[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3442 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 3442

 To amend the Congressional Budget and Impoundment Control Act of 1974 
    to provide for the expedited consideration of certain proposed 
                    rescissions of budget authority.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 17, 1999

  Mr. Stenholm (for himself, Mr. Minge, Mr. Andrews, Mr. Peterson of 
Minnesota, Mr. Sandlin, Mr. Hall of Texas, Mr. Berry, Mr. Boyd, and Mr. 
   Tanner) introduced the following bill; which was referred to the 
 Committee on the Budget, and in addition to the Committees on Rules, 
 and Ways and Means, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To amend the Congressional Budget and Impoundment Control Act of 1974 
    to provide for the expedited consideration of certain proposed 
                    rescissions of budget authority.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Expedited Rescissions Act of 1999''.

SEC. 2. EXPEDITED CONSIDERATION OF CERTAIN PROPOSED RESCISSIONS.

    (a) In General.--Part B of title X of the Congressional Budget and 
Impoundment Control Act of 1974 (2 U.S.C. 681 et seq.) is amended by 
redesignating sections 1013 through 1017 as sections 1014 through 1018, 
respectively, and by inserting after section 1012 the following new 
section:

       ``expedited consideration of certain proposed rescissions

    ``Sec. 1013. (a) Proposed Rescission of Budget Authority or Repeal 
of Targeted Tax Benefits.--The President may propose, at the time and 
in the manner provided in subsection (b), the rescission of any budget 
authority provided in an appropriation Act or repeal of any targeted 
tax benefit provided in any revenue Act. If the President proposes a 
rescission of budget authority, he may also propose to reduce the 
appropriate discretionary spending limit set forth in section 251(c) of 
the Balanced Budget and Emergency Deficit Control Act of 1985 by an 
amount that does not exceed the amount of the proposed rescission. 
Funds made available for obligation under this procedure may not be 
proposed for rescission again under this section.
    ``(b) Transmittal of Special Message.--
            ``(1) The President may transmit to Congress a special 
        message proposing to rescind amounts of budget authority or to 
        repeal any targeted tax benefit and include with that special 
        message a draft bill that, if enacted, would only rescind that 
        budget authority or repeal that targeted tax benefit unless the 
        President also proposes a reduction in the appropriate 
        discretionary spending limit set forth in section 251(c) of the 
        Balanced Budget and Emergency Deficit Control Act of 1985. That 
        bill shall clearly identify the amount of budget authority that 
        is proposed to be rescinded for each program, project, or 
        activity to which that budget authority relates. A targeted tax 
        benefit may only be proposed to be repealed under this section 
        during the 10-legislative-day period commencing on the day 
        after the date of enactment of the provision proposed to be 
        repealed.
            ``(2) In the case of an appropriation Act that includes 
        accounts within the jurisdiction of more than one subcommittee 
        of the Committee on Appropriations, the President in proposing 
        to rescind budget authority under this section shall send a 
        separate special message and accompanying draft bill for 
        accounts within the jurisdiction of each each subcommittee.
            ``(3) Each special message shall specify, with respect to 
        the budget authority proposed to be rescinded, the following:
                    ``(A) The amount of budget authority which he 
                proposes to be rescinded.
                    ``(B) Any account, department, or establishment of 
                the Government to which such budget authority is 
                available for obligation, and the specific project or 
                governmental functions involved.
                    ``(C) The reasons why the budget authority should 
                be rescinded.
                    ``(D) To the maximum extent practicable, the 
                estimated fiscal, economic, and budgetary effect 
                (including the effect on outlays and receipts in each 
                fiscal year) of the proposed rescission.
                    ``(E) All facts, circumstances, and considerations 
                relating to or bearing upon the proposed rescission and 
                the decision to effect the proposed rescission, and to 
                the maximum extent practicable, the estimated effect of 
                the proposed rescission upon the objects, purposes, and 
                programs for which the budget authority is provided.
                    ``(F) A reduction in the appropriate discretionary 
                spending limit set forth in section 251(c) of the 
                Balanced Budget and Emergency Deficit Control Act of 
                1985, if proposed by the President.
            ``(4) Each special message shall specify, with respect to 
        the limited tax benefits proposed to be rescinded, the 
        following:
                    ``(A) The limited tax benefit proposed to be 
                rescinded.
                    ``(B) The reasons for the rescission.
                    ``(C) To the maximum extent practicable, the 
                estimated fiscal, economic, and budgetary effect of the 
                rescission.
                    ``(D) All facts, circumstances, and considerations 
                relating to or bearing upon the rescission, and to the 
                maximum extent practicable, the estimated effect of the 
                rescission upon the objects and purposes for which the 
                rescinded benefit was provided.
    ``(c) Identification of Targeted Tax Benefits.--
            ``(1) Statement by joint tax committee.--The Joint 
        Committee on Taxation shall review any bill or joint resolution 
        that includes any amendment to the Internal Revenue Code of 
1986 that is being prepared for filing by a committee of conference of 
the two Houses, and shall identify whether such bill or resolution 
contains any targeted tax benefits. The Joint Committee on Taxation 
shall provide to the committee of conference a statement identifying 
any such targeted tax benefits or declaring that the bill or resolution 
does not contain any targeted tax benefits. Any such statement shall be 
made available to any Member of Congress by the Joint Committee on 
Taxation immediately upon request.
            ``(2) Statement included in legislation.--(A) 
        Notwithstanding any other rule of the House of Representatives 
        or any rule or precedent of the Senate, any bill or joint 
        resolution that includes any amendment to the Internal Revenue 
        Code of 1986 reported by a committee of conference of the two 
        Houses may include, as a separate section of such bill or joint 
        resolution, the information contained in the statement of the 
        Joint Committee on Taxation, but only in the manner set forth 
        in subparagraph (B).
            ``(B) The separate section permitted under subparagraph (A) 
        shall read as follows: `Section 1013(a) of the Congressional 
        Budget and Impoundment Control Act of 1974 shall ________ apply 
        to ____________.', with the blank spaces being filled in with--
                    ``(i) in any case in which the Joint Committee on 
                Taxation identifies targeted tax benefits in the 
                statement required under paragraph (1), the word `only' 
                in the first blank space and a list of all of the 
                specific provisions of the bill or joint resolution 
                identified by the Joint Committee on Taxation in such 
                statement in the second blank space; or
                    ``(ii) in any case in which the Joint Committee on 
                Taxation declares that there are no targeted tax 
                benefits in the statement required under paragraph (1), 
                the word `not' in the first blank space and the phrase 
                `any provision of this Act' in the second blank space.
            ``(3) President's authority.--If any revenue bill or joint 
        resolution is signed into law pursuant to Article I, section 7, 
        of the Constitution of the United States--
                    ``(A) with a separate section described in 
                paragraph (2)(B), then the President may use the 
                authority granted in section 1013(a) only to propose to 
                rescind any targeted tax benefit in that law, if any, 
                identified in such separate section; or
                    ``(B) without a separate section described in 
                paragraph (2)(B), then the President may use the 
                authority granted in section 1013(a) to propose to 
                rescind any targeted tax benefit in that law that meets 
                the definition in subsection (g)(4).
            ``(4) Congressional identifications of targeted tax 
        benefits.--There shall be no judicial review of the 
        congressional identification under paragraphs (1) and (2) of a 
        targeted tax benefit in a conference report.
    ``(d) Procedures for Expedited Consideration.--
            ``(1)(A) Before the close of the second legislative day of 
        the House of Representatives after the date of receipt of a 
        special message transmitted to Congress under subsection (b), 
        the majority leader or minority leader of the House of 
        Representatives shall introduce (by request) the draft bill 
        accompanying that special message. If the bill is not 
        introduced as provided in the preceding sentence, then, on the 
        third legislative day of the House of Representatives after the 
        date of receipt of that special message, any Member of that 
        House may introduce the bill.
            ``(B) The bill shall be referred to the Committee on 
        Appropriations or the Committee on Ways and Means of the House 
        of Representatives, as applicable. The committee shall report 
        the bill without substantive revision and with or without 
        recommendation. The bill shall be reported not later than the 
        seventh legislative day of that House after the date of receipt 
        of that special message. If that committee fails to report the 
        bill within that period, that committee shall be automatically 
        discharged from consideration of the bill, and the bill shall 
        be placed on the appropriate calendar.
            ``(C) During consideration under this paragraph, any Member 
        of the House of Representatives may move to strike any proposed 
        rescission or rescissions of budget authority or any proposed 
        repeal of a targeted tax benefit, as applicable, if supported 
        by 49 other Members.
            ``(D) A vote on final passage of the bill shall be taken in 
        the House of Representatives on or before the close of the 10th 
        legislative day of that House after the date of the 
        introduction of the bill in that House. If the bill is passed, 
        the Clerk of the House of Representatives shall cause the bill 
        to be engrossed, certified, and transmitted to the Senate 
        within one calendar day of the day on which the bill is passed.
            ``(2)(A) A motion in the House of Representatives to 
        proceed to the consideration of a bill under this section shall 
        be highly privileged and not debatable. An amendment to the 
        motion shall not be in order, nor shall it be in order to move 
        to reconsider the vote by which the motion is agreed to or 
        disagreed to.
            ``(B) Debate in the House of Representatives on a bill 
        under this section shall not exceed 4 hours, which shall be 
        divided equally between those favoring and those opposing the 
        bill. A motion further to limit debate shall not be debatable. 
        It shall not be in order to move to recommit a bill under this 
        section or to move to reconsider the vote by which the bill is 
        agreed to or disagreed to.
            ``(C) Appeals from decisions of the Chair relating to the 
        application of the Rules of the House of Representatives to the 
        procedure relating to a bill under this section shall be 
        decided without debate.
            ``(D) Except to the extent specifically provided in the 
        preceding provisions of this subsection, consideration of a 
        bill under this section shall be governed by the Rules of the 
        House of Representatives. It shall not be in order in the House 
of Representatives to consider any rescission bill introduced pursuant 
to the provisions of this section under a suspension of the rules or 
under a special rule.
            ``(3)(A) A bill transmitted to the Senate pursuant to 
        paragraph (1)(D) shall be referred to its Committee on 
        Appropriations or Committee on Finance, as applicable. That 
        committee shall report the bill without substantive revision 
        and with or without recommendation. The bill shall be reported 
        not later than the seventh legislative day of the Senate after 
        it receives the bill. A committee failing to report the bill 
        within such period shall be automatically discharged from 
        consideration of the bill, and the bill shall be placed upon 
        the appropriate calendar.
            ``(B) During consideration under this paragraph, any Member 
        of the Senate may move to strike any proposed rescission or 
        rescissions of budget authority or any proposed repeal of a 
        targeted tax benefit, as applicable, if supported by 14 other 
        Members.
            ``(4)(A) A motion in the Senate to proceed to the 
        consideration of a bill under this section shall be privileged 
        and not debatable. An amendment to the motion shall not be in 
        order, nor shall it be in order to move to reconsider the vote 
        by which the motion is agreed to or disagreed to.
            ``(B) Debate in the Senate on a bill under this section, 
        and all debatable motions and appeals in connection therewith 
        (including debate pursuant to subparagraph (C)), shall not 
        exceed 10 hours. The time shall be equally divided between, and 
        controlled by, the majority leader and the minority leader or 
        their designees.
            ``(C) Debate in the Senate or any debatable motion or 
        appeal in connection with a bill under this section shall be 
        limited to not more than 1 hour, to be equally divided between, 
        and controlled by, the mover and the manager of the bill, 
        except that in the event the manager of the bill is in favor of 
        any such motion or appeal, the time in opposition thereto, 
        shall be controlled by the minority leader or his designee. 
        Such leaders, or either of them, may, from time under their 
        control of the passage of a bill, allot additional time to any 
        Senator during the consideration of any debatable motion or 
        appeal.
            ``(D) A motion in the Senate to further limit debate on a 
        bill under this section is not debatable. A motion to recommit 
        a bill under this section is not in order.
    ``(e) Amendment and Divisions Prohibited.--Except as otherwise 
provided by this section, no amendment to a bill considered under this 
section shall be in order in either the House of Representatives or the 
Senate. It shall not be in order to demand a division of the question 
in the House of Representatives (or in a Committee of the Whole) or in 
the Senate. No motion to suspend the application of this subsection 
shall be in order in either House, nor shall it be in order in either 
House to suspend the application of this subsection by unanimous 
consent.
    ``(f) Requirement To Make Available for Obligation.--
            ``(1) Any amount of budget authority proposed to be 
        rescinded in a special message transmitted to Congress under 
        subsection (b) shall be made available for obligation on the 
        day after the date on which either House rejects the bill 
        transmitted with that special message.
            ``(2) Any targeted tax benefit proposed to be repealed 
        under this section as set forth in a special message 
        transmitted by the President shall not be deemed repealed 
        unless the bill transmitted with that special message is 
        enacted into law.
    ``(g) Definitions.--For purposes of this section:
            ``(1) The term `appropriation Act' means any general or 
        special appropriation Act, and any Act or joint resolution 
        making supplemental, deficiency, or continuing appropriations.
            ``(2) The term `legislative day' means, with respect to 
        either House of Congress, any day of session.
            ``(3) The term `rescind' means, with respect to a targeted 
        tax benefit, to prevent the specific provision of law that 
        provides such benefit from having legal force or effect, and, 
        with respect to an appropriation Act, to reduce the amount of 
        budget authority appropriated in that Act, and reducing budget 
        authority shall include reducing obligation limitations set 
        forth in that Act.
            ``(4)(A) The term `targeted tax benefit' means--
                    ``(i) any revenue-losing provision which provides a 
                Federal tax deduction, credit, exclusion, or preference 
                to 100 or fewer beneficiaries under the Internal 
                Revenue Code of 1986 in any fiscal year for which the 
                provision is in effect; or
                    ``(ii) any Federal tax provision which provides 
                temporary or permanent transitional relief for 10 or 
                fewer beneficiaries in any fiscal year from a change to 
                the Internal Revenue Code of 1986.
            ``(B) A provision shall not be treated as described in 
        subparagraph (A)(i) if the effect of that provision is that--
                    ``(i) all persons in the same industry or engaged 
                in the same type of activity receive the same 
                treatment;
                    ``(ii) all persons owning the same type of 
                property, or issuing the same type of investment, 
                receive the same treatment; or
                    ```(iii) any difference in the treatment of persons 
                is based solely on--
                            ``(I) in the case of businesses and 
                        associations, the size or form of the business 
                        or association involved;
                            ``(II) in the case of individuals, general 
                        demographic conditions, such as income, marital 
                        status, number of dependents, or tax return 
                        filing status;
                            ``(III) the amount involved; or
                            ``(IV) a generally-available election under 
                        the Internal Revenue Code of 1986.
            ``(C) A provision shall not be treated as described in 
        subparagraph (A)(ii) if--
                    ``(i) it provides for the retention of prior law 
                with respect to all binding contracts or other legally 
                enforceable obligations in existence on a date 
                contemporaneous with congressional action specifying 
                such date; or
                    ``(ii) it is a technical correction to previously 
                enacted legislation that is estimated to have no 
                revenue effect.
        ``(D) For purposes of subparagraph (A)--
                    ``(i) all businesses and associations which are 
                related within the meaning of sections 707(b) and 
                1563(a) of the Internal Revenue Code of 1986 shall be 
                treated as a single beneficiary;
                    ``(ii) all qualified plans of an employer shall be 
                treated as a single beneficiary;
                    ``(iii) all holders of the same bond issue shall be 
                treated as a single beneficiary; and
                    ``(iv) if a corporation, partnership, association, 
                trust, or estate is the beneficiary of a provision, the 
                shareholders of the corporation, the partners of the 
                partnership, the members of the association, or the 
                beneficiaries of the trust or estate shall not also be 
                treated as beneficiaries of such provision.
            ``(E) For purposes of this paragraph, the term `revenue-
        losing provision' means any provision which results in a 
        reduction in Federal tax revenues for any one of the two 
        following periods--
                    ``(i) the first fiscal year for which the provision 
                is effective; or
                    ``(ii) the period of the 5 fiscal years beginning 
                with the first fiscal year for which the provision is 
                effective.
            ``(F) The terms used in this paragraph shall have the same 
        meaning as those terms have generally in the Internal Revenue 
        Code of 1986, unless otherwise expressly provided.
            ``(5) The term `beneficiary' means any taxpayer or any 
        corporation, partnership, institution, organization, item of 
        property, State, or civil subdivision within one or more 
        States. Any partnership, limited partnership, trust, or S 
        corporation, and any subsidiary or affiliate of the same parent 
        corporation, shall be deemed and counted as a single 
        beneficiary regardless of the number of partners, limited 
        partners, beneficiaries, shareholders, or affiliated corporate 
        entities.''.
    (b) Exercise of Rulemaking Powers.--Section 904 of the 
Congressional Budget Act of 1974 (2 U.S.C. 621 note) is amended--
            (1) in subsection (a), by striking ``and 1017'' and 
        inserting ``1012, and 1017''; and
            (2) in subsection (d), by striking ``section 1017'' and 
        inserting ``sections 1012 and 1017''.
    (c) Conforming Amendments.--
            (1) Section 1011 of the Congressional Budget Act of 1974 (2 
        U.S.C. 682(5)) is amended by repealing paragraphs (3) and (5) 
        and by redesignating paragraph (4) as paragraph (3).
            (2) Section 1014 of such Act (2 U.S.C. 685) is amended--
                    (A) in subsection (b)(1), by striking ``or the 
                reservation''; and
                    (B) in subsection (e)(1), by striking ``or a 
                reservation'' and by striking ``or each such 
                reservation''.
            (3) Section 1015(a) of such Act (2 U.S.C. 686) is amended 
        by striking ``is to establish a reserve or'', by striking ``the 
        establishment of such a reserve or'', and by striking ``reserve 
        or'' each other place it appears.
            (4) Section 1017 of such Act (2 U.S.C. 687) is amended--
                    (A) in subsection (a), by striking ``rescission 
                bill introduced with respect to a special message or'';
                    (B) in subsection (b)(1), by striking ``rescission 
                bill or'', by striking ``bill or'' the second place it 
                appears, by striking ``rescission bill with respect to 
                the same special message or'', and by striking ``, and 
                the case may be,'';
                    (C) in subsection (b)(2), by striking ``bill or'' 
                each place it appears;
                    (D) in subsection (c), by striking ``rescission'' 
                each place it appears and by striking ``bill or'' each 
                place it appears;
                    (E) in subsection (d)(1), by striking ``rescission 
                bill or'' and by striking ``, and all amendments 
                thereto (in the case of a rescission bill)'';
                    (F) in subsection (d)(2)--
                            (i) by striking the first sentence;
                            (ii) by amending the second sentence to 
                        read as follows: ``Debate on any debatable 
                        motion or appeal in connection with an 
                        impoundment resolution shall be limited to 1 
                        hour, to be equally divided between, and 
                        controlled by, the mover and the manager of the 
                        resolution, except that in the event that the 
                        manager of the resolution is in favor of any 
                        such motion or appeal, the time in opposition 
                        thereto shall be controlled by the minority 
                        leader or his designee.'';
                            (iii) by striking the third sentence; and
                            (iv) in the fourth sentence, by striking 
                        ``rescission bill or'' and by striking 
                        ``amendment, debatable motion,'' and by 
                        inserting `debatable motion';
                    (G) in paragraph (d)(3), by striking the second and 
                third sentences; and
                    (H) by striking paragraphs (4), (5), (6), and (7) 
                of paragraph (d).
    (d) Comptroller General.--Section 1017 of such Act (2 U.S.C. 687) 
(as redesignated) is amended--
            (1) by inserting ``or a limited tax benefit is required to 
        be implemented and is not implemented,'' before ``the 
Comptroller General is hereby expressly empowered'';
            (2) by inserting ``or such limited tax benefit to be 
        implemented'' before ``, and such court is hereby expressly 
        empowered''; and
            (3) by inserting ``or to implement such limited tax 
        benefit'' after ``to make such budget authority available for 
        obligation''.
    (e) Clerical Amendments.--The item relating to section 1012 in the 
table of sections for subpart B of title X of the Congressional Budget 
and Impoundment Control Act of 1974 is amended to read as follows:

``Sec. 1012. Expedited consideration of certain proposed rescissions 
                            and targeted tax benefits.''.

SEC. 3. JUDICIAL REVIEW.

    (a) Expedited Review.--
            (1) Any Member of Congress may bring an action, in the 
        United States District Court for the District of Columbia, for 
        declaratory judgment and injunctive relief on the ground that 
        any provision of this title violates the Constitution.
            (2) A copy of any complaint in an action brought under 
        paragraph (1) shall be promptly delivered to the Secretary of 
        the Senate and the Clerk of the House of Representatives, and 
        each House of Congress shall have the right to intervene in 
        such action.
            (3) Any action brought under paragraph (1) shall be heard 
        and determined by a three-judge court in accordance with 
        section 2284 of title 28, United States Code. Nothing in this 
        section or in any other law shall infringe upon the right of 
        the House of Representatives to intervene in an action brought 
        under paragraph (1) without the necessity of adopting a 
        resolution to authorize such intervention.
    (b) Appeal to Supreme Court.--Notwithstanding any other provision 
of law, any order of the United States District Court for the District 
of Columbia which is issued pursuant to an action brought under 
paragraph (1) of subsection (a) shall be reviewable by appeal directly 
to the Supreme Court of the United States. Any such appeal shall be 
taken by a notice of appeal filed within 10 days after such order is 
entered; and the jurisdictional statement shall be filed within 30 days 
after such order is entered. No stay of an order issued pursuant to an 
action brought under paragraph (1) of subsection (a) shall be issued by 
a single Justice of the Supreme Court.
    (c) Expedited Consideration.--It shall be the duty of the District 
Court for the District of Columbia and the Supreme Court of the United 
States to advance on the docket and to expedite to the greatest 
possible extent the disposition of any matter brought under subsection 
(a).
                                 <all>