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


                                                 House Calendar No. 229
109th CONGRESS
  2d Session
H. RES. 1000

                          [Report No. 109-655]

    Providing for earmarking reform in the House of Representatives.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 13, 2006

   Mr. Dreier (for himself, Mr. Hastert, Mr. Boehner, Mr. Blunt, Mr. 
Cantor, Mr. Putnam, Mr. Lincoln Diaz-Balart of Florida, Mr. Hastings of 
Washington, Mr. Sessions, Mrs. Capito, Mr. Bishop of Utah, Mr. Gingrey, 
 Mr. Flake, Mr. Fitzpatrick of Pennsylvania, Mr. Kirk, Mr. Kennedy of 
Minnesota, Mr. Campbell of California, Mr. Feeney, Mr. Shaw, Mr. Davis 
  of Kentucky, Mr. Reichert, Mr. Renzi, Mr. Conaway, Mr. Hefley, Mr. 
    Bilbray, Mr. Inglis of South Carolina, Mr. Mario Diaz-Balart of 
 Florida, Mrs. Drake, Mr. Ryan of Wisconsin, Ms. Hart, Mr. Kline, Mr. 
 Souder, Mr. Shadegg, Mrs. Blackburn, Mr. Pitts, Mr. Issa, Mr. Kuhl of 
 New York, Mr. Price of Georgia, Mr. King of Iowa, Mr. Hensarling, Mr. 
    Pence, Mr. McCaul of Texas, Mr. Smith of Texas, Mr. Bartlett of 
Maryland, Mrs. Jo Ann Davis of Virginia, Mr. Pearce, Mr. Terry, Mr. Sam 
  Johnson of Texas, Mrs. Biggert, Mr. Gutknecht, Mr. Rohrabacher, Mr. 
   McHenry, Mr. Neugebauer, Mr. Brady of Texas, Mr. Herger, and Mr. 
 Goodlatte) submitted the following resolution; which was referred to 
                         the Committee on Rules

                           September 13, 2006

Reported with an amendment, referred to the House Calendar, and ordered 
                             to be printed
 [Strike out all after the resolved clause and insert the part printed 
                               in italic]
     [For text of introduced resolution, see copy of resolution as 
                   introduced on September 13, 2006]

_______________________________________________________________________

                               RESOLUTION


 
    Providing for earmarking reform in the House of Representatives.

    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.
                                                 House Calendar No. 229

109th CONGRESS

  2d Session

                              H. RES. 1000

                          [Report No. 109-655]

_______________________________________________________________________

                               RESOLUTION

    Providing for earmarking reform in the House of Representatives.

_______________________________________________________________________

                           September 13, 2006

Reported with an amendment, referred to the House Calendar, and ordered 
                             to be printed