1.This Act may be cited as the
Transparent and Sustainable Budget Act
of 2010
.
2.
(a)The Congress finds that—
(1)the public debt as a share of gross
domestic product should be stabilized at not more than 60 percent within 10
fiscal years;
(2)annual deficits as a share of gross
domestic product should be reduced to not more than three percent within 10
fiscal years;
(3)the Joint Committee on Taxation found that
247 tax expenditures totaled $1.2 trillion in 2008, greater than all Federal
discretionary spending in that year; and
(4)tax expenditures are analogous to spending
programs, and future budgets and deficit control measures should reflect this
fact.
(b)The
Congress declares that it is essential—
(1)to establish the sustainability of public
debt and annual deficits as a fundamental objective of the budget
process;
(2)to ensure that the
budget of the United States Government is fully transparent, comprehensible,
and accurate;
(3)to establish effective controls over tax
expenditures and to integrate them into the budget process; and
(4)to initiate a public discussion about
fiscal sustainability and budget transparency.
3.
Sec. 1. Short title.
Sec. 2. Findings and purpose.
Sec. 3. Table of contents.
Title I—Budget process reforms
Subtitle A—Reform of the President’s Budget
Sec. 101. Long-term fiscal responsibility.
Subtitle B—Reform of the Congressional Budget
Resolution
Sec. 111. Long-term fiscal responsibility.
Subtitle C—Prompt consideration of recommendations of the
National Commission on Fiscal Responsibility and Reform
Sec. 121. Prompt consideration of recommendations of the
National Commission on Fiscal Responsibility and Reform.
Subtitle D—Quadrennial Fiscal Sustainability
Report
Sec. 131. OMB quadrennial reports.
Subtitle E—Presidential address to Congress on fiscal
sustainability
Sec. 141. Presidential address on long-term fiscal
sustainability.
Title II—Accounting and scoring reforms
Subtitle A—Discounted baseline
Sec. 201. Discounted baseline.
Subtitle B—Alternative net cost estimate
Sec. 211. Alternative analysis by Congressional Budget
Office.
Subtitle C—Deficit control mechanism
Sec. 221. Alternative net cost estimate by Congressional Budget
Office.
Subtitle D—Accrual accounting report
Sec. 231. Accrual accounting report.
Subtitle E—On-Budget status of trust funds and
GSEs
Sec. 241. OMB report respecting budgetary status of trust funds
and GSEs.
Title III—Tax expenditure reforms
Subtitle A—Identification of tax expenditures
Sec. 301. JCT reports on tax expenditures.
Sec. 302. Definition of tax subsidy.
Subtitle B—Enforcement of tax expenditure
requirements
Sec. 311. Tax expenditure points of order.
Subtitle C—Executive branch reporting of tax
expenditures
Sec. 331. Executive branch reporting of tax
expenditures.
Subtitle D—Tax expenditure data
Sec. 341. Development of electronic income tax filing
system.
Sec. 342. GAO report on tax expenditures.
Sec. 343. Treasury report on tax expenditures.
Subtitle E—Tax expenditure performance reviews
Sec. 351. CBO tax expenditure performance reviews.
<enum>I</enum><header>Budget process
reforms</header>
<subtitle id="H25F92C04132748B489DDA1C0C5FB3A8A"><enum>A</enum><header>Reform of the
President’s Budget</header>
<section id="HA96CFD430F10497C91055DEFEDA924DD"><enum>101.</enum><header>Long-term
fiscal responsibility</header><text display-inline="no-display-inline">Section
1105 of title 31, United States Code, is amended by adding at the end the
following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="HD95AC2360C92413B8BDC4E7F24B06640" style="USC">
<subsection id="id169B7762CFDF4FC89BEB2A8E44DE6C9E"><enum>(i)</enum><paragraph commented="no" display-inline="yes-display-inline" id="idA81AAEBBD4A84CC1AF61F60B0387E397"><enum>(1)</enum><text display-inline="yes-display-inline">The budget transmitted pursuant to
subsection (a) for a fiscal year shall include—</text>
<subparagraph id="H47FF9177F60B4C1A8063B9F479C2F14E" indent="up1"><enum>(A)</enum><text>a scorecard of progress in meeting the
debt and deficit reduction targets set forth in subparagraph (B);</text>
</subparagraph><subparagraph id="H893B0C32020742E192C1C0CD804ED58D" indent="up1"><enum>(B)</enum><text display-inline="yes-display-inline">a
plan for long-term fiscal sustainability, defined as reducing to within 10
fiscal years and then maintaining a debt to potential gross domestic product
(GDP) ratio, as defined by the Director of the Office of Management and Budget,
of not more than 60 percent and an annual deficit to GDP ratio of not more than
three percent;</text>
</subparagraph><subparagraph id="H1C21BAA07E164FA6876973D2D7BC1CAD" indent="up1"><enum>(C)</enum><text display-inline="yes-display-inline">a
supplemental report from the Director of the Office of Management and Budget of
the nonbudgeted fiscal exposures of the Government, which may be included in
the Analytical Perspectives report, and shall include—</text>
<clause id="HF8E59B34468C4C56A4D4A2DD03773390"><enum>(i)</enum><text>explicit liabilities and implicit
promises embedded in the structure of current programs, including Federal
credit programs; and</text>
</clause><clause id="H00D9719C95CF4D419E12EE876D2DD589"><enum>(ii)</enum><text>a concise description of,
including cost information for, such exposures; and</text>
</clause></subparagraph><subparagraph id="HBE46093BEC224DFC9FAE1569A209019C" indent="up1"><enum>(D)</enum><text>explicit goals for carrying out the
long-term fiscal sustainability plan for the first fiscal year after the fiscal
year of the budget submission and each of the nine ensuing fiscal years.</text>
</subparagraph></paragraph><paragraph id="H4151B80FEEE44E0487B1D98DAB0FFA6E" indent="up1"><enum>(2)</enum><text display-inline="yes-display-inline">Unless the supplemental report is included
in the Analytical Perspectives report referred to in paragraph (1)(C), then not
later than March 15 of each calendar year, the Director of the Office of
Management and Budget shall transmit such report to the President and to
Congress.</text>
</paragraph><paragraph id="HEAB7E3244E2E40AC8CDF77209632D705" indent="up1"><enum>(3)</enum><text display-inline="yes-display-inline">Not later than two months after the
supplemental report referred to in paragraph (1)(C) is transmitted to the
President and to Congress, the Comptroller General shall publish a report
auditing the supplemental report referred to in paragraph
(1)(C).</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</section></subtitle><subtitle id="H3DAA1038F3E84CCF8E6380E7EA894AB6"><enum>B</enum><header>Reform of the
Congressional Budget Resolution</header>
<section id="HE777C3C8DB714356B6CD2D2A29781984"><enum>111.</enum><header>Long-term
fiscal responsibility</header>
<subsection id="H5A015C2241BF44A6B9CAFE2F23255EBB"><enum>(a)</enum><header>Content of
Congressional budget resolution</header><text display-inline="yes-display-inline">Section 301 of the Congressional Budget Act
of 1974 is amended by adding at the end the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H85327B30DF8340188472E9B956618E44" style="OLC">
<subsection id="HA900FA38B13544B3A64B0A786FD20DC5"><enum>(j)</enum><header>Additional
matters in report accompanying the resolution</header><text display-inline="yes-display-inline">The report accompanying the resolution
shall include—</text>
<paragraph id="HAB14F7DCB41843FE8724A9491964025B"><enum>(1)</enum><text>a scorecard of
progress in meeting the debt and deficit reduction targets set forth in
paragraph (2); and</text>
</paragraph><paragraph id="H549E0CA3C32B413A98911A2C24A7EFBE"><enum>(2)</enum><text>a plan for
long-term fiscal sustainability, defined as reducing to within 10 fiscal years
and then maintaining a debt to gross domestic product (GDP) ratio of not more
than 60 percent and an annual deficit to GDP ratio of not more than three
percent.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H2B7BE36E686B48D598B98257E8F7EC19"><enum>(b)</enum><header>Additional
matters in CBO reports to budget committees</header><text>Section 202(e) of the
Congressional Budget Act of 1974 is amended by adding at the end the following
new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H3DACD3FFEA3149C39D863E4E6D8C3E0C" style="OLC">
<paragraph id="HAAF79213380B4B04837E8CFCA5F8DAE9"><enum>(4)</enum><text display-inline="yes-display-inline">On or before February 15 of each year, the
Director shall submit to the Committees on the Budget of the House of
Representatives and the Senate, a report that includes an assessment of the
plan for long-term fiscal sustainability set forth in section 1105(i)(1) of
title 31, United States Code, and include it in the most recent budget
submission of the President, pursuant to subsection (a) of that section. When
such plan is submitted to the Committees on the Budget, the Director shall
place it on the public Web site of the Congressional Budget
Office.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section></subtitle><subtitle id="H3982B77E065149CF99DA7B6DC36629E9"><enum>C</enum><header>Prompt
consideration of recommendations of the National Commission on Fiscal
Responsibility and Reform</header>
<section id="HD679384DD9E4421A9F1FAE67A14820D3"><enum>121.</enum><header>Prompt
consideration of recommendations of the National Commission on Fiscal
Responsibility and Reform</header><text display-inline="no-display-inline">It
is the sense of Congress that the recommendations reported to Congress by the
National Commission on Fiscal Responsibility and Reform should receive prompt
consideration, and that neither the House of Representatives nor the Senate
should obstruct a final roll call vote on such recommendations.</text>
</section></subtitle><subtitle id="HB5219D7E535046C788C19F38CA33273F"><enum>D</enum><header>Quadrennial Fiscal
Sustainability Report</header>
<section id="H77268960A99B4AC7B64CFD55B8DA9071"><enum>131.</enum><header>OMB quadrennial
reports</header><text display-inline="no-display-inline">The Director of the
Office of Management and Budget, in consultation with the Secretary of the
Treasury, shall publically issue, including by publishing on its Web site, a
Quadrennial Fiscal Sustainability Report not later than April 1, 2013 and April
1 of every fourth year thereafter. The report shall address the long-term
fiscal sustainability of the Government, including its ability to manage
finances to meet spending commitments, with a detailed analysis of social
insurance programs, for the budget year and for the 30-year period commencing
with the budget year.</text>
</section></subtitle><subtitle id="H2FB2B3AF5BDB4263942D70BD09091124"><enum>E</enum><header>Presidential
address to Congress on fiscal sustainability</header>
<section id="H164D069DA6534ED5AF498F9EA9C0CC55"><enum>141.</enum><header>Presidential
address on long-term fiscal sustainability</header><text display-inline="no-display-inline">During October 2011 and each October
thereafter, there shall be convened a joint session of Congress at which the
President shall be invited to give an address on the long-term fiscal
sustainability of the Government. As used in the preceding sentence, the term
<term>long-term fiscal sustainability</term> means the ability of the
Government to achieve and then maintain a debt to gross domestic product ratio
of not more than 60 percent and an annual deficit to gross domestic product
ratio of not more than 3 percent.</text>
</section></subtitle><enum>II</enum><header>Accounting and
scoring reforms</header>
<subtitle id="H1A8697EF0F3845B2B628E6DFC276D79E"><enum>A</enum><header>Discounted
baseline</header>
<section id="H3A7C383B79284B4D9F9E3D75D678DB5F"><enum>201.</enum><header>Discounted
baseline</header><text display-inline="no-display-inline">Section 257 of the
Balanced Budget and Emergency Deficit Control Act of 1985 is amended as
follows:</text>
<paragraph id="H96E561A41D9348548D3C54BBE46C9311"><enum>(1)</enum><text>At the end of
subsection (a), insert the following new sentence: “For any budget year the
discounted baseline refers to an alternative projection of current-year levels
of new budget authority, outlays, revenues, and the surplus or deficit into the
budget year and the outyears, for a minimum of 30 years, based on laws enacted
through the applicable year, and annually discounted for—</text>
<quoted-block display-inline="no-display-inline" id="HC54FFC127A204D508CCF45C45FE89592" style="OLC">
<paragraph id="HEA009EC2BFEB4C49AB39F1B7726CDB90"><enum>(1)</enum><text display-inline="yes-display-inline">the present value of money, set at the
prevailing interest rate for 30-year Treasury bonds; and</text>
</paragraph><paragraph id="H6904E3C50DAF4107A879FA67F93D95A8"><enum>(2)</enum><text>the uncertainty of
policies announced for the outyears, set at 10
percent.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H2819BE0BC3564CFA876BCD03C3292632"><enum>(2)</enum><text>At the end, add
the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H6BCEB7A1881C4E40A69CFAE3BF113288" style="OLC">
<subsection id="H607CE2077EB3481088E80D70EA996850"><enum>(f)</enum><header>Discounted
baseline</header><text display-inline="yes-display-inline">The discounted
baseline shall be computed using the same exceptions, assumptions, and other
qualifying guidelines applicable to the baseline under this
section.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section></subtitle><subtitle id="H2E28A6B9C73840939C2A2E420B1088B8"><enum>B</enum><header>Alternative net
cost estimate</header>
<section id="H1C2099416302489EBE17DA7654ABE56E"><enum>211.</enum><header>Alternative
analysis by Congressional Budget Office</header>
<subsection id="HFF46412317A34DD3B56C4E2EF0E2268F"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Part A of title IV of
the Congressional Budget Act of 1974 is amended by adding at the end the
following new section:</text>
<quoted-block display-inline="no-display-inline" id="HBF4C05CC79304D57AEDF2860DFE0F5CB" style="traditional">
<section id="H2C5558CC8ED548A3BC0EC7AF638C5E90"><enum>407.</enum><header>Alternative analysis by Congressional Budget
Office</header><subsection commented="no" display-inline="yes-display-inline" id="H452A6B3560644B489CBB028AD7F76CD9"><enum>(a)</enum><header>Alternative net cost
estimates</header><text display-inline="yes-display-inline">To the extent
practicable, the Director of the Congressional Budget Office shall prepare for
each bill or joint resolution of a public character reported by any committee
of the House of Representatives or the Senate (except the Committee on
Appropriations of each House) and for amendments thereto and conference reports
thereon an alternative net cost estimate.</text>
</subsection><subsection id="H0B0E18CA6FCC4B039312A099F6B4FEFA"><enum>(b)</enum><header>Calculation</header><text display-inline="yes-display-inline">The alternative net cost estimate of
proposed measures shall be calculated by comparing the current discounted
baseline with an alternative discounted baseline that accounts for the policy
changes in the proposed measures reported from committee.</text>
</subsection><subsection id="HB9032CD7C6A445CE9D74E4683777E992"><enum>(c)</enum><header>Period</header><text display-inline="yes-display-inline">The alternative net cost estimate shall
cover as many years as the Director deems appropriate for the applicable
legislation to have a significant budgetary impact, but for not more than 30
fiscal years.</text>
</subsection><subsection id="HE64876BA21284BCEAB530F7D9A6961EB"><enum>(d)</enum><header>Submissions</header><text display-inline="yes-display-inline">To the extent practicable, the alternative
net cost estimate shall be submitted—</text>
<paragraph id="HF6988BE74E494DA1BB6CE429D5818A32"><enum>(1)</enum><text>for a reported
bill or resolution referred to in subsection (a), to the House of
Representatives or the Senate, as applicable, at the same time as the
submission under section 402;</text>
</paragraph><paragraph id="H03C48884DB284D17B9BA6976B9953708"><enum>(2)</enum><text>for any amendment,
to the applicable House of Congress before the amendment is offered; and</text>
</paragraph><paragraph id="H44C2D849B0964AA5A244B42EB3F12E6F"><enum>(3)</enum><text>for any conference
report, to the House of Representatives and the Senate before the conference
report is first
considered.</text>
</paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H223494F3924F4BB6B7D3ECB40EB2294C"><enum>(b)</enum><header>Conforming
amendment</header><text>The table of contents set forth in section 1(b) of the
Congressional Budget and Impoundment Control Act of 1974 is amended by
inserting after the item relating to section 406 the following new item:</text>
<quoted-block display-inline="no-display-inline" id="H14E0375DE99E4BAFB2937AACB3893858" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 407. Alternative analysis by
Congressional Budget
Office.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section></subtitle><subtitle id="H56C41B4B0A7541A7A98395FAC75393C2"><enum>C</enum><header>Deficit control
mechanism</header>
<section id="H6E9FF162F0A844A7A0D86C9C408FAEF5"><enum>221.</enum><header>Alternative net
cost estimate by Congressional Budget Office</header>
<subsection id="H3D1FAAB78C3B4C7BB81B67B8FF86C30D"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Part A of title IV of
the Congressional Budget Act of 1974 (as amended by section 211) is further
amended by adding at the end the following new section:</text>
<quoted-block display-inline="no-display-inline" id="HD464F2BEE8A1401D82FFFFB3DE9632A8" style="traditional">
<section id="H577A4DC88D954E52954A84045E511031"><enum>408.</enum><header>Alternative net cost estimate by Congressional Budget
Office</header><subsection commented="no" display-inline="yes-display-inline" id="H2CDBA51A8331446CB733B519E585AD38"><enum>(a)</enum><header>Alternative net cost
estimate</header><text>The Director of the Congressional Budget Office shall,
to the extent practicable, prepare for each bill or joint resolution of a
public character reported by any committee of the House of Representatives or
the Senate (except the Committee on Appropriations of each House) and for
amendments thereto and conference reports thereon a statement of whether the
measure’s alternative net cost would exceed $5 billion. The alternative net
cost shall be obtained by computing the total value of the measure, discounting
for the present value of money and the uncertainty of policies announced for
future periods, using the same methodology as in section 407.</text>
</subsection><subsection id="H0E908EF09406444AB481F831B64AFD49"><enum>(b)</enum><header>Point of
order</header><text>It shall not be in order in the House of Representatives or
the Senate to consider any bill, joint resolution, amendment, motion, or
conference report for which the Director issues a statement under the preceding
subsection that shows a alternative net cost exceeding $5 billion, as adjusted
annually for inflation.</text>
</subsection><subsection id="H3E5D7E42A522442A87468011C28FBDC1"><enum>(c)</enum><header>Emergency
designation</header><text display-inline="yes-display-inline">If a measure or
provision is designated as an emergency requirement under the applicable rules
of the House of Representatives and the Senate, the Director shall not include
the cost of such a provision in the statement of the budgetary effects of such
measure or provision.</text>
</subsection><subsection id="H9234A2CB9BCE4EE18B76221B21D4AC73"><enum>(d)</enum><header>Public
availability</header><text display-inline="yes-display-inline">Not later than
14 days (excluding Saturdays, Sundays, and public holidays) after Congress
adjourns to end a session, the Director shall make publicly available and cause
to be printed in the Federal Register an annual Discounted Score Deficit
Control report. The report shall include up-to-date deficit control mechanism
scorecards, information about emergency legislation (if any) designated under
subsection (c), and other data and explanations that enhance public
understanding of this Act and actions taken under
it.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HA30B432BC6024638B6A52F22849E0DDB"><enum>(b)</enum><header>Conforming
amendments</header><paragraph commented="no" display-inline="yes-display-inline" id="HA7B67DB6425648EE973C5BE119D93C88"><enum>(1)</enum><text display-inline="yes-display-inline">Subsections (c)(1) and (d)(2) of section
904 of the Congressional Budget Act of 1974 are amended by inserting
<quote>408(b),</quote> after <quote>313,</quote>.</text>
</paragraph><paragraph id="H25F76E12A6904B1E85CD9232D124BE31" indent="up1"><enum>(2)</enum><text>The table of contents set forth in
section 1(b) of the Congressional Budget and Impoundment Control Act of 1974
(as amended by section 211) is further amended by inserting after the item
relating to section 407 the following new item:</text>
<quoted-block display-inline="no-display-inline" id="H64B993B3806E40AC9538B2D84DE66F02" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 408. Alternative net cost estimate by
Congressional Budget
Office.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection></section></subtitle><subtitle id="H950DEEF792BD4C86AD81CD2F8177C437"><enum>D</enum><header>Accrual accounting
report</header>
<section id="HBF9AEC8CFE014607B36945C7B21F5553"><enum>231.</enum><header>Accrual
accounting report</header>
<subsection id="H9936035ED1144A5EBC6AF178C9A9D80F"><enum>(a)</enum><header>Accrual-Based
accounting system</header><text display-inline="yes-display-inline">The
Director of the Office of Management and Budget shall develop a proposal for
the implementation of an accrual-based accounting system for certain portions
of the budget, including—</text>
<paragraph id="H408D674666C54F849F643F914D2229EE"><enum>(1)</enum><text>insurance,
including social insurance programs such as Social Security, Medicare, and
Medicaid;</text>
</paragraph><paragraph id="H420D27AD97654A00B1FD07DA519732E1"><enum>(2)</enum><text>environmental
liabilities;</text>
</paragraph><paragraph id="H0E71586512594FF19411A10BA431A41F"><enum>(3)</enum><text>Federal employee
pensions;</text>
</paragraph><paragraph id="H2FCBA6496B1E4A7C9D4C5C3B5546A973"><enum>(4)</enum><text>retiree health
benefits; and</text>
</paragraph><paragraph id="H86CC4799EF0D476193BA00EA0B4C7191"><enum>(5)</enum><text>other budget items
where accrual-based accounting would feasibly capture significant future cash
resource requirements that are not reflected in the cash-based budget; where
appropriate and reasonable.</text>
</paragraph></subsection><subsection id="H19DDDA6BD9A844F8936F700753F80517"><enum>(b)</enum><header>Report</header><text>Within
one year of the date of enactment of this Act, the Director of the Office of
Management and Budget shall submit a report to Congress setting forth the
legislation necessary for the implementation of an accrual-based accounting
system for part of the budget, along with any recommendations regarding its
proposed legislation.</text>
</subsection></section></subtitle><subtitle id="HC6BDB19E423B4165B5E5DF60AD52B86F"><enum>E</enum><header>On-Budget status
of trust funds and GSEs</header>
<section id="HA6592EA31A404753A66C24AD0484285A"><enum>241.</enum><header>OMB report
respecting budgetary status of trust funds and GSEs</header>
<subsection id="H0968065C6AC648ECAB12A7B15E78DFAC"><enum>(a)</enum><header>Report</header><text display-inline="yes-display-inline">Within one year after the date of enactment
of this Act, the Director of the Office of Management and Budget shall submit a
report to Congress on the various scenarios by which the receipts and
disbursements of the following entities could be counted as new budget
authority, outlays, receipts, or deficit or surplus for the purposes of the
budget of the United States Government as submitted by the President, the
congressional budget, the Balanced Budget and Emergency Deficit Control Act of
1985, and the Statutory Pay-As-You-Go Act of 2010:</text>
<paragraph id="H21514342240D4F92A48E8481B318E27F"><enum>(1)</enum><text display-inline="yes-display-inline">Government-sponsored enterprises (GSEs),
including the Federal National Mortgage Association and the Federal Home Loan
Mortgage Corporation.</text>
</paragraph><paragraph id="HCD65585049F444E6B2E0DE3BAB9C5CB0"><enum>(2)</enum><text display-inline="yes-display-inline">The various trust funds, including the
Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability
Insurance Trust Fund, and the Highway Trust Fund.</text>
</paragraph></subsection><subsection id="H163694F3483A401D92B89D33399EC5C8"><enum>(b)</enum><header>Specific
recommendations</header><text>In the report described in subsection (a), the
Director of the Office of Management and Budget shall provide a specific
recommendation for each scenario described in the report, taking into account
at least the following factors:</text>
<paragraph id="H851F27774D934D39BBF05202AD3198F5"><enum>(1)</enum><text>Whether the
reformed budget would more or less accurately reflect the Government’s
finances, short-, medium-, and long-term.</text>
</paragraph><paragraph id="H1A664E1AF41D4514A375084C55C1CBD4"><enum>(2)</enum><text>Challenges
associated with implementing the reformed budget.</text>
</paragraph><paragraph id="H8D13555A8349434AA0D9B073780322E4"><enum>(3)</enum><text>Whether the
reformed budget would be more or less useful in enforcing the pay-as-you-go
requirements of the Statutory Pay-As-You-Go Act of 2010 and other deficit
control provisions.</text>
</paragraph><paragraph id="H07040A0C5FED4DF9891E275AA9A9D2E9"><enum>(4)</enum><text>Whether the
reformed budget could use the same accounting standard for all budget
items.</text>
</paragraph><paragraph id="H7DF4A4D7288243789D6D41AD4B8A7BDD"><enum>(5)</enum><text>Whether the
reformed budget would have any impact on the financing of Government-sponsored
enterprises, trust funds, Social Security, Medicare, or Medicaid.</text>
</paragraph></subsection></section></subtitle><enum>III</enum><header>Tax
expenditure reforms</header>
<subtitle id="HB3F7E1D36A4A4AE19081F659C7BF9768"><enum>A</enum><header>Identification of
tax expenditures</header>
<section id="H218A8F4CFBE94E0ABB10D4AEBCF9D61E"><enum>301.</enum><header>JCT reports on
tax expenditures</header><text display-inline="no-display-inline">Section
202(f) of the Congressional Budget Act of 1974 is amended by inserting
<quote>(1)</quote> before <quote>For</quote> and by adding at the end the
following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H8CA3D18ED25D45CB952EE1341342B29F" style="traditional">
<paragraph id="HFCAAE241BAB2455595D90E8D06969954" indent="up1"><enum>(2)</enum><text>Reports to Congress by the Joint
Committee on Taxation identifying tax expenditures shall also—</text>
<subparagraph id="H5EE5DB1EEBBA4230B61F31E3A134E16E"><enum>(A)</enum><text>include an aggregate net cost of tax
expenditures that estimates the net impact of all tax expenditures on tax
revenues, taking into account, where possible, interaction between such tax
expenditures; and</text>
</subparagraph><subparagraph id="HF22032EB91EC4317A6E525125D96D2DE"><enum>(B)</enum><text>compare this aggregate net cost with
the total revenue currently raised by the Internal Revenue Code of
1986.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section id="H91BD61BB54F7419D9A0F18F95D8045A7"><enum>302.</enum><header>Definition of
tax subsidy</header><text display-inline="no-display-inline">Section 3 of the
Congressional Budget and Impoundment Control Act of 1974 is amended by adding
at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H6B40B423877B452896B6A68A686AF793" style="OLC">
<paragraph id="H2637E26320E94C558FEF9EBB6C23551E"><enum>(11)</enum><text display-inline="yes-display-inline">The term <term>tax subsidy</term> means
those tax expenditures that are deliberately inconsistent with an identifiable
general rule of the present tax law, and that collect less revenue than does
the general
rule.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</section></subtitle><subtitle id="H8B933CD3D185424180A00AD53BD18149"><enum>B</enum><header>Enforcement of tax
expenditure requirements</header>
<section id="H178689D4825547F0BDD264E942449295"><enum>311.</enum><header>Tax expenditure
points of order</header>
<subsection id="HF8A8DB38FE364BD59253A9C0719B5FA3"><enum>(a)</enum><header>Points of
order</header><text display-inline="yes-display-inline">Title III of the
Congressional Budget Act of 1974 is amended by adding at the end the following
new section:</text>
<quoted-block display-inline="no-display-inline" id="HDA03CF3CEEA64D689BCBF0AF48562CC0" style="traditional">
<section id="HABC6B1CEB1C94CC0B2958FD5D19BC574"><enum>316.</enum><header>Tax expenditure points of order</header><subsection commented="no" display-inline="yes-display-inline" id="H32593609E99F4A3FABFDE958A2759600"><enum>(a)</enum><header>Tax expenditure point
of order</header><paragraph commented="no" display-inline="yes-display-inline" id="HE786369691E94885B88D05C5D017D902"><enum>(1)</enum><text>It shall not be in order
in the House of Representatives or the Senate to consider any bill or joint
resolution reported by the Committee on Ways and Means of the House or the
Committee on Finance of the Senate that proposes to amend the Internal Revenue
Code of 1986 to establish a new tax expenditure unless the committee report
includes—</text>
<subparagraph id="H44D07CBF6F6045AC96691137CBAF5ED9" indent="up1"><enum>(A)</enum><text>a clear statement of the purpose of
the tax expenditure, including a justification of why this purpose is best
achieved through the tax system rather than as an outlay;</text>
</subparagraph><subparagraph id="H388A9B1781494FB9983F54C5D9CAC31E" indent="up1"><enum>(B)</enum><text>an explanation of how the tax
expenditure will be implemented and integrated with other related tax
expenditures and outlays;</text>
</subparagraph><subparagraph id="H43BD396792D24B44B0CF0E90A7A3AF18" indent="up1"><enum>(C)</enum><text>a macroeconomic impact analysis;
and</text>
</subparagraph><subparagraph id="H7ACE0425A400488499F1D154CE6329BE" indent="up1"><enum>(D)</enum><text>a statement from the Joint Committee
on Taxation explaining why a macroeconomic analysis is not calculable.</text>
</subparagraph></paragraph><paragraph id="H5BA1B9C46D5146748E1DE4712B135C42" indent="up1"><enum>(2)</enum><text>As used in paragraph (1), the term
<term>macroeconomic impact analysis</term> means—</text>
<subparagraph id="H707208212C3C40528DE8AE35EE1F1E73"><enum>(A)</enum><text display-inline="yes-display-inline">an
estimate prepared by the Joint Committee on Taxation of the changes in economic
output, employment, capital stock, and tax revenues expected to result from
enactment of the applicable bill or joint resolution; and</text>
</subparagraph><subparagraph id="H47262C09F4A84F9DB8E4BEFBA90279B1"><enum>(B)</enum><text display-inline="yes-display-inline">a
statement from the Joint Committee on Taxation identifying the critical
assumptions and the source of data underlying that estimate.</text>
</subparagraph></paragraph></subsection><subsection id="H5B5451DB35264FDEB96481CEDC3C17E0"><enum>(b)</enum><header>Tax subsidy
points of order</header><paragraph commented="no" display-inline="yes-display-inline" id="H3956DA857858424C9D48EE5A33957A51"><enum>(1)</enum><text>It shall not be in order
in the House of Representatives or the Senate to consider any bill, joint
resolution, amendment, motion, or conference report that contains a new tax
subsidy, or modifies an existing tax subsidy so that the modified tax code
collects less revenue than the current tax code for the ten-year period
beginning with the fiscal year in which the modification takes effect, without
a provision terminating it after not more than ten years.</text>
</paragraph><paragraph id="HB441E5CFDF0A4A87BA44A21DEBD7600C" indent="up1"><enum>(2)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="H85934F9C03844EAE9BE3C520D8DA0B68"><enum>(A)</enum><text>It shall not be in order
in the House of Representatives or the Senate to consider any bill or joint
resolution reported by the Committee on Ways and Means of the House or the
Committee on Finance of the Senate, as applicable, that proposes to amend the
Internal Revenue Code of 1986 to establish a new tax subsidy, or to modify an
existing tax subsidy so that the modified tax code would collect less revenue
than the current tax code, unless—</text>
<clause id="H721DFBE3EDEE43FDA003EFFEE8F8BD23" indent="up1"><enum>(i)</enum><text display-inline="yes-display-inline">each new tax subsidy or each modification
of an existing tax subsidy is explicitly approved by the affirmative vote of
the applicable committee, quorum being present; and</text>
</clause><clause id="HDAC6F472317142549DEDC60025D76814" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">the chair of the applicable committee
causes such official statement to be printed in the Congressional Record before
consideration of the applicable bill or joint resolution;</text>
</clause><continuation-text continuation-text-level="subparagraph" indent="subsection">as determined under paragraph (3).</continuation-text></subparagraph><subparagraph id="H3166E58F23824B5D82C3942C4B7EB898" indent="up1"><enum>(B)</enum><text>The Speaker of the House and the
presiding officer of the Senate shall determine the applicable committee by
determining the committee of jurisdication of legislation authorizing
comparable spending programs or by considering the tax subsidy to be a spending
program. For purposes of paragraph (2), the applicable committee shall be the
committee determined under the preceding
sentence.</text>
</subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H162F218F37904FDCAFF8ECF88CD9CBD5"><enum>(b)</enum><header>Rules
amendment</header><text>Clause 6(c) of rule XIII of the Rules of the House of
Representatives, as amended by section 221(b), is further amended by adding
before the period at the end thereof the following: <quote>, or a rule or order
that would waive any point of order set forth in section 316 of the
Congressional Budget Act of 1974</quote>.</text>
</subsection><subsection id="HACF4F6175B024BE19B59E15A92ECCA3A"><enum>(c)</enum><header>Conforming
amendment</header><text>The table of contents set forth in section 1(b) of the
Congressional Budget and Impoundment Control Act of 1974 (as amended by section
211) is further amended by inserting after the item relating to section 315 the
following new item:</text>
<quoted-block display-inline="no-display-inline" id="HF4A66CD3014642A491E9B2311A711154" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 316. Tax expenditure points of
order.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section></subtitle><subtitle id="HCCBCE5045B0B445C8425483676D4DB15"><enum>C</enum><header>Executive branch
reporting of tax expenditures</header>
<section id="H83CC45EA35E84DBA9BF59FDD74F4DCE7"><enum>331.</enum><header>Executive
branch reporting of tax expenditures</header>
<subsection commented="no" id="H58113A5CE13049ED925724F83278803D"><enum>(a)</enum><header>OMB guidance
regarding tax expenditures</header><text display-inline="yes-display-inline">The Director of the Office of Management
and Budget shall develop clear and consistent guidance to agencies on how to
incorporate tax expenditures in their strategic plans, annual performance
plans, and performance and accountability reports, to provide a broader
perspective and more cohesive plan of the Government’s goals and
strategies.</text>
</subsection><subsection id="H6B5282BD3076470EBC028A92758490B9"><enum>(b)</enum><header>Reporting of tax
expenditure data</header><text display-inline="yes-display-inline">The Director
of the Office of Management and Budget shall require agencies to report tax
expenditure data related to their overall mission in their annual financial
statements.</text>
</subsection><subsection id="H4330D38EFABC47C2BE908E069811714C"><enum>(c)</enum><header>Definitions</header><text>As
used in this section—</text>
<paragraph id="H16F2C6ABDEC64CA3943F006E10CBC8FC"><enum>(1)</enum><text>the term
<term>agency</term> has the meaning given to such term in paragraph (1) of
section 551 of title 5, United States Code; and</text>
</paragraph><paragraph id="H2935C0047DF647AF98A4DC896D354F0F"><enum>(2)</enum><text>the term <term>tax
expenditure</term> has the meaning given to such term in paragraph (3) of
section 3 of the Congressional Budget and Impoundment Control Act of
1974.</text>
</paragraph></subsection></section></subtitle><subtitle id="HE8408CB0ED2F49CF83B2ADB2C0655D33"><enum>D</enum><header>Tax expenditure
data</header>
<section id="H86CAD79C6F6C4A3DB87F211A5ABA877E"><enum>341.</enum><header>Development of
electronic income tax filing system</header><text display-inline="no-display-inline">Not later than one year after the date of
enactment of this Act, the Secretary of the Treasury (or his designee) shall
develop and report to Congress on the legislative steps necessary to implement
an income tax filing system which—</text>
<paragraph id="H482159B7090B4BA4997DCD7D195DDB0E"><enum>(1)</enum><text>allows users to
save their work;</text>
</paragraph><paragraph id="HAF65EE6E4EB8415D89DBE59AB0B8CA91"><enum>(2)</enum><text>provides simple
instructions for filing;</text>
</paragraph><paragraph id="HEDCB75F92DE046D6B37B8FC9DA0B56C4"><enum>(3)</enum><text display-inline="yes-display-inline">allows users to file their income tax
returns electronically; and</text>
</paragraph><paragraph id="H1D6D1FBA21D74E6E8BC8E4DCF244A453"><enum>(4)</enum><text display-inline="yes-display-inline">respects taxpayer privacy and security
concerns.</text>
</paragraph></section><section id="H08701E3221214BB1B251492A5C0A4942"><enum>342.</enum><header>GAO report on
tax expenditures</header><text display-inline="no-display-inline">Not later
than one year after the date of the enactment of this Act, the Government
Accountability Office shall publish a written report making recommendations for
improving the rules of the Internal Revenue Service to facilitate the
evaluation of tax expenditures. Such report shall include a description of how
to implement such improvements, including a list of the key steps in such
implementation.</text>
</section><section id="HD6A7C92E715D420BAD105C47E04AB12F"><enum>343.</enum><header>Treasury report
on tax expenditures</header><text display-inline="no-display-inline">Not later
than one year after the date of enactment of this Act, the Secretary of the
Treasury (or his designee) shall make a written report to Congress which
describes how the Secretary intends to use the Internal Revenue Service panel
data sample which was created to facilitate the evaluation of savings-related
tax expenditures. Such report shall also include a description of all other
efforts related to tax expenditure data acquisition that the Secretary has
taken or plans to undertake.</text>
</section></subtitle><subtitle id="HA90B915BE6BC4439877A3648D985145A"><enum>E</enum><header>Tax expenditure
performance reviews</header>
<section id="HD38B5FD49F12480C82DE51B8CD80E591"><enum>351.</enum><header>CBO tax
expenditure performance reviews</header>
<subsection id="H5E6B1160CD5F485288662AF1889BE494"><enum>(a)</enum><header>CBO performance
review schedule and reports</header><paragraph commented="no" display-inline="yes-display-inline" id="HB8D26096B4B949DAB13B1572210B5237"><enum>(1)</enum><text>Title II of the
Congressional Budget Act of 1974 is amended by adding at the end the following
new section:</text>
<quoted-block display-inline="no-display-inline" id="H391A1FA5BBEC4F65A300456155205824" style="traditional">
<section id="H1F5C8A21A62F490D8B8BC326F9E8877D"><enum>204.</enum><header>CBO performance review schedule and
reports</header><subsection commented="no" display-inline="yes-display-inline" id="H8C70C4CA91EE4937AE9BBE3A55ED142F"><enum>(a)</enum><header>Performance review
schedule</header>
<paragraph id="HCBC78A19B0D64E9E930FD0B4F7926B10"><enum>(1)</enum><text display-inline="yes-display-inline">The Director shall conduct performance
reviews of tax expenditures, as identified by the Joint Committee on Taxation,
on an ongoing basis. The Director shall develop the schedule for these reviews,
such that each tax expenditure is reviewed at least once in every four-year
period. A four-year schedule shall be submitted by the Director to Congress,
the Secretary of the Treasury, and the Director of the Office of Management and
Budget during January of each calendar year.</text>
</paragraph><paragraph id="H90A4D07588CC4346BC8CF6C3DDF917BF"><enum>(2)</enum><text display-inline="yes-display-inline">Within three months after the enactment of
any new tax expenditure, the Director shall revise the most recent four-year
schedule of tax expenditure performance reviews and submit them with the
quarterly reports as set forth in section 204(b)(1) of the Congressional Budget
Act of 1974.</text>
</paragraph><paragraph id="HCF9C3DC3F3EE4C3489DC2D286774EA03"><enum>(3)</enum><text>Not later than one
year after the enactment of this Act, the Director shall have submitted to
Congress, the Secretary of the Treasury, and the Director of the Office of
Management and Budget the first four-year schedule and begin the first
performance reviews under paragraph (1).</text>
</paragraph><paragraph id="H70154C6AD57646ABA7B05D13C5814F86"><enum>(4)</enum><text>The Director shall
endeavor to develop a four-year schedule that provides for the simultaneous
review of tax expenditures that have similar policy objectives.</text>
</paragraph></subsection><subsection id="HA104E666619E494D972886B6FB0CF3F8"><enum>(b)</enum><header>Reports</header>
<paragraph id="HCD7DFA7D7651489C9B5067DECE6C0AB6"><enum>(1)</enum><text display-inline="yes-display-inline">The Director shall report each of its
performance reviews of tax expenditures to Congress, the Secretary of the
Treasury, and the Director of the Office of Management and Budget in quarterly
reports and containing all of the performance reviews conducted since the
preceding report.</text>
</paragraph><paragraph id="H96F61F8DEF44467C8EB4C4E002F19DB9"><enum>(2)</enum><text display-inline="yes-display-inline">The Director may conduct expedited
performance reviews for any tax expenditure that has an estimated annual fiscal
impact of less than $1 billion, annually adjusted for inflation, unless the
Secretary of the Treasury requests or the chairs and ranking minority members
of the Committees on the Budget of the House of Representatives and the Senate
jointly request, in writing, a full review.</text>
</paragraph><paragraph id="H1988BD8856194B6EB3A70621FF9CFEF9"><enum>(3)</enum><text display-inline="yes-display-inline">Each performance review, except for
expedited performance reviews, shall include the following explanations,
descriptions, estimates, analyses, and recommendations:</text>
<subparagraph id="HB962F162D2C8419B82682A9B511A22F2"><enum>(A)</enum><text display-inline="yes-display-inline">An explanation of the tax expenditure and
any relevant economic, social, or other context under which it was first
enacted.</text>
</subparagraph><subparagraph id="HFAF35E34031742C2B5CBBBEDFBB390E6"><enum>(B)</enum><text>A description of
the intended purpose of the tax expenditure.</text>
</subparagraph><subparagraph id="H7B5B6214597E47999627113FB6A780C0"><enum>(C)</enum><text>An analysis of the
overall success of the tax expenditure in achieving such purpose, and evidence
supporting such analysis.</text>
</subparagraph><subparagraph id="H0615F7D715DA4CB6A48EF858AC03FACC"><enum>(D)</enum><text>An analysis of the
extent to which further extending the tax expenditure, or making it permanent,
would contribute to achieving such purpose.</text>
</subparagraph><subparagraph id="H52825776900445A7B79F84A4AAFD620D"><enum>(E)</enum><text>A description of
the direct and indirect beneficiaries of the tax expenditure, also
specifying—</text>
<clause id="H13B22712EB534B9AB405DC5E2C593635"><enum>(i)</enum><text>any unintended
beneficiaries of the tax expenditure;</text>
</clause><clause id="H5585D0F9C5054C3288FD21AD874518CD"><enum>(ii)</enum><text>the classes of
individuals, types of organizations, or types of industries whose Federal tax
liabilities are directly affected by the tax expenditure;</text>
</clause><clause id="H2022C958276B4A32A125EBCD2E06FF34"><enum>(iii)</enum><text>the extent to
which terminating the tax expenditure may have negative effects on the category
of taxpayers that currently benefit from the tax preference and on the economy;
and</text>
</clause><clause id="HBB21AE65FA2C4712AAD470478446D0BD"><enum>(iv)</enum><text>the extent to
which the termination of the tax expenditure would affect the distribution of
liability for payments of Federal taxes.</text>
</clause></subparagraph><subparagraph id="H9398A2837EE0493490B07587CB8C88DB"><enum>(F)</enum><text>An analysis of
whether the tax expenditure is the most cost-effective method for achieving the
purpose for which it was intended, and a description of any more cost-effective
methods through which such purpose could be accomplished, and in particular the
extent to which a direct spending program might be preferable to a tax
expenditure, including—</text>
<clause id="H767CD2216BE94A4B9362E2B4BA9C95E5"><enum>(i)</enum><text display-inline="yes-display-inline">whether an outlay program might achieve the
same policy objectives as a tax expenditure;</text>
</clause><clause id="HB376E4B4334C44E2B185D66462574BD8"><enum>(ii)</enum><text>whether an outlay
program might reduce deadweight losses and improve economic efficiency in the
national economy; and</text>
</clause><clause id="H4506C9063DEF4C55B028E7E70C8209EA"><enum>(iii)</enum><text>whether a direct
spending program might be more or less expense to administer.</text>
</clause></subparagraph><subparagraph id="H4368F8573EBB486BA1340E27914F5E3B"><enum>(G)</enum><text>A description of
any unintended effects of the tax expenditure that is useful in understanding
the tax expenditure’s overall value.</text>
</subparagraph><subparagraph id="H42CE8E7E1CC04E1EAB676728C11E44AD"><enum>(H)</enum><text>A description of
any interactions (actual or potential) with other tax expenditures or direct
spending programs in the same or related budget function that should be studied
further.</text>
</subparagraph><subparagraph id="H8CD84BF5ECAC4228A71C4C2343444F16"><enum>(I)</enum><text>An estimate of the
annual cost in forgone revenues of the tax expenditure, as well as a projection
of the cost in foregone revenues for the ensuing ten fiscal years.</text>
</subparagraph><subparagraph id="H0D7D3546D3064F54BF96F8FA37CE6831"><enum>(J)</enum><text>A description of
any further information needed to complete a more thorough examination and
analysis of the tax expenditure, and what is necessary to make such information
available.</text>
</subparagraph><subparagraph id="H86D45C51DB4E4C33BB09E86122269B5F"><enum>(K)</enum><text display-inline="yes-display-inline">A specific recommendation, based on
analysis conducted in the performance review, as to whether the tax expenditure
should be continued without modification, modified (including converted fully
or partly into a direct spending program), scheduled for sunset, reviewed at a
later date, or terminated immediately. The Director may decline to provide a
specific recommendation, but in each such case shall provide an explanation of
why a recommendation has not been given.</text>
</subparagraph></paragraph><paragraph id="HA9C15EF66E1E4EDC9BA10725FC27DBBA"><enum>(4)</enum><text display-inline="yes-display-inline">An expedited performance review shall
include at least the explanations, descriptions, estimates, analyses, and
recommendations as listed in subparagraphs (A), (B), (C), (D), (I), (J), and
(K) of paragraph (3).</text>
</paragraph></subsection><subsection id="H897FF41364F74A8AB666B2ACA9886025"><enum>(c)</enum><header>Committee
hearings</header><text display-inline="yes-display-inline">Not later than 60
days after the submission of any performance review report under subsection
(b), the Committees on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate shall hold public hearings to consider the
performance review recommendations contained in that report. The Committees on
the Budget of the House of Representatives and the Senate may also hold
hearings on such performance review
recommendations.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H9C6BA8E7AD424468AAEF2C29D93779C6" indent="up1"><enum>(2)</enum><text>The table of contents set forth in
section 1(b) of the Congressional Budget and Impoundment Control Act of 1974 is
amended by inserting after the item relating to section 203 the following new
item:</text>
<quoted-block display-inline="no-display-inline" id="H47E5119834D143DF971BF7CC4CE425A8" style="traditional">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 204. CBO performance review schedule
and
reports.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H3FFC38357B69416FA230543265CB3977"><enum>(b)</enum><header>Treasury and OMB
comments</header><text display-inline="yes-display-inline">Not later than 60
days after submission of a performance review report pursuant to section 204(b)
of the Congressional Budget Act of 1974, the Secretary of the Treasury and the
Director of the Office of Management and Budget shall each provide to Congress
and to the Director of the Congressional Budget Office detailed, written
comments on the performance review recommendations, stating whether the
Secretary of the Treasury or the Director of the Office of Management and
Budget, as applicable, agrees or disagrees with all or any part of the report
or, if no opinion is given, providing an explanation of why the Secretary or
the Director has no opinion or has not given one.</text>
</subsection></section></subtitle>