non-homeland-security spending, as 
recommended in the President's request.)

                           MANDATORY SPENDING

    The budget recognizes the significance and rapid growth of 
mandatory spending--spending not subject to annual 
appropriations--which now consumes about 55 percent of total 
Federal spending (excluding interest). Total mandatory spending 
(including interest) is expected to grow at a rate of about 6.4 
percent per year. At its current rate, net non-interest 
mandatory spending will consume 61 percent of total spending in 
just 10 years--increasingly crowding out other priorities. 
Spending control depends on controlling the rate of mandatory 
spending growth. Therefore, to slow the growth of total 
mandatory spending--to about 6.3 percent per year--the budget 
includes directives to nine authorizing committees translating 
to approximately $68.6 billion in savings over the next 5 
years. These savings are displayed in Function 920. They 
reflect the amounts of net mandatory savings expected to be 
achieved, subject to the specific programmatic decisions to 
come from the authorizing committees. This approach is designed 
to allow wide discretion to the authorizing committees in 
achieving the savings amounts identified. That is, the 
committees are free to legislate savings provisions in any of 
the mandatory programs in their jurisdictions, so long as they 
reach their respective reconciliation targets. Nothing in the 
reconciliation directives or the functional levels constrains 
the policy choices the committees make. The mandatory spending 
amounts in the other functions are the CBO baseline levels, 
except for Function 900, which contains the debt service cost 
of the combined policy of the resolution.
    The budget functions presented here are as follows:
     National Defense (Function 050)
     International Affairs (Function 150)
     General Science, Space, and Technology (Function 
250)
     Energy (Function 270)
     Natural Resources and Environment (Function 300)
     Agriculture (Function 350)
     Commerce and Housing Credit (Function 370)
     Transportation (Function 400)
     Community and Regional Development (Function 450)
     Education, Training, Employment, and Social 
Services (Function 500)
     Health (Function 550)
     Medicare (Function 570)
     Income Security (Function 600)
     Social Security (Function 650)
     Veterans Benefits and Services (Function 700)
     Administration of Justice (Function 750)
     General Government (Function 800)
     Net Interest (Function 900)
     Allowances (Function 920)
     Undistributed Offsetting Receipts (Function 950)
                     FUNCTION 050: NATIONAL DEFENSE


                            Function Summary

    The National Defense function 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-year period 2001-05, budget authority in this 
function increased at an average annual rate of 10.5 percent, 
to $500.6 billion. During the same time period, outlays rose 
from $294.5 billion to $497.2 billion, an 11-percent average 
annual growth rate (these figures include the effects of 
supplemental spending including the expected 2005 
supplemental). The largest component of this was the budget of 
the Department of Defense, whose budget authority grew from 
$290.4 billion in 2000 to $480 billion in 2005. The average 
annual growth rate for the 5-year period 2001-2005 is 10.6 
percent (these figures include the effects of supplemental 
spending including the expected 2005 supplemental).

                Summary of Committee-Reported Resolution

    The resolution calls for $441.6 billion in budget authority 
and $475.6 billion in outlays in fiscal year 2006. 
Discretionary spending is $439 billion in budget authority and 
$473 billion in outlays in fiscal year 2006. Mandatory spending 
in 2006 is $2.6 billion in budget authority and $2.6 billion in 
outlays. The five year totals for budget authority and outlays 
are $13.6 billion and $13.7 billion respectively. The outlay 
figures include the 2005 expected supplemental.

                           MANDATORY SPENDING

    Function 050 contains numerous small mandatory accounts 
such as stock funds, trust funds, and gift funds whose receipts 
vary from year to year. There are no mandatory assumptions with 
respect to the Committee on Armed Services.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
    Elsewhere (in Function 920) the resolution includes $50 
billion for fiscal year 2006 in anticipation of additional 
needs in Afghanistan, Iraq, and the global war on terrorism. 
(In addition, the resolution adjusts fiscal year 2005 levels, 
which accommodate $81.1 billion in supplemental funding for 
these activities in the current year.) 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 function 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 Department of 
Agriculture, the Department of State, the Department of the 
Treasury, the United States Agency for International 
Development, and the Millennium Challenge Corporation.
    International Affairs budget authority rose at an annual 
average rate of 7.2 percent for the 5-year period 2001-05, to 
$32.1 billion. During the same time period, outlays rose from 
$17.2 billion to $32.2 billion, a 13.3-percent average annual 
growth rate. The largest component of this was the budget of 
the Department of State, whose budget authority grew at an 
average of 7.5 percent per year, to $11.9 billion in 2005.

                Summary of Committee-Reported Resolution

    The resolution calls for $31.7 billion in BA and $35.2 
billion in outlays in fiscal year 2006. The function totals are 
$171.9 billion in BA and $164.6 billion in outlays over 5 
years. Mandatory spending is -$0.5 billion in BA and -$2.8 
billion in outlays in fiscal year 2006, and totals $2.9 billion 
in BA and -$13.1 billion in outlays over 5 years. Discretionary 
spending is $32.2 billion in BA and $37.9 billion in outlays in 
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 committees with jurisdiction over programs in this 
function are the Committee on International Relations, the 
Committee on Agriculture, the Committee on Financial Services, 
and the Committee on the Judiciary. The mandatory figures are 
CBO baseline levels.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with the following 
adjustments: the starting level was reduced by $1.2 billion; 
and a further reduction was made with the adoption of the 
Bradley amendment, which shifted $229 million in fiscal year 
2006 and $1.15 billion over 5 years to function 700 to provide 
for an increase in the Department of Veterans Affairs' medical 
care funding. The Committee on Appropriations will allocate 
budget authority among the respective subcommittees, which will 
determine funding levels for specific 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 fundamental science programs of the 
Department of Energy [DOE].
    For the 5-year period 2001-05, budget authority in this 
function rose an average of 4.8 percent per year, to $24.4 
billion. During the same period, outlays rose from $18.6 
billion to $23.6 billion, a 4.9-percent average annual growth 
rate.

                Summary of Committee-Reported Resolution

    The resolution calls for $24.7 billion in budget authority 
and $23.9 billion in outlays in fiscal year 2006. The function 
totals are $127.5 billion in budget authority and $124.2 
billion in outlays over 5 years. Mandatory spending is $130 
million in budget authority and $79 million in outlays in 
fiscal year 2005, and totals $601 million in budget authority 
and $462 million in outlays over 5 years. Discretionary 
spending is $24.6 billion in BA and $23.8 billion in outlays in 
fiscal year 2006.

                           MANDATORY SPENDING

    There are no mandatory assumptions in this function.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
    Within Function 250, the Budget Committee assumes full 
funding of the President's request for NASA.
                          FUNCTION 270: ENERGY


                            Function Summary

    This function includes civilian energy and environmental 
programs of the Department of Energy [DOE] (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). 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.
    Budget authority in this function reached $2.6 billion in 
2005 with outlays of $794 million. 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 $3.1 billion in budget authority 
and $2.0 billion in outlays in fiscal year 2006. The function 
totals are $11.8 billion in budget authority and $5 billion in 
outlays over 5 years. Mandatory spending is -$1.4 billion in 
budget authority and -$2.7 billion in outlays in fiscal year 
2006. Over the 2006-10 period, mandatory spending is -$7.9 
billion in budget authority and -$15.4 billion in outlays. The 
negative figures result from increasing offsetting receipts 
from various loan repayments and liquidations, electricity 
sales, and fees--which appears as negative spending. 
Discretionary spending is $4.5 billion in budget authority and 
$4.7 billion in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The committees with jurisdiction over programs in this 
function are the Committee on Energy and Commerce, and the 
Committee on Resources. The mandatory figures are CBO baseline 
levels. Any changes in these levels that may result from 
reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by polices developed by the 
committees of jurisdiction.
    The resolution could accommodate a comprehensive energy 
bill. This is reflected in the allocation to the Committee on 
Energy and Commerce. The authorizing committee is free to 
determine its own policies within the allocation limits.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
            FUNCTION 300: NATURAL RESOURCES AND ENVIRONMENT


                            Function Summary

    The Natural Resources and Environment function 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 
2001-05 rose an average of 5.4 percent per year, to $32.5 
billion. During the same period, outlays increased at a 4.5-
percent rate, to $31.2 billion.

                Summary of Committee-Reported Resolution

    The resolution calls for $30.5 billion in budget authority 
and $32.3 billion in outlays in fiscal year 2006. The function 
totals are $155.3 billion in budget authority and $161.6 
billion in outlays over 5 years. Mandatory spending is $2.0 
billion in budget authority and $1.7 billion in outlays in 
fiscal year 2006. Over the 2006-10 period, mandatory spending 
totals $13.5 billion in budget authority and $14.3 billion in 
outlays. Discretionary spending is $28.5 billion in budget 
authority and $30.6 billion in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The Committee on Resources has jurisdiction over the 
majority of mandatory programs in this function. The Committees 
on Agriculture, Transportation and Infrastructure, and Energy 
and Commerce also have jurisdiction. The mandatory figures are 
CBO baseline levels. Any changes in these levels that may 
result from reconciliation directives (described in the 
Reconciliation discussion in this report) and the savings 
indicated under Function 920 will be determined by polices 
developed by the committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with the following adjustment: 
the starting level was increased to accommodate $500 million in 
additional budget authority. The Committee on Appropriations 
will allocate budget authority among the respective 
subcommittees, which will determine funding levels for specific 
programs.
                       FUNCTION 350: AGRICULTURE


                            Function Summary

    The Agriculture function 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.
    Homeland security spending in this function includes 
funding for the Department of Agriculture and the Department of 
Homeland Security (including the Agriculture and Plant Health 
Inspection Service).
    Budget authority and outlays in this function have declined 
in past 5 years, principally due to more favorable overall 
commodity prices in 2005 than in 2000. Commodity prices often 
fluctuate from year to year. 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 $29.5 billion in budget authority 
and $28.5 billion in outlays in fiscal year 2006. The function 
totals are $133.1 billion in budget authority and $128.3 
billion in outlays over 5 years. Mandatory spending is $24.1 
billion in budget authority and $22.7 billion in outlays in 
fiscal year 2006. Over the 2006-10 period, mandatory spending 
totals $104.7 billion in budget authority and $99.7 billion in 
outlays. Discretionary spending is $5.4 billion in budget 
authority and $5.8 billion in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The Agriculture Committee has sole jurisdiction over 
programs in this function. The mandatory figures are CBO 
baseline levels. Any changes in these levels that may result 
from reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by polices developed by the 
Agriculture Committee.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
               FUNCTION 370: COMMERCE AND HOUSING CREDIT


                            Function Summary

    The Commerce and Housing Credit function includes 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, 
etc.); and other advancement of commerce (the majority 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 Commerce Department 
is provided for in this function, including the International 
Trade Administration, Bureau of Economic Analysis, Patent and 
Trademark Office [PTO], 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 [SEC], the Commodity Futures Trading Commission, the 
Federal Trade Commission, the Federal Communications Commission 
[FCC], and the majority of the Small Business Administration 
[SBA].
    More than two-thirds of the spending in function 370 is out 
of the FCC's Universal Service Fund. This fund collects 
receipts raised by certain telecommunications operators from 
charges on their consumers and customers to promote service to 
low-income users and high-cost areas, as well as new services.
    For the 5-year period 2001-05, on-budget budget authority 
in this function rose an average of 7.5 percent per year, 
reaching $16.8 billion in 2005. In the same period, outlays 
rose 57.2 percent per year, to $11.3 billion.

                Summary of Committee-Reported Resolution

    For on-budget amounts, the resolution calls for $10.8 
billion in budget authority and $5.6 billion in outlays in 
fiscal year 2006. The function totals are $56.1 billion in 
budget authority and $24.9 billion in outlays over 5 years. 
Mandatory spending is $9.9 billion in budget authority and $4.5 
billion in outlays in fiscal year 2006, and totals $46.5 
billion in budget authority and $16.0 billion in outlays over 5 
years. Discretionary spending is $0.9 billion in budget 
authority and $1.1 billion in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The Committees on Financial Services, Energy and Commerce, 
and Small Business have principal jurisdiction over on-budget 
programs in this area. The mandatory figures are CBO baseline 
levels. Any changes in these levels that may result from 
reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by polices developed by the 
authorizing committees.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
                      FUNCTION 400: TRANSPORTATION


                            Function Summary

    The Transportation function includes ground, air, water and 
other transportation funding. The major agencies and programs 
in this function 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 aeronautical activities of 
the National Aeronautics and Space Administration [NASA], and 
the National Railroad Passenger Corporation [Amtrak].
    Homeland security spending in this function includes 
funding for the Department of Homeland Security (including the 
Federal Air Marshals, the Transportation Security 
Administration and the U.S. Coast Guard) and the Department of 
Transportation.
    Budget authority rose an average of 5.5 percent per year 
for the 5-year period 2001-05, to $72.5 billion. During the 
same time period, outlays rose to $67.7 billion, at a 7.6-
percent average annual growth rate. The largest component of 
this was the Department of Transportation; the committee's 
budget authority grew an average of 4.1 percent per year, to 
$61.1 billion in 2005.

                Summary of Committee-Reported Resolution

    The resolution calls for $70.0 billion in budget authority 
and $70.4 billion in outlays in fiscal year 2006. The function 
totals are $353.8 billion in budget authority and $369.8 
billion in outlays over 5 years. Mandatory spending is $48.4 
billion in budget authority and $2.2 billion in outlays in 
fiscal year 2006, and totals $242.2 billion in budget authority 
and $10.9 billion in outlays over 5 years. Discretionary 
spending is $21.6 billion in budget authority and $68.2 billion 
in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The committees with jurisdiction over programs in this 
function are the Committee on Transportation and 
Infrastructure, the Committee on Homeland Security, and the 
Committee on Resources. The mandatory figures are CBO baseline 
levels adjusted to accommodate the anticipated reauthorization 
of TEA-21. Any changes in these levels that may result from 
reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by polices developed by the 
committees of jurisdiction.
    The resolution establishes a reserve fund that allows the 
Chairman of the Committee on the Budget to adjust the 
allocation of budget authority to the Committee on 
Transportation and Infrastructure for any measure that 
reauthorizes surface transportation programs and provides new 
budget authority for highway and transit spending. The 
adjustment may only be made if it is offset by changes in law, 
either included in same measure or by previously enacted 
legislation. The language in the resolution regarding this 
contingency measure is identical to that included in the budget 
resolution for fiscal years 2004 and 2005.
    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.''

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with the following adjustment: 
the starting level was increased to accommodate for continued 
funding of passenger rail services. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
            FUNCTION 450: COMMUNITY AND REGIONAL DEVELOPMENT


                            Function Summary

    The Community and Regional Development function 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.
    During the 5-year period 2001-05, budget authority in this 
function rose an average of 15.3 percent per year, to $23.0 
billion. Outlays rose at a rate of 14.4 percent per year, to 
$20.8 billion. A factor in this growth was Federal Emergency 
Management Agency [FEMA] funding for first responders, and one-
time New York City recovery funds in the wake of the events of 
9-11.

                Summary of Committee-Reported Resolution

    The resolution calls for $14.2 billion in budget authority 
and $18.5 billion in outlays in fiscal year 2006. The function 
totals are $71.5 billion in budget authority and $80.2 billion 
in outlays over 5 years. Mandatory spending is $0.5 billion in 
budget authority and -$0.2 billion in outlays in fiscal year 
2006, and totals $0.8 billion in budget authority and -$0.8 
billion in outlays over 5 years. The negative figures reflect 
receipts to revolving loan funds. Discretionary spending is 
$13.7 billion in budget authority and $18.7 billion in outlays 
in fiscal year 2006.

                           MANDATORY SPENDING

    The resolution assumes no changes to mandatory spending 
programs in the function.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with the following adjustment: 
the starting level was increased $1.1 billion to accommodate 
higher appropriations for programs such as the Community 
Development Block Grant. The resolution makes no assumption 
regarding implementation of the President's proposed 
Strengthening America's Communities Block Grant or transferring 
the Community Development Block Grant program from the 
Department of Housing and Urban Development to the Department 
of Commerce. The Committee on Appropriations will allocate 
budget authority among the respective subcommittees, which will 
determine funding levels for specific programs.
   FUNCTION 500: EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES


                            Function Summary

    The function titled Education, Training, Employment, and 
Social Services 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; support programs for disadvantaged and other 
elementary and secondary school students; make grants and loans 
to post secondary students; and maintain job-training and 
employment services.
    For the 5-year period 2001-05, budget authority in this 
function rose an average of 13.7 percent per year, reaching 
$94.0 billion in 2005. During the same period, outlays rose 
11.5 percent per year, to $92.8 billion.

                Summary of Committee-Reported Resolution

    The resolution calls for $92.0 billion in budget authority 
and $91.0 billion in outlays in fiscal year 2006. The function 
totals are $451.7 billion in budget authority and $446.7 
billion in outlays over 5 years. Mandatory spending is $13.9 
billion in budget authority and $11.5 billion in outlays in 
fiscal year 2006, and totals $71.7 billion in budget authority 
and $62.4 billion in outlays over 5 years. Discretionary 
spending is $78.1 billion in budget authority and $79.5 billion 
in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The committee with jurisdiction over programs in this 
function is the Committee on Education and the Workforce. The 
mandatory figures are CBO baseline levels. Any changes in these 
levels that may result from reconciliation directives 
(described in the Reconciliation discussion in this report) and 
the savings indicated under Function 920 will be determined by 
policies developed by the committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific 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 activities and agencies in this category 
include Project Bioshield, the National Institutes of Health, 
the National Institute of Allergy and Infectious Diseases, the 
Food Safety and Inspection Service, and the Food and Drug 
Administration.
    For the 5-year period 2001-05, budget authority in this 
function rose an average of 9.8 percent per year, to $257.5 
billion in 2005. Outlays in the same period increased at an 
average 10.3-percent rate, to $252.8 billion. The largest 
component of this growth was Medicaid, whose Federal payments 
grew an average of 9.8 percent per year, to $183.2 billion.

                Summary of Committee-Reported Resolution

    The resolution calls for $262.2 billion in BA and $262.5 
billion in outlays in fiscal year 2006. The function totals are 
$1,486.0 billion in BA and $1,480.3 billion in outlays over 5 
years. Mandatory spending is $211.2 billion in BA and $210.8 
billion in outlays in fiscal year 2006, and totals $1,231.2 
billion in BA and $1,225.7 billion in outlays over 5 years. 
Discretionary spending is $50.9 billion in BA and $51.7 billion 
in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The Committee on Energy and Commerce has jurisdiction over 
programs in this function. The mandatory figures are CBO 
baseline levels. Any changes in these levels that may result 
from reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by policies developed by the 
committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
                         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.
    Function 570 budget authority rose from $217.1 billion in 
2001 to $292.6 billion in 2005; the average annual growth for 
the 5-year period 2001-05 is 7.8 percent. During the same time 
period, outlays rose from $217.4 billion to $293.6 billion, a 
8.3-percent average annual growth rate. This function consists 
entirely of the Medicare program.

                Summary of Committee-Reported Resolution

    The resolution calls for $331.2 billion in budget authority 
and $330.9 billion in outlays in fiscal year 2006. The function 
totals are $1,966.7 billion in budget authority and $1,966.7 
billion in outlays over 5 years. Mandatory spending is $326.1 
billion in budget authority and $326.1 billion in outlays in 
fiscal year 2006, and totals $1,941.8 billion in budget 
authority and $1,942.0 billion in outlays over 5 years. 
Discretionary spending is $5.1 billion in budget authority and 
$4.9 billion in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The committees with jurisdiction over programs in this 
function are the committees on Energy and Commerce and Ways and 
Means. The mandatory figures are the CBO baseline levels.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office.
                     FUNCTION 600: INCOME SECURITY


                            Function Summary

    The Income Security function 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).
    This function's budget authority rose an average of 6.3 
percent per year for the 5-year period 2001-05, to $339.1 
billion. Outlays rose an average of 6.5 percent per year in the 
same period, to $347.8 billion in 2005.

                Summary of Committee-Reported Resolution

    The resolution calls for $347.2 billion in budget authority 
and $354.1 billion in outlays in fiscal year 2006. The function 
totals are $1,823.1 billion in budget authority and $1,850.0 
billion in outlays over 5 years. Mandatory spending is $300.1 
billion in budget authority and $299.9 billion in outlays in 
fiscal year 2006, and totals $1,591.7 billion in budget 
authority and $1,590.4 billion in outlays over 5 years. 
Discretionary spending is $47.1 billion in budget authority and 
$54.2 billion in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    Although several committees have jurisdiction over programs 
in this function, those with major programs are: Ways and 
Means, Agriculture, Education and the Workforce, Government 
Reform, and Armed Services. The mandatory figures are CBO 
baseline levels. Any changes in these levels that may result 
from reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by policies developed by the 
committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with the following adjustment: 
the starting level was reduced by $0.1 billion to accommodate 
increased funding for community and regional development 
programs in Function 450. The Committee on Appropriations will 
allocate budget authority among the respective subcommittees, 
which will determine funding levels for specific programs.
                     FUNCTION 650: SOCIAL SECURITY


                            Function Summary

    This function 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. The presentations below, 
therefore, refer to only the on-budget portion of Function 650.
    Function 650 on-budget budget authority rose from $11.7 
billion in 2001 to $15.8 billion in 2005; the average annual 
growth for the 5-year period 2001-05 is 3.6 percent. During the 
same time period, outlays rose from $11.7 billion to $15.8 
billion, a 3.6-percent average annual growth rate. This 
function consists entirely of the Social Security program.

                Summary of Committee-Reported Resolution

    The resolution calls for $15.9 billion in on-budget budget 
authority and $15.9 billion in outlays in fiscal year 2006. The 
function totals are $99.1 billion in budget authority and $99.1 
billion in outlays over 5 years. Mandatory spending is $15.9 
billion in budget authority and $15.9 billion in outlays in 
fiscal year 2006, and totals $99.1 billion in on-budget budget 
authority outlays over 5 years. There is no on-budget 
discretionary spending in this function.

                           MANDATORY SPENDING

    There are no mandatory assumptions within this function.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
              FUNCTION 700: VETERANS BENEFITS AND SERVICES


                            Function Summary

    This function 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 about 24.8 million veterans.
    Budget authority in this function grew at an average of 8.8 
percent per year for the 5-year period 2001-05, reaching $69.4 
billion. Outlays in the same period rose 7.9 percent per year, 
to $68.9 billion in 2005. The largest component of this was 
veterans medical care, whose budget authority grew an average 
of 9.7 percent per year, to $30.0 billion in 2005.

                Summary of Committee-Reported Resolution

    The resolution calls for $68.9 billion in budget authority 
and $68.1 billion in outlays in fiscal year 2006. The function 
totals are $344.7 billion in budget authority and $342.9 
billion in outlays over 5 years. Mandatory spending is $37.1 
billion in budget authority and $37.1 billion in outlays in 
fiscal year 2006, and totals $190.8 billion in budget authority 
and $190.3 billion in outlays over 5 years. Discretionary 
spending is $31.7 billion in budget authority and $31.0 billion 
in outlays in fiscal year 2006.

                           MANDATORY SPENDING

    The committee with jurisdiction over programs in this 
function is the Committee on Veterans Affairs. The mandatory 
figures are CBO baseline levels. Any changes in these levels 
that may result from reconciliation directives (described in 
the Reconciliation discussion in this report) and the savings 
indicated under Function 920 will be determined by polices 
developed by the committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with the following 
adjustment(s): The Chairman's Mark increased budget authority 
over the President's recommended levels by $68 million in 
fiscal year 2006 and $609 million over the period 2006-10. 
During markup, the Budget Committee adopted an amendment by Mr. 
Bradley further increasing budget authority by $229 million for 
fiscal year 2006 and $1.145 billion over the period 2006-10. As 
a result, the reported resolution includes an increase in total 
veterans budget authority of $297 million in fiscal year 2006 
over the President's request. The Committee on Appropriations 
will allocate budget authority among the respective 
subcommittees, which will determine funding levels for specific 
programs.
                FUNCTION 750: ADMINISTRATION OF JUSTICE


                            Function Summary

    This function supports the majority of Federal justice and 
law enforcement programs and activities. This includes funding 
for the Department of Justice, as well as 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 Department of Justice and 
the Department of the Treasury.
    For the 5-year period 2001-05, budget authority in this 
function rose an average of 7.7 percent per year, to $39.8 
billion. Outlays rose to $39.5 billion in the same period, an 
average of 6.7 percent per year.

                Summary of Committee-Reported Resolution

    The resolution calls for $40.8 billion in budget authority 
and $42.3 billion in outlays in fiscal year 2006. The function 
totals are $209.7 billion in budget authority and $213 billion 
in outlays over 5 years. Mandatory spending is $2.1 billion in 
budget authority and $1.3 billion in outlays in fiscal year 
2006, and totals $4.6 billion in budget authority and $4.5 
billion in outlays over 5 years. Discretionary spending is 
$38.7 billion in budget authority and $41 billion in outlays in 
fiscal year 2006.

                           MANDATORY SPENDING

    The committees with jurisdiction over programs in this 
function are the Committee on the Judiciary and the Committee 
on Ways and Means. The mandatory figures are CBO baseline 
levels. Any changes in these levels that may result from 
reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by polices developed by the 
committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office, with an adjustment for the 
Federal Judiciary to grow at the rate of inflation. The 
Committee on Appropriations will allocate budget authority 
among the respective subcommittees, which will determine 
funding levels for specific programs.
                    FUNCTION 800: GENERAL GOVERNMENT


                            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.
    Function 800 budget authority rose an average of 5.2 
percent per year for the 5-year period 2001-05, to $16.7 
billion. During the same time period, outlays rose to $17.7 
billion, at an average rate of 6.4 percent per year.

                Summary of Committee-Reported Resolution

    The resolution calls for $18 billion in budget authority 
and $18.3 billion in outlays in fiscal year 2006. The function 
totals are $88.5 billion in budget authority and $88.5 billion 
in outlays over 5 years. Mandatory spending is $1.7 billion in 
budget authority and $1.7 billion in outlays in fiscal year 
2006, and totals $7.3 billion in budget authority and $7.3 
billion in outlays over 5 years. Discretionary spending is 
$16.3 billion in budget authority and $16.6 billion in outlays 
in fiscal year 2006.

                           MANDATORY SPENDING

    The function includes a collection of legislative and 
executive branch programs that support the general 
responsibilities--the ``nuts and bolts''--of running the 
federal government, as such almost every authorizing committee 
in Congress has some jurisdiction over programs in this 
function. The largest mandatory programs within this function 
fall under the jurisdiction of the Committee on Government 
Reform, the Committee on Ways and Means and the Committee on 
House Administration. The mandatory figures are CBO baseline 
levels. Any changes in these levels that may result from 
reconciliation directives (described in the Reconciliation 
discussion in this report) and the savings indicated under 
Function 920 will be determined by polices developed by the 
committees of jurisdiction.

                         DISCRETIONARY SPENDING

    The discretionary level in this function for fiscal year 
2006 is the President's recommended level, as re-estimated by 
the Congressional Budget Office. The Committee on 
Appropriations will allocate budget authority among the 
respective subcommittees, which will determine funding levels 
for specific programs.
                       FUNCTION 900: NET INTEREST


                            Function Summary

    This function 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 5-year period 2001-05, unified budget authority and 
outlays declined 4.5 percent per year, to 176.9 billion in 
fiscal year 2005. The largest component of this decline was the 
interest received by off-budget trust funds.

                Summary of Committee-Reported Resolution

    The resolution calls for $214.0 billion in unified budget 
authority and outlays in fiscal year 2006. The function totals 
are $1,357.9 billion in budget authority and outlays over 5 
years. On-budget spending is $310.5 billion in budget authority 
and outlays in fiscal year 2006, and totals $1,946.8 billion in 
budget authority and outlays over 5 years. Off-budget spending 
is -$96.5 billion in budget authority and outlays in fiscal 
year 2006; and over 5 years, it is -$588.9 billion in budget 
authority and outlays.

                           MANDATORY SPENDING

    There are no specific mandatory assumptions in this 
function.
                        FUNCTION 920: ALLOWANCES


                            Function Summary

    Function 920, Allowances, 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.

                Summary of Committee-Reported Resolution

    The function totals are $47.903 billion in budget authority 
and $24.359 billion in outlays in fiscal year 2006; and $9.963 
billion in budget authority and -$16.969 billion in outlays for 
2006-10. The figures are derived as follows:

                         DISCRETIONARY SPENDING

    The resolution calls for $50.0 billion in discretionary 
budget authority and $32.0 billion in outlays in fiscal year 
2006. This is to anticipate the likelihood of supplemental 
appropriations for continuing military operations in 
Afghanistan and Iraq. 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 the Department of Defense will need, but 
rather an effort to make the budget reflect a likely future 
expenditure. Over 5 years, outlays from the 2006 budget 
authority total $50 billion.

                           MANDATORY SPENDING

    The Allowances function also reflects a net reduction in 
mandatory spending called for in the budget resolution.
    As noted previously, the budget recognizes the significance 
and rapid growth of mandatory spending--spending not subject to 
annual appropriations--which now consumes about 55 percent of 
total Federal spending (excluding interest). Total mandatory 
spending (including interest) is growing at a rate of about 6.4 
percent per year. At its current rate, net non-interest 
mandatory spending will consume 61 percent of total spending in 
just 10 years--increasingly crowding out other priorities. 
Spending control depends on controlling the rate of mandatory 
spending growth. Therefore, to slow the growth of total 
mandatory spending--to about 6.3 percent per year--the budget 
includes reconciliation directives to nine authorizing 
committees (see the Reconciliation discussion in this report). 
The net savings called for are expressed in this function in 
the negative figures for mandatory spending: -$2.097 in budget 
authority and -$7.641 in outlays in fiscal year 2006; and 
-$40.037 billion in budget authority and -$66.969 billion in 
outlays for 2006-10.
    By placing these savings amounts in this function, the 
budget resolution assures the flexibility of the authorizing 
committees in determining the programmatic decisions as to how 
these savings are achieved. The committees are free to 
legislate savings provisions in any of the mandatory programs 
in their jurisdictions, so long as they reach the outlays 
savings called for in their respective reconciliation targets. 
Nothing in the functional levels should be construed as 
constraining the policy choices the committees make.
            FUNCTION 950: UNDISTRIBUTED OFFSETTING RECEIPTS


                            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, budget authority shows a decline for the 5-year 
period 2001-05 of 9.2 percent per year, on average, to $54.1 
billion in 2005, indicating an increase in receipts. Similarly, 
the increasing receipts are reflected as a decline in outlays 
in the same period by an average of 9.2 percent per year, to 
$54.1 billion in 2005. Off-budget receipts have increased an 
average of 7.9 percent per year, reaching $11.2 billion in 2005 
(as reflected in negative spending).

                Summary of Committee-Reported Resolution

    The resolution calls for -$67.1 billion in unified budget 
authority and -$67.1 billion in outlays in fiscal year 2006 
(with the minus signs again indicating receipts into the 
Treasury.) The function totals are -$375.7 billion in budget 
authority and -$376.4 billion in outlays over 5 years.

                           MANDATORY SPENDING

    The committees with jurisdiction over programs in this 
function are the Committees on Energy and Commerce, Armed 
Services, Resources, and Government Reform. The mandatory 
figures are CBO baseline levels. Any changes in these levels 
that may result from reconciliation directives (described in 
the Reconciliation discussion in this report) and the savings 
indicated under Function 920 will be determined by polices 
developed by the committees of jurisdiction.
                          Revenue Comparisons

                              ----------                              



   TABLE 3.--COMPARISON OF TOTAL REVENUES FOR PRESIDENT'S REQUEST AND
                        COMMITTEE RECOMMENDATION
                        [In billions of dollars]
------------------------------------------------------------------------
                                                                 Amount
------------------------------------------------------------------------
Fiscal year:
    1993 Actual..............................................    1,154.4
    1994 Actual..............................................    1,258.6
    1995 Actual..............................................    1,351.8
    1996 Actual..............................................    1,453.1
    1997 Actual..............................................    1,579.3
    1998 Actual..............................................    1,721.8
    1999 Actual..............................................    1,827.5
    2000 Actual..............................................    2,025.2
    2001 Actual..............................................    1,991.2
    2002 Actual..............................................    1,853.2
    2003 Actual..............................................    1,782.3
    2004 Actual..............................................    1,880.1
Fiscal Year 2005:
    President's Request (February 2005)......................    2,057.3
    Committee Level..........................................    2,057.4
Fiscal Year 2006:
    President's Request (February 2005)......................    2,209.8
    Committee Level..........................................    2,194.8
Fiscal Year 2007:
    President's Request (February 2005)......................    2,350.5
    Committee Level..........................................    2,331.2
Fiscal Year 2008:
    President's Request (February 2005)......................    2,491.5
    Committee Level..........................................    2,496.0
Fiscal Year 2009:
    President's Request (February 2005)......................    2,625.1
    Committee Level..........................................    2,634.6
Fiscal Year 2010:
    President's Request (February 2005)......................    2,769.8
    Committee Level..........................................    2,784.3
------------------------------------------------------------------------
Note: President's Request is CBO estimate.


 TABLE 4.--COMPARISON OF ON-BUDGET REVENUES FOR PRESIDENT'S REQUEST AND
                        COMMITTEE RECOMMENDATION
                        [In billions of dollars]
------------------------------------------------------------------------
                                                                 Amount
------------------------------------------------------------------------
Fiscal year:
    1993 Actual..............................................      842.5
    1994 Actual..............................................      923.6
    1995 Actual..............................................    1,000.8
    1996 Actual..............................................    1,085.6
    1997 Actual..............................................    1,187.3
    1998 Actual..............................................    1,306.0
    1999 Actual..............................................    1,383.0
    2000 Actual..............................................    1,544.6
    2001 Actual..............................................    1,483.7
    2002 Actual..............................................    1,337.9
    2003 Actual..............................................    1,258.5
    2004 Actual..............................................    1,345.3
Fiscal Year 2005:
    President's Request (February 2005)......................    1,483.8
    Committee Level..........................................    1,484.0
Fiscal Year 2006:
    President's Request (February 2005)......................    1,605.0
    Committee Level..........................................    1,589.9
Fiscal Year 2007:
    President's Request (February 2005)......................    1,712.6
    Committee Level..........................................    1,693.3
Fiscal Year 2008:
    President's Request (February 2005)......................    1,819.7
    Committee Level..........................................    1,824.3
Fiscal Year 2009:
    President's Request (February 2005)......................    1,919.2
    Committee Level..........................................    1,928.7
Fiscal Year 2010:
    President's Request (February 2005)......................    2,029.3
    Committee Level..........................................    2,043.9
------------------------------------------------------------------------
Note: President's Request is CBO estimate.


                        TABLE 5.--CBO BASELINE REVENUES BY SOURCE, IN BILLIONS OF DOLLARS
                              [Includes on- and off-budget revenues, fiscal years]
----------------------------------------------------------------------------------------------------------------
                                                                                                   Projected
                                           1950    1960    1970    1980     1990      2000   -------------------
                                                                                                2005      2006
----------------------------------------------------------------------------------------------------------------
Individual Income Taxes.................    15.8    40.7    90.4   244.1     466.9    1004.5     898.6     986.2
Corporate Income Tax....................    10.4    21.5    32.8    64.6      93.5     207.3     215.9     226.4
Social Insurance Tax and Contributions..     4.3    14.7    44.4   157.8     380.0     652.9     789.8     833.1
Excise Taxes............................     7.6    11.7    15.7    24.3      35.3      68.9      73.7      76.6
Estate and Gift Taxes...................     0.7     1.6     3.6     6.4      11.5      29.0      23.7      27.2
Customs Duties..........................     0.4     1.1     2.4     7.2      16.7      19.9      21.2      23.3
Miscellaneous Receipts..................     0.2     1.2     3.4    12.7      28.0      42.8      34.5      39.7
                                         -----------------------------------------------------------------------
    Total...............................    39.4    92.5   192.8   517.1    1032.0    2025.2    2057.5    2212.5
On-budget Revenues......................    37.3    81.9   159.3   403.9     750.3    1544.6    1484.0    1607.7
Off-budget Revenues.....................     2.1    10.6    33.5   113.2     281.7     480.6     573.5     604.9
----------------------------------------------------------------------------------------------------------------


                          TABLE 6.--CBO BASELINE REVENUES BY SOURCE, AS PERCENT OF GDP
                              [Includes on- and off-budget revenues, fiscal years]
----------------------------------------------------------------------------------------------------------------
                                                                                                    Projected
                                                  1950   1960   1970    1980    1990     2000  -----------------
                                                                                                  2005     2006
----------------------------------------------------------------------------------------------------------------
Individual Income Taxes........................    5.8    7.9     8.9     9.0     8.1     10.3      7.3      7.7
Corporate Income Tax...........................    3.8    4.2     3.2     2.4     1.6      2.1      1.8      1.8
Social Insurance Tax and Contributions.........    1.6    2.8     4.4     5.8     6.6      6.7      6.5      6.5
Excise Taxes...................................    2.8    2.3     1.6     0.9     0.6      0.7      0.6      0.6
Estate and Gift Taxes..........................    0.3    0.3     0.4     0.2     0.2      0.3      0.2      0.2
Customs Duties.................................    0.1    0.2     0.2     0.3     0.3      0.2      0.2      0.2
Miscellaneous Receipts.........................    0.1    0.2     0.3     0.5     0.5      0.4      0.3      0.3
                                                ----------------------------------------------------------------
    Total......................................   14.4   17.9    19.0    19.0    18.0     20.9     16.8     17.2
On-budget Revenues.............................   13.7   15.8    15.7    14.8    13.1     15.9     12.1     12.5
Off-budget Revenues............................    0.8    2.1     3.3     4.2     4.9      4.9      4.7      4.7
----------------------------------------------------------------------------------------------------------------


  TABLE 7.--COMPARISON OF TOTAL REVENUES FOR CBO BASELINE AND COMMITTEE
                             RECOMMENDATION
                        [In billions of dollars]
------------------------------------------------------------------------
                                                                 Amount
------------------------------------------------------------------------
Fiscal year:
    1993 Actual..............................................    1,154.4
    1994 Actual..............................................    1,258.6
    1995 Actual..............................................    1,351.8
    1996 Actual..............................................    1,453.1
    1997 Actual..............................................    1,579.3
    1998 Actual..............................................    1,721.8
    1999 Actual..............................................    1,827.5
    2000 Actual..............................................    2,025.2
    2001 Actual..............................................    1,991.2
    2002 Actual..............................................    1,853.2
    2003 Actual..............................................    1,782.3
    2004 Actual..............................................    1,880.1
Fiscal Year 2005:
    CBO Baseline.............................................    2,057.5
    Committee Level..........................................    2,057.4
Fiscal Year 2006:
    CBO Baseline.............................................    2,212.5
    Committee Level..........................................    2,194.8
Fiscal Year 2007:
    CBO Baseline.............................................    2,357.2
    Committee Level..........................................    2,331.2
Fiscal Year 2008:
    CBO Baseline.............................................    2,508.0
    Committee Level..........................................    2,496.0
Fiscal Year 2009:
    CBO Baseline.............................................    2,662.2
    Committee Level..........................................    2,634.6
Fiscal Year 2010:
    CBO Baseline.............................................    2,806.8
    Committee Level..........................................    2,784.3
------------------------------------------------------------------------


   TABLE 8.--COMPARISON OF TOTAL REVENUES, AS PERCENT OF GDP, FOR CBO
                  BASELINE AND COMMITTEE RECOMMENDATION
                   [Percent of gross domestic product]
------------------------------------------------------------------------
                                                                 Amount
------------------------------------------------------------------------
Fiscal year:
    1993 Actual..............................................       17.6
    1994 Actual..............................................       18.1
    1995 Actual..............................................       18.5
    1996 Actual..............................................       18.9
    1997 Actual..............................................       19.3
    1998 Actual..............................................       20.0
    1999 Actual..............................................       20.0
    2000 Actual..............................................       20.9
    2001 Actual..............................................       19.8
    2002 Actual..............................................       17.8
    2003 Actual..............................................       16.4
    2004 Actual..............................................       16.3
Fiscal Year 2005:
    CBO Baseline.............................................       16.8
    Committee Level..........................................       16.8
Fiscal Year 2006:
    CBO Baseline.............................................       17.2
    Committee Level..........................................       17.0
Fiscal Year 2007:
    CBO Baseline.............................................       17.3
    Committee Level..........................................       17.2
Fiscal Year 2008:
    CBO Baseline.............................................       17.5
    Committee Level..........................................       17.4
Fiscal Year 2009:
    CBO Baseline.............................................       17.7
    Committee Level..........................................       17.5
Fiscal Year 2010:
    CBO Baseline.............................................       17.8
    Committee Level..........................................       17.7
------------------------------------------------------------------------


                                     TABLE 9.--TAX EXPENDITURE ESTIMATES BY BUDGET FUNCTION, FISCAL YEARS 2005-2009
                                                                  [Billions of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                     Corporations                                 Individuals
                      Function                      ------------------------------------------------------------------------------------------   Total
                                                       2005     2006     2007     2008     2009     2005     2006     2007     2008     2009    2005-09
--------------------------------------------------------------------------------------------------------------------------------------------------------
National Defense
  Exclusion of benefits and allowances to Armed      .......  .......  .......  .......  .......      2.9      2.9      3.0      3.1      3.1       15.0
   Forces personnel................................
  Exclusion of military disablity benefits.........  .......  .......  .......  .......  .......      0.1      0.1      0.1      0.1      0.1        0.5
  Deduction for overnight-travel expenses of         .......  .......  .......  .......  .......      0.1      0.1      0.1      0.1      0.1        0.4
   National Guard and Reserve Members..............
International Affairs
  Exclusion of income earned abroad by U.S.          .......  .......  .......  .......  .......      3.6      3.8      4.0      4.2      4.4       20.1
   citizens........................................
  Exclusion of certain allowances for Federal        .......  .......  .......  .......  .......      0.5      0.6      0.6      0.7      0.7        3.0
   employees abroad................................
  Exclusion of extraterritorial income.............      3.1      3.9      1.9      0.1      0.1      0.1      0.1    (\1\)    (\1\)    (\1\)        9.4
  Deferral of active income of controlled foreign        3.2      3.4      5.8      6.4      7.0  .......  .......  .......  .......  .......       25.8
   corporations....................................
  Inventory property sales source rule exception...      5.9      6.2      6.4      6.3      6.1  .......  .......  .......  .......  .......       30.9
  Deferral of certain active financing income......      1.0      1.1      1.7  .......  .......  .......  .......  .......  .......  .......        3.8
General Science, Space, and Technology
  Tax credit for qualified research expenditures...      4.8      3.0      1.5      1.0      0.4      0.1      0.1    (\1\)    (\1\)    (\1\)       11.0
  Expensing of research and experimental                 4.0      5.5      6.3      6.4      6.3      0.1      0.1      0.1      0.1      0.1       31.7
   expenditures....................................
Energy
  Expensing of exploration and development costs:
    Oil and gas....................................      0.5      0.4      0.4      0.5      0.5    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        2.4
    Other fuels....................................    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.3
  Excess of percentage over cost depletion:
    Oil and gas....................................      0.5      0.5      0.5      0.6      0.6    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        2.8
    Other fuels....................................    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
  Incentives for small refiners to comply with EPA     (\1\)    (\1\)    (\1\)    (\1\)    (\1\)  .......  .......  .......  .......  .......        0.1
   sulfur regulations..............................
  Tax credit for enhanced oil recovery costs.......      0.2      0.3      0.3      0.3      0.4      0.1      0.1      0.1      0.1      0.1        2.0
  Tax credit for production of non-conventional          1.0      1.1      1.3      0.5      0.1      0.2      0.3      0.3      0.1    (\1\)        5.1
   fuels...........................................
  Tax credit for alcohol fuel blenders \2\.........    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)  .......  .......  .......  .......  .......        0.1
  Tax credit for biodiesel blenders \3\............    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)  .......  .......  .......  .......  .......      (\1\)
  Exclusion of interest on State and local               0.1      0.1      0.1      0.1      0.1      0.1      0.1      0.1      0.1      0.2        1.0
   government bonds for energy production
   facilities......................................
  Exclusion of energy conservation subsidies         .......  .......  .......  .......  .......    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
   provided by public utilities....................
  Tax credit for investments in solar and              (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
   geothermal energy facilities....................
  Tax credit for electricity production from             0.2      0.2      0.3      0.4      0.4      0.1      0.1      0.1      0.1      0.1        2.0
   renewable resources.............................
  Deferral of gain from the disposition of electric      2.7      2.1     -0.2     -1.0     -1.0  .......  .......  .......  .......  .......        2.6
   transmission property to implement Federal
   Energy Regulatory Commission restructuring
   policy..........................................
Natural Resources and Environment
  Expensing of exploration and development costs,      (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.3
   nonfuel minerals................................
  Excess of percentage over cost depletion, nonfuel      0.1      0.1      0.1      0.1      0.1      0.1      0.1      0.1      0.1      0.1        0.9
   minerals........................................
  Expensing and amortization of timber-growing           0.2      0.2      0.2      0.2      0.2    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        1.1
   costs...........................................
  Exclusion of interest on State and local               0.2      0.2      0.2      0.2      0.2      0.5      0.5      0.6      0.6      0.6        3.8
   government sewage, water, and hazardous waste
   facilities bonds................................
  Special rules for mining reclamation reserves....    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
  Special tax rate for nuclear decommissioning           0.4      0.5      0.6      0.7      0.8  .......  .......  .......  .......  .......        3.0
   reserve fund....................................
  Exclusion of contributions in aid of construction    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)  .......  .......  .......  .......  .......        0.2
   for water and sewer utilities...................
Agriculture
  Expensing of soil and water conservation             (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
   expenditures....................................
  Expensing of fertilizer and soil conditioner         (\1\)    (\1\)    (\1\)    (\1\)    (\1\)      0.1    (\1\)    (\1\)    (\1\)    (\1\)        0.2
   costs...........................................
  Expensing of the costs of raising dairy and          (\1\)    (\1\)    (\1\)    (\1\)    (\4\)      0.1      0.1    (\1\)    (\1\)    (\4\)        0.2
   breeding cattle.................................
  Exclusion of cost-sharing payments...............    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
  Exclusion of cancellation of indebtedness income   .......  .......  .......  .......  .......      0.1      0.1      0.1      0.1      0.1        0.4
   of farmers......................................
  Cash accounting for agriculture..................      0.1      0.1      0.1      0.1      0.1      0.5      0.6      0.6      0.6      0.6        3.1
  Income averaging for farmers and fishermen.......  .......  .......  .......  .......  .......    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
  Five-year carryback period for net operating         (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
   losses attributable to farming..................
Commerce and Housing
  Financial institutions:
    Exemption of credit union income...............      1.4      1.4      1.5      1.6      1.6  .......  .......  .......  .......  .......        7.5
  Insurance companies:
    Exclusion of investment income on life               2.4      2.5      2.6      2.6      2.7     25.0     25.7     26.4     27.2     27.9      145.0
     insurance and annuity contracts...............
    Small life insurance company taxable income          0.1      0.1      0.1      0.1      0.1  .......  .......  .......  .......  .......        0.3
     adjustment....................................
    Special treatment of life insurance company          1.8      1.9      2.0      2.0      2.1  .......  .......  .......  .......  .......        9.8
     reserves......................................
    Deduction of unpaid property loss reserves for       1.5      1.6      1.6      1.6      1.7  .......  .......  .......  .......  .......        8.0
     property and casualty insurance companies.....
    Special deduction for Blue Cross and Blue            0.9      0.9      1.0      1.0      1.0  .......  .......  .......  .......  .......        4.8
     Shield companies..............................
  Housing:
    Deduction for mortgage interest on owner-        .......  .......  .......  .......  .......     72.6     81.1     87.7     93.5     99.4      434.2
     occupied residences...........................
    Deduction for property taxes on owner-occupied   .......  .......  .......  .......  .......     19.6     15.0     13.4     13.0     13.2       74.1
     residences....................................
    Exclusion of capital gains on sales of           .......  .......  .......  .......  .......     22.9     23.7     24.6     25.4     26.3      123.0
     principal residences..........................
    Exclusion of interest on State and local             0.3      0.4      0.4      0.4      0.4      0.9      0.9      1.0      1.0      1.1        6.8
     government bonds for owner-occupied housing...
    Exclusion of interest on State and local             0.1      0.1      0.1      0.1      0.1      0.2      0.2      0.2      0.2      0.2        1.4
     government bonds for rental housing...........
    Depreciation of rental housing in excess of          0.4      0.4      0.5      0.5      0.6      3.4      3.8      4.3      4.9      5.6       24.4
     alternative depreciation system...............
    Tax credit for low-income housing..............      3.3      3.4      3.5      3.6      3.7      1.4      1.5      1.5      1.6      1.7       25.2
    Tax credit for rehabilitation of historic            0.2      0.3      0.3      0.3      0.3      0.1      0.1      0.1      0.1      0.1        1.7
     structures....................................
  Other business and commerce:
    Reduced rates of tax on dividends and long-term  .......  .......  .......  .......  .......     57.8     64.2     69.9     78.6     86.3      356.8
     capital gains.................................
    Exclusion of capital gains at death............  .......  .......  .......  .......  .......     38.0     40.5     43.1     45.7     48.3      215.6
    Carryover basis of capital gains on gifts......  .......  .......  .......  .......  .......      4.6      4.9      5.2      5.5      5.8       26.0
    Deferral of gain on non-dealer installment           0.6      0.6      0.7      0.7      0.7      0.5      0.5      0.5      0.5      0.6        5.9
     sales.........................................
    Deferral of gain on like-kind exchanges........      1.2      1.3      1.3      1.4      1.4      0.5      0.5      0.5      0.5      0.5        9.1
    Depreciation of buildings other than rental          1.4      0.9      1.2      1.6      2.1      1.3      0.1      0.2      0.3      0.5        9.6
     housing in excess of alternative depreciation
     system........................................
    Depreciation of equipment in excess of the          18.8      5.9     10.6     15.7     20.3      2.2     -2.2     -0.1      1.7      3.5       76.4
     alternative depreciation system...............
    Expensing under section 179 of depreciable           0.5      0.7      0.6     -0.1     -0.4      2.1      3.0      2.5    (\1\)     -0.9        8.0
     business property.............................
    Amortization of business startup costs.........    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)      0.6      0.6      0.6      0.6      0.7        3.1
    Reduced rates on first $10,000,000 of corporate      3.6      4.6      5.1      5.2      5.2  .......  .......  .......  .......  .......       23.7
     taxable income................................
    Permanent exemption from imputed interest rules    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)      0.3      0.3      0.3      0.3      0.3        1.6
    Expensing of magazine circulation expenditures.    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
    Special rules for magazine, paperback book, and    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
     record returns................................
    Completed contract rules.......................      0.3      0.3      0.3      0.4      0.4    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        1.8
    Cash accounting, other than agriculture........    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)      0.7      0.8      0.8      0.8      0.8        3.9
    Exclusion of interest on State and local             0.1      0.1      0.1      0.1      0.2      0.3      0.3      0.4      0.4      0.4        2.5
     government small-issue bonds..................
    Exception from net operating loss limitations        0.6      0.6      0.6      0.6      0.6  .......  .......  .......  .......  .......        3.0
     for corporations in bankruptcy proceedings....
    Tax credit for employer-paid FICA taxes on tips      0.2      0.2      0.2      0.2      0.2      0.3      0.3      0.4      0.4      0.4        2.8
    Deduction of certain film and television             0.1      0.1      0.1      0.1    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.3
     production costs..............................
    Production activity deduction..................      1.8      2.7      3.9      5.5      5.9      0.6      0.9      1.3      1.8      2.0       26.4
Transportation
  Provide a 50-percent tax credit for certain            0.1      0.1      0.1      0.1      0.1  .......  .......  .......  .......  .......        0.4
   expenditures for maintaining railroad tracks....
  Deferral of tax on capital construction funds of       0.1      0.1      0.1      0.1      0.1  .......  .......  .......  .......  .......        0.4
   shipping companies..............................
  Exclusion of employer-paid transportation          .......  .......  .......  .......  .......      4.0      4.2      4.3      4.4      4.5       21.4
   benefits........................................
Community and Regional Development
  New York City Liberty Zone tax incentives........      0.3      0.4      0.1  .......  .......      0.3      0.4      0.3      0.2      0.2        2.0
  Empowerment zone tax incentives..................      0.3      0.4      0.4      0.4      0.5      0.4      0.4      0.5      0.5      0.5        4.2
  Renewal community tax incentives.................      0.2      0.2      0.2      0.3      0.3      0.3      0.4      0.4      0.5      0.5        3.3
  New markets tax credit...........................      0.2      0.2      0.3      0.4      0.3      0.2      0.3      0.4      0.5      0.4        3.3
  District of Columbia tax incentives..............    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)      0.1      0.1    (\1\)      0.1      0.1        0.4
  Wage credit for Indian reservation employment....      0.1    (\1\)    (\1\)    (\1\)  .......    (\1\)    (\1\)    (\1\)    (\1\)  .......        0.1
  Expensing of environmental remediation costs           0.1    (\1\)    (\4\)    (\4\)    (\4\)      0.1    (\1\)    (\4\)    (\4\)    (\4\)        0.1
   (``brownfields'')...............................
  Exclusion of interest on State and local             (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
   government bonds for qualified green building
   and sustainable design projects.................
  Tax credit for rehabilitation of structures,         (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
   other than historic structures..................
  Exclusion of interest on State and local               0.3      0.3      0.3      0.3      0.3      0.6      0.7      0.7      0.7      0.8        4.9
   government bonds for private airports, docks,
   and mass-commuting facilities...................
Education, Training, Employment, and Social
 Services
  Education and training:
    Tax credits for tuition for post-secondary       .......  .......  .......  .......  .......      5.2      5.3      5.3      5.4      5.4       26.6
     education.....................................
    Deduction for interest on student loans........  .......  .......  .......  .......  .......      0.8      0.9      0.9      0.9      1.0        4.5
    Deduction for higher education expenses........  .......  .......  .......  .......  .......      2.8      0.7  .......  .......  .......        3.5
    Exclusion of earnings of Coverdell education     .......  .......  .......  .......  .......      0.1      0.1      0.1      0.2      0.2        0.7
     savings accounts..............................
    Exclusion of interest on educational savings     .......  .......  .......  .......  .......    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
     bonds.........................................
    Exclusion of earnings of qualified tuition       .......  .......  .......  .......  .......      0.5      0.6      0.7      0.8      0.9        3.4
     programs......................................
    Exclusion of scholarship and fellowship income.  .......  .......  .......  .......  .......      1.4      1.5      1.5      1.6      1.6        7.6
    Exclusion of income attributable to the          .......  .......  .......  .......  .......    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
     discharge of certain student loan debt and
     NHSC Educational Loan repayments..............
    Exclusion of employer-provided education         .......  .......  .......  .......  .......      0.8      0.8      0.9      0.9      0.9        4.3
     assistance benefits...........................
    Parental personal exemption for students age 19  .......  .......  .......  .......  .......      1.1      0.5      0.3      0.2      0.2        2.3
     to 23.........................................
    Exclusion of interest on State and local             0.1      0.1      0.1      0.1      0.1      0.3      0.3      0.3      0.3      0.4        2.2
     government student loan bonds.................
    Exclusion of interest on State and local             0.3      0.3      0.3      0.4      0.4      0.8      0.9      0.9      0.9      1.0        6.2
     government bonds for private nonprofit and
     qualified public educational facilities.......
    Tax credit for holders of qualified zone             0.1      0.1      0.1      0.1      0.1  .......  .......  .......  .......  .......        0.4
     academy bonds.................................
    Deduction for charitable contributions to            0.8      0.9      0.9      0.9      1.0      4.9      5.4      5.9      6.3      6.9       34.0
     educational institutions......................
    Above-the-line deduction for teacher classroom   .......  .......  .......  .......  .......      0.2      0.1  .......  .......  .......        0.2
     expenses......................................
  Employment:
    Exclusion of employee meals and lodging (other   .......  .......  .......  .......  .......      0.9      0.9      0.9      0.9      1.0        4.8
     than military)................................
    Exclusion of benefits provided under cafeteria   .......  .......  .......  .......  .......     23.6     24.9     26.6     28.6     30.7      134.4
     plans \5\.....................................
    Exclusion of housing allowances for ministers..  .......  .......  .......  .......  .......      0.5      0.5      0.5      0.5      0.6        2.5
    Exclusion of miscellaneous fringe benefits.....  .......  .......  .......  .......  .......      6.4      6.6      6.8      7.0      7.3       34.2
    Exclusion of employee awards...................  .......  .......  .......  .......  .......      0.2      0.2      0.2      0.2      0.2        0.8
    Exclusion of income earned by voluntary          .......  .......  .......  .......  .......      3.1      3.3      3.4      3.5      3.7       17.0
     employees' beneficiary associations...........
    Special tax provisions for employee stock            0.8      0.9      0.9      0.9      0.9      0.3      0.3      0.3      0.3      0.3        5.9
     ownership plans (ESOPs).......................
    Work opportunity tax credit....................      0.2      0.2      0.1    (\1\)    (\1\)      0.1    (\1\)    (\1\)    (\1\)    (\1\)        0.6
    Welfare-to-work tax credit.....................    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
    Deferral of taxation on spread on acquisition    .......  .......  .......  .......  .......      0.4      0.4      0.4      0.4      0.4        2.0
     of stock under incentive stock option plans
     and employee stock purchase plans \6\.........
  Social services:
    Tax credit for children under age 17 \7\.......  .......  .......  .......  .......  .......     46.6     46.5     46.4     46.4     45.8      231.7
    Tax credit for child and dependent care          .......  .......  .......  .......  .......      3.0      2.2      1.9      1.8      1.7       10.6
     expenses......................................
    Exclusion of employer-provided child care \8\..  .......  .......  .......  .......  .......      1.0      1.1      1.1      1.2      1.3        5.6
    Tax credit for employer-provided dependent care      0.1      0.1      0.2      0.2      0.2    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.8
    Exclusion of certain foster care payments......  .......  .......  .......  .......  .......      0.6      0.6      0.6      0.7      0.7        3.2
    Adoption credit and employee adoption benefits   .......  .......  .......  .......  .......      0.2      0.2      0.2      0.2      0.2        1.0
     exclusion.....................................
    Deduction for charitable contributions, other        1.8      1.9      2.0      2.1      2.1     26.0     29.4     31.9     34.2     37.7      169.3
     than for education and health.................
    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     .......  .......  .......  .......  .......     78.6     91.2    100.2    107.8    116.0      493.7
   care, health insurance premiums, and long-term
   care insurance premiums \9\.....................
  Exclusion of medical care and CHAMPUS/TRICARE      .......  .......  .......  .......  .......      1.6      1.6      1.7      1.7      1.7        8.4
   medical insurance for military dependents,
   retirees, and retiree dependents................
  Deduction for health insurance premiums and long-  .......  .......  .......  .......  .......      3.2      3.8      4.2      4.5      5.0       20.7
   term care insurance premiums by the self-
   employed........................................
  Deduction for medical expenses and long-term care  .......  .......  .......  .......  .......      7.7      8.2      8.9      9.5      9.9       44.1
   expenses........................................
  Exclusion of workers' compensation benefits        .......  .......  .......  .......  .......      5.2      5.5      5.7      6.0      6.3       28.8
   (medical benefits)..............................
  Health savings accounts..........................  .......  .......  .......  .......  .......      0.4      0.5      0.5      0.6      0.7        2.7
  Exclusion of interest on State and local               0.5      0.5      0.5      0.6      0.6      1.3      1.3      1.4      1.4      1.5        9.7
   government bonds for private nonprofit hospital
   facilities......................................
  Deduction for charitable contributions to health       0.9      1.0      1.0      1.0      1.1      3.3      3.7      4.1      4.3      4.8       25.2
   organizations...................................
  Tax credit for orphan drug research..............      0.2      0.2      0.2      0.3      0.3  .......  .......  .......  .......  .......        1.2
  Tax credit for purchase of health insurance by     .......  .......  .......  .......  .......      0.1      0.1      0.1      0.1      0.1        0.6
   certain displaced persons.......................
Medicare
  Exclusion of Medicare benefits:
    Hospital insurance (Part A)....................  .......  .......  .......  .......  .......     16.4     18.1     19.7     21.4     23.9       99.5
    Supplementary medical insurance (Part B).......  .......  .......  .......  .......  .......     10.9     11.8     12.8     13.9     15.7       65.1
  Prescription drug insurance (Part D).............  .......  .......  .......  .......  .......  .......      4.3      7.2      8.4      9.8       29.7
  Exclusion of certain subsidies to employers who    .......      1.2      1.7      1.9      2.1  .......  .......  .......  .......  .......        6.8
   maintain prescription drug plans for Medicare...
Income Security
  Exclusion of workers' compensation benefits        .......  .......  .......  .......  .......      3.9      4.1      4.3      4.5      4.7       21.5
   (disability and survivors payments).............
  Exclusion of damages on account of personal        .......  .......  .......  .......  .......      1.4      1.4      1.5      1.5      1.5        7.3
   physical injuries or physical sickness..........
  Exclusion of special benefits for disabled coal    .......  .......  .......  .......  .......      0.1      0.1      0.1    (\1\)    (\1\)        0.3
   miners..........................................
  Exclusion of cash public assistance benefits.....  .......  .......  .......  .......  .......      2.5      2.6      2.7      2.7      2.8       13.3
  Net exclusion of pension contributions and
   earnings:
    Employer plans.................................  .......  .......  .......  .......  .......    102.8    107.9    113.3    118.9    124.8      567.8
    Individual retirement plans....................  .......  .......  .......  .......  .......     11.6     14.8     16.3     18.0     19.5       80.2
    Keogh plans....................................  .......  .......  .......  .......  .......      8.3      9.1     10.8     11.5     11.4       51.1
  Tax credit for certain individuals for elective    .......  .......  .......  .......  .......      1.7      1.6      0.5  .......  .......        3.8
   deferrals and IRA contributions.................
  Tax credit for new retirement plan expenses of       (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
   small businesses................................
  Exclusion of other employee benefits:
    Premiums on group term life insurance..........  .......  .......  .......  .......  .......      2.5      2.5      2.6      2.6      2.7       12.9
    Premiums on accident and disability insurance..  .......  .......  .......  .......  .......      2.5      2.6      2.7      2.8      2.9       13.4
  Additional standard deduction for the blind and    .......  .......  .......  .......  .......      1.8      1.8      1.7      1.8      1.9        9.1
   the elderly.....................................
  Tax credit for the elderly and disabled..........  .......  .......  .......  .......  .......    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.1
  Deduction for casualty and theft losses..........  .......  .......  .......  .......  .......      0.2      0.2      0.2      0.2      0.2        1.1
  Earned income credit (EIC) \7\...................  .......  .......  .......  .......  .......     39.0     39.0     38.8     39.0     39.3      195.1
Social Security and Railroad Retirement
  Exclusion of certain social security and railroad  .......  .......  .......  .......  .......     22.3     22.3     22.8     23.5     24.4      115.3
   retirement benefits.............................
Veterans' Benefits and Services
  Exclusion of veterans' disability compensation...  .......  .......  .......  .......  .......      3.4      3.5      3.5      3.6      3.6       17.5
  Exclusion of veterans' pensions..................  .......  .......  .......  .......  .......      0.1      0.1      0.1      0.1      0.1        0.6
  Exclusion of veterans' readjustment benefits.....  .......  .......  .......  .......  .......      0.2      0.2      0.2      0.2      0.3        1.2
  Exclusion of interest on State and local             (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)    (\1\)        0.2
   government bonds for veterans' housing..........
General Purpose Fiscal Assistance
  Exclusion of interest on public purpose State and      7.4      7.5      7.6      7.8      8.0     19.1     19.3     19.7     20.1     20.5      136.9
   local government debt...........................
  Deduction of nonbusiness State and local           .......  .......  .......  .......  .......     46.2     36.8     33.9     33.7     35.2      185.8
   government income, sales, and personal property
   taxes...........................................
  Tax credit for Puerto Rico and possession income,      1.2      0.3  .......  .......  .......  .......  .......  .......  .......  .......        1.5
   and Puerto Rico economic activity...............
Interest
  Deferral of interest on savings bonds............  .......  .......  .......  .......  .......      1.1      1.1      1.1      1.1      1.1        5.6

--------------------------------------------------------------------------------------------------------------------------------------------------------
\1\ Positive tax expenditure of less than $50 million.
\2\ In addition, the exemption from excise tax for alcohol fuels results in a reduction in excise tax receipts, net of income tax effect, of $1.4
  billion in each of the fiscal years 2005 through 2007 and $1.5 billion per year in fiscal years 2008 and 2009.
\3\ In addition, the exemption from excise tax for biodiesel results in a reduction in excise tax receipts, net of income tax effect, of a total of $0.1
  billion over the fiscal years 2004 through 2007.
\4\ Negative tax expenditure of less than $50 million.
\5\ Estimate  includes  amounts of employer-provided  health insurance purchased  through cafeteria  plans and  employer-provided child care purchased
  through dependent care flexible spending accounts. These amounts are also included in other line items in this table.
\6\ Tax expenditure estimate does not include offsetting denial of corporate deduction for qualified stock option compensation.
\7\ Tax expenditure estimate includes refundable amounts, amounts used to offset income taxes, and amounts used to offset other taxes. The amount of
  refundable child tax credit and earned income tax credit used to offset taxes other than income tax or paid out as refunds is: $51.5 billion in 2005,
  $51.9 billion in 2006, $51.0 billion in 2007, and $50.6 billion in 2008, and $50.7 in 2009.
\8\ Estimate includes employer-provided child care purchased through dependent care flexible spending accounts.
\9\ Estimate includes employer-provided health insurance purchased through cafeteria plans.

Note.--Details may not add to totals due to rounding.

Source: Joint Committee on Taxation.


                                        TABLE 10.--FISCAL YEAR 2006 BUDGET RESOLUTION TOTAL SPENDING AND REVENUES
                                                                [In billions of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
                            Fiscal year                                2005        2006        2007        2008        2009        2010       2006-2010
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                         Summary
Total Spending:
  BA..............................................................   2,471.111   2,553.527   2,630.115   2,761.537   2,894.637   3,010.943    13,850.759
  OT..............................................................   2,451.244   2,570.621   2,635.179   2,742.732   2,864.079   2,987.327    13,799.938
  On-Budget:
    BA............................................................   2,070.357   2,135.290   2,199.074   2,314.562   2,430.359   2,527.892    11,607.177
    OT............................................................   2,052.551   2,154.404   2,206.300   2,298.338   2,402.719   2,507.365    11,569.126
  Off-Budget:
    BA............................................................     400.754     418.237     431.041     446.975     464.278     483.051     2,243.582
    OT............................................................     398.693     416.217     428.879     444.394     461.360     479.962     2,230.812
Revenues:
  Total...........................................................   2,057.446   2,194.781   2,331.157   2,496.038   2,634.611   2,784.345    12,440.932
  On-Budget.......................................................   1,483.971   1,589.905   1,693.266   1,824.251   1,928.663   2,043.903     9,079.988
  Off-Budget......................................................     573.475     604.876     637.891     671.787     705.948     740.442     3,360.944
Surplus/Deficit (-):
  Total...........................................................    -393.798    -375.840    -304.022    -246.694    -229.468    -202.982    -1,359.006
  On-Budget.......................................................    -568.580    -564.499    -513.034    -474.087    -474.056    -463.462    -2,489.138
  Off-Budget......................................................     174.782     188.659     209.012     227.393     244.588     260.480     1,130.132
Debt Held by the Public (end of year).............................       4,685       5,071       5,389       5,649       5,891       6,105            na
Debt Subject to Limit (end of year)...............................       7,958       8,635       9,264       9,862      10,464      11,060            na

                                                                       By Function
National Defense (050):
  BA..............................................................     500.621     441.562     465.260     483.730     503.763     513.904     2,408.219
  OT..............................................................     497.196     475.603     460.673     471.003     489.220     505.908     2,402.407
International Affairs (150):
  BA..............................................................      32.085      31.718      34.835      35.197      35.237      34.928       171.915
  OT..............................................................      32.166      35.097      33.359      32.397      32.115      31.643       164.611
General Science, Space, and Technology (250):
  BA..............................................................      24.413      24.735      25.171      25.545      25.851      26.162       127.464
  OT..............................................................      23.594      23.894      24.610      24.922      25.242      25.565       124.233
Energy (270):
  BA..............................................................       2.564       3.147       2.362       2.445       2.056       1.754        11.764
  OT..............................................................       0.794       2.027       1.212       0.551       0.652       0.543         4.985
Natural Resources and Environment (300):
  BA..............................................................      32.527      30.513      30.883      30.952      31.706      31.248       155.302
  OT..............................................................      31.168      32.276      32.046      32.402      32.663      32.254       161.641
Agriculture (350):
  BA..............................................................      30.151      29.480      27.190      25.334      25.691      25.417       133.112
  OT..............................................................      28.550      28.507      25.999      24.281      24.796      24.687       128.270
Commerce and Housing Credit (370):
  BA..............................................................      13.004       6.172       4.874       6.440       6.867      10.465        34.818
  OT..............................................................       7.502       0.962      -0.271       0.650      -0.032       2.293         3.602
  On-Budget:
    BA............................................................      16.804      10.772      10.074      10.040      10.667      14.565        56.118
    OT............................................................      11.302       5.562       4.929       4.250       3.768       6.393        24.902
  Off-Budget:
    BA............................................................      -3.800      -4.600      -5.200      -3.600      -3.800      -4.100       -21.300
    OT............................................................      -3.800      -4.600      -5.200      -3.600      -3.800      -4.100       -21.300
Transportation (400):
  BA..............................................................      72.506      70.007      70.130      70.501      70.911      72.254       353.803
  OT..............................................................      67.703      70.393      72.421      74.167      75.500      77.356       369.837
Community and Regional Development (450):
  BA..............................................................      23.007      14.179      14.196      14.283      14.421      14.441        71.520
  OT..............................................................      20.756      18.461      17.413      15.727      14.491      14.140        80.232
Education, Training, Employment and Social Services (500):
  BA..............................................................      94.001      91.978      89.925      89.980      90.194      89.652       451.729
  OT..............................................................      92.798      90.981      90.360      88.864      88.363      88.181       446.749
Health (550):
  BA..............................................................     257.469     262.151     275.220     295.010     317.113     336.523     1,486.017
  OT..............................................................     252.770     262.513     274.801     293.810     313.625     335.574     1,480.323
Medicare (570):
  BA..............................................................     292.587     331.181     371.875     395.312     420.234     448.111     1,966.713
  OT..............................................................     293.587     330.944     372.167     395.364     419.828     448.442     1,966.745
Income Security (600):
  BA..............................................................     339.057     347.218     352.416     365.343     374.529     383.590     1,823.096
  OT..............................................................     347.754     354.055     359.566     370.830     378.609     386.978     1,850.038
Social Security (650):
  BA..............................................................     522.557     546.967     572.120     600.260     632.747     668.078     3,020.172
  OT..............................................................     520.496     544.947     569.958     597.679     629.829     664.989     3,007.402
  On-Budget:
    BA............................................................      15.849      15.891      17.704      19.768      21.743      24.029        99.135
    OT............................................................      15.849      15.891      17.704      19.768      21.743      24.029        99.135
  Off-Budget:
    BA............................................................     506.708     531.076     554.416     580.492     611.004     644.049     2,921.037
    OT............................................................     504.647     529.056     552.254     577.911     608.086     640.960     2,908.267
Veterans Benefits and Services (700):
  BA..............................................................      69.448      68.881      66.321      69.448      69.961      70.059       344.670
  OT..............................................................      68.873      68.148      66.014      69.258      69.672      69.787       342.879
Administration of Justice (750):
  BA..............................................................      39.817      40.840      41.390      42.031      42.602      42.860       209.723
  OT..............................................................      39.501      42.268      42.463      42.650      42.779      42.803       212.963
General Government (800):
  BA..............................................................      16.748      18.017      17.956      17.570      17.587      17.408        88.538
  OT..............................................................      17.656      18.308      17.999      17.555      17.378      17.216        88.456
Net Interest (900):
  BA..............................................................     176.942     213.979     254.097     280.694     297.562     311.572     1,357.904
  OT..............................................................     176.942     213.979     254.097     280.694     297.562     311.572     1,357.904
  On-Budget:
    BA............................................................     267.942     310.479     359.797     397.194     426.162     453.172     1,946.804
    OT............................................................     267.942     310.479     359.797     397.194     426.162     453.172     1,946.804
  Off-Budget:
    BA............................................................     -91.000     -96.500    -105.700    -116.500    -128.600    -141.600      -588.900
    OT............................................................     -91.000     -96.500    -105.700    -116.500    -128.600    -141.600      -588.900
Allowances (920):
  BA..............................................................      -3.135      47.903     -10.368      -9.641      -9.193      -8.738         9.963
  OT..............................................................      -3.304      24.359      -2.845     -10.363     -13.636     -14.484       -16.969
Undistributed Offsetting Receipts (950):
  BA..............................................................     -65.258     -67.101     -75.738     -78.897     -75.202     -78.745      -375.683
  OT..............................................................     -65.258     -67.101     -76.863     -79.709     -74.577     -78.120      -376.370
  On-Budget:
    BA............................................................     -54.104     -55.362     -63.263     -65.480     -60.876     -63.447      -308.428
    OT............................................................     -54.104     -55.362     -64.388     -66.292     -60.251     -62.822      -309.115
  Off-Budget:
    BA............................................................     -11.154     -11.739     -12.475     -13.417     -14.326     -15.298       -67.255
    OT............................................................     -11.154     -11.739     -12.475     -13.417     -14.326     -15.298       -67.255
--------------------------------------------------------------------------------------------------------------------------------------------------------


                                          TABLE 11.--FISCAL YEAR 2006 BUDGET RESOLUTION DISCRETIONARY SPENDING
                                                                [In billions of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
                            Fiscal year                                 2005        2006        2007        2008        2009        2010      2006-2010
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                         Summary
Total Spending:
  BA...............................................................     921.153     893.020     866.038     887.005     910.515     920.227    4,476.805
  OT...............................................................     961.683     979.549     938.535     936.992     951.327     967.610    4,774.013
Defense:
  BA...............................................................     498.817     438.973     462.597     481.043     500.969     511.018    2,394.600
  OT...............................................................     495.374     472.981     457.981     468.293     486.407     503.005    2,388.667
Nondefense:
  BA...............................................................     422.336     454.047     403.441     405.962     409.546     409.209    2,082.205
  OT...............................................................     466.309     506.568     480.554     468.699     464.920     464.605    2,385.346

                                                                       By Function
National Defense (050):
  BA...............................................................     498.817     438.973     462.597     481.043     500.969     511.018    2,394.600
  OT...............................................................     495.374     472.981     457.981     468.293     486.407     503.005    2,388.667
International Affairs (150):
  BA...............................................................      33.691      32.174      34.023      34.370      34.396      34.071      169.034
  OT...............................................................      36.728      37.929      35.947      34.943      34.684      34.230      177.733
General Science, Space, and Technology (250):
  BA...............................................................      24.295      24.605      25.058      25.426      25.732      26.042      126.863
  OT...............................................................      23.516      23.815      24.523      24.829      25.142      25.462      123.771
Energy (270):
  BA...............................................................       3.807       4.536       3.756       3.873       3.803       3.664       19.632
  OT...............................................................       3.785       4.742       4.150       3.864       3.841       3.740       20.337
Natural Resources and Environment (300):
  BA...............................................................      31.329      28.475      28.445      28.468      28.403      27.984      141.775
  OT...............................................................      31.040      30.607      29.726      29.424      29.145      28.485      147.387
Agriculture (350):
  BA...............................................................       5.725       5.425       5.723       5.765       5.777       5.721       28.411
  OT...............................................................       5.754       5.848       5.637       5.669       5.683       5.700       28.537
Commerce and Housing Credit (370):
  BA...............................................................       1.849       0.864       0.991       1.050       1.500       5.206        9.611
  OT...............................................................       1.543       1.099       1.332       1.066       1.273       4.123        8.893
  On-budget:
    BA.............................................................       1.849       0.864       0.991       1.050       1.500       5.206        9.611
    OT.............................................................       1.543       1.099       1.332       1.066       1.273       4.123        8.893
  Off-budget:
    BA.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
    OT.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
Transportation (400):
  BA...............................................................      25.466      21.607      21.668      22.075      22.469      23.805      111.624
  OT...............................................................      65.581      68.205      70.268      71.918      73.343      75.248      358.982
Community and Regional Development (450):
  BA...............................................................      22.676      13.695      14.051      14.218      14.357      14.374       70.695
  OT...............................................................      20.314      18.702      17.546      15.811      14.677      14.322       81.058
Education, Training, Employment and Social Services (500):
  BA...............................................................      79.556      78.103      75.794      75.753      75.602      74.796      380.048
  OT...............................................................      79.217      79.502      78.041      76.338      75.464      74.968      384.313
Health (550):
  BA...............................................................      54.368      50.912      50.268      50.558      52.862      50.265      254.865
  OT...............................................................      51.012      51.730      51.138      50.608      50.551      50.577      254.604
Medicare (570):
  BA...............................................................       4.000       5.061       4.987       4.991       4.975       4.895       24.909
  OT...............................................................       3.989       4.855       4.991       5.002       4.978       4.912       24.738
Income Security (600):
  BA...............................................................      46.056      47.115      46.295      46.324      46.178      45.489      231.401
  OT...............................................................      54.294      54.203      53.416      52.011      50.754      49.216      259.600
Social Security (650):
  BA...............................................................       4.426       4.734       4.627       4.630       4.615       4.539       23.145
  OT...............................................................       4.405       4.724       4.725       4.659       4.617       4.550       23.275
  On-budget:
    BA.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
    OT.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
  Off-budget:
    BA.............................................................       4.426       4.734       4.627       4.630       4.615       4.539       23.145
    OT.............................................................       4.405       4.724       4.725       4.659       4.617       4.550       23.275
Veterans Benefits and Services (700):
  BA...............................................................      30.861      31.738      30.844      30.780      30.578      29.955      153.895
  OT...............................................................      30.327      31.035      30.621      30.693      30.407      29.809      152.565
Administration of Justice (750):
  BA...............................................................      38.819      38.713      40.623      41.359      42.016      42.367      205.078
  OT...............................................................      38.424      40.971      41.170      41.702      42.243      42.366      208.452
General Government (800):
  BA...............................................................      15.412      16.301      16.298      16.331      16.291      16.043       81.264
  OT...............................................................      16.380      16.612      16.333      16.171      16.126      15.904       81.146
Allowances (920):
  BA...............................................................  ..........      50.000  ..........  ..........  ..........  ..........       50.000
  OT...............................................................  ..........      32.000      11.000       4.000       2.000       1.000       50.000
Undistributed Offsetting Receipts (950):
  BA...............................................................  ..........      -0.011      -0.010      -0.009      -0.008      -0.007       -0.045
  OT...............................................................  ..........      -0.011      -0.010      -0.009      -0.008      -0.007       -0.045
  On-budget:
    BA.............................................................  ..........      -0.011      -0.010      -0.009      -0.008      -0.007       -0.045
    OT.............................................................  ..........      -0.011      -0.010      -0.009      -0.008      -0.007       -0.045
  Off-budget:
    BA.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
    OT.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------


                                            TABLE 12.--FISCAL YEAR 2006 BUDGET RESOLUTION MANDATORY SPENDING
                                                                [In billions of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
                            Fiscal year                                 2005        2006        2007        2008        2009        2010      2006-2010
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                         Summary
Total Spending:
  BA...............................................................   1,549.958   1,660.507   1,764.077   1,874.532   1,984.122   2,090.716    9,373.954
  OT...............................................................   1,489.561   1,591.072   1,696.644   1,805.740   1,912.752   2,019.717    9,025.925
On-Budget:
  BA...............................................................   1,153.630   1,247.004   1,337.663   1,432.187   1,524.459   1,612.204    7,153.517
  OT...............................................................   1,095.273   1,179.579   1,272.490   1,366.005   1,456.009   1,544.305    6,818.388
Off-Budget:
  BA...............................................................     396.328     413.503     426.414     442.345     459.663     478.512    2,220.437
  OT...............................................................     394.288     411.493     424.154     439.735     456.743     475.412    2,207.537

                                                                       By Function
National Defense (050):
  BA...............................................................       1.804       2.589       2.663       2.687       2.794       2.886       13.619
  OT...............................................................       1.822       2.622       2.692       2.710       2.813       2.903       13.740
International Affairs (150):
  BA...............................................................      -1.606      -0.456       0.812        0827       0.841       0.857        2.881
  OT...............................................................      -4.562      -2.832      -2.588      -2.546      -2.569      -2.587      -13.122
General Science, Space, and Technology (250):
  BA...............................................................       0.118       0.130       0.113       0.119       0.119       0.120        0.601
  OT...............................................................       0.078       0.079       0.087       0.093       0.100       0.103        0.462
Energy (270):
  BA...............................................................      -1.243      -1.389      -1.394      -1.428      -1.747      -1.910       -7.868
  OT...............................................................      -2.991      -2.715      -2.938      -3.313      -3.189      -3.197      -15.352
Natural Resources and Environment (300):
  BA...............................................................       1.198       2.038       2.438       2.484       3.303       3.264       13.527
  OT...............................................................       0.128       1.669       2.320       2.978       3.518       3.769       14.254
Agriculture (350):
  BA...............................................................      24.426      24.055      21.467      19.569      19.914      19.696      104.701
  OT...............................................................      22.796      22.659      20.362      18.612      19.113      18.987       99.733
Commerce and Housing Credit (370):
  BA...............................................................      11.155       5.308       3.883       5.390       5.367       5.259       25.207
  OT...............................................................       5.959      -0.137      -1.603      -0.416      -1.305      -1.830       -5.291
  On-budget:
    BA.............................................................      14.955       9.908       9.083       8.990       9.167       9.359       46.507
    OT.............................................................       9.759       4.463       3.597       3.184       2.495       2.270       16.009
  Off-budget:
    BA.............................................................      -3.800      -4.600      -5.200      -3.600      -3.800      -4.100      -21.300
    OT.............................................................      -3.800      -4.600      -5.200      -3.600      -3.800      -4.100      -21.300
Transportation (400):
  BA...............................................................      47.040      48.400      48.462      48.426      48.442      48.449      242.179
  OT...............................................................       2.122       2.188       2.153       2.249       2.157       2.108       10.855
Community and Regional Development (450):
  BA...............................................................       0.331       0.484       0.145       0.065       0.064       0.067        0.825
  OT...............................................................       0.442      -0.241      -0.133      -0.084      -0.186      -0.182       -0.826
Education, Training, Employment and Social Services (500):
  BA...............................................................      14.445      13.875      14.131      14.227      14.592      14.856       71.681
  OT...............................................................      13.581      11.479      12.319      12.526      12.899      13.213       62.436
Health (550):
  BA...............................................................     203.101     211.239     224.952     244.452     264.251     286.258    1,231.152
  OT...............................................................     201.758     210.783     223.663     243.202     263.074     284.997    1,225.719
Medicare (570):
  BA...............................................................     288.587     326.120     366.888     390.321     415.259     443.216    1,941.804
  OT...............................................................     289.598     326.089     367.176     390.362     414.850     443.530    1,942.007
Income Security (600):
  BA...............................................................     293.001     300.103     306.121     319.019     328.351     338.101    1,591.695
  OT...............................................................     293.460     299.852     306.150     318.819     327.855     337.762    1,590.438
Social Security (650):
  BA...............................................................     518.131     542.233     567.493     595.630     628.132     663.539    2,997.027
  OT...............................................................     516.091     540.223     565.233     593.020     625.212     660.439    2,984.127
  On-budget:
    BA.............................................................      15.849      15.891      17.704      19.768      21.743      24.029       99.135
    OT.............................................................      15.849      15.891      17.704      19.768      21.743      24.029       99.135
  Off-budget:
    BA.............................................................     502.282     526.342     549.789     575.862     606.389     639.510    2,897.892
    OT.............................................................     500.242     524.332     547.529     573.252     603.469     636.410    2,884.992
Veterans Benefits and Services (700):
  BA...............................................................      38.587      37.143      35.477      38.668      39.383      40.104      190.775
  OT...............................................................      38.546      37.113      35.393      38.565      39.265      39.978      190.314
Administration of Justice (750):
  BA...............................................................       0.998       2.127       0.767       0.672       0.586       0.493        4.645
  OT...............................................................       1.077       1.297       1.293       0.948       0.536       0.437        4.511
General Government (800):
  BA...............................................................       1.336       1.716       1.658       1.239       1.296       1.365        7.274
  OT...............................................................       1.276       1.696       1.666       1.384       1.252       1.312        7.310
Net Interest (900):
  BA...............................................................     176.942     213.979     254.097     280.694     297.562     311.572    1,357.904
  OT...............................................................     176.942     213.979     254.097     280.694     297.562     311.572    1,357.904
  On-budget:
    BA.............................................................     267.942     310.479     359.797     397.194     426.162     453.172    1,946.804
    OT.............................................................     267.942     310.479     359.797     397.194     426.162     453.172    1,946.804
  Off-budget:
    BA.............................................................     -91.000     -96.500    -105.700    -116.500    -128.600    -141.600     -588.900
    OT.............................................................     -91.000     -96.500    -105.700    -116.500    -128.600    -141.600     -588.900
Allowances (920):
  BA...............................................................      -3.135      -2.097     -10.368      -9.641      -9.193      -8.738      -40.037
  OT...............................................................      -3.304      -7.641     -13.845     -14.363     -15.636     -15.484      -66.969
Undistributed Offsetting Receipts (950):
  BA...............................................................     -65.258     -67.090     -75.728     -78.888     -75.194     -78.738     -375.638
  OT...............................................................     -65.258     -67.090     -76.853     -79.700     -74.569     -78.113     -376.325
  On-budget:
    BA.............................................................     -54.104     -55.351     -63.253     -65.471     -60.868     -63.440     -308.383
    OT.............................................................     -54.104     -55.351     -64.378     -66.283     -60.243     -62.815     -309.070
  Off-budget:
    BA.............................................................     -11.154     -11.739     -12.475     -13.417     -14.326     -15.298      -67.255
    OT.............................................................     -11.154     -11.739     -12.475     -13.417     -14.326     -15.298      -67.255
--------------------------------------------------------------------------------------------------------------------------------------------------------


                                       TABLE 13.--FISCAL YEAR 2006 BUDGET RESOLUTION MINUS THE PRESIDENT'S BUDGET
                                                                [In billions of dollars]
--------------------------------------------------------------------------------------------------------------------------------------------------------
                            Fiscal year                                 2005        2006        2007        2008        2009        2010      2006-2010
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                         Summary
Total Spending:
  BA...............................................................      -0.957      48.311      -9.940      -9.966     -18.280     -19.892       -9.767
  OT...............................................................      -0.143      28.880       6.527       0.777      -7.483     -11.493       17.208
  On-Budget:
    BA.............................................................      -0.957      51.383      -6.703      -6.492     -14.634     -15.962        7.592
    OT.............................................................      -0.143      31.952       9.764       4.251      -3.837      -7.563       34.567
  Off-Budget:
    BA.............................................................  ..........      -3.072      -3.237      -3.474      -3.646      -3.930      -17.359
    OT.............................................................  ..........      -3.072      -3.237      -3.474      -3.646      -3.930      -17.359
Revenues:
  Total............................................................       0.176     -15.067     -19.305       4.516       9.498      14.588       -5.770
  On-Budget........................................................       0.176     -15.066     -19.304       4.517       9.499      14.589       -5.765
  Off-Budget.......................................................  ..........      -0.001      -0.001      -0.001      -0.001      -0.001       -0.005
Surplus/Deficit (-):
  Total............................................................       0.319     -43.947     -25.832       3.739      16.981      26.081      -22.978
  On-Budget........................................................       0.319     -47.018     -29.068       0.266      13.336      22.152      -40.332
  Off-Budget.......................................................  ..........       3.071       3.236       3.473       3.645       3.929       17.354

                                                                       By Function
National Defense (050):
  BA...............................................................       1.860  ..........  ..........  ..........  ..........  ..........  ...........
  OT...............................................................       0.268       0.486       0.689       0.273       0.074       0.036        1.558
International Affairs (150):
  BA...............................................................      -2.622      -1.577      -1.577      -1.577      -1.577      -1.577       -7.885
  OT...............................................................      -0.259      -0.640      -1.254      -1.494      -1.510      -1.508       -6.406
General Science, Space, and Technology (250):
  BA...............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
  OT...............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
Energy (270):
  BA...............................................................  ..........  ..........       0.052       0.105       0.214       0.056        0.427
  OT...............................................................  ..........  ..........       0.052       0.105       0.214       0.116        0.487
Natural Resources and Environment (300):
  BA...............................................................  ..........       1.174       1.156       1.022       0.953       0.673        4.978
  OT...............................................................  ..........       0.373       0.674       0.859       0.891       0.872        3.669
Agriculture (350):
  BA...............................................................  ..........      -0.167       1.936       2.140       2.116       2.082        8.107
  OT...............................................................  ..........      -0.196       1.818       2.125       2.112       2.079        7.938
Commerce and Housing Credit (370):
  BA...............................................................  ..........       0.118      -0.347      -0.807      -0.767      -0.725       -2.528
  OT...............................................................  ..........      -1.218       0.153      -0.307      -1.367      -1.025       -3.764
  On-Budget:
    BA.............................................................  ..........       3.210       2.980       2.812       3.029       3.365       15.396
    OT.............................................................  ..........       1.874       3.480       3.312       2.429       3.065       14.160
  Off-Budget:
    BA.............................................................  ..........      -3.092      -3.327      -3.619      -3.796      -4.090      -17.924
    OT.............................................................  ..........      -3.092      -3.327      -3.619      -3.796      -4.090      -17.924
Transportation (400):
  BA...............................................................  ..........       0.324      -0.792      -3.771     -10.396     -10.396      -25.031
  OT...............................................................       0.040       0.604       1.463       1.552      -0.010      -1.779        1.830
Community and Regional Development (450):
  BA...............................................................  ..........       1.129       0.940       0.940       0.940       0.940        4.889
  OT...............................................................  ..........       0.156       0.527       0.853       0.894       0.919        3.349
Education, Training, Employment and Social Services (500):
  BA...............................................................       3.765      -2.629       0.860       0.122      -0.302      -0.747       -2.696
  OT...............................................................       3.438       1.739       1.261       0.490       0.002      -0.457        3.035
Health (550):
  BA...............................................................      -0.028      -1.722      -8.167      -6.942      -6.985      -7.135      -30.951
  OT...............................................................      -0.028      -0.872      -7.451      -6.881      -7.053      -7.283      -29.540
Medicare (570):
  BA...............................................................  ..........      -0.139      -0.024  ..........  ..........  ..........       -0.163
  OT...............................................................  ..........      -0.139      -0.024  ..........  ..........  ..........       -0.163
Income Security (600):
  BA...............................................................      -0.594      -0.177       0.019       0.034       0.049      -0.081       -0.156
  OT...............................................................      -0.096       0.213       5.114       5.165       5.242       5.266       21.000
Social Security (650):
  BA...............................................................  ..........       0.020       0.090       0.145       0.150       0.160        0.565
  OT...............................................................  ..........       0.020       0.090       0.145       0.150       0.160        0.565
  On-Budget:
    BA.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
    OT.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
  Off-Budget:
    BA.............................................................  ..........       0.020       0.090       0.145       0.150       0.160        0.565
    OT.............................................................  ..........       0.020       0.090       0.145       0.150       0.160        0.565
Veterans Benefits and Services (700):
  BA...............................................................  ..........       0.759       0.778       0.797       0.814       0.829        3.977
  OT...............................................................  ..........       0.614       0.733       0.779       0.806       0.827        3.759
Administration of Justice (750):
  BA...............................................................      -0.002      -0.015      -0.015      -0.015      -0.015      -0.015       -0.075
  OT...............................................................      -0.001       0.001      -0.014      -0.015      -0.015      -0.015       -0.058
General Government (800):
  BA...............................................................      -0.018      -0.213      -0.177      -2.159      -0.161      -0.660       -3.370
  OT...............................................................      -0.018      -0.143      -0.155      -2.150      -0.157      -0.659       -3.264
Net Interest (900):
  BA...............................................................      -0.183       0.639       2.191       2.266       1.007      -0.472        5.631
  OT...............................................................      -0.183       0.639       2.191       2.266       1.007      -0.472        5.631
  On-Budget:
    BA.............................................................      -0.183       0.639       2.191       2.266       1.007      -0.472        5.631
    OT.............................................................      -0.183       0.639       2.191       2.266       1.007      -0.472        5.631
  Off-Budget:
    BA.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
    OT.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
Allowances (920):
  BA...............................................................      -3.135      47.903     -10.368      -9.641      -9.193      -8.738        9.963
  OT...............................................................      -3.304      24.359      -2.845     -10.363     -13.636     -14.484      -16.969
Undistributed Offsetting Receipts (950):
  BA...............................................................  ..........       2.895       3.515       7.384       4.881       5.921       24.596
  OT...............................................................  ..........       2.895       3.515       7.384       4.881       5.921       24.596
  On-Budget:
    BA.............................................................  ..........       2.884       3.505       7.375       4.873       5.914       24.551
    OT.............................................................  ..........       2.884       3.505       7.375       4.873       5.914       24.551
  Off-Budget:
    BA.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
    OT.............................................................  ..........  ..........  ..........  ..........  ..........  ..........  ...........
--------------------------------------------------------------------------------------------------------------------------------------------------------


           TABLE 14.--FISCAL YEAR 2006 BUDGET RESOLUTION COMPARED TO 2005: TOTAL SPENDING AND REVENUES
                                            [In billions of dollars]
----------------------------------------------------------------------------------------------------------------
               Fiscal year                   2006        2007        2008        2009        2010      2006-2010
----------------------------------------------------------------------------------------------------------------
                                                     Summary
Total Spending:
  BA....................................      82.416     159.004     290.426     423.526     539.832   1,495.204
  OT....................................     119.377     183.935     291.488     412.835     536.083   1,543.718
  On-Budget:
    BA..................................      64.933     128.717     244.205     360.002     457.535   1,255.392
    OT..................................     101.853     153.749     245.787     350.168     454.814   1,306.371
  Off-Budget:
    BA..................................      17.483      30.287      46.221      63.524      82.297     239.812
    OT..................................      17.524      30.186      45.701      62.667      81.269     237.347
Revenues:
  Total.................................     137.335     273.711     438.592     577.165     726.899   2,153.702
  On-Budget.............................     105.934     209.295     340.280     444.692     559.932   1,660.133
  Off-Budget............................      31.401      64.416      98.312     132.473     166.967     493.569
Surplus/Deficit (-):
  Total.................................      17.958      89.776     147.104     164.330     190.816     609.984
  On-Budget.............................       4.081      55.546      94.493      94.524     105.118     353.762
  Off-Budget............................      13.877      34.230      52.611      69.806      85.698     256.222

                                                   By Function
National Defense (050):
  BA....................................     -59.059     -35.361     -16.891       3.142      13.283     -94.886
  OT....................................     -21.593     -36.523     -26.193      -7.976       8.712     -83.573
International Affairs (150):
  BA....................................      -0.367       2.750       3.112       3.152       2.843      11.490
  OT....................................       2.931       1.193       0.231      -0.051      -0.523       3.781
General Science, Space, and Technology
 (250):
  BA....................................       0.322       0.758       1.132       1.438       1.749       5.399
  OT....................................       0.300       1.016       1.328       1.648       1.971       6.263
Energy (270):
  BA....................................       0.583      -0.202      -0.119      -0.508      -0.810      -1.056
  OT....................................       1.233       0.418      -0.243      -0.142      -0.251       1.015
Natural Resources and Environment (300):
  BA....................................      -2.014      -1.644      -1.575      -0.821      -1.279      -7.333
  OT....................................       1.108       0.878       1.234       1.495       1.086       5.801
Agriculture (350):
  BA....................................      -0.671      -2.961      -4.817      -4.460      -4.734     -17.643
  OT....................................      -0.043      -2.551      -4.269      -3.754      -3.863     -14.480
Commerce and Housing Credit (370):
  BA....................................      -6.832      -8.130      -6.564      -6.137      -2.539     -30.202
  OT....................................      -6.540      -7.773      -6.852      -7.534      -5.209     -33.908
  On-Budget:
    BA..................................      -6.032      -6.730      -6.764      -6.137      -2.239     -27.902
    OT..................................      -5.740      -6.373      -7.052      -7.534      -4.909     -31.608
  Off-Budget:
    BA..................................      -0.800      -1.400       0.200  ..........      -0.300      -2.300
    OT..................................      -0.800      -1.400       0.200  ..........      -0.300      -2.300
Transportation (400):
  BA....................................      -2.499      -2.376      -2.005      -1.595      -0.252      -8.727
  OT....................................       2.690       4.718       6.464       7.797       9.653      31.322
Community and Regional Development
 (450):
  BA....................................      -8.828      -8.811      -8.724      -8.586      -8.566     -43.515
  OT....................................      -2.295      -3.343      -5.029      -6.265      -6.616     -23.548
Education, Training, Employment and
 Social Services (500):
  BA....................................      -2.023      -4.076      -4.021      -3.807      -4.349     -18.276
  OT....................................      -1.817      -2.438      -3.934      -4.435      -4.617     -17.241
Health (550):
  BA....................................       4.682      17.751      37.541      59.644      79.054     198.672
  OT....................................       9.743      22.031      41.040      60.855      82.804     216.473
Medicare (570):
  BA....................................      38.594      79.288     102.725     127.647     155.524     503.778
  OT....................................      37.357      78.580     101.777     126.241     154.855     498.810
Income Security (600):
  BA....................................       8.161      13.359      26.286      35.472      44.533     127.811
  OT....................................       6.301      11.812      23.076      30.855      39.224     111.268
Social Security (650):
  BA....................................      24.410      49.563      77.703     110.190     145.521     407.387
  OT....................................      24.451      49.462      77.183     109.333     144.493     404.922
  On-Budget:
    BA..................................       0.042       1.855       3.919       5.894       8.180      19.890
    OT..................................       0.042       1.855       3.919       5.894       8.180      19.890
  Off-Budget:
    BA..................................      24.368      47.708      73.784     104.296     137.341     387.497
    OT..................................      24.409      47.607      73.264     103.439     136.313     385.032
Veterans Benefits and Services (700):
  BA....................................      -0.567      -3.127  ..........       0.513       0.611      -2.570
  OT....................................      -0.725      -2.859       0.385       0.799       0.914      -1.486
Administration of Justice (750):
  BA....................................       1.023       1.573       2.214       2.785       3.043      10.638
  OT....................................       2.767       2.962       3.149       3.278       3.302      15.458
General Government (800):
  BA....................................       1.269       1.208       0.822       0.839       0.660       4.798
  OT....................................       0.652       0.343      -0.101      -0.278      -0.440       0.176
Net Interest (900):
  BA....................................      37.037      77.155     103.752     120.620     134.630     473.194
  OT....................................      37.037      77.155     103.752     120.620     134.630     473.194
  On-Budget:
    BA..................................      42.537      91.855     129.252     158.220     185.230     607.094
    OT..................................      42.537      91.855     129.252     158.220     185.230     607.094
  Off-Budget:
    BA..................................      -5.500     -14.700     -25.500     -37.600     -50.600    -133.900
    OT..................................      -5.500     -14.700     -25.500     -37.600     -50.600    -133.900
Allowances (920):
  BA....................................      51.038      -7.233      -6.506      -6.058      -5.603      25.638
  OT....................................      27.663       0.459      -7.059     -10.332     -11.180      -0.449
Undistributed Offsetting Receipts (950):
  BA....................................      -1.832     -10.470     -13.630      -9.936     -13.480     -49.348
  OT....................................      -1.832     -11.595     -14.442      -9.311     -12.855     -50.035
  On-Budget:
    BA..................................      -1.258      -9.159     -11.376      -6.772      -9.343     -37.908
    OT..................................      -1.258     -10.284     -12.188      -6.147      -8.718     -38.595
  Off-Budget:
    BA..................................      -0.585      -1.321      -2.263      -3.172      -4.144     -11.485
    OT..................................      -0.585      -1.321      -2.263      -3.172      -4.144     -11.485
----------------------------------------------------------------------------------------------------------------


           TABLE 15.--FISCAL YEAR 2006 BUDGET RESOLUTION COMPARED TO 2005: TOTAL SPENDING AND REVENUES
                                               [Percentage change]
----------------------------------------------------------------------------------------------------------------
                         Fiscal year                             2006       2007      2008      2009      2010
----------------------------------------------------------------------------------------------------------------
                                                     Summary
Total Spending:
  BA........................................................         3.3       6.4      11.8      17.1      21.8
  OT........................................................         4.9       7.5      11.9      16.8      21.9
  On-Budget:
    BA......................................................         3.1       6.2      11.8      17.4      22.1
    OT......................................................         5.0       7.5      12.0      17.1      22.2
  Off-Budget:
    BA......................................................         4.4       7.6      11.5      15.9      20.5
    OT......................................................         4.4       7.6      11.5      15.7      20.4
Revenues:
  Total.....................................................         6.7      13.3      21.3      28.1      35.3
  On-Budget.................................................         7.1      14.1      22.9      30.0      37.7
  Off-Budget................................................         5.5      11.2      17.1      23.1      29.1
Surplus/Deficit (-):
  Total.....................................................        -4.6     -22.8     -37.4     -41.7     -48.5
  On-Budget.................................................        -0.7      -9.8     -16.6     -16.6     -18.5
  Off-Budget................................................         7.9      19.6      30.1      39.9      49.0

                                                   By Function
National Defense (050):
  BA........................................................       -11.8      -7.1      -3.4       0.6       2.7
  OT........................................................        -4.3      -7.3      -5.3      -1.6       1.8
International Affairs (150):
  BA........................................................        -1.1       8.6       9.7       9.8       8.9
  OT........................................................         9.1       3.7       0.7      -0.2      -1.6
General Science, Space, and Technology (250):
  BA........................................................         1.3       3.1       4.6       5.9       7.2
  OT........................................................         1.3       4.3       5.6       7.0       8.4
Energy (270):
  BA........................................................        22.7      -7.9      -4.6     -19.8     -31.6
  OT........................................................       155.3      52.6     -30.6     -17.9     -31.6
Natural Resources and Environment (300):
  BA........................................................        -6.2      -5.1      -4.8      -2.5      -3.9
  OT........................................................         3.6       2.8       4.0       4.8       3.5
Agriculture (350):
  BA........................................................        -2.2      -9.8     -16.0     -14.8     -15.7
  OT........................................................        -0.2      -8.9     -15.0     -13.1     -13.5
Commerce and Housing Credit (370):
  BA........................................................       -52.5     -62.5     -50.5     -47.2     -19.5
  OT........................................................       -87.2    -103.6     -91.3    -100.4     -69.4
  On-budget:
    BA......................................................       -35.9     -40.0     -40.3     -36.5     -13.3
    OT......................................................       -50.8     -56.4     -62.4     -66.7     -43.4
  Off-budget:
    BA......................................................        21.1      36.8      -5.3  ........       7.9
    OT......................................................        21.1      36.8      -5.3  ........       7.9
Transportation (400):
  BA........................................................        -3.4      -3.3      -2.8      -2.2      -0.3
  OT........................................................         4.0       7.0       9.5      11.5      14.3
Community and Regional Development (450):
  BA........................................................       -38.4     -38.3     -37.9     -37.3     -37.2
  OT........................................................       -11.1     -16.1     -24.2     -30.2     -31.9
Education, Training, Employment and Social Services (500):
  BA........................................................        -2.2      -4.3      -4.3      -4.0      -4.6
  OT........................................................        -2.0      -2.6      -4.2      -4.8      -5.0
Health (550):
  BA........................................................         1.8       6.9      14.6      23.2      30.7
  OT........................................................         3.9       8.7      16.2      24.1      32.8
Medicare (570):
  BA........................................................        13.2      27.1      35.1      43.6      53.2
  OT........................................................        12.7      26.8      34.7      43.0      52.7
Income Security (600):
  BA........................................................         2.4       3.9       7.8      10.5      13.1
  OT........................................................         1.8       3.4       6.6       8.9      11.3
Social Security (650):
  BA........................................................         4.7       9.5      14.9      21.1      27.8
  OT........................................................         4.7       9.5      14.8      21.0      27.8
  On-budget:
    BA......................................................         0.3      11.7      24.7      37.2      51.6
    OT......................................................         0.3      11.7      24.7      37.2      51.6
  Off-budget:
    BA......................................................         4.8       9.4      14.6      20.6      27.1
    OT......................................................         4.8       9.4      14.5      20.5      27.0
Veterans Benefits and Services (700):
  BA........................................................        -0.8      -4.5  ........       0.7       0.9
  OT........................................................        -1.1      -4.2       0.6       1.2       1.3
Administration of Justice (750):
  BA........................................................         2.6       4.0       5.6       7.0       7.6
  OT........................................................         7.0       7.5       8.0       8.3       8.4
General Government (800):
  BA........................................................         7.6       7.2       4.9       5.0       3.9
  OT........................................................         3.7       1.9      -0.6      -1.6      -2.5
Net Interest (900):
  BA........................................................        20.9      43.6      58.6      68.2      76.1
  OT........................................................        20.9      43.6      58.6      68.2      76.1
  On-budget:
    BA......................................................        15.9      34.3      48.2      59.1      69.1
    OT......................................................        15.9      34.3      48.2      59.1      69.1
  Off-budget:
    BA......................................................         6.0      16.2      28.0      41.3      55.6
    OT......................................................         6.0      16.2      28.0      41.3      55.6
Allowances (920):
  BA........................................................    -1,628.0     230.7     207.5     193.2     178.7
  OT........................................................      -837.3     -13.9     213.7     312.7     338.4
Undistributed Offsetting Receipts (950):
  BA........................................................         2.8      16.0      20.9      15.2      20.7
  OT........................................................         2.8      17.8      22.1      14.3      19.7
  On-budget:
    BA......................................................         2.3      16.9      21.0      12.5      17.3
    OT......................................................         2.3      19.0      22.5      11.4      16.1
  Off-budget:
    BA......................................................         5.2      11.8      20.3      28.4      37.2
    OT......................................................         5.2      11.8      20.3      28.4      37.2
----------------------------------------------------------------------------------------------------------------

                             Reconciliation

                              ----------                              

    As permitted in section 310 of the Congressional Budget Act 
of 1974 (2 U.S.C. 641), the budget resolution provides for two 
reconciliation bills. The first instructs nine authorizing 
committees to reconcile and report changes in law necessary to 
achieve the direct spending and revenue levels provided for in 
the budget resolution. They must submit their legislative text 
to the Budget Committee by September 16, 2005. The second is an 
instruction to the Ways and Means Committee only, to reduce the 
level of revenue collected by the federal government by a 
specified amount (see Table 16 below for Reconciliation 
levels). The Ways and Means Committee must submit its 
legislative text to the full House by June 24, 2005.
    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 almost exclusively 
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 mark-up as they 
would on any other bill, but it is reported to the Budget 
Committee instead of to the House. The Budget Committee then 
binds all the submissions together and votes it out of 
committee as a single bill--the Budget Committee may not make 
any 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, as in this case with the second reconciliation 
bill (only a directive to the Ways and Means Committee is 
included), it will report that measure directly to the House, 
not 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 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 Committees.
    For the first reconciliation bill, the committees which 
must submit legislative language to the Budget Committee are as 
follows: Committee on Agriculture, Committee on Education and 
the Workforce, Committee on Energy and Commerce, Committee on 
Financial Services, Committee on the Judiciary, Committee on 
Resources, Committee on Transportation and Infrastructure, 
Committee on Veterans' Affairs, and the Committee on Ways and 
Means. The committees may make whatever changes in the law they 
deem appropriate as long as they achieve the specified amount 
of outlay savings for fiscal year 2006 and for the period of 
fiscal years 2006 through 2010.
    The second reconciliation bill is designed to allow 
provisions related to taxation to be moved under reconciliation 
procedures. The reconciliation instruction directs the 
Committee on Ways and Means to report, by June 24, 2005, a 
measure that will reduce taxes by $16.623 billion for fiscal 
year 2006 and by $45 billion from 2006 through 2010. No 
specific tax policies are assumed.
    The following table indicates the amounts required from 
each reconciled committee:
 Table 16.--Reconciliation Instructions to House Authorizing Committees


   SUBMISSIONS TO SLOW THE GROWTH IN MANDATORY SPENDING AND TO ACHIEVE
               DEFICIT REDUCTION (DUE SEPTEMBER 16, 2005)
           [By fiscal year in millions of dollars of outlays]
------------------------------------------------------------------------
                                                     2006      2006-2010
------------------------------------------------------------------------
Committee on Agriculture........................        -797      -5,278
Committee on Education and the Workforce........      -2,097     -21,410
Committee on Energy and Commerce................        -630     -20,002
Committee on Financial Services.................         -30        -270
Committee on the Judiciary......................        -123        -603
Committee on Resources..........................         -96      -1,413
Committee on Transportation and Infrastructure..         -12        -103
Committee on Veterans Affairs...................        -155        -798
Committee on Ways and Means.....................      -3,907     -18,680
                                                 -----------------------
    Total.......................................      -7,847     -68,557
------------------------------------------------------------------------



     SUBMISSION PROVIDING FOR CHANGES IN REVENUE (DUE JUNE 24, 2005)
        [Change in revenue by fiscal year in millions of dollars]
------------------------------------------------------------------------
                                                     2006      2006-2010
------------------------------------------------------------------------
Ways and Means..................................     -16,623     -45,000
------------------------------------------------------------------------

                     Section-by-Section Description

                              ----------                              

    The budget resolution establishes an overall budgetary 
framework, which includes aggregate levels of total new budget 
authority and outlays, total Federal revenues and the amount by 
which revenues should be changed, the surplus or deficit, new 
budget authority and outlays for each major functional 
category, the debt held by the public, the debt subject to the 
statutory limit, and directives to authorizing committees to 
submit legislation achieving specified changes in revenue and 
mandatory spending levels.

  SECTION 1. CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 2006

    Subsection (a), in accordance with section 301(a) of the 
Congressional Budget Act of 1974, revises the appropriate 
budgetary levels for the current year, fiscal year 2005, and 
establishes the levels for fiscal year 2006, and each of the 
four years following the budget year, fiscal years 2007 through 
2010.
    For fiscal year 2006, the budget resolution establishes a 
binding ceiling on spending and a floor on revenue. The 
accompanying report provides a lump-sum allocation of 
discretionary spending authority that the Committee on 
Appropriations, in turn, distributes to its 10 subcommittees 
(plus an allocation for the Legislative Branch) for spending on 
the various programs, projects and activities that need to be 
funded on an annual basis through appropriations measures.
    The budget resolution also updates the fiscal year 2005 
spending levels to take into account any variations in spending 
or revenue laws after the fiscal year 2005 budget resolution 
was deemed to be adopted. The report also includes revised 
allocations to the relevant committees for legislation that 
would be effective in the current fiscal year.
    The 5-year period of fiscal years 2006 through 2010 is 
important because bills that increase direct spending are 
subject to 5-year allocations for the period of fiscal years 
2006 through 2010. This is also the case with revenues.
    Subsection (b) sets out the table of contents of the 
resolution.

                Title I--Recommended Levels and Amounts

              SECTION 101. RECOMMENDED LEVELS AND AMOUNTS

    Consistent with section 301 of the Congressional Budget Act 
of 1974, this section establishes the recommended levels for 
revenue, reduction in revenue, total new budget authority, 
total budget outlays, surpluses or deficits, debt held by the 
public, and the debt subject to the statutory limit. The 
recommended level of revenue operates as a floor against which 
all revenue bills are measured pursuant to section 311 of the 
Budget Act. Similarly, the recommended levels of new budget 
authority and budget outlays serve as a ceiling on the 
consideration of subsequent spending. The surplus and deficit 
levels reflect only on-budget outlays and revenue and hence do 
not reflect most outlays and receipts related to the Social 
Security program and certain Postal Service operations. The 
debt subject to statutory limit aggregate refers to the portion 
of gross Federal debt issued by the Treasury to the public or 
another government fund or account, whereas the debt held by 
the public is the amount of debt issued and held by entities or 
individuals other than the U.S. Government.

                SECTION 102. MAJOR FUNCTIONAL CATEGORIES

    As further required by section 301(a) of the Budget Act, 
section 102 establishes the appropriate budgetary levels for 
the functional categories for the current fiscal year, 2005, 
the budget year, fiscal year 2006, and fiscal years 2006 
through 2010.
    The functions are as follows:
    050 National Defense
    150 International Affairs
    250 General Science, Space, and Technology
    270 Energy
    300 Natural Resources and Environment
    350 Agriculture
    370 Commerce and Housing Credit
    400 Transportation
    450 Community and Regional Development
    500 Education, Training, Employment, and Social Services
    550 Health
    570 Medicare
    600 Income Security
    650 Social Security
    700 Veterans Benefits and Services
    750 Administration of Justice
    800 General Government
    900 Net Interest
    920 Allowances
    950 Undistributed Offsetting Receipts

                        Title II--Reconciliation

                  SECTION 201. GENERAL RECONCILIATION

    As permitted in section 310 of the Congressional Budget Act 
of 1974, the budget resolution includes reconciliation 
instructions to specified committees of the House of 
Representatives. These instructions require the committees to 
report legislative text to amend laws in their jurisdiction. 
These recommendations are submitted to the Budget Committee 
which then binds them together and votes whether to report 
them, without substantive change, to the full House. Where only 
one committee is given a reconciliation instruction to be 
included in a single bill, that legislation may be reported 
directly to the full House.
    Section 201(a) directs nine committees to report changes in 
programs within their jurisdiction to theBudget Committee by 
September 16, 2005. The committees that must submit legislative 
language to the Budget Committee are as follows: Committee on 
Agriculture, Committee on Education and the Workforce, Committee on 
Energy and Commerce, Committee on Financial Services, Committee on the 
Judiciary, Committee on Resources, Committee on Transportation and 
Infrastructure, Committee on Veterans' Affairs, and Committee on Ways 
and Means. Though the committee determines the policy and program 
changes, outlay savings must be in the mandatory spending category. For 
instance, a reduction in an authorization level for spending subject to 
annual appropriations is categorized as discretionary spending and 
would not be estimated as producing mandatory savings as the 
reconciliation process requires. (Please see Table 16 in the 
Reconciliation section of this report for the specific amounts in 
savings that must be reported to the Budget Committee by each 
reconciled committee.)
    The committees may make whatever changes in the law they 
deem appropriate as long as they achieve the specified amount 
of outlay savings for fiscal year 2006 and for the period of 
fiscal years 2006 through 2010. For instance, the Committee on 
Ways and Means has indicated that it might consider legislation 
that adopts the President's recommendations to recover 
overissuances within the Unemployment Insurance [UI] program 
through tax refund offsets, greater use of collection agencies, 
and sanctions on firms that cause overissuances by not 
cooperating with state UI program administrators in determining 
initial eligibility for benefits.
    Section 201(b) directs that, by June 24, 2005, the Ways and 
Means Committee must report directly to the floor of the House 
a bill that may allow for making permanent expiring tax relief. 
Such legislation must reduce revenue by no more than $16.623 
billion in fiscal year 2006 and by no more than $45 billion 
over the 2006-2010 period. This decrease may be in whatever 
priorities the Ways and Means Committee determines, though it 
does not include other revenue changes that are reflected in 
the revenue aggregates which would have to be considered 
outside of reconciliation.

                    Title III--Contingency Procedure


     SECTION 301. CONTINGENCY PROCEDURE FOR SURFACE TRANSPORTATION

    This section provides for an increase above the levels 
provided for in the budget resolution should the Transportation 
and Infrastructure Committee and the Appropriations Committee 
report certain kinds of legislation or spending measures, and 
which includes offsets for the additional spending. The 
language in the resolution regarding this contingency measure 
is identical to that included in the budget resolution for 
fiscal year 2005. A comprehensive transportation measure is 
expected to be enacted some time before the end of fiscal year 
2005 and the Budget Committee expects to work closely with the 
Transportation and Infrastructure Committee as that measure 
proceeds through the legislative process.
    Subsection (a) creates a reserve fund that allows the 
Chairman of the House Budget Committee to adjust the allocation 
of budget authority to the Committee on Transportation and 
Infrastructure for any measure that reauthorizes surface 
transportation programs and provides new BA for highway and 
transit spending.
    Subsection (b) creates a reserve fund that allows the 
Chairman of the House Budget Committee to adjust the allocation 
of outlays to the Committee on Appropriations for any measure 
that sets total obligation limitations higher than the amount 
assumed in the resolution.

                      Title IV--Budget Enforcement


                   SECTION 401. EMERGENCY LEGISLATION

    Section 401 provides Congress with the authority to 
designate spending provisions as ``emergencies.'' It adopts 
criteria for evaluating emergency spending. It also exempts 
from budget controls supplemental appropriations for the 
Department of Defense for contingency operations related to the 
global war on terrorism.
    Section 401(a) provides a special exemption from budget 
controls for a supplemental spending measures for ``contingency 
operations related to the global war on terrorism.'' The fiscal 
year 2005 levels have been adjusted to accommodate $81.1 
billion for the current year. Though $50 billion has been 
budgeted for fiscal year 2006 in the budget resolution for this 
purpose, the exact final amount has yet to be determined. The 
final level of the supplemental will depend on the President's 
request and the responses of the Appropriations Committees of 
the House and the Senate.
    Subsection (b) exempts spending designated as an emergency 
from points of order, estimates and other provisions of the 
Congressional Budget Act. This is largely the same procedure as 
was included in the budget resolution from fiscal year 2005, H. 
Con. Res. 393. Instead of adjusting the allocations and budget 
aggregates by the amount designated as an emergency, as was the 
case prior to the expiration of the emergency designation at 
the end of fiscal year 2002, subsection (b) provides that the 
spending (or receipts) resulting from such a provision will not 
be counted for purposes of determining whether a measure 
complies with the budget resolution. This is consistent with 
the congressional scoring conventions prior to the Balanced 
Budget Act of 1997. Assuming a measure that includes this 
emergency designation is otherwise in compliance with the 
budget resolution, it would not be subject to a point of order 
under sections 302(f), 303(a), 311(a) or 401 of the 
Congressional Budget Act of 1974.
    Committees reporting a measure that designates spending as 
an emergency should include in the accompanying report, or the 
conference committee in the joint statement of managers, a 
statement justifying the emergency designation on the basis of 
the following criteria:
    ``[T]he underlying situation poses a threat to life, 
property, or national security and is--
    (i) sudden, quickly coming into being, and not building up 
over time;
    (ii) an urgent, pressing, and compelling need requiring 
immediate action;
    (iii) subject to [an exception for an aggregate level of 
anticipated emergencies], unforeseen, unpredictable, and 
unanticipated; and
    (iv) not permanent, temporary in nature.''
    This definition was adapted from criteria developed by 
previous administrations as part of an OMB Circular (A-11) on 
the preparation and submission of budget estimates.
    The subsection continues the practice of allowing the 
provisions designated as emergencies to be exempt from the 
budget controls and points of orders of the Congressional 
Budget Act.

 SECTION 402. COMPLIANCE WITH SECTION 13301 OF THE BUDGET ENFORCEMENT 
                              ACT OF 1990

    This section provides authority to include the 
administrative expenses related to Social Security in the 
allocation to the Appropriations Committee. This language is 
necessary to ensure that the Appropriations Committee retains 
control of administrative expenses through the Congressional 
budget process.
    In the 106th Congress, the joint Leadership of the House 
and Senate Budget Committees decided to discontinue including 
administrative expenses in the budget resolution. This change 
was intended to make the budget resolution consistent with the 
Congressional Budget Office's baseline which does not include 
administrative expenses for Social Security.
    At the same time, the House Budget Committee believed that 
these expenses should continue to be reflected in the 302(a) 
allocations to the Appropriations Committee. Absent a waiver of 
section 302(a) of the Budget Act, the inclusion of these 
expenses in the allocation is construed as violating 302(a) of 
the Budget Act which states that the allocations must reflect 
the discretionary amounts in the budget resolution (and 
arguably, section 13301 of the Budget Enforcement Act, which 
states that Social Security benefits and revenues are off-
budget).

   SECTION 403. APPLICATION AND EFFECT OF CHANGES IN ALLOCATIONS AND 
                               AGGREGATES

    This section sets forth the procedures for making 
adjustments 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 actually enacted. This is 
consistent with the procedures for making adjustments for 
various initiatives under section 314 of the Congressional 
Budget Act.
    Subsection (a)(3) provides that in order to make any 
adjustments, the Chairman of the House Budget Committee is 
directed to insert these adjustments in the Congressional 
Record.
    Subsection (b) clarifies that any adjustments made under 
the resolution have the same effect as if they were part of the 
original levels set forth in section 101. Therefore the 
adjusted levels are used to enforce points of order against 
legislation inconsistent with the allocations and aggregates 
included in the concurrent resolution on the budget.
    Subsection (c) clarifies that the House Budget Committee 
determines the levels and estimates used to enforce points of 
order, as is the case for enforcing budget-related points of 
order. This section of the Budget Act provides the Chairman of 
the Budget Committee with the authority to advise the Presiding 
Officer of the House on the appropriate levels and estimates 
related to legislation being considered on the floor.

          SECTION 404. RESTRICTIONS ON ADVANCE APPROPRIATIONS

    Section 404 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 $23.568 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.
    The section defines an ``advance appropriation'' as any new 
discretionary budget authority making general appropriations or 
continuing appropriations for fiscal year 2006 that first 
becomes available for any fiscal year after 2006.
    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 bill itself, however, would continue to be 
considered in the House.

       SECTION 405. SPECIAL RULE IN THE HOUSE FOR CERTAIN 302(B) 
                             SUBALLOCATIONS

    Under section 302(b) of the Congressional Budget Act of 
1974, the Appropriations Committee suballocates its section 
302(a) allocation among its various subcommittees. The recent 
reorganization of the House Appropriations subcommittees, 
however, eliminated the subcommittee responsible for 
legislative branch appropriations. So that the House 
Appropriations Committee can report a bill providing 
legislative branch appropriations and then go to conference 
with the Senate on that bill, a special rule is required that 
allows the House Appropriations Committee to make a deemed 
section 302(b) suballocation for legislative branch operations.
    Section 405 provides the House Appropriations Committee 
with the authority to make a separate suballocation for the 
purpose of funding legislative branch operations. The 
suballocation authorized by this section is deemed to be made 
under section 302(b) of the Congressional Budget Act of 1974 
for budget enforcement purposes.

    SECTION 406. SPECIAL PROCEDURES TO ACHIEVE SAVINGS IN MANDATORY 
                        SPENDING THROUGH FY2014

    The Budget Committee is concerned about the growth of 
mandatory spending, which now accounts for about 55 percent of 
Federal spending (excluding interest). Growth in mandatory 
spending is crowding out other national priorities; and because 
mandatory spending is not subject to annual appropriations, it 
is inherently difficult for Congress to exercise control over 
such spending. Spending growth generally is based on formulas 
that take into account such factors as population growth, 
economic growth, inflation, and spending increases happen 
automatically without any action by Congress. Congress should 
review mandatory spending on a regular basis, and should 
consider using the reconciliation process periodically to 
control the growth of mandatory spending.
    Section 406 describes the sense of Congress that during the 
four fiscal years following the budget year, every other 
concurrent resolution on the budget should include 
reconciliation instructions to authorizing committees to 
achieve significant savings in mandatory spending.
                    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 2006 the budget 
resolution reported by 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 current year (fiscal year 2005), 
the budget year (fiscal year 2006), and the 5-year period 
(fiscal years 2006 through 2010). 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 October 1, 2005. Unlike the 
authorizing committees, the Appropriations Committee does not 
receive a 5-year allocation of budget authority and outlays.

                           302(B) ALLOCATION

    Upon receiving its 302(a) allocation, the Appropriations 
Committee is required to divide the allocation among its 10 
subcommittees and, under the fiscal year 2006 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 2006 through 2010.
    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 2005 will be measured against the 
revised level for that year included in the fiscal year 2006 
budget resolution, and also the 5-year period of fiscal year 
2005 through 2009. Bills first effective in fiscal year 2006 
will be measured against the level of the budget year, fiscal 
year 2006, and also the 5-year period of fiscal year 2006 
through 2010.

                              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.
    In section 301, the Chairman of the House Budget Committee 
is given the authority to make adjustments in the allocation of 
budget authority to the Committee on Transportation and 
Infrastructure for a measure increasing highway spending, but 
only if it is offset by changes in law either in that measure, 
or in previously enacted legislation. The changes in law must 
dedicate the additional resources to the Highway Trust Fund. 
Under the terms of this procedure, the chairman may also adjust 
the allocation of outlays to the Appropriations Committee in 
order to provide for the higher outlays flowing from the 
mandatory budget authority in the Transportation Committee's 
measure, and subject to the obligation limits included in the 
Transportation Appropriation measure. Most discretionary 
spending is implemented by appropriating budget authority, but 
in the Highway Category, budget authority is provided on the 
mandatory side. Outlays from this budget authority are 
discretionary and may be restricted through the use of 
obligation limits included in appropriation acts. Again, these 
increased outlays must be offset by the changes in law included 
either in the Transportation Committee's measure, or previously 
enacted legislation.
    The statutory authority for the Chairmen of the Budget 
Committees to make adjustments for emergencies and a variety of 
other purposes has expired. Before the expiration, emergencies 
could be designated in legislation, and the Chairman of the 
Budget Committee adjusted the reporting committee's allocation 
by that amount, so the additional spending could be considered 
without being subject to spending points of order. Because this 
authority is no longer in force, this budget resolution 
provides for a revised method of treating emergency spending. 
Under its terms, rather than adjusting the allocations and 
aggregates to reflect the additional spending, spending 
provisions designated as emergencies pursuant to section 401 of 
this resolution are exempt from points of order under the 
Congressional Budget Act and are not counted toward the 
reporting committees allocation.

                              Enforcement

    In order to enforce these 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 17.--ALLOCATION OF SPENDING AUTHORITY TO HOUSE APPROPRIATIONS
                                COMMITTEE
                 [By fiscal year in millions of dollars]
------------------------------------------------------------------------
                                                       2005       2006
------------------------------------------------------------------------
Discretionary Action:
    BA............................................    840,036    843,020
    OT............................................    929,554    917,053
Current Law Mandatory:
    BA............................................    483,881    528,504
    OT............................................    460,908    510,843
------------------------------------------------------------------------


 TABLE 18.--ALLOCATIONS OF SPENDING AUTHORITY TO HOUSE COMMITTEES OTHER
                           THAN APPROPRIATIONS
------------------------------------------------------------------------
                                 2005    2005-2009     2006    2006-2010
------------------------------------------------------------------------
Agriculture Committee:
  Current Law:
    BA......................     25,410    101,716     25,882     82,931
    OT......................     25,320    101,173     25,244     82,359
  Reconcilication:
    BA......................  .........  .........       -790     -5,268
    OT......................  .........  .........       -797     -5,278
  Reauthorizations:
    BA......................  .........     82,160  .........    131,495
    OT......................  .........     80,586  .........    129,886
Armed Services Committee:
  Current Law:
    BA......................     85,355    473,465     91,209    494,600
    OT......................     85,245    473,045     91,129    494,215
Committee on Education and
 the Workforce:
  Current Law:
    BA......................      9,726     47,046      9,080     47,155
    OT......................      9,564     46,462      8,215     47,512
  Reconcilication:
    BA......................  .........  .........     -2,057    -20,045
    OT......................  .........  .........     -2,097    -21,410
  Reauthorizations:
    BA......................  .........     11,219      2,720     14,657
    OT......................  .........      8,797      1,088     12,061
Energy and Commerce
 Committee:
  Current Law:
    BA......................    161,936  1,155,178    207,337  1,293,242
    OT......................    161,946  1,157,483    207,955  1,295,935
  Discretionary Action:
    BA......................  .........        902        100      1,125
    OT......................  .........        902        100      1,125
  Reconciliation:
    BA......................  .........  .........        247    -18,532
    OT......................  .........  .........       -630    -20,002
  Reauthorizations:
    BA......................  .........     10,080  .........     15,120
    OT......................  .........      5,985  .........     10,845
Financial Services
 Committee:
  Current Law:
    BA......................      5,364     17,669      3,193     15,258
    OT......................      3,218     -2,737       -116     -8,873
  Reconciliation:
    BA......................  .........  .........        -60       -300
    OT......................  .........  .........        -30       -270
Government Reform Committee:
  Current Law:
    BA......................     70,524    382,713     73,531    398,024
    OT......................     69,395    369,316     70,624    382,349
  Discretionary Action:
    BA......................  .........         62         56         62
    OT......................  .........         62         56         62
Committee on House
 Administration:
  Current Law:
    BA......................         77        370         72        366
    OT......................         20        325         15        323
Committee on Homeland
 Security:
  Current Law:
    BA......................      1,217      6,054      1,262      6,051
    OT......................      1,109      6,057      1,157      6,205
International Relations
 Committee:
  Current Law:
    BA......................     10,782     61,081     11,532     63,726
    OT......................     11,051     59,403     11,939     60,966
Judiciary Committee:
  Current Law:
    BA......................      5,192     27,201      6,516     27,237
    OT......................      5,159     26,993      5,661     26,957
  Discretionary Action:
    BA......................  .........         21          3         27
    OT......................  .........         21          3         27
  Reconciliation:
    BA......................  .........  .........       -120       -600
    OT......................  .........  .........       -123       -603
Resources Committee:
  Current Law:
    BA......................      5,612     24,776      5,245     22,912
    OT......................      4,354     22,534      4,699     22,350
  Discretionary Action:
    BA......................  .........         26          8         32
    OT......................  .........         26          8         32
  Reconciliation:
    BA......................  .........  .........       -660     -2,369
    OT......................  .........  .........        -96     -1,413
Science Committee:
  Current Law:
    BA......................        119        604        131        606
    OT......................         79        442         80        467
  Discretionary Action:
    BA......................  .........        170         15        241
    OT......................  .........        170         15        241
Small Business Committee:
  Current Law:
    BA......................      1,702      1,702  .........  .........
    OT......................      1,702      1,702  .........  .........
Transportation and
 Infrastructure Committee:
  Current Law:
    BA......................     41,675    104,284     17,141     77,176
    OT......................     11,526     67,912     14,097     71,000
  Discretionary Action:
    BA......................  .........     14,694        950     21,133
    OT......................  .........  .........  .........  .........
  Reconciliation:
    BA......................  .........  .........        -12       -100
    OT......................  .........  .........        -12       -103
  Reauthorizations:
    BA......................     14,449    195,237     43,347    227,835
    OT......................         58      1,955        262      2,515
Veterans' Affairs Committee:
  Current Law:
    BA......................      2,162      7,265      1,293      6,327
    OT......................      2,191      7,438      1,353      6,498
  Reconciliation:
    BA......................  .........  .........       -155       -798
    OT......................  .........  .........       -155       -798
  Reauthorizations:
    BA......................  .........      5,890        558      9,011
    OT......................  .........      5,726        538      8,796
Ways and Means Committee:
  Current Law:
    BA......................    653,760  3,797,949    690,355  4,069,706
    OT......................    656,071  3,804,591    692,641  4,074,287
  Discretionary Action:
    BA......................          3         91         24        101
    OT......................          3         91         24        101
  Reconciliation:
    BA......................  .........  .........     -3,947    -19,047
    OT......................  .........  .........     -3,907    -18,680
  Reauthorizations:
    BA......................      7,954     89,139     19,622    102,030
    OT......................      5,681     84,462     17,299     99,617
------------------------------------------------------------------------

                    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 revenue 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 that breeches 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 earmarked taxes.
                         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, ordered 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 2006.
    On March 9, 2005 the committee met in open session, a 
quorum being present.
    Mr. Portman asked unanimous consent that the Chairman be 
authorized, consistent with clause 4 of House Rule XVI, to 
declare a recess at any time during the committee meeting.
    There was no objection to the unanimous consent request.
    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 at 
any point; 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 2006. 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 
$229,000,000 for fiscal year 2006, $229,000,000 for fiscal year 
2007, $229,000,000 for fiscal year 2008, $229,000,000 for 
fiscal year 2009, $229,000,000 for fiscal year 2010; outlays 
$91,000,000 for fiscal year 2006, $185,000,000 for fiscal year 
2007, $211,000,000 for fiscal year 2008, $221,000,000 for 
fiscal year 2009, $227,000,000 for fiscal year 2010.
    The amendment also decreased funding in function 150 to 
reflect lower funding for international aid programs by the 
following amounts: $229,000,000 for fiscal year 2006, 
$229,000,000 for fiscal year 2007, $229,000,000 for fiscal year 
2008, $229,000,000 for fiscal year 2009, $229,000,000 for 
fiscal year 2010, outlays $91,000,000 for fiscal year 2006, 
$185,000,000 for fiscal year 2007, $211,000,000 for fiscal year 
2008, $221,000,000 for fiscal year 2009, $227,000,000 for 
fiscal year 2010.
    The amendment was agreed to by voice vote.
    2. An amendment offered by Representatives Moore, Cooper, 
Capps, Davis, Case, Schwartz, Kind, Edwards, and Baird. The 
amendment provides for a Pay-As-You-Go Point of Order in the 
House against tax and direct spending legislation, to be in 
effect until the Social Security program no longer transfers a 
surplus of receipts over benefit payments to the general fund 
of the Federal Government.
    The amendment was not agreed to by a roll call vote of 14 
ayes and 21 noes.

                               VOTE NO. 2


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

    3. An amendment offered by Representative Case to establish 
a 10-year budget resolution. It would provide budget authority, 
outlays, revenue, deficit, and debt levels for years 2011 
through 2015 in the following amounts: budget authority 
$3,152,300,000 for fiscal year 2011, $3,256,700,000 for fiscal 
year 2012, $3,421,900,000 for fiscal year 2013, $3,588,500,000 
for fiscal year 2014, $3,766,000,000 fiscal year for 2015; 
outlays $3,133,300,000 for fiscal year 2011, $3,227,900,000 for 
fiscal year 2012, $3,396,300,000 for fiscal year 2013, 
$3,560,300,000 for fiscal year 2014, $3,737,100,000 for fiscal 
year 2015; revenue for $2,928,600,000,000 in fiscal year 
2011,$3,102,700,000,000 for 2012, $3,265,900,000,000 for fiscal year 
2013, $3,437,300,000,000 for fiscal year 2014, $3,616,600,000,000 for 
2015; deficits -$204,800,000,000 for 2011, -$125,200,000,000 for fiscal 
year 2012, -$130,500,000,000 for 2013, -$123,000,000,000 for 2014, 
-$120,500,000,000 for 2015; debt held by the public $6,320,000,000,000 
for 2011, $6,452,000,000,000 for 2012, $6,589,000,000,000 for fiscal 
year 2013, $6,716,000,000,000 for fiscal year 2014, $6,839,000,000,000 
for fiscal year 2015.
    The amendment was not agreed to by a roll call vote of 14 
ayes and 21 noes.

                               VOTE NO. 3


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

    4. An amendment offered by Representatives Edwards, Moore, 
DeLauro, Ford, Capps, Baird, Allen, Case, Kind, Schwartz, and 
Cuellar to increase funding for veterans' healthcare. The 
amendment increases discretionary budget authority and outlays 
for function700 by the following amounts to reflect an increase 
in funding for veterans' health care: budget authority $1,586,000,000 
for fiscal year 2006, outlays $1,335,000,000 for fiscal year 2006, 
$182,000,000 for fiscal year 2007, $40,000,000 for fiscal year 2008, 
$13,000,000 for fiscal year 2009, $2,000,000 for fiscal year 2010.
    The amendment strikes the reconciliation instructions, 
Section 201(a)(2)(J), to the House Veterans' Affairs Committee. 
It would adjust the aggregate level of revenues by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations. Revenues resulting from this 
provision, above the amounts needed to offset the outlay 
changes outlined above, would be dedicated to reduce the 
deficit.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 20 noes.

                               VOTE NO. 4


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

    5. An amendment offered by Representatives Ford, Edwards, 
Capps, Davis, Jefferson, Allen, Case, McKinney, Cuellar, 
Schwartz, and Kind to increase budget authority and outlays for 
function 500 by the following amounts to reflect investment in 
education programs: budget authority $4,500,000,000 for fiscal 
year 2006; outlays $435,000,000 for fiscal year 2006, 
$3,315,000,000 for fiscal year 2007, $690,000,000 for fiscal 
year 2008, $60,000,000 for fiscal year 2009.
    The amendment was not agreed to by voice vote.
    6. An amendment offered by Representatives Capps, DeLauro, 
Davis, Allen, and Case to protect Medicaid.
    The amendment strikes Section 201(a)(2)(C), Reconciliation 
instructions to the House Committee on Energy and Commerce, and 
changes the amounts of budget authority and outlays in each 
function as applicable (by the amount of money restored by 
striking such section) and in aggregate.
    The aggregate level of revenues is adjusted by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations. Revenues resulting from this 
provision, above the amounts needed to offset the outlay 
changes outlined above, would reduce the deficit.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 21 noes.

                               VOTE NO. 6


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

    7. An amendment to the Chairman's Mark offered by 
Representatives Edwards, Moore, Capps, Case, McKinney, and Kind 
to support the troops.
    The amendment increases discretionary budget authority and 
outlays for function 050 to reflect the following policies: (1) 
Adding $164 million to increase the maximum Servicemembers' 
Group Life Insurance (SGLI) coverage to $400,000 and pay 
premiums for those in combat; (2) adding $110 million to 
increase the death gratuity to $100,000; (3) adding $375 
million to fully fund the requirement for Army recruitment and 
retention bonuses; (4) adding $350 million for targeted pay 
raises for senior enlisted personnel; (5) increasing funds to 
finance the unfunded requirement for Guard and Reserve family 
support centers, which totals $45 million; and (6) adding $23 
million to finance the unfunded requirement for Community Based 
Health Care Organizations to allow injured Guard and Reservists 
to recuperate closer to their homes. The adjustment in the 
function level reflects the following amounts: budget authority 
$1,067,000,000 for fiscal year 2006; outlays $1,010,000,000 for 
fiscal year 2006, $48,000,000 for fiscal year 2007, $4,000,000 
for fiscal year 2008, $2,000,000 for fiscal year 2009.
    Adjust the aggregate level of revenues by the following 
amounts: $4.5 billion in fiscal year 2006; $7.5 billion in 
fiscal year 2007; $6.4 billion in fiscal year 2008; $7.0 
billion in fiscal year 2009; and $7.3 billion in fiscal year 
2010. This adjustment reflects the elimination of the deferral 
of taxation on profits accruing to foreign subsidiaries of U.S. 
corporations.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 22 noes.

                               VOTE NO. 7


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

    8. An amendment offered by Representatives DeLauro, Davis, 
Jefferson, Case, and McKinney to ``protect working families and 
vulnerable individuals.'' The amendment increases budget 
authority and outlays for function 600 by the following amounts 
to reflect funding to: increase the number of low-income 
working families who receive child care assistance for which 
they are eligible through the Child Care and Development Fund; 
increase spending on the current level of services in the Low-
Income Home Energy Assistance Program; and increase spending on 
the current level of services for the HOPE VI program, the 
public housing capital fund, and housing for persons with 
disabilities. The amount of the adjustment is as follows: 
budget authority $2,020,000,000 for fiscal year 2006; outlays 
$974,000,000 for fiscal year 2006, $369,000,000 for fiscal year 
2007, $213,000,000 for fiscal year 2008, $154,000,000 for 
fiscal year 2009, $131,000,000 for fiscal year 2010.
    The amendment strikes Section 201(a)(2)(K), reconciliation 
instructions to the House Committee on Ways and Means, and 
changes the amounts of budget authority and outlays in each 
functionas applicable (by the amount of money restored by 
striking such section) and in aggregate.
    The aggregate level of revenues is adjusted by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations. Revenues resulting from this 
provision, above the amounts needed to offset the outlay 
changes, would be dedicated to reducing the deficit in the 
budget resolution.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 22 noes.

                               VOTE NO. 8


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

    9. An amendment offered by Representatives Allen, Schwartz, 
DeLauro, Moore, Capps, Case, Kind and Cuellar to negotiate 
lower Medicare drug prices. The amendment provided for a 
reserve fund for the savings attributable to allowing the 
Secretary of the Department of Health and Human Services to 
negotiate lower drug prices for Medicare. Such saving would be 
used to reduce beneficiary cost-sharing for the drug benefit or 
for deficit reduction.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 22 noes.

                               VOTE NO. 9


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

    10. An amendment offered by Representatives Allen, 
Schwartz, Capps, Jefferson, Case, McKinney, Cuellar, and Kind 
to provide health coverage for the uninsured.
    The aggregate level of revenues would be adjusted by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations. The amendment would assume 
$4.5 billion in fiscal year 2006 and $32.7 billion for fiscal 
years 2006 through 2010 to provide health insurance coverage to 
uninsured populations. These funds would be assumed to be 
available for the expansion of Medicaid and State Children's 
Health Insurance Program.
    The amendment was not agreed to by a roll call vote of 12 
ayes and 21 noes.

                              VOTE NO. 10


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

    11. An amendment offered by Representatives Schwartz, 
DeLauro, Capps, Jefferson, and Case to ``strengthen Homeland 
Security'' by increasing discretionary budget authority and 
outlays for function 450 by the following amounts: budget 
authority $560,000,000 for fiscal year 2006; outlays 
$56,000,000 for fiscal year 2006, $207,000,000 for fiscal year 
2007, $174,000,000 for fiscal year 2008, $123,000,000 for 
fiscal year 2009.
    The amendment also would increase discretionary budget 
authority and outlays for function 050 by the following amounts 
to reflect additional funding for the Cooperative Threat 
Reduction Program: budget authority $200,000,000 for fiscal 
year 2006; outlays $56,000,000 for fiscal year 2006, 
$45,000,000 for fiscal year 2007, $45,000,000 for fiscal year 
2008, $35,000,000 for fiscal year 2009, $10,000,000 for fiscal 
year 2010.
    The aggregate level of revenues is adjusted by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations.
    The amendment was not agreed to by a roll call vote of 13 
ayes and 22 noes.

                              VOTE NO. 11


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

    12. An amendment offered by Representatives Capps, Kind, 
Allen, Case, and Schwartz to ``restore the commitment to 
environmental protection and conservation.'' The amendment 
increases the budget authority and outlays for function 300 by 
the following amounts to reflect increases in funding for 
natural resources and environmental protection programs: budget 
authority $1,929,000,000 for fiscal year 2006; outlays 
$595,000,000 for fiscal year 2006, $488,000,000 for fiscal year 
2007, $416,000,000 for fiscal year 2008, $225,000,000 for 
fiscal year 2009, $149,000,000 for fiscal year 2010.
    Adjust the aggregate level of revenues by $4.5 billion in 
fiscal year 2006; $7.5 billion in fiscal year 2007; $6.4 
billion in fiscal year 2008; $7.0 billion in fiscal year 2009; 
and $7.3 billion in fiscal year 2010. This adjustment reflects 
the elimination of the deferral of taxation on profits accruing 
to foreign subsidiaries of U.S. corporations. Revenues 
resulting from this provision, above the amounts needed to 
offset the outlay changes, would be dedicated to reducing the 
deficit in the budget resolution.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 21 noes.

                              VOTE NO. 12


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

    13. An amendment offered by Representatives Davis, Case, 
McKinney, Cuellar, and Kind to ``protect rural America.'' The 
amendment increases budget authority and outlays for function 
450 by the following amounts to fund Economic Development 
Assistance programs, the Brownsfields Redevelopment program, 
and Rural Empowerment Zones: budget authority $523,000,000 for 
fiscal year 2006; outlays $238,000,000 for fiscal year 2006, 
$105,000,000 for fiscal year 2007, $77,000,000 for fiscal year 
2008, $53,000,000 for fiscal year 2009, $32,000,000 for fiscal 
year 2010.
    The aggregate level of revenues is adjusted by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations. Revenues resulting from this 
provision, above the amounts needed to offset the outlay 
changes, would be dedicated to reducing the deficit in the 
budget resolution.
    The amendment was not agreed to by a roll call vote of 13 
ayes and 22 noes.

                              VOTE NO. 13


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

    14. An amendment offered by Representatives Moore, Neal, 
Jefferson, Davis, DeLauro, Baird, Allen, Case, McKinney, 
Cuellar, and Schwartz to fund Community Development Block 
Grants. The amendment increases the budget authority and 
outlays for function 450 by the following amounts to reflect 
funding for Community Development Block Grants: budget 
authority $1,500,000,000 for fiscal year 2006; outlays 
$700,000,000 for fiscal year 2006, $500,000,000 for fiscal year 
2007, $300,000,000 for fiscal year 2008.
    The aggregate level of revenues is adjusted by the 
following amounts: $4.5 billion in fiscal year 2006; $7.5 
billion in fiscal year 2007; $6.4 billion in fiscal year 2008; 
$7.0 billion in fiscal year 2009; and $7.3 billion in fiscal 
year 2010. This adjustment reflects the elimination of the 
deferral of taxation on profits accruing to foreign 
subsidiaries of U.S. corporations. Revenues resulting from this 
provision, above the amounts needed to offset the outlay 
changes, would be dedicated to reducing the deficit in the 
budget resolution.
    The amendment was not agreed to by voice vote.
    15. An amendment offered by Mr. Cooper, Mr. Moore, Mr. 
Ford, Mr. Case, Mr. Kind, Mr. Allen, and Mr. Baird to establish 
a pay-as-you go point of order in the House of Representatives.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 21 noes.

                              VOTE NO. 15


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

    16. An amendment offered by Mr. Davis, Mr. Ford and Mr. 
Baird to increase budget authority and outlays for function 750 
by the following amounts to increase spending on the Community 
Oriented Policing Services, Byrne grants, the High Intensity 
Drug Trafficking Area program, and programs within the Office 
of Juvenile Justice and Delinquency Prevention: budget 
authority $1,300,000 for fiscal year 2006; outlays $475,000,000 
for fiscal year 2006, $350,000,000 for fiscal year 2007, 
$275,000,000 for fiscal year 2008, $175,000,000 for fiscal year 
2009, $25,000,000 for fiscal year 2010.
    Adjust the aggregate level of revenues by the following 
amounts: $4.5 billion in fiscal year 2006; $7.5 billion in 
fiscal year 2007; $6.4 billion in fiscal year 2008; $7.0 
billion in fiscal year 2009; and $7.3 billion in fiscal year 
2010. This adjustment reflects the elimination of the deferral 
of taxation on profits accruing to foreign subsidiaries of U.S. 
corporations. Revenues resulting from this provision, above the 
amounts needed to offset the outlay changes, would be dedicated 
to reducing the deficit in the budget resolution.
    The amendment was not agreed to by a roll call vote of 14 
ayes and 22 noes.

                              VOTE NO. 16


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

    17. An amendment offered by Representatives Schwartz and 
DeLauro to increase function 400 to reflect higher spending for 
AMTRAK by the following amounts: budget authority $847,000,000 
for fiscal year 2006; outlays $847,000,000 for fiscal year 
2006.
    Adjust the aggregate level of revenues by the following 
amounts: $4.5 billion in fiscal year 2006; $7.5 billion in 
fiscal year 2007; $6.4 billion in fiscal year 2008; $7.0 
billion in fiscal year 2009; and $7.3 billion in fiscal year 
2010. This adjustment reflects the elimination of the deferral 
of taxation on profits accruing to foreign subsidiaries of U.S. 
corporations. Revenues resulting from this provision, above the 
amounts needed to offset the outlay changes, would be dedicated 
to reducing the deficit in the budget resolution.
    The amendment was withdrawn.
    18. An amendment offered by Representative DeLauro to add 
at the appropriate place a Sense of the Congress regarding 
Federal procurement spending and the outsourcing of jobs.
    The amendment was withdrawn.
    19. An amendment offered by Representative Allen to insert 
a Sense of the Congress regarding pay parity.
    The amendment was withdrawn.
    20. An amendment offered by Representatives Cuellar and 
Davis to increase spending on certain education programs by the 
following amounts: budget authority $1,540,000,000 for fiscal 
year 2006; outlays $162,000,000 for fiscal year 2006, 
$1,110,000,000 for fiscal year 2007, $189,000,000 for fiscal 
year 2008, $79,000,000 for fiscal year 2009. The amendment 
would also reduce function 150 by the same amounts.
    The amendment was not agreed to on a voice vote.
    21. An amendment offered by Representatives Kind and Allen 
to reduce function 350 to reflect savings in the Farm Security 
and Rural Investment Act of 2002 by the following amounts: 
budget authority -$285,000,000 for 2006, -$305,000,000 for 
fiscal year 2007, -$260,000,000 for fiscal year 2008, -$286 for 
fiscal year 2009, -$114,000,000 for fiscal year 2010; outlays 
-$285,000,000 for 2006, -$305,000,000 for fiscal year 2007, 
-$260,000,000 for fiscal year 2008, -$286 for fiscal year 2009, 
-$114,000,000 for fiscal year 2010.
    The amendment was not agreed to on a voice vote.
    22. An amendment offered by Representatives Cooper, Moore, 
Ford, and Case to make certain changes to the budget 
enforcement process.
    The amendment was not agreed to by a roll call vote of 18 
ayes and 18 noes.

                              VOTE NO. 19


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

    23. An amendment offered by Representatives Allen, 
Jefferson, and Case to increase spending in function 050 to 
reflect additional Navy shipbuilding, by the following amounts: 
$2,000,000,000 for fiscal year 2006; outlays $240,000,000 for 
fiscal year 2006, $460,000,000 for fiscal year 2007, 
400,000,000 for fiscal year 2008, $374,000,000 for fiscal year 
2009, $216,000,000 for fiscal year 2010.
    Adjust the aggregate level of revenues by the following 
amounts: $4.5 billion in fiscal year 2006; $7.5 billion in 
fiscal year 2007; $6.4 billion in fiscal year 2008; $7.0 
billion in fiscal year 2009; and $7.3 billion in fiscal year 
2010. This adjustment reflects the elimination of the deferral 
of taxation on profits accruing to foreign subsidiaries of U.S. 
corporations. Revenues resulting from this provision, above the 
amounts needed to offset the outlay changes, would be dedicated 
to reducing the deficit in the budget resolution.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 22 noes.

                              VOTE NO. 20


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

    24. An amendment offered by Mr. Cuellar to insert at the 
appropriate place in the Chairman's Mark a Sense of the 
Congress related to Performance Based Budgeting.
    The amendment was withdrawn.
    25. An amendment offered by Representative Kind to increase 
function 500 to reflect higher spending for the Rural Health 
Flexibility Grant program, by the following amounts: 
$40,000,000 for fiscal year 2006; outlays $19,000,000 for 
fiscal year 2006, $15,000,000 for fiscal year 2007, $4,000,000 
for fiscal year 2008, $2,000,000 for fiscal year 2009.
    Adjust the aggregate level of revenues by the following 
amounts: $4.5 billion in fiscal year 2006; $7.5 billion in 
fiscal year 2007; $6.4 billion in fiscal year 2008; $7.0 
billion in fiscal year 2009; and $7.3 billion in fiscal year 
2010. This adjustment reflects the elimination of the deferral 
of taxation on profits accruing to foreign subsidiaries of U.S. 
corporations. Revenues resulting from this provision, above the 
amounts needed to offset the outlay changes, would be dedicated 
to reducing the deficit in the budget resolution.
    The amendment was not agreed to by a roll call vote of 15 
ayes and 22 noes.

                              VOTE NO. 21


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

    Mr. Portman made a motion that the committee adopt the 
aggregates, function totals, and other appropriate matter, with 
any amendments.
    The motion offered by Mr. Portman was agreed to by voice 
vote.
    Chairman Nussle called up the Concurrent Resolution on the 
Budget for Fiscal year 2006 incorporating the aggregates, 
function totals, and other appropriate matter as previously 
agreed.
    Mr. Portman made a motion that the committee order the 
Concurrent Resolution reported with a favorable recommendation 
and that the Concurrent Resolution do pass.
    The motion offered by Mr. Portman was agreed to by a roll 
call vote of 22 ayes and 15 noes.

                              VOTE NO. 22


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

    Mr. Portman asked for unanimous consent that the Chairman 
be authorized to make a motion to go to conference pursuant to 
clause 1 of House Rule XXII, the staff be authorized to make 
any necessary technical and conforming corrections in the 
resolution, and any committee amendments, and calculate any 
remaining elements required in the resolution, prior to filing 
the resolution.
    There was no objection to the unanimous consent requests.
                       Additional Report Language

                              ----------                              


                NUCLEAR ENERGY RESEARCH AND DEVELOPMENT

    Within the discretionary levels available under this 
resolution, the committee recognizes the importance of the 
President's request for the Department of Energy's (DOE) Office 
of Nuclear Energy, Science and Technology for fiscal year 2006, 
which allows for research into a new generation of nuclear 
reactors and advances in fuel cycle technology to move forward.

           DEFENSE ENVIRONMENTAL RESTORATION WASTE MANAGEMENT

    The committee makes no assumption regarding atomic energy 
defense activities of the Department of Energy, but recognizes 
that as much as $7.05 billion for the Department's 
Environmental Management program may be required to perform 
various nuclear restoration and clean-up activities, including 
critical initiatives such as those in Idaho, Savannah River, 
and Hanford, for 2006 and beyond.

                        PAYMENT IN LIEU OF TAXES

    The committee recognizes that the Federal government holds 
title to large amounts of Federal land that would otherwise 
contribute to the local tax base and that, consistent with the 
overall level of discretionary spending available under this 
resolution, Congress should adequately fund Payments-In-Lieu-
Of-Taxes.

                      COMMUNITY-BASED CANCER CARE

    The committee recognizes the importance of patient access 
to high-quality community-based cancer care and supports 
monitoring continued implementation of the Medicare 
Modernization Act of 2003 with respect to community-based 
cancer care.

                              GLOBAL AIDS

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

                    POWER MARKETING ADMINISTRATIONS

    The resolution does not specifically assume any savings 
from the President's proposal to require Power Marketing 
Administrations to charge market rates and the Energy and 
Commerce Committee would determine its own policies subject to 
the applicable numerical allocation limits and reconciliation 
directives.

                       SKILLED NURSING FACILITIES

    The committee believes that any changes in Medicare 
reimbursements for skilled nursing facilities or in the Federal 
matching assistance provided to state Medicaid programs should 
be carefully evaluated and monitored to ensure access to 
quality care and the financial stability of this vital health 
care sector.

                       MEDICAID PARTNERSHIP PLAN

    The committee recognizes the importance of Federal-state 
cooperation and encourages states to work with the Centers for 
Medicare and Medicaid Services (CMS) to develop efficient and 
cost-effective delivery of health care services to needy 
populations. This committee supports proposals to carefully 
examine the benefits of Medicaid Partnership Plans and to 
positively reinforce the efforts of states that have taken 
proactive action to create efficient, effective and sustainable 
Medicaid programs.

                        METHAMPHETAMINE PROGRAMS

    Midwestern and western states have recently seen an 
increase in the production and distribution of methamphetamine. 
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, methamphetamine.
    Accordingly, the committee recognizes the importance of the 
High Intensity Drug Trafficking Areas (HIDTA) program and is 
supportive of the Community Oriented Policing Services (COPS) 
and Byrne Justice Assistance Grants (JAG) programs.

                        Recovery of Fuel Revenue

    The committee is also concerned about the continued loss of 
Federal fuels tax revenue through the fraudulent use of untaxed 
diesel fuels and believes that the IRS could employ 
nanotechnology to more efficiently and effectively combat fraud 
and abuse of Federal tax dollars and increase revenue to the 
Highway Trust Fund.

                    COMMUNITY SERVICES BLOCK GRANTS

    Community Services Block Grants provide invaluable 
assistance to low-income families and communities. These funds 
are used to build healthy and stable communities. Due 
consideration should be given to this program before Congress 
implements any changes.

                          STUDENT LOAN SCORING

    While the committee supports the Federal student loan 
programs, the committee is concerned that the Ford Direct Loan 
Program's subsidy estimates do not reflect the program's true 
cost to the Federal Government.

                    AVIATION SECURITY PASSENGER FEES

    The resolution does not specifically assume the enactment 
of the President's proposed increase in aviation security 
passenger fees.

                     NATIONAL ANIMAL DISEASE CENTER

    The committee is concerned about the threat to food safety 
and the possibility of bio-terrorism in relation to the 
nation's food supply.
    The Department of Agriculture National Animal Disease 
Center plans a critical role in responding to, and addressing, 
numerous animal diseases such as Mad Cow disease. The 
importance of the Center has become more pronounced in the 
context of potential terrorist acts against food production 
assets, as well as random disease outbreaks. The committee 
notes that the Administration budget request for fiscal year 
2006 includes the final funding amount necessary to finish the 
overall Animal Disease Center modernization project and that 
the discretionary levels within this resolution are sufficient 
to accommodate the timely completion of this project.

                       LOCK AND DAM MODERNIZATION

    The committee anticipates enactment during calendar year 
2005 of a Water Resources Development Act (WRDA), including 
authorization of lock modernization on the Upper Mississippi 
and Illinois Rivers. The resolution establishes an overall 
level of discretionary budget authority, which includes a 
significant increase above the President for Natural Resources 
and the Environment (function 300), sufficient to accommodate 
the Civil Works Program of the U.S. Army Corps of Engineers. 
Adequate investment in this critical program is necessary to 
maintain the international competitiveness of major 
agricultural, energy and industrial employers relying on modern 
and efficient transportation options.

                         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.

                             LONG-TERM CARE

    It is the view of the Committee on the Budget that stronger 
incentives should be enacted to encourage more Americans to 
prepare for future long-term care expenses through the purchase 
of insurance, and that the burden on family members providing 
long-term care be reduced.

                      OUTSOURCING AND PROCUREMENT

    The committee is concerned about the use of taxpayer 
dollars to finance the outsourcing of jobs from the United 
States to offshore locations. Federal funds should not be used 
by state or Federal Governments to support outsourcing, whether 
through procurement or contracting, without considering any 
adverse impact on manufacturing and service employment and 
business in the United States.

                               EDUCATION

    The committee believes that utmost consideration should be 
given to shifting adequate resources from lower priority areas 
within the international affairs function to Pell grants and 
other critical elementary and post secondary education 
programs.

                              SHIPBUILDING

    The committee is concerned about the impact of low 
shipbuilding construction rates on the future war fighting 
capability of our Naval fleet and on the sustainability of the 
shipbuilding industrial base. The committee has supported the 
robust increases in overall defense spending in recent years, 
but notes that the Navy's allocation for new ship construction 
has shrunk by nearly fifty percent since 2001. The witnesses at 
the committee's hearing on defense and homeland security were 
unanimous in agreement that there is a shipbuilding shortfall 
that must be addressed.
    The President's budget requests funding to procure four 
ships in fiscal year 2006. A Congressional Research Service 
analysis finds that a steady state procurement rate of six to 
eight ships per year is needed to provide for a fleet of 250 to 
330 ships, the Navy leadership's current notional fleet size. 
Areas of particular concern include the decision to reduce the 
aircraft fleet to below 12 for the first time in half a 
century; the reduction in the procurement of the DD-X destroyer 
and Virginia class submarine programs to one per year; the 
absence of any major surface combatant in the fiscal year 2006 
budget; and delays and reductions in the Littoral Combat Ship 
program.
    A robust and modern Navy fleet is essential to efforts to 
prevent the transport of weapons of mass destruction via the 
seas, to transport troops to conflicts overseas, and to counter 
emerging national threats in the future. The committee believes 
that the House defense committees should give priority to 
needed investments in Navy shipbuilding.

                ADVANCED APPROPRIATION FOR SHIPBUILDING

    The committee understands the Navy may review whether 
advance appropriations can improve its procurement of ships and 
provide savings as it designs its 2007 budget. In addition, the 
committee intends to request the Government Accountability 
Office (GAO) to assess the implications of using advance 
appropriations to procure ships.

                      PERFORMANCE-BASED BUDGETING

    The responsiveness of governmental policymakers to the 
public is an important function of democracy, and thus 
government must be responsible for results. The success of 
providing an efficient, effective, and accountable government 
is tied directly to utilizing proper legislative budget 
oversight.
    Performance-based budgeting is recognized as one of the 
best methods for legislators to provide budget oversight in 
government. This model provides a framework for establishing 
clearly identifiable missions, goals, objectives, and 
performance measures so that government leaders, elected and 
non-elected, are afforded the opportunity to develop policies 
and programs to best serve citizens. Performance-based 
budgeting is a significant tool to oversee the use of public 
funds to set goals, measure performance, achieve results and 
prioritize the allocation of limited public funds to maximize 
results for taxpayers.
    The Congress, in the best interest of the citizens of the 
United States, should refine current performance based 
budgeting practices to further develop the Program Assessment 
Rating Tool to ensure the maximum efficiency, effectiveness, 
and accountability of government programs and the best delivery 
of services to the public and the taxpayer.

                             RURAL SCHOOLS

    The committee recognizes the importance to schools and 
counties of the reauthorization of the Secure Rural Schools and 
Community Self-Determination Act of 2000 (P.L. 106-393). The 
committee believes the collaborative relationships established 
by the Resource Advisory Committees under this Act have led to 
projects that are enhancing and conserving our public lands. 
The committee also recognizes that the Act is covered by the 
baseline through fiscal 2007. Therefore, the committee 
recognizes the importance of addressing the reauthorization in 
future budget resolutions.

                             FIRE BORROWING

    Due to the availability of fiscal year 2004 carryover 
balances in addition to fiscal year 2005 appropriations, the 
resolution does not include a special adjustment for wildland 
firefighting similar to that included in the fiscal year 2005 
budget resolution (sec. 312 of S. Con. Res. 95 (108th Congress) 
as made applicable to the House by H. Res. 649). The committee 
is mindful of extremely low moisture conditions in certain 
regions, however, and remains interested in working to avoid 
the type of large-scale borrowing for firefighting that was so 
disruptive to Forest Service and Bureau of Land Management 
operating programs in 2002 and 2003. The committee will 
continue to monitor wildland firefighting needs and 
expenditures, as well as ongoing agency efforts to contain 
firefighting costs and will consider, as part of future 
resolution, If the fiscal year 2005 fire season is so severe 
that the additional funds provided through the 2005 budget 
resolution are completely expended, or reduced to such a degree 
that future borrowing is almost certain to occur, the committee 
would consider making an adjustment for additional wildland 
fire suppression funds in fiscal year 2006 as part of the 
budget resolution for fiscal year 2007.

                   INTELLIGENCE REFORM AND TERRORISM

    In light of recent revelations that al-Qaeda is actively 
considering sending operatives into the U.S. by penetrating our 
porous southwestern border, the committee recognizes the 
importance of adequate funding for Border Patrol agents, 
Immigration and Customs Enforcement agents, and immigration 
detention beds.

                        DIRECT SPENDING PROGRAM

    As part of the reconciliation process required by this 
resolution, the Budget Committee encourages the authorizing 
committees to review whether any mandatory programs within 
their jurisdiction would be more appropriately funded through 
discretionary appropriations, which are subject to review and 
oversight by the Congress.

  Accounts Identified for Advance Appropriations Which Are Subject to 
                             Annual Review

    Elk Hills (89 5428 02 271)
    Corporation for Public Broadcasting (20 0151 01 503)
    Employment and Training administration (16 0174 01 504)
    Education for the Disadvantaged (91 0900 01 501)
    School Improvement (91 1000 01 501)
    Children and Family Services (Head Start) (75 1536 01 506)
    Special Education (91 0300 01 501)
    Vocational and Adult Education (91 0400 01 501)
    Transportation (highways; transit; Farley Building)
    Payment to Postal Service (18 1001 01 372)
    Section 8 Renewals (86 0319 01 604)
       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 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 revenue.

                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:


                                   John M. Spratt, Jr.
                                   Richard E. Neal.
                                   Rosa DeLauro.
                                   Lois Capps.
                                   Jim Cooper.
                                   Artur Davis.
                                   William J. Jefferson.
                                   Thomas H. Allen.
                                   Ed Case.
                                   Henry Cuellar.
                                   Ron Kind.
                                   Allyson Y. Schwartz.
                                   Harold Ford.
                                   Cynthia McKinney.
                                   Chet Edwards.
                                   Dennis Moore.
                                   Brian Baird.
                            A P P E N D I X

                              ----------                              


                            H. CON. RES. 95

 Concurrent Resolution--Establishing the congressional budget for the 
  United States Government for fiscal year 2006, revising appropriate 
 budgetary levels for fiscal year 2005, and setting forth appropriate 
          budgetary levels for fiscal years 2007 through 2010

  Resolved by the House of Representatives (the Senate 
concurring), 

SECTION 1. CONCURRENT RESOLUTION ON THE BUDGET FOR FISCAL YEAR 2006.

  The Congress declares that the concurrent resolution on the 
budget for fiscal year 2006 is hereby established and that the 
appropriate budgetary levels for fiscal years 2005 and 2007 
through 2010 are set forth.

                TITLE I--RECOMMENDED LEVELS AND AMOUNTS

SEC. 101. RECOMMENDED LEVELS AND AMOUNTS.

  The following budgetary levels are appropriate for each of 
fiscal years 2005 through 2010:
          (1) Federal revenues.--For purposes of the 
        enforcement of this resolution:
                  (A) The recommended levels of Federal 
                revenues are as follows:
                          Fiscal year 2005: $1,483,971,000,000.
                          Fiscal year 2006: $1,589,905,000,000.
                          Fiscal year 2007: $1,693,266,000,000.
                          Fiscal year 2008: $1,824,251,000,000.
                          Fiscal year 2009: $1,928,663,000,000.
                          Fiscal year 2010: $2,043,903,000,000.
                  (B) The amounts by which the aggregate levels 
                of Federal revenues should be reduced are as 
                follows:
                          Fiscal year 2005: $53,000,000.
                          Fiscal year 2006: $16,622,000,000.
                          Fiscal year 2007: $24,414,000,000.
                          Fiscal year 2008: $4,927,000,000.
                          Fiscal year 2009: $8,570,000,000.
                          Fiscal year 2010: $9,063,000,000.
          (2) New budget authority.--For purposes of the 
        enforcement of this resolution, the appropriate levels 
        of total new budget authority are as follows:
                  Fiscal year 2005: $2,070,357,000,000.
                  Fiscal year 2006: $2,135,290,000,000.
                  Fiscal year 2007: $2,199,074,000,000.
                  Fiscal year 2008: $2,314,562,000,000.
                  Fiscal year 2009: $2,430,359,000,000.
                  Fiscal year 2010: $2,257,892,000,000.
          (3) Budget outlays.--For purposes of the enforcement 
        of this resolution, the appropriate levels of total 
        budget outlays are as follows:
                  Fiscal year 2005: $2,052,551,000,000.
                  Fiscal year 2006: $2,154,404,000,000.
                  Fiscal year 2007: $2,206,300,000,000.
                  Fiscal year 2008: $2,298,338,000,000.
                  Fiscal year 2009: $2,402,719,000,000.
                  Fiscal year 2010: $2,507,365,000,000.
          (4) Deficits (on-budget).--For purposes of the 
        enforcement of this resolution, the amounts of the 
        deficits (on-budget) are as follows:
                  Fiscal year 2005: $568,580,000,000.
                  Fiscal year 2006: $564,499,000,000.
                  Fiscal year 2007: $513,034,000,000.
                  Fiscal year 2008: $474,087,000,000.
                  Fiscal year 2009: $474,056,000,000.
                  Fiscal year 2010: $463,462,000,000.
          (5) Debt subject to limit.--Pursuant to section 
        301(a)(5) of the Congressional Budget Act of 1974, the 
        appropriate levels of the public debt are as follows:
                  Fiscal year 2005: $4,685,000,000,000.
                  Fiscal year 2006: $5,071,000,000,000.
                  Fiscal year 2007: $5,389,000,000,000.
                  Fiscal year 2008: $5,649,000,000,000.
                  Fiscal year 2009: $5,891,000,000,000.
                  Fiscal year 2010: $6,105,000,000,000.
          (6) Debt held by the public.--The appropriate levels 
        of debt held by the public are as follows:
                  Fiscal year 2005: $7,958,000,000,000.
                  Fiscal year 2006: $8,635,000,000,000.
                  Fiscal year 2007: $9,264,000,000,000.
                  Fiscal year 2008: $9,862,000,000,000.
                  Fiscal year 2009: $10,464,000,000,000.
                  Fiscal year 2010: $11,060,000,000,000.

SEC. 102. MAJOR FUNCTIONAL CATEGORIES.

  The Congress determines and declares that the appropriate 
levels of new budget authority and outlays for fiscal years 
2005 through 2010 for each major functional category are:
          (1) National Defense (050):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $500,621,000,000.
                          (B) Outlays, $497,196,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $441,562,000,000.
                          (B) Outlays, $475,603,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $465,260,000,000.
                          (B) Outlays, $460,673,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $483,730,000,000.
                          (B) Outlays, $471,003,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $503,763,000,000.
                          (B) Outlays, $489,220,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $513,904,000,000.
                          (B) Outlays, $505,908,000,000.
          (2) International Affairs (150):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $32,085,000,000.
                          (B) Outlays, $32,166,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $31,718,000,000.
                          (B) Outlays, $35,097,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $34,835,000,000.
                          (B) Outlays, $33,359,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $35,197,000,000.
                          (B) Outlays, $32,397,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $35,237,000,000.
                          (B) Outlays, $32,115,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $34,928,000,000.
                          (B) Outlays, $31,643,000,000.
          (3) General Science, Space, and Technology (250):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $24,413,000,000.
                          (B) Outlays, $23,594,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $24,735,000,000.
                          (B) Outlays, $23,894,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $25,171,000,000.
                          (B) Outlays, $24,610,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $25,545,000,000.
                          (B) Outlays, $24,922,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $25,851,000,000.
                          (B) Outlays, $25,242,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $26,162,000,000.
                          (B) Outlays, $25,565,000,000.
          (4) Energy (270):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $2,564,000,000.
                          (B) Outlays, $794,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $3,147,000,000.
                          (B) Outlays, $2,027,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $2,362,000,000.
                          (B) Outlays, $1,212,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $2,445,000,000.
                          (B) Outlays, $551,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $2,056,000,000.
                          (B) Outlays, $652,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $1,754,000,000.
                          (B) Outlays, $543,000,000.
          (5) Natural Resources and Environment (300):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $32,527,000,000
                          (B) Outlays, $31,168,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $30,513,000,000.
                          (B) Outlays, $32,276,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $30,883,000,000.
                          (B) Outlays, $32,046,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $30,952,000,000.
                          (B) Outlays, $32,402,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $31,706,000,000.
                          (B) Outlays, $32,663,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $31,248,000,000.
                          (B) Outlays, $32,254,000,000.
          (6) Agriculture (350):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $30,151,000,000.
                          (B) Outlays, $28,550,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $29,480,000,000.
                          (B) Outlays, $28,507,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $27,190,000,000.
                          (B) Outlays, $25,999,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $25,334,000,000.
                          (B) Outlays, $24,281,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $25,691,000,000.
                          (B) Outlays, $24,796,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $25,417,000,000.
                          (B) Outlays, $24,687,000,000.
          (7) Commerce and Housing Credit (370):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $16,804,000,000.
                          (B) Outlays, $11,302,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $10,772,000,000.
                          (B) Outlays, $5,562,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $10,074,000,000.
                          (B) Outlays, $4,929,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $10,040,000,000.
                          (B) Outlays, $4,250,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $10,667,000,000.
                          (B) Outlays, $3,768,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $14,565,000,000.
                          (B) Outlays, $6,393,000,000.
          (8) Transportation (400):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $72,506,000,000.
                          (B) Outlays, $67,703,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $70,007,000,000.
                          (B) Outlays, $70,393,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $70,130,000,000.
                          (B) Outlays, $72,421,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $70,501,000,000.
                          (B) Outlays, $74,167,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $70,911,000,000.
                          (B) Outlays, $75,500,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $72,254,000,000.
                          (B) Outlays, $77,356,000,000.
          (9) Community and Regional Development (450):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $23,007,000,000.
                          (B) Outlays, $20,756,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $14,179,000,000.
                          (B) Outlays, $18,461,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $14,196,000,000.
                          (B) Outlays, $17,413,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $14,283,000,000.
                          (B) Outlays, $15,727,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $14,421,000,000.
                          (B) Outlays, $14,491,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $14,441,000,000.
                          (B) Outlays, $14,140,000,000.
          (10) Education, Training, Employment, and Social 
        Services (500):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $94,001,000,000.
                          (B) Outlays, $92,798,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $91,978,000,000.
                          (B) Outlays, $90,981,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $89,925,000,000.
                          (B) Outlays, $90,360,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $89,980,000,000.
                          (B) Outlays, $88,864,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $90,194,000,000.
                          (B) Outlays, $88,363,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $89,652,000,000.
                          (B) Outlays, $88,181,000,000.
          (11) Health (550):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $257,469,000,000.
                          (B) Outlays, $252,770,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $262,151,000,000.
                          (B) Outlays, $262,513,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $275,220,000,000.
                          (B) Outlays, $274,801,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $295,010,000,000.
                          (B) Outlays, $293,810,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $317,113,000,000.
                          (B) Outlays, $313,625,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $336,523,000,000.
                          (B) Outlays, $335,574,000,000.
          (12) Medicare (570):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $292,587,000,000.
                          (B) Outlays, $293,587,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $331,181,000,000.
                          (B) Outlays, $330,944,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $371,875,000,000.
                          (B) Outlays, $372,167,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $395,312,000,000.
                          (B) Outlays, $395,364,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $420,234,000,000.
                          (B) Outlays, $419,828,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $448,111,000,000.
                          (B) Outlays, $448,442,000,000.
          (13) Income Security (600):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $339,057,000,000.
                          (B) Outlays, $347,754,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $347,218,000,000.
                          (B) Outlays, $354,055,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $352,416,000,000.
                          (B) Outlays, $359,566,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $365,343,000,000.
                          (B) Outlays, $370,830,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $374,529,000,000.
                          (B) Outlays, $378,609,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $383,590,000,000.
                          (B) Outlays, $386,978,000,000.
          (14) Social Security (650):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $15,849,000,000.
                          (B) Outlays, $15,849,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $15,891,000,000.
                          (B) Outlays, $15,891,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $17,704,000,000.
                          (B) Outlays, $17,704,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $19,768,000,000.
                          (B) Outlays, $19,768,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $21,743,000,000.
                          (B) Outlays, $21,743,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $24,029,000,000.
                          (B) Outlays, $24,029,000,000.
          (15) Veterans Benefits and Services (700):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $69,448,000,000.
                          (B) Outlays, $68,873,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $68,881,000,000.
                          (B) Outlays, $68,148,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $66,321,000,000.
                          (B) Outlays, $66,014,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $69,448,000,000.
                          (B) Outlays, $69,258,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $69,961,000,000.
                          (B) Outlays, $69,672,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $70,059,000,000.
                          (B) Outlays, $69,787,000,000.
          (16) Administration of Justice (750):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $39,817,000,000.
                          (B) Outlays, $39,501,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $40,840,000,000.
                          (B) Outlays, $42,268,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $41,390,000,000.
                          (B) Outlays, $42,463,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $42,031,000,000.
                          (B) Outlays, $42,650,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $42,602,000,000.
                          (B) Outlays, $42,779,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $42,860,000,000.
                          (B) Outlays, $42,803,000,000.
          (17) General Government (800):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $16,748,000,000.
                          (B) Outlays, $17,656,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $18,017,000,000.
                          (B) Outlays, $18,308,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $17,956,000,000.
                          (B) Outlays, $17,999,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $17,570,000,000.
                          (B) Outlays, $17,555,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $17,587,000,000.
                          (B) Outlays, $17,378,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $17,408,000,000.
                          (B) Outlays, $17,216,000,000.
          (18) Net Interest (900):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        $267,942,000,000.
                          (B) Outlays, $267,942,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $310,479,000,000.
                          (B) Outlays, $310,479,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        $359,797,000,000.
                          (B) Outlays, $359,797,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        $397,194,000,000.
                          (B) Outlays, $397,194,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        $426,162,000,000.
                          (B) Outlays, $426,162,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        $453,172,000,000.
                          (B) Outlays, $453,172,000,000.
          (19) Allowances (920):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        -$3,135,000,000.
                          (B) Outlays, -$3,304,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        $47,903,000,000.
                          (B) Outlays, $24,359,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        -$10,368,000,000.
                          (B) Outlays, -$2,845,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        -$9,641,000,000.
                          (B) Outlays, -$10,363,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        -$9,193,000,000.
                          (B) Outlays, -$13,636,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        -$8,738,000,000.
                          (B) Outlays, -$14,484,000,000.
          (20) Undistributed Offsetting Receipts (950):
                  Fiscal year 2005:
                          (A) New budget authority, 
                        -$54,104,000,000.
                          (B) Outlays, -$54,104,000,000.
                  Fiscal year 2006:
                          (A) New budget authority, 
                        -$55,362,000,000.
                          (B) Outlays, -$55,362,000,000.
                  Fiscal year 2007:
                          (A) New budget authority, 
                        -$63,263,000,000.
                          (B) Outlays, -$64,388,000,000.
                  Fiscal year 2008:
                          (A) New budget authority, 
                        -$65,480,000,000.
                          (B) Outlays, -$66,292,000,000.
                  Fiscal year 2009:
                          (A) New budget authority, 
                        -$60,876,000,000.
                          (B) Outlays, -$60,251,000,000.
                  Fiscal year 2010:
                          (A) New budget authority, 
                        -$63,447,000,000.
                          (B) Outlays, -$62,822,000,000.

            TITLE II--RECONCILIATION AND REPORT SUBMISSIONS

SEC. 201. RECONCILIATION IN THE HOUSE OF REPRESENTATIVES.

  (a) Submissions to Slow the Growth in Mandatory Spending and 
to Achieve Deficit Reduction.--(1) Not later than September 16, 
2005, the House committees named in paragraph (2) shall submit 
their recommendations to the House Committee on the Budget. 
After receiving those recommendations, the House Committee on 
the Budget shall report to the House a reconciliation bill 
carrying out all such recommendations without any substantive 
revision.
  (2) Instructions.--
          (A) Committee on agriculture.--The House Committee on 
        Agriculture shall report changes in laws within its 
        jurisdiction sufficient to reduce the level of direct 
        spending for that committee by $797,000,000 in outlays 
        for fiscal year 2006 and $5,278,000,000 in outlays for 
        the period of fiscal years 2006 through 2010.
          (B) Committee on education and the workforce.--The 
        House Committee on Education and the Workforce shall 
        report changes in laws within its jurisdiction 
        sufficient to reduce the level of direct spending for 
        that committee by $2,097,000,000 in outlays for fiscal 
        year 2006 and $21,410,000,000 in outlays for the period 
        of fiscal years 2006 through 2010.
          (C) Committee on energy and commerce.--The House 
        Committee on Energy and Commerce shall report changes 
        in laws within its jurisdiction sufficient to reduce 
        the level of direct spending for that committee by 
        $630,000,000 in outlays for fiscal year 2006 and 
        $20,002,000,000 in outlays for the period of fiscal 
        years 2006 through 2010.
          (D) Committee on financial services.--The House 
        Committee on Financial Services shall report changes in 
        laws within its jurisdiction sufficient to reduce the 
        level of direct spending for that committee by 
        $30,000,000 in outlays for fiscal year 2006 and 
        $270,000,000 in outlays for the period of fiscal years 
        2006 through 2010.
          (E) Committee on the judiciary.--The House Committee 
        on the Judiciary shall report changes in laws within 
        its jurisdiction sufficient to reduce the level of 
        direct spending for that committee by $123,000,000 in 
        outlays for fiscal year 2006 and $603,000,000 in 
        outlays for the period of fiscal years 2006 through 
        2010.
          (F) Committee on resources.--The House Committee on 
        Resources shall report changes in laws within its 
        jurisdiction sufficient to reduce the level of direct 
        spending for that committee by $96,000,000 in outlays 
        for fiscal year 2006 and $1,413,000,000 in outlays for 
        the period of fiscal years 2006 through 2010.
          (G) Committee on transportation and infrastructure.--
        The House Committee on Transportation and 
        Infrastructure shall report changes in laws within its 
        jurisdiction sufficient to reduce the level of direct 
        spending for that committee by $12,000,000 in outlays 
        for fiscal year 2006 and $103,000,000 in outlays for 
        the period of fiscal years 2006 through 2010.
          (H) Committee on veterans' affairs.--The House 
        Committee on Veterans' Affairs shall report changes in 
        laws within its jurisdiction sufficient to reduce the 
        level of direct spending for that committee by 
        $155,000,000 in outlays for fiscal year 2006 and 
        $798,000,000 in outlays for the period of fiscal years 
        2006 through 2010.
          (I) Committee on ways and means.--The House Committee 
        on Ways and Means shall report changes in laws within 
        its jurisdiction sufficient to reduce the deficit by 
        $3,907,000,000 for fiscal year 2006 and $18,680,000,000 
        for the period of fiscal years 2006 through 2010.
  (b) Submission Providing for Changes in Revenue.--The House 
Committee on Ways and Means shall report a reconciliation bill 
not later than June 24, 2005, that consists of changes in laws 
within its jurisdiction sufficient to reduce revenues by not 
more than $16,623,000,000 for fiscal year 2006 and by not more 
than $45,000,000,000 for the period of fiscal years 2006 
through 2010.
  (c)(1) Upon the submission to the Committee on the Budget of 
the House of a recommendation that has complied with its 
reconciliation instructions solely by virtue of section 310(b) 
of the Congressional Budget Act of 1974, the chairman of that 
committee may file with the House appropriately revised 
allocations under section 302(a) of such Act and revised 
functional levels and aggregates.
  (2) Upon the submission to the House of a conference report 
recommending a reconciliation bill or resolution in which a 
committee has complied with its reconciliation instructions 
solely by virtue of this section, the chairman of the Committee 
on the Budget of the House may file with the House 
appropriately revised allocations under section 302(a) of such 
Act and revised functional levels and aggregates.
  (3) Allocations and aggregates revised pursuant to this 
subsection shall be considered to be allocations and aggregates 
established by the concurrent resolution on the budget pursuant 
to section 301 of such Act.

                    TITLE III--CONTINGENCY PROCEDURE

SEC. 301. CONTINGENCY PROCEDURE FOR SURFACE TRANSPORTATION.

  (a) In General.--If the Committee on Transportation and 
Infrastructure of the House reports legislation, or if an 
amendment thereto is offered or a conference report thereon is 
submitted, that provides new budget authority for the budget 
accounts or portions thereof in the highway and transit 
categories as defined in sections 250(c)(4)(B) and (C) of the 
Balanced Budget and Emergency Deficit Control Act of 1985 in 
excess of the following amounts:
          (1) for fiscal year 2005: $42,806,000,000,
          (2) for fiscal year 2006: $45,899,100,000,
          (3) for fiscal year 2007: $47,828,700,000,
          (4) for fiscal year 2008: $49,715,400,000, or
          (5) for fiscal year 2009: $51,743,500,000,
the chairman of the Committee on the Budget may adjust the 
appropriate budget aggregates and increase the allocation of 
new budget authority to such committee for fiscal year 2005 and 
for the period of fiscal years 2005 through 2009 to the extent 
such excess is offset by a reduction in mandatory outlays from 
the Highway Trust Fund or an increase in receipts appropriated 
to such fund for the applicable fiscal year caused by such 
legislation or any previously enacted legislation.
  (b) Adjustment for Outlays.--For fiscal year 2006, in the 
House, if a bill or joint resolution is reported, or if an 
amendment thereto is offered or a conference report thereon is 
submitted, that changes obligation limitations such that the 
total limitations are in excess of $42,792,000,000 for fiscal 
year 2006 for programs, projects, and activities within the 
highway and transit categories as defined in sections 
250(c)(4)(B) and (C) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, and if legislation has been 
enacted that satisfies the conditions set forth in subsection 
(a) for such fiscal year, the chairman of the Committee on the 
Budget may increase the allocation of outlays and appropriate 
aggregates for such fiscal year for the committee reporting 
such measure by the amount of outlays that corresponds to such 
excess obligation limitations, but not to exceed the amount of 
such excess that was offset pursuant to subsection (a).

                      TITLE IV--BUDGET ENFORCEMENT

SEC. 401. EMERGENCY LEGISLATION.

  (a) Exemption of Overseas Contingency Operations.--(1) In the 
House, if any bill or joint resolution is reported, or an 
amendment is offered thereto or a conference report is filed 
thereon, that makes supplemental appropriations for fiscal year 
2005 or fiscal year 2006 for contingency operations related to 
the global war on terrorism, then the new budget authority, new 
entitlement authority, outlays, and receipts resulting 
therefrom shall not count for purposes of sections 302, 303, 
311, and 401 of the Congressional Budget Act of 1974 for the 
provisions of such measure that are designated pursuant to this 
subsection as making appropriations for such contingency 
operations.
  (2) Amounts included in this resolution for the purpose set 
forth in paragraph (1) shall be considered to be current law 
for purposes of the preparation of the current level of budget 
authority and outlays and the appropriate levels shall be 
adjusted upon the enactment of such bill.
  (b) Exemption of Emergency Provisions.--In the House, if a 
bill or joint resolution is reported, or an amendment is 
offered thereto or a conference report is filed thereon, that 
designates a provision as an emergency requirement pursuant to 
this section, then the new budget authority, new entitlement 
authority, outlays, and receipts resulting therefrom shall not 
count for purposes of sections 302, 303, 311, and 401 of the 
Congressional Budget Act of 1974.
  (c) Designations.--
          (1) Guidance.--In the House, if a provision of 
        legislation is designated as an emergency requirement 
        under subsection (b), the committee report and any 
        statement of managers accompanying that legislation 
        shall include an explanation of the manner in which the 
        provision meets the criteria in paragraph (2). If such 
        legislation is to be considered by the House without 
        being reported, then the committee shall cause the 
        explanation to be published in the Congressional Record 
        in advance of floor consideration.
          (2) Criteria.--
                  (A) In general.--Any such provision is an 
                emergency requirement if the underlying 
                situation poses a threat to life, property, or 
                national security and is--
                          (i) sudden, quickly coming into 
                        being, and not building up over time;
                          (ii) an urgent, pressing, and 
                        compelling need requiring immediate 
                        action;
                          (iii) subject to subparagraph (B), 
                        unforeseen, unpredictable, and 
                        unanticipated; and
                          (iv) not permanent, temporary in 
                        nature.
                  (B) Unforeseen.--An emergency that is part of 
                an aggregate level of anticipated emergencies, 
                particularly when normally estimated in 
                advance, is not unforeseen.

SEC. 402. COMPLIANCE WITH SECTION 13301 OF THE BUDGET ENFORCEMENT ACT 
                    OF 1990.

  (a) In General.--In the House, notwithstanding section 
302(a)(1) of the Congressional Budget Act of 1974 and section 
13301 of the Budget Enforcement Act of 1990, the joint 
explanatory statement accompanying the conference report on any 
concurrent resolution on the budget shall include in its 
allocation under section 302(a) of the Congressional Budget Act 
of 1974 to the Committee on Appropriations amounts for the 
discretionary administrative expenses of the Social Security 
Administration.
  (b) Special Rule.--In the House, for purposes of applying 
section 302(f) of the Congressional Budget Act of 1974, 
estimates of the level of total new budget authority and total 
outlays provided by a measure shall include any discretionary 
amounts provided for the Social Security Administration.

SEC. 403. APPLICATION AND EFFECT OF CHANGES IN ALLOCATIONS AND 
                    AGGREGATES.

  (a) Application.--Any adjustments of allocations and 
aggregates made pursuant to this resolution shall--
          (1) apply while that measure is under consideration;
          (2) take effect upon the enactment of that measure; 
        and
          (3) be published in the Congressional Record as soon 
        as practicable.
  (b) Effect of Changed Allocations and Aggregates.--Revised 
allocations and aggregates resulting from these adjustments 
shall be considered for the purposes of the Congressional 
Budget Act of 1974 as allocations and aggregates contained in 
this resolution.
  (c) Budget Committee Determinations.--For purposes of this 
resolution--
          (1) the levels of new budget authority, outlays, 
        direct spending, new entitlement authority, revenues, 
        deficits, and surpluses for a fiscal year or period of 
        fiscal years shall be determined on the basis of 
        estimates made by the appropriate Committee on the 
        Budget; and
          (2) such chairman may make any other necessary 
        adjustments to such levels to carry out this 
        resolution.

SEC. 404. RESTRICTIONS ON ADVANCE APPROPRIATIONS.

  (a) In General.--(1) In the House, except as provided in 
subsection (b), an advance appropriation may not be reported in 
a bill or joint resolution making a general appropriation or 
continuing appropriation, and may not be in order as an 
amendment thereto.
  (2) Managers on the part of the House may not agree to a 
Senate amendment that would violate paragraph (1) unless 
specific authority to agree to the amendment first is given by 
the House by a separate vote with respect thereto.
  (b) Limitation.--In the House, an advance appropriation may 
be provided for fiscal year 2007 or 2008 for programs, 
projects, activities or accounts identified in the joint 
explanatory statement of managers accompanying this resolution 
under the heading ``Accounts Identified for Advance 
Appropriations'' in an aggregate amount not to exceed 
$23,568,000,000 in new budget authority.
  (c) Definition.--In this subsection, the term ``advance 
appropriation'' means any discretionary new budget authority in 
a bill or joint resolution making general appropriations or 
continuing appropriations for fiscal year 2006 that first 
becomes available for any fiscal year after 2006.

SEC. 405. SPECIAL RULE IN THE HOUSE FOR CERTAIN SECTION 302(B) 
                    SUBALLOCATIONS.

  In the House, the Committee on Appropriations may make a 
separate suballocation for general appropriations for the 
legislative branch for the first fiscal year of this 
resolution. Such suballocation shall be deemed to be made under 
section 302(b) of the Congressional Budget Act of 1974 and 
shall be treated as such a suballocation for all purposes under 
section 302 of such Act.

SEC. 406. SPECIAL PROCEDURES TO ACHIEVE SAVINGS IN MANDATORY SPENDING 
                    THROUGH FY2014.

  (a) Findings.--The Congress finds that--
          (1) the share of the budget consumed by mandatory 
        spending have been growing since the mid-1970s, and now 
        is about 54 percent;
          (2) this portion of the budget is continuing to grow, 
        crowding out other priorities and threatening overall 
        budget control;
          (3) mandatory spending is intrinsically difficult to 
        control;
          (4) these programs are subject to a variety of 
        factors outside the control of Congress, such as 
        demographics, economic conditions, and medical prices;
          (5) Congress should make an effort at least every 
        other year, to review mandatory spending; and
          (6) the reconciliation process set forth in the 
        Congressional Budget Act of 1974 is a viable tool to 
        reduce the rate of growth in mandatory spending.
  (b) Sense of Congress.--It is the sense of the Congress that 
concurrent resolutions on the budget for fiscal years 2007 
through 2010 should include reconciliation instructions to 
committees, every other year, pursuant to section 310(a) of the 
Congressional Budget Act of 1974 to achieve significant savings 
in mandatory spending.