[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 1000 Engrossed in House (EH)]








H. Res. 1000

                In the House of Representatives, U. S.,

                                                    September 14, 2006.
    Resolved,

SECTION 1. EARMARKING REFORM IN THE HOUSE OF REPRESENTATIVES.

    (a) In the House of Representatives, it shall not be in order to consider--
            (1) a bill reported by a committee unless the report includes a list 
        of earmarks in the bill or in the report (and the names of Members who 
        submitted requests to the committee for earmarks included in such list); 
        or
            (2) a conference report to accompany a bill unless the joint 
        explanatory statement prepared by the managers on the part of the House 
        and the managers on the part of the Senate includes a list of earmarks 
        in the conference report or joint statement (and the names of Members 
        who submitted requests to the committee for earmarks included in such 
        list) that were not committed to the conference committee by either 
        House, not in a report specified in paragraph (1), and not in a report 
        of a committee of the Senate on a companion measure.
            (3) In order to be cognizable by the Chair, a point of order raised 
        under paragraph (1) may be based only on the failure of a report of a 
        committee to include a list required by paragraph (1).
    (b) In the House of Representatives, it shall not be in order to consider--
            (1) a bill carrying a tax measure reported by the Committee on Ways 
        and Means as to which the Joint Committee on Taxation has--
                    (A) identified a tax earmark pursuant to subsection (e), 
                unless the report on the bill includes a list of tax earmarks in 
                the bill or report (and the names of Members who submitted 
                requests to the committee for tax earmarks included in such 
                list); or
                    (B) failed to provide an analysis under subsection (e); or
            (2) a conference report to accompany a bill carrying a tax measure 
        as to which the Joint Committee on Taxation has--
                    (A) identified a tax earmark pursuant to subsection (e), 
                unless the joint explanatory statement prepared by the managers 
                on the part of the House and the managers on the part of the 
                Senate includes a list of tax earmarks in the conference report 
                or joint statement (and the names of Members who submitted 
                requests to the committee for tax earmarks included in such 
                list) that were not committed to the conference committee by 
                either House, not in a report specified in paragraph (1), and 
                not in a report of a committee of the Senate on a companion 
                measure; or
                    (B) failed to provide an analysis under subsection (e).
            (3) A point of order under paragraph (1) or (2) may not be 
        cognizable by the Chair if the Joint Committee on Taxation has provided 
        an analysis under subsection (e) and has not identified a tax earmark.
    (c)(1) In the House of Representatives, it shall not be in order to consider 
a rule or order that waives the application of subsection (a)(2) or (b)(2).
    (2) A point of order that a rule or order waives the application of 
subsection (b)(2)(A) may not be cognizable by the Chair if the Joint Committee 
on Taxation has provided an analysis under subsection (e) and has not identified 
a tax earmark.
    (3) In order to be cognizable by the Chair, a point of order that a rule or 
order waives the application of subsection (b)(2)(A) must specify the precise 
language of the rule or order and any pertinent analysis by the Joint Committee 
on Taxation contained in the joint statement of managers.
    (d)(1) As disposition of a point of order under subsection (a) or (b), the 
Chair shall put the question of consideration with respect to the proposition 
that is the subject of the point of order.
    (2) As disposition of a point of order under subsection (c) with respect to 
a rule or order relating to a conference report, the Chair shall put the 
question of consideration as follows: ``Shall the House now consider the 
resolution notwithstanding the assertion of [the maker of the point of order] 
that the object of the resolution introduces a new earmark or new earmarks?''.
    (3) The question of consideration under this subsection (other than one 
disposing of a point of order under subsection (b)) shall be debatable for 15 
minutes by the Member initiating the point of order and for 15 minutes by an 
opponent, but shall otherwise be decided without intervening motion except one 
that the House adjourn.
    (e) The Joint Committee on Taxation shall review any bill containing a tax 
measure that is being reported by the Committee on Ways and Means or prepared 
for filing by a committee of conference of the two Houses, and shall identify 
whether such bill contains any tax earmarks. The Joint Committee on Taxation 
shall provide to the Committee on Ways and Means or the committee of conference 
a statement identifying any such tax earmarks or declaring that the bill or 
joint resolution does not contain any tax earmarks, and such statement shall be 
included in the report on the bill or joint statement of managers, as 
applicable. Any such statement shall also be made available to any Member of 
Congress by the Joint Committee on Taxation immediately upon request.

SEC. 2. DEFINITIONS.

    (a) For the purpose of this resolution, the term ``earmark'' means a 
provision in a bill or conference report, or language in an accompanying 
committee report or joint statement of managers--
            (1) with respect to a general appropriation bill, or conference 
        report thereon, providing or recommending an amount of budget authority 
        for a contract, loan, loan guarantee, grant, or other expenditure with 
        or to a non-Federal entity, if--
                    (A) such entity is specifically identified in the report or 
                bill; or
                    (B) if the discretionary budget authority is allocated 
                outside of the statutory or administrative formula-driven or 
                competitive bidding process and is targeted or directed to an 
                identifiable entity, specific State, or Congressional district; 
                or
            (2) with respect to a measure other than that specified in paragraph 
        (1), or conference report thereon, providing authority, including budget 
        authority, or recommending the exercise of authority, including budget 
        authority, for a contract, loan, loan guarantee, grant, loan authority, 
        or other expenditure with or to a non-Federal entity, if--
                    (A) such entity is specifically identified in the report or 
                bill;
                    (B) if the authorization for, or provision of, budget 
                authority, contract authority loan authority or other 
                expenditure is allocated outside of the statutory or 
                administrative formula-driven or competitive bidding process and 
                is targeted or directed to an identifiable entity, specific 
                State, or Congressional district; or
                    (C) if such authorization for, or provision of, budget 
                authority, contract authority, loan authority or other 
                expenditure preempts statutory or administrative State 
                allocation authority.
    (b)(1) For the purpose of this resolution, the term ``tax earmark'' means 
any revenue-losing provision that provides a Federal tax deduction, credit, 
exclusion, or preference to only one beneficiary (determined with respect to 
either present law or any provision of which the provision is a part) under the 
Internal Revenue Code of 1986 in any year for which the provision is in effect;
    (2) for purposes of paragraph (1)--
            (A) all businesses and associations that are members of the same 
        controlled group of corporations (as defined in section 1563(a) of the 
        Internal Revenue Code of 1986) shall be treated as a single beneficiary;
            (B) all shareholders, partners, members, or beneficiaries of a 
        corporation, partnership, association, or trust or estate, respectively, 
        shall be treated as a single beneficiary;
            (C) all employees of an employer shall be treated as a single 
        beneficiary;
            (D) all qualified plans of an employer shall be treated as a single 
        beneficiary;
            (E) all beneficiaries of a qualified plan shall be treated as a 
        single beneficiary;
            (F) all contributors to a charitable organization shall be treated 
        as a single beneficiary;
            (G) all holders of the same bond issue shall be treated as a single 
        beneficiary; and
            (H) 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;
    (3) for the purpose of this subsection, the term ``revenue-losing 
provision'' means any provision that is estimated to result in a reduction in 
Federal tax revenues (determined with respect to either present law or any 
provision of which the provision is a part) for any one of the two following 
periods--
            (A) the first fiscal year for which the provision is effective; or
            (B) the period of the 5 fiscal years beginning with the first fiscal 
        year for which the provision is effective; and
    (4) the terms used in this subsection shall have the same meaning as those 
terms have generally in the Internal Revenue Code of 1986, unless otherwise 
expressly provided.
    (c) For the purpose of this resolution--
            (1) government-sponsored enterprises, Federal facilities, and 
        Federal lands shall be considered Federal entities;
            (2) to the extent that the non-Federal entity is a State, unit of 
        local government, territory, an Indian tribe, a foreign government or an 
        intergovernmental international organization, the provision or language 
        shall not be considered an earmark unless the provision or language also 
        specifies the specific purpose for which the designated budget authority 
        is to be expended;
            (3) the term ``budget authority'' shall have the same meaning as 
        such term is defined in section 3 of the Congressional Budget Act of 
        1974 (2 U.S.C. 622); and
            (4) an obligation limitation shall be treated as though it is budget 
        authority.
            Attest:

                                                                          Clerk.